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Harmonization of financial statement within the European Union
NOVÁČKOVÁ, Lucie
The aim of this thesis is to comparasion the defferences in the reporting of financial inforamtion by the Czech accounting legislation and IFRS. In the theoretical part, the author deals with the main differences in these two accounting systems. In the second part, practical part, the author deals with compare the financial statements of business. In the last part assess I the main differences.
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Analysis of the EU regulations in the field of Information and Telecommunication technologies and their effect on the single market
Hart, Ludvík ; Procházka, Pavel (advisor) ; Strejček, Ivo (referee)
The bachelor thesis describes the EU regulations in the field of information and communication technologies (ICT), particularly the Digital agenda for Europe strategy. These regulations are then tested for their influence on the European single market. The major question answered here is whether the EU regulations in field of ICT have a positive impact on the EUs single market. Answer to this question helps us evaluate the ongoing Digital agenda strategy. The impact of the regulations is analysed by induction of the following indicators, international trade, ratio of population buying online, DESI index and NRI index. With this method it is possible to tackle the wide range of fields the Digital agenda covers. I conclude this work with the statement, that European ICT regulations do have a positive impact on the single market, although are problematic due to the slow legislative process and low efficiency in addressing the regulated issue.
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Analysis of the development of value added tax rates and income taxation in developed countries
Cieslarová, Andrea ; Vítek, Leoš (advisor) ; Kubátová, Květa (referee)
This thesis is dealing with development and analysis of value added tax rates and income tax rates in developed countries. Developed countries are member states of European Union and member states of Organisation for Economic Co-operation and Development. Standard value added tax rates are analysed during period 1971 till 2011 for both formations with following comparison. The development of corporate tax rates is observed from 1981 to 2011 again for both formations with comparison afterwards. For the same period of time are analysed free marginal rates of personal income tax but only within OECD. Next can be found analysis and comparisons of rates mentioned above from seven chosen states including the Czech Republic. In the final part, the development of tax rates in chosen states with respect to the development of GDP in these states is presented. The development in chosen states is surveyed for the period 1981-2011.
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Hygiene Factors Issues of Noise, Dust and Vibrations in the Workplace Grinding Castings
STODOLOVSKÁ, Květa
My diploma work is focusing on the health problems of selected factors in the working enviroment of grinding the metal castings. There are high-risk factors, which are harmful to worker´s health, especially physical stress, noise, dust and vibrations, which are passed on hands. The employer is under the obligation to take precautions to carry on worker´s health, in consideration of exceed the health limits. The aim of this diploma work was setting the efficiency of precautions to health protection in work enviroment. The situation had been monitoring in a company in the South Bohemia over ten years. There were used results of factor´s precautions (noise, dust, vibrations) in work enviroment, where workers grind the metal castings by hand grinders. The monitoring ensemble was created by employess in a company, which makes the metal castings by hand grinders in its work enviroment. To data collecting were used the following methods: non-aligned observation, conversation with the chief of the company, studying of positive law and technical literature incl. test codes of the health institute (department Ceske Budejovice). The data of the test codes were processed by the secundary analysis and summarized to tables and graphs. Within qualitative analysis I determinated four research questions, which were answered gradually in my work: 1)Which precautions are carry out by employers to particular factors of employee´s health protection? 2)What is the factor´ s efficiency? 3)What impact do the precautions have on results of factor´s measuring? 4)Which precautions can I recommend on the grounds of the evalutation of the work enviroment? Both means of collective and individual protection belong to the precautions of worker´s health protection today. The technical, technologiacal and organisational precautions are included to collective protections. The individual precautions are focusing especially on employees and offer the substitute solutions. All precautions are specific to individual factors. I found out, that all precautions, which are used by the employers in work enviroment of metal casting, are effective. Especially we can talk about the precautions to protection of employee´s health against excessive dust (instalation of air ventilation with strong effect), which caused the exceed of dust concetration in work enviroment of grinding. Finally I can say, that this branch of metal casting has been connecting with certain high-risk factors all the time. Although all the protective precautions has been realized, the health limits given for noise, vibrations passed on hands and dust are still exceed. For this reason it´s very important to regularly inform the workers of high-risk factors, which they could meet in their work enviroment of cast grinding.
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Theoretical considerations on the liability of a sportsman in the Czech legal system (liability of a sportsman in collective sports)
Vondráčková, Liběna ; Beran, Karel (advisor) ; Hřebejk, Jiří (referee)
Závěrem lze konstatovat, že vytvořit všemi přijatelnou obecnou definici sportu, resp. sportovce, je úkol, který se zatím nikomu nepodařilo úspěšně vyřešit. Existence takové definice má svůj nesporný význam už jen proto, že chceme-li se zabývat "právní odpovědností sportovce", je třeba nejprve vymezit okruh osob, jichž především se předestřené úvahy týkají. Skrze historický vývoj jsem se v kapitole druhé pokusila naznačit rozsah sportovní činnosti, která je z hlediska požadavku jednotné obecné definice díky svému fenomenálnímu rozměru velice těžko uchopitelná. K významu této definice se pak znovu vracím v kapitole čtvrté v rámci vymezení subjektu odpovědnostních vztahů. Mnou zvolená definice je jistě jen jedna z mnoha možných a neklade si nárok na její bezvýhradné přijetí. Kapitola třetí je věnována exkurzi do historie, kde se vracím až na samotný počátek evropské civilizace, tj. do období antických Řeků a Římanů. Platí-li to pro práci jako celek, tak pro tuto kapitolu dvojnásob, totiž že s ohledem na limitovaný rozsah nemůže obsáhnout zkoumanou látku komplexně. Vedle zajímavého odkazu středověku v oblasti hodnocení sportovních úrazů je tedy věnována pozornost toliko pouze Antice. Nikoli však neprávem, neboť zde můžeme nalézt velmi inspirativní a obdivuhodně nadčasové myšlenky použitelné i ve 21. století....
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Communication skills of social workers
ŠIMŮNKOVÁ, Pavla
The thesis deals with topic of communication skills of social workers who encounter target group of people with disabilities within their profession of official. In this context needs and requirements for their further education and professional training in communication with clients is further mapped. Questioning was chosen for the empiric part of the thesis; for quantitive approach a questionaire was used and for qualitative approach semi-structured interviews with social workers were conducted. The thesis is concluded with the recommendations that emerged from the results of empirical investigation.
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Origin, Development and Selected Impacts of the Tourism on the U.S. National Parks 1980-2005
Svoboda, Peter ; Jeleček, Leoš (advisor) ; Siwek, Tadeusz (referee)
Origin, Development, and Selected Impacts of the Tourism on the U.S. National Parks 1980-2009 The development of tourism in the National Parks of USA based on the statistics from the years of 1980 to 2009 is examined in the thesis. The main source of information is the statistics of US National Parks taken from the NPS, United States Census Bureau, Bureau of Economic Analysis and Bureau of Labor Statistics. There are emphasizes there the quantitative changes in the visitation and variance of values at selected economic indicators, that were observed in the mentioned period of time. The data is evaluated at the federal, regional and state levels. The progress, current situation and forecast of future visitation of landscapes under control of NSP are examined in the thesis. Moreover, the thesis contains comparison of the development of tourism in the other subjects, the most important of which are the State Parks of USA and other agencies responsible for the administration of the recreational used federal land. Selected Input-Output models counted economic impact of tourism in the national parks, as well as the factors that influence development and allocation of tourists captured through the concept of Tourism Area Life Cycle can be also found in the thesis. KEY WORDS: National Parks, USA, tourism,...
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Transport of Dangerous Substances in the Czech Republic
VANDAS, David
The topic of the diploma written assignment is "Transport of Dangerous Substances in the Czech Republic" and it was chosen for elaboration of the wholesome view on the road, train, ship and plane transportation of the hazardous materials and mixtures. These transportations represent a possible risk of damage to life, health, property or environment for the society. Hazardous materials and mixtures nowadays are being transported in large measures and there is an assumption in the future that the volume of the transported hazardous materials and mixtures will increase. For elaboration of this written assignment three hypothesis were given: a) Legal regulations of the European Union and the Czech Republic solve the problematic of the transportation of hazardous materials and mixtures well enough. b) The public has enough information about the transportation of the hazardous chemical substances or mixtures. c) People that work in the field of the transportation of hazardous materials or mixtures are well informed about the transportation of hazardous chemical substances or mixtures. For determining whether the legal regulations solve the problematic of the transportation of hazardous materials and mixtures well enough the literary sources which deal with this issue, legal regulations of the Czech Republic and the European Union and other international agreements were used. After working through these sources it was found out that the international, the EU and Czech legal regulations or agreements solve this issue well enough and emphasis is given on convergence of legal regulations of all transportations. Implementation of international agreements and legal regulations of the European Union into the legal regulations of the Czech Republic happens in the present time very fast and without failures. For figuring out the awareness of the public and awareness of the people working in the field of the transportation of hazardous materials and mixtures for the diploma written assignment on the topic of "The Transportation of Hazardous Materials and Mixtures on the Territory of the Czech Republic" there was a quantitative research made. The quantitative research was made with the help of handed out questionnaires. The public was represented by the employees of the Regional Municipalities of the Czech Republic. Both of the groups were given the same questionnaires. The results of the questionnaire research were evaluated, expressed in percentage and statistically assessed. For the statistical assessment the double selection T-test was used to find out whether the difference between the assessed groups is statistically important. People working in the transportation of hazardous substances and mixtures have sufficient information which was confirmed by the questionnaire research. By the made statistical assessment it was found out that the difference between the groups is statistically significant and so the public does not have sufficient information related to the transportation of hazardous substances and mixtures. Due to the results of the questionnaire research and mainly that the hypothesis b) - The public has enough information about the transportation of hazardous chemical substances or mixtures was not confirmed. In the conclusion of the written assignment there are a couple of suggestions for improvement of the awareness of the public. For example as a part of education at primary and high schools and training schools where this education is already running as a part of The Protection of Human during Incidents. This education has been going on since 2003. And that is why the older people in the public are not well met with this issue and they should be introduced to it by for example a media campaign by means of short TV spots on public television channels or by means of spots that already the Independent BESIP Department of the Ministry of Transportation makes up. These spots are called Besipky.
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Implementation of active employment policy (OP RLZ - Priority 1) in the Central Region, with emphasis on Kladensko
Pachlová, Renata ; Kouřilová, Jana (advisor) ; Šťastná, Nikola (referee)
In the following dissertation I discuss the issue of European social resource as a main financial way for developing sphere of human resources. In this work is described the Operational Programme of Development of human resources (OP RLZ) that was realized in Czech republic in the year 2004-2006. In this Operational programme is this precedence:1: Interactive management of the employment. The next dissertation's part is focused to grant and national projects that were realized within the scope of this precedence at Středočeský district(county). Sequentially I indicate the realization of Interacive management of the employment at Kladno region. This region has specific position at Středočeský district because of the transformation of its economy in the 90th of last century that was influented by this changes so much (a bankrupt of Poldi Kladno factory, therefrom releasing of working forces and in the present high level of commute to capital). The emphasis of my dissertation is the evaluation of a realized projects that relate with precedence 1: Interacive management of the employment OP RLZ in Kladno region. An attention paid to: Efectivity of interactive management of the employment and its realization. Summary of advantage and disadvantage of realized projects. In terms of obtained informations are defined the recomendationes which should contribute to increasing done activities and its efectivity.
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