| |
|
Mergers of companies from accounting and tax view
Hlaváčová, Lucie ; Filipová, Vladimíra (advisor) ; Volc, Jan (referee)
Bachelor thesis Mergers of trade companies from accounting and tax perspective is divided into two parts: theoretical and practical one. Theoretical part include two chapters. The first chapter briefly describes legal regulations of mergers. The second chapter decribes their accountig and tax aspects. Practical part applies theoretical knowledge from previous chapters on the actual examples. The primary objective of this thesis introduces accounting and tax aspects of mergers and show them on the practical examples.
|
|
Ethics in relation to social protection of children
Doležalová, Radka ; Mitwallyová, Helena (advisor) ; Matula, Miloš (referee)
This Bachelor's thesis deals with activities of the the Office for Social Protection of Children with emphasis on ethical aspects and support given to the OSPOD workers by employers. The paper analyses whether the level of support is sufficient, how it impacts on the efficacy of the OSPOD workers and who provides the funding. The theoretical part focuses on analysis of the ethical codes of the OSPOD workers and on activities of this institution. The practical part analyses in detail two selected bodies of the OSPOD, particularly from the perspective of the support provided by employers in dealing with ethical issues and looks at complaints dealt with by the Ombudsman with emphasis on the ethical aspects of the complaints. Based on the analyses of the selected OSPOD bodies, it can be concluded that the support in dealing with ethical issues provided by employers is sufficient, it has a positive impact on the outcome of the OSPOD activities and it is funded from subsidies for social and legal protection of children.
|
|
Legal and economic aspects of the state-owned enterprise in the Czech Republic
Toufar, Michal ; Jansa, Viktor (advisor)
In the dissertation the author deals with the legislation of the state-owned enterprise in the Czech Republic. The theoretical part is focused on the legislation, economic aspects and historical context of the state-owned enterprise concept. The aim is to thoroughly evaluate the legal and economic aspects of the particular state-owned company. After the basic terms are defined, the dissertation concentrates on the state-owned enterprise Lesy České republiky, s.p. (Forests of the Czech Republic, state-owned enterprise). In its practical part the thesis provides the comparison of Bayerische Staatsforsten AöR (Bavarian State Forests) and Lesy České republiky, s.p. The conclusion deals with the evaluation of the pros and cons of the state-owned enterprise according to effective legislation.
|
|
Political aspects of local government – elections and voting behaviour of inhabitants of municipalities of Blovice city
Jan, Jaroslav ; Kopřiva, Radek (advisor)
Despite the transformation of party systems both at the national and sub-national political decision-making levels of politics, the hallmark of local political life of the municipality of Blovice city is a relative stability of the local party system. This fact is the basis of the Master thesis which aims to assess the nature of the electoral behavior of the local electorate in the elections to the municipal council with the ambition to evaluate the utility of the theory that is based on locally contextual interpretation. Partial objectives of the thesis that contribute to the main goal are the following: a description of the results of elections that are decisive for a development of the party system of Blovice city, a description of variables that underlie the permanent electoral support for the Civic Democratic Party (ODS) and the characteristics of electoral behavior of the local electorate. Thesis will be designed as a case study. A research will be based on voting decisions of electorate of Blovice city. The objects of the research will be the voters who participate in the elections to the municipal council and representatives of local politics and territorial autonomy. Value attitudes and voting behavior of voters will be assessed on the basis of data obtained by questionnaire. Electoral support of parties will be evaluated on the basis of data from unstructured interviews with local politicians (especially those from the party ODS). A local political life and in particular the election results will be described thanks to data published by the Czech Statistical Office (available on www.volby.cz).
|
|
Legal and economic aspects of the state-owned enterprise in the Czech Republic
Toufar, Michal ; Jansa, Viktor (advisor)
In the dissertation the author deals with the legislation of the state-owned enterprise in the Czech Republic. The theoretical part is focused on the legislation, economic aspects and historical context of the state-owned enterprise concept. The aim is to thoroughly evaluate the legal and economic aspects of the particular state-owned company. After the basic terms are defined, the dissertation concentrates on the state-owned enterprise Lesy České republiky, s.p. (Forests of the Czech Republic, state-owned enterprise). In its practical part the thesis provides the comparison of Bayerische Staatsforsten AöR (Bavarian State Forests) and Lesy České republiky, s.p. The conclusion deals with the evaluation of the pros and cons of the state-owned enterprise according to effective legislation.
|
|
Political aspects of local government – elections and voting behaviour of inhabitants of municipalities of Blovice city
Jan, Jaroslav ; Kopřiva, Radek (advisor)
Despite the transformation of party systems both at the national and sub-national political decision-making levels of politics, the hallmark of local political life of the municipality of Blovice city is a relative stability of the local party system. This fact is the basis of the Master thesis which aims to assess the nature of the electoral behavior of the local electorate in the elections to the municipal council with the ambition to evaluate the utility of the theory that is based on locally contextual interpretation. Partial objectives of the thesis that contribute to the main goal are the following: a description of the results of elections that are decisive for a development of the party system of Blovice city, a description of variables that underlie the permanent electoral support for the Civic Democratic Party (ODS) and the characteristics of electoral behavior of the local electorate. Thesis will be designed as a case study. A research will be based on voting decisions of electorate of Blovice city. The objects of the research will be the voters who participate in the elections to the municipal council and representatives of local politics and territorial autonomy. Value attitudes and voting behavior of voters will be assessed on the basis of data obtained by questionnaire. Electoral support of parties will be evaluated on the basis of data from unstructured interviews with local politicians (especially those from the party ODS). A local political life and in particular the election results will be described thanks to data published by the Czech Statistical Office (available on www.volby.cz).
|
|
Legal protection of land in the Czech Republic
Sobotová, Martina ; Jansa, Viktor (advisor) ; Kadlecová, Eva (referee)
This thesis deals with the legal protection of land in the Czech Republic. Work is progressing from the initial methodological part through the historical development of legal protection of soil up to the current legal protection. On her then follow interdisciplinary perspectives on issues of protection and land use. Environmental aspects of soil protection mention the prevention in the form of ecological education of children from an early age. The most important aspects of the economic and social impact on Czech society. Mentioned is also soil protection in the EU. The practical part is dedicated to the specific problems of protection and use of land in the Olomouc region, as well as conflicts of interests related to land and barriers to its effective protection.
|
|
Interdisciplinary (legal, economic) aspects of horse breeding in the Czech Republic
Kudrnová, Věra ; Jansa, Viktor (advisor) ; Hájková, Ivana (referee)
Summary
The aim of this work was to elaborate a literary study and evaluate interdisciplinary aspects of horse breeding, mainly aspects legal and economic. In the theoretical part the study deals with the importance of horse breeding. Readers are acquainted with development, domestication and behaviour of horses in the history of making, and in the present time. The part Importance of horses shows the economic, agricultural, sporting, cultural, military and medical significance of horses. The part Legal regulation of horse breeding describes in details circumstances of the origin of unions of horse breeders. The acceptance of laws No. 240/1991 Sb. and No. 154/2000 Sb. has been mentioned as well.
Practical part aims at the evaluation of economic situation of horse breeding and stables to rent in the experimental farm of the Institute of Animal Science in Prague Uhrineves. This study has been based on data obtained from the accountancy and data received from ing. Koblihová, who works in the section of animal production. In the part Actual work data of the four year period are compared. The analysis has been focused on years 2011 to 2014.
|
|
Psychological and social aspects of unemployment
Hricáková, Veronika ; Kebza, Vladimír (advisor) ; Daniel, Daniel (referee)
This diploma thesis is aimed at the topic of unemployment, mainly at its psychological and social aspects. In the theoretical part basic terms are defined which are closely related to unemployment. These are primarily: the definition of unemployment, the development and the structure of unemployment, social and psychological consequences of unemployment, reference to employment policy and the description of the European Social Fund programmes. The practical part of my thesis includes the questionnaire survey among the unemployed registered at the Labour Office Znojmo. Moreover, it presents structured interviews with the employees of the Znojmo Penitentiary, Probation and Mediation service Znojmo and The Znojmo Shelter who are in contact with job seekers affected by any of the social impacts of unemployment.
|
guest ::
