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Authoritarian Values and Electoral Behaviour in Slovakia
Slyško, Martin ; Vinopal, Jiří (advisor) ; Buriánek, Jiří (referee)
Along with the right-left economical dimension of positioning of political parties and voters, there is also dimension of division along cultural and value items which is described as authoritarianism - libertarianism axis or sometimes conservatism - liberalism. In new democracies the division along clear support for liberal democracy on the one hand and support or toleration of non liberal use of power on the other hand is often very important. We distinguish between authoritarianism as orientation with tendency towards support for restrictive and hierarchical politics, which in some cases lead to non liberal variant of formally democratic order, and cultural conservatism, which has its roots mainly in higher level of religiosity. Authoritarian and conservative tendencies are to certain level associated with each other, nevertheless they do not create an integral complex. There is evidence of a group with authoritarian value orientation and culturally liberal position at the same time; in Slovak conditions it is the case of the electorate of left wing party Smer (Direction). Examining the opinion cleavage among Slovak public along cultural and value questions, we identify the biggest conflict potential of the authoritarian items as the mode of political rule and nationalism. Next significant...
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Reporting of websites under IFRS
Hort, Jan ; Procházka, David (advisor) ; Pelák, Jiří (referee)
The aim of the thesis is to analyze reporting of websites under IFRS. The text focuses on the reporting requirements according to fact how a website was acquired and what its purpose. Three variants are discussed: self-creation of a website, sale and purchase of a website and also leasing a website. The practical part examines the reporting of intangible assets (especially software) in financial statements of four selected companies. It also provides a brief comparison of reporting of intangible assets under Czech accounting rules and under IFRS.
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Methodology for basson
Svoboda, Lukáš ; Herman, František (advisor) ; Seidl, Jiří (referee)
This thesis deals with the methodology playing the bassoon in the form and rules of School Education. The School Education Program for Elementary schools of art will replace the previously existing curriculum and will determine the compulsory teaching plan for the next years.
Firstly, I present the final version of The School Education Plan for Štefánikova Elementary school of art, which has the shape of a table and which is formally accurate. After that follows the Basic text of The School Education Program which includes more text and more options of the concept of teaching. The longest, methodical part of the work, where I describe various technical terms and important concepts, is based on the Basic text of the School Education Program.
The aim is to allow insight into the creation of the School Education Program and to clarify the meaning of terms.
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Rule-of-Thumb Consumers in the New Keynesian Framework: The Implications for Fiscal Policy
Adam, Tomáš ; Baxa, Jaromír (advisor) ; Čech, Jan (referee)
iv Abstract This thesis investigates the effects of government spend- ing on aggregate economic variables in the Czech Republic. The standard RBC and New Keynesian models assume only forward-looking households despite the evidence of a sig- nificant fraction of non-optimizing households. These mod- els do not provide reasonable predictions for the response of consumption: both models predict its fall following a gov- ernment spending shock. Therefore, a variant of the New Keynesian model, where rule-of-thumb households coexist with optimizing households, is used for the analysis. We have found that fiscal policy has a positive impact on output, although government spending multiplier does not exceed one. Also, the impact on consumption is positive for several periods following a fiscal spending shock, which is consistent with the evidence. JEL Classification: C32, E32, E62 Keywords: fiscal policy, fiscal multipliers, fiscal VAR, rule- of-thumb consumers
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Optimalization of tax burden of income tax - legal tax avoidance
KOLÁŘ, Pavel
I decided to devote my thesis to the optimalization of tax burden of income tax {--} the legal tax avoidance. The main aim of this work is to point out legal possibilities how to abate the tax base of the income tax and tax liabilities of natural persons, which enables the curently valid law of income tax, as well as other rules and regulations conditioning taxation. My partial aims are to compare particular variants abating the tax base and the personal income tax, to evaluate the best possibilities and to illustrate their practical solutions on concrete situations. The thesis is divided into three main parts. In the first part I mentioned the main significance of taxes in the budget of the Czech Republic and the incorporation of the personal income tax into the tax system. Next, I tried to clear up the mater of the personal income tax, as for example who a tax-payer is, what the object of the tax is, what belongs to the tax base, what tax rebates and nontaxable parts of the tax base are, how to calculate the tax. It concerns in particular tax-deductible items, re-deduction of property, reserves, the way of financing new property, lump expenses, collective taxation of spouses etc. The last part is focused on presentation and practical solving of problems. I tried to include such examples which concern great number of tax-payers or which are most often used in practice.
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Decision Trees for Classification
Čechmánek, Jakub ; Štefka, David (referee) ; Štanclová, Jana (advisor)
There is a lot of approaches for data classification problems resolving. The most significant data classification methods are neural networks, Bayes nets, clustering, linear models, associative rules, etc. This thesis deals with decision trees which deserves attention of experts as well. Step by step are discussed C4.5, CART and SDT trees, a variant of classical decision tree inductive learning using fuzzy sets theory. Substantial part of work is devoted to pruning algorithms as well. Particular methods are examined and compared over freely available data sets of feature vectors with respect to stopping criteria, splitting criteria of a node and size of constructed trees. A summary of our own results is included.
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Culture of Renaissance Clothing and Present Times
Brabcová, Růžena ; Štěpánová, Irena (advisor) ; Krupková, Jaroslava (referee)
This thesis deals with the clothing culture of the Renaissance in Europe - particularly the clothing style of Italy, England and Spain at the turn of the 15th and 16th centuries and its influence on the costumes of contemporary groups that are engaged in leisure-time amateur fencing or historical period's dance and similar activities. Framework provides a description of both female and male way of clothing. This paper seeks to analyze the generation, rules and features a stylized contemporary costume, and the final chapter also compares the two versions of period costumes, based on long-term participant observation and qualitative field research.
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The ingressive verbal periphrasis in Spanish and their equivalents in Czech language
Navrátil, Cyril ; Čermák, Petr (advisor) ; Zavadil, Bohumil (referee)
Cyril Navrátil Abstract The ingressive verbal periphrasis in Spanish and their equivalents in Czech language This work deals the ingressive verbal periphrasis in Spanish and their equivalents in Czech language. The main difference we can see between these two languages is that in Spanish we speak about a system. It is not a lexical unit. It has its own fixed rules. The verbal periphrasis is a compound of an auxiliary verb and an indefinite verb (verbum infinitum) - that means of an infinite, participle or gerund. The auxiliary verb is totally grammaticalized (except - comenzar, empezar, principiar). In our work we study the combinations of auxiliary verbs with infinitive. It's impossible to describe all of the verbal periphrasis indeed, so we focused only on the ingressive ones. Firstly we defined the character of the verbal periphrasis. Then we tried to make a summary of the auxiliary verbs with higher frequency. We keep in mind that it is not possible to mention all of them. As follows we classified them into the groups. Nevertheless the main goal of the work is not only to classify them but also to find the existent variants of the auxiliary verbs and their combinations with infinitives. To find out the combinability of all of the auxiliary verbs is impossible, so we decided to choose twenty of them...
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Problematic or interesting pronuntiation of foreign proper names (a Czech Television employees’ view)
Jílková, Lucie
This article presents preliminary results from field research conducted at Czech Television. Researchers from the Czech Language Institute conducted a total of 11 approximately hour-long semi-structured interviews with Czech Television employees. Topics of the interviews included words which are problematic or otherwise interesting in terms of pronunciation, and potential solutions to these pronunciation problems. The article presents an overview of 80 foreign proper names, 10 common names and 12 abbreviations which have various pronunciation variants, respondents’ attitudes toward them, and in some cases their declared process of finding the appropriate pronunciation. Attention is further devoted to the respondents’ awareness of the rules for the pronunciation of loanwords and foreign language personal names in Czech.
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Cooperative Education at a School
Tomsová, Marie ; Hejlová, Helena (referee) ; Tomková, Anna (advisor)
The topic of this paper is cooperative learning and teaching. It means to obtain the key competences. In the first part I go into the cooperative learning, its principles, the role of the pupil and teacher, evaluation. In the second part I go into the variants of cooperative lessons in the smallclass school. key competences cooperation rules evaluation cooperative lessons Powered by TCPDF (www.tcpdf.org)
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