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Faktoring a jeho účetní zachycení
Kožíšková, Lenka ; Mejzlík, Ladislav (advisor)
Cílem práce je představit u nás poměrně mladý, avšak v posledních letech rychle se rozšiřující, finanční produkt zvaný faktoring. První část práce přibližuje obecný obsah pojmu faktoring, druhá stěžejní část se pak zaměřuje na problematiku správného účetního vykazování operací s faktoringem spojených, a to z pohledu klienta (tedy nikoliv účtování u faktora). Hlavním problémem v této oblasti se ukázala být především nejednotnost postupů účtování navrhovaných různými autory odborných publikací, takže hlavním úkolem této práce je pokusit se o syntézu jednotlivých názorů a naznačit správné řešení.
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Splendor curiae regis. Life and cluture on the court of the last Przemyslid
Dvořáčková, Dana ; Žemlička, Josef (advisor) ; Bobková, Lenka (referee) ; Iwanczak, Vojciech (referee)
The dissertation thesis Splendor curiae regis. Life and culture in the court oj the last Přemyslid is dedicated to a study of the sovereigns' court of the second half of thirteenth and beginning of fourteenth century. The author' s effort is focused on the royal court, and the regnal period, of Wenceslas II, king of Bohemia and Poland (1278/1283 - 1305). The text inc1udes reference to parallels crossing the borders of this chronological framework both into the earlier and into the later time periods. The royal court constitutes a target of study as one of the most important institutions of the medieval period, as its centralizing influence permeated all society. The court represented the place where politi cal decisions were taken, the supreme instance of power and representation. Much in the same manner, the court constituted a centre and vanguard of courtly chivalric culture, bursting into a full bloom in this very time. The texť s seven chapters include, first and foremost, an analysis of sources and specialized literature and presentation of the author' s methodical approach (Chapters 1-2). The major results are presented in Chapters 3-8. Chapter 3 surveys the coeval ideas of a kingly court reflected in written sources, which most frequently distinguish between the curia minor and the curia maior,...
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The Macroeconomic Impacts of the Selected Oil Shocks in the United States of America
Šikulová, Markéta ; Johnson, Zdenka (advisor) ; Tajovský, Ladislav (referee)
The aim of this study is to analyze macroeconomic impacts of four selected oil shocks on the United States economy and their subsequent comparison. The first part of this study deals with the theoretical background of supply shock, its influence on the economy, and the possible responses of economic policy. Furthermore, in the first part I focus on the historical events that led to the oil crisis, specifically on the OPEC oil embargo imposed on the United States, production cuts caused by the Iranian revolution, Iran-Iraq War and Persian Gulf War and on the demand as well as the supply factors that led to the oil shock of 2007-2008. The second part of this study presents the specific impacts of four selected oil shocks on the US economy and their comparison. Based on the findings, it was possible to confirm the hypothesis saying that past oil shocks, especially those that took place in the 1970's, had more negative impacts on the United States economy in comparison with those that happened more recently. In other words, that the effects of changes in oil prices have lessened over time. There are many reasons of this moderation, but the most important ones include more effective monetary policy response, the decrease in wage rigidities, and more recently also the decline of United States dependency on imported oil.
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Criminality of children and youth
Mrkáčková, Ivana ; Kohnová, Jana (advisor) ; Braun, Richard (referee)
The work deals with youth and children crime. It is concentrated on crime as a whole, it defines the most important terms related to the topic. It points out probable roots of that pathological phenomenon and looks for possible measures leading to its reduction. Considering the field of study, i. e. Pedagogy, a part of the work will be aimed at children's primary social environment, i.e. family and school. Attention will be paid to crime prevention and its categories. Finally, case studies will prove that family, school, education and training are the most important factors forming young people and influencing their behaviour.
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The analysis of the system of tertiary education in the Czech republic focused on prepared university reform from 2006 to 2015
Poupová, Jana ; Procházka, Pavel (advisor) ; Lukášová, Tereza (referee)
This bachelor thesis analyses the system of tertiary education in the Czech Republic, especially the way of funding of this system and the reform of the system of funding, implementation of tuition-fees on public universities. This topic had been actual until year 2015 and it is highly probable that it becomes more actual in following years again. In the teoretical part of the thesis, there are described in details the system of tertiary education in the Czech republic, the process and main points off the reform of tertiary education and there is also briefly described the system of tertiary education in Great Britain. The practical part of the thesis verifies by questionnaire survey the possibility of implementation of tuition-fees on universities and examines the impatcs of this implementation. In case of implementation of tuition-fees, as it was planned according to the reform of tertiary education, the number of university students would decrease by 47,3 %. In conclusion, some possible reccomendations are designed, which are suitable in case of implementation of tuition-fees.
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Zpráva o hodnotitelské misi do Regensburgu
Drdácký, Miloš
The report presents conclusions of an ICOMOS evaluation mission to Regensburg and Stadtamhof which are nominated for inscription on the list of World Heritage. The individual paragraphs deal with basic features of the nominated property, its boundaries and buffer zone, legislative protection, management and management plan, conservation, tourism, authenticity, cultural significance and other aspects, namely protection against flood and the attitude of citizens to cultural heritage. The last item was investigated using a questionnaire and its evaluation is shortly presented, too.
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Analysis of the activities of South Korean companies from music industry in the European markets
Vohradská, Zuzana ; Zamykalová, Miroslava (advisor) ; Gullová, Soňa (referee)
This master thesis analyzes activities of South Korean companies from music industry in the markets in Europe and this analysis is based on a questionnaire survey. The first part focuses on the theory and describes the Korean popular music, cross its history, major companies in the sector and their activity in foreign markets. In following theoretical chapters there is the definition of basic marketing terms, the theory of marketing research, its methods and evaluation and use of marketing research in culture, a summary of the economic situation in South Korea and differences in business negotiations between Koreans and Europeans. The practical part of the thesis describes in detail the selected companies, their products and activities in Europe. Furthermore there is an introduction to research and information about the survey. The final part deals with the evaluation and interpretation of the findings, conclusions drawn from the information obtained and the proposed solutions.
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Cultural capital of Bratislava and its influence on tourism
Jančovičová, Soňa ; Tyslová, Irena (advisor) ; Dianová, Markéta (referee)
This thesis is analyzing culture and tourism in Bratislava, which has already became tourist destination in the past and it has large potential to become a favourite destination due to its rich history, culture and nature. Firstly, there are given basic definitions for better orientation and understanding of this theme. Last part focuses on culture and tourism in Bratislava with a view to the city as a tourist destination. In thesis I focused on analysis of tourist infrastructure, competition, marketing and destination management. The part of the thesis is presenting the analysis of Bratislava culture and information centre, which is aimed to the city promotion.
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Sustainable tourism development of Vysocina Region
Veselá, Markéta ; Macháček, Jaroslav (advisor) ; Vondráková, Zuzana (referee)
The diploma thesis deals with the topic of sustainable tourism development at the regional level. This phenomenon is elaborated on the example of Vysocina Region. To evaluate sustainability of its development, the potential of this touristic destination is researched regarding various areas, including key products. These are subjected to comparisons with recommendations of significant tourism organization for the purpose of assessing the sustainability of tourism. The diploma thesis also includes a comparison with other Czech regions experience as a touristic destination. Vysocina Region has favourable initial conditions for its sustainable development, especially regarding supply of key products, which include both environmentally friendly goods and cultural attractiveness contributing to the personal development of individuals and promoting intercultural tolerance. The main issue appears to be the spatial imbalance of its development in the region, caused mainly by the concentration of tourist activities to certain areas and low local initiative in the less attractive areas. The diploma thesis proposes a number of solutions, such as utilization of geocaching and products of gastroturism, supporting the foundation of local destination management organisations, promoting cycling tourism and the foundation of highly visited tourist destinations.
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Cultural standarts of Russia
Prokopová, Klára ; Khelerová, Vladimíra (advisor) ; Vojtíšek, Zdeněk (referee)
The first part is focused on theoretical information. There I introduced all the key terms and mentioned the most famous expert studies. I focused not only on cultural standarts in overal, but also specifically on cultural standarts of the Czech republic and Russia. The second part is all based about Russia. There are basic information, history and political and economical situations introduced. The third part is practical. I compared the cultural standarts of the Czech republic and Russia. I also compared results of specialists analysis with my own analysis, based on a questionnaire.
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