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Problems of Czech Church Slavonic hagiography: Church Slavonic legend of St. Anastasia
Čajka, František ; Vavřínek, Vladimír (advisor) ; Večerka, Kazimír (referee) ; Konzal, Václav (referee)
The dissertation analyses the Church Slavonic Legend oj St Anastasia published for the first time by A. 1. Sobolevskij in 1903. The first editor himself assumed a Czech origin for the legend, because of some signs. The legend has not been systematically analysed since. Because some writers do not consider the Czech milieu as a likely source of some monuments we inc1uded the problems of Church Slavonic hagiography of Czech Origin into the outline of exploration of Church Slavonic monuments of Czech Origin whose part the legend of St Anastasia forms. In the Introduction chapter we give a sketch of the state of exploration of Czech Church Slavonic monuments. One of the basic types of questions connected to these monuments is proving their attribution. It inc1udes a broad array of linguistic, theoreticalliterary as well as extra-linguistic questions. In the subsequent exposition we evaluated the basic existential conditions for Church Slavonic literature in Přemyslid Bohemia. V. Tkadlčík's essay Otázka kontinuity slovanské bohoslužby v přemyslovských Čechách is one of the works presupposing a continuity of Slavonic literary tradition and liturgy in Přemyslid Bohemia. The essay is a part of the supplement to our dissertation and it brings, apart from other discoveries, a uniquely new approach to the question...
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Accounting and tax implications of tangible and intangible fixed assets
Říhová, Zuzana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.
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Issues of Transfer Pricing
Železný, Stanislav ; Jurečka, Jan (advisor) ; Hackl, Zbyněk (referee)
The aim of the thesis is to approach the issues of transfer pricing, both in terms of legislation, and especially from the perspective of maker of Transfer pricing Documentation and from a practical point of view to analyze the most often transaction between related parties. The thesis is divided into four parts. The first part deals with transfer pricing legislation and provides a general overview of publicity available documents and legal regulation related to transfer pricing issues in the Czech Republic. The second part deals with general and practical look at the Documentation that is used as evidence of transfer prices for tax control. The third part describes transfer pricing methods in detail, which are recommended by OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration. The last part analyzes the most often transactions between related parties and provides particular examples from practice experience.
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Key sequence in the films of directors who work with long sequence shots and with stylization
Ruzyak, Pavel ; BERNARD, Jan (advisor) ; KLEPIKOV, Milan (referee)
This thesis wants to explore long shots alongside with stylization in cinema.
Through three directors are explored possibility and problematic of cinematographic expression through long shots and stylization. Stylisation is connected mainly with mis-en-scène and particular aspects of it – acting, film decoration/props, film space, film sound,...
The terms stylisation and long shot (plan-séquence) are analysed and explored on its own and in the films of the chosen directors.
The main analysed directors are Andrei Tarkovsky, Carl Th. Dreyer and Béla Tarr and their three films (in the same order) - Sacrifice, Gertrud and Satantango.
The chosen directors are from my point of view the best example of the use of stylisation and long shots due to their artistic clarity and coherence.
I try to base this work mostly on my own analysis and thoughts about long shots and stylisation based on the literature, films and my own film works, although I also use quotations from directors/authors and quotations from theoretical works.
The thesis in its form is closest to the analytic and essay study.
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Animal from the Garry Winogrand´s point of view
Tvarůžka, Václav ; DVOŘÁK, Tomáš (advisor) ; Ledvina, Josef (referee)
Work is an introduction to the work of Gary Winogrand and also analysis of the issue of limited possibility of looking which manifests in the particular problem, of impossibility of looking at animal. Work is based on essay from John Berger who concludes this communication problem trough the rise of capitalism and lost connection between human and animal creature. This thing is also connected to the phenomenon of zoological garden. Work is set in this certain context and further it is analyzing the photographs from Winogrand himself and also other authors, which are dealing with affinity problems like for example problem of authenticity (in the photography with the motive of animal), which is represented by Joan Fontcuberta. Or the problem of anthropomorphization (Walt Disney).
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Employee care in a small organization
Malá, Martina ; Němec, Otakar (advisor) ; Kysela, Jan (referee)
This bachelor thesis deals with an analysis and evaluation of employee care in a small organization. In the theoretical part, this issue is described and divided into several categories which are necessary for an application of the analysis in a real company. In the practical part, the author conducted a personal investigation of the actual employee care conditions in the organization. In addition, a questionnaire, reflecting satisfaction and loyalty to the company, was handed to the employees. Not only is the aim of the bachelor thesis to evaluate a current status of employee care in a small organization but also to suggest possibilities of how to improve working environment and treatment of employees, if needed.
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Termination of employment by employer
Plašil, Jakub ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
My dissertation´s topic is termination of employment from employer´s side. It includes determination of possibilities and recommendations how to properly terminate employment with employer without any legal consequences in practice. The basic terms in relation to given topic such as employment, importance of employment contract, its requirements and participants of labor-law relations are defined and described in first part of dissertation. Next part deals with termination of employment methods and compares mutual differences. It also takes reasons leading to termination of employment by employer into account. Practical part of dissertation is aimed at the issue of termination of employment by employer in chosen company. The process evaluation of this termination is performed both from general and company´s point of view in dissertation´s next part. Assessment and evaluation of legal reasons for termination of employment is present in the last part, in which the actual problems of dismissing employees are solved with help of real court decisions.
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The adjustment of the feed ration for laying hens in order to improve the strength and the hardness of eggshells
HEINDL, Jakub
This major thesis expands the issue of the bachelor thesis "The issue of raising laying hens considering on introduction of enriched cages" and adds new knowledge relating to the topic feed rations and their influence on the final production. The theoretical part of the thesis analyses the basic theoretical concepts cohering with this topic, focused on creating a comprehensive overview of the structure and quality of the eggs, the basic ingredients in the feed rations, qualitative parameters of grapes as the modified additive provided by us and last but not least there is processed the recent overview of the current state of large-scale farmers in the Czech republic. The practical part of the thesis aims to test the effect of the proposed feed with an additive in the form of the crushed grape seeds, on the strength of the eggshell, by homogeneous samples of the breeds through from us proposed measuring instrument. Subsequently, a statistical evaluation of measured results is realized. In conclusion, the consideration is extended to the economic evaluation of costs and profits in case of the implementation of the suggested feed ration into practice in order to quantify the difference compared to the commonly used feed ration.
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Subsidy Support of the Sustainable Waste Management
BEDNÁŘOVÁ, Renata
The subject of the dissertation is the issue of the waste management with special emphasis on the recycling of the construction and demolition waste. The recourse is an analysis of the key instruments regulating the activities and behaviour of market operators in this field toward fulfilling all-society priorities and principles of the sustainable development, where special accent is put on the area of subsidy policies and programmes. The aim of the dissertation is to analyse and evaluate the setting of the selected subsidy programme in terms of economic and ecological efficiency with the emphasis on the assessment of the impact on the recipient. The subject of the research will be a priority axis 4 "Improvement of Waste Management and Removal of Old Environmental Burdens" within the Operational Programme Environment 2007 - 2013. In the literature review basic concepts and important definitions are defined, followed by the comprehensive and complex searches of the problematics from different angles of view. First of all, the global aspect of environmental protection is discussed, broader historical, legal, economic and political contexts, that are essential fundament for understanding the current and future challenges both globally regionally, are summarized. Hereafter, a more detailed description of the situation of the European Union is followed, then the overview is completed by a detailed view at the state of the problematics in the Czech Republic. Subsequent chapters are devoted to a detailed analysis of the waste management sector, again in terms of global, European and national standpoint, in the end the view is focused on the key issue of the dissertation problematics of construction and demolition waste. In the application part the fulfilling of the stated objective of the dissertation through four defined hypothesis is solved. Hypotheses verify the efficiency and appropriateness of the setting of the system of subsidies in the frame of the monitored programme. The emphasis is imposed on the assessment of the impact of the allocated subsidies to the private entities on their economic and environmental efficiency.
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