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Czech for foreigners online
Záleská, Michaela ; Šebesta, Karel (advisor) ; Hrdlička, Milan (referee)
The present thesis focuses on current options of on-line study of Czech available to foreigners. The initial chapters are devoted to selected theoretical problems of teaching Czech as a foreign language and to a definition and description of e-learning. In these I concentrate mainly on teaching methods and their development, on Common European Framework of Reference for Languages, on basic language skills and the options of exercising them, on institutions supporting teaching Czech to foreigners, and on various forms of e-learning. In the practical section of the thesis I analyze available on-line materials on teaching Czech as a foreign language and propose a concept of an educational Internet server czech-online.cz.
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The concept of news values and its influence on the topic selection in weekly magazine Respekt
Gaar, Dorian ; Trampota, Tomáš (advisor) ; Nečas, Vlastimil (referee)
The subject of this thesis is news, or, more particularly, the theory of news values, which was first published in 1965 by Johan Galtung and Mari Holmboe Ruge. Following the first chapter dealing with some aspects connected with the theory, such as tabloidization, story selection or the gatekeeping theory, is an in-depth description of the original concept of news values and a summary of its main impacts on the field of media studies. The thesis also introduces later studies, revising or interchanging the original concept. After that, the Czech weekly magazine Respekt is briefly introduced, for it is this particular magazine to which two news values concepts (the original by Galtung and Ruge and a later re-worked version by Harcup and O'Neill) are applied in quantitative content analysis. Within the monitored period of the first half of 2009, the values from both concepts are analysed on the front page topic, first on the front page itself (as conceived by the magazine, the front page always features a large hand- painted image), then within the referred article. As a conclusion, the results show the rate of presence of the values from both concepts, which leads to a general evaluation of the theory of news values and its influence on the story selection in Respekt.
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Ab initio calculations of BN molecule and small fused hydrocarbons with single-reference and Brillouin-Wigner multireference coupled clusters methods
Veis, Libor
The topic of the diploma thesis is calculations with single-reference and Brillouin-Wigner multireference coupled clusters methods. In the beginning, the brief overview of the theory of selected quantum chemical methods with emphasis on the theory of coupled clusters (single reference as well as multireference) is presented. Third chapter deals with calculations of the lowest lying singlet and triplet states of boron nitride molecule (BN). The lowest singlet state (1+) exhibits multireference character and this molecule is thus a suitable candidate for testing of newly developed computational methods. Vibrational frequencies, anharmonicities and singlet-triplet energy splitting were calculated with different variants of multireference Brillouin-Wigner coupled clusters method (MR BWCC). The results were compared with experimental values and the results of single-reference and reduced multireference coupled clusters. The fourth and fifth chapters present the study of a series of seven small fused cyclopentanes of the formula C5H2n (n = 0 - 4) [1]. The existence of local minima of all seven structures was verified at the CCSD(T)/cc-pVTZ level. Their stability was predicted according to enthalpies of formation and strain energies. 1H and 13C NMR spectra (chemical shifts), IR and Raman spectra were...
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The instruments of criminal law in the fight against organized crime
Schramhauser, Jan ; Jelínek, Jiří (advisor) ; Sváček, Jan (referee) ; Ivor, Jaroslav (referee)
UNIVERZITA KARLOVA V PRAZE Právnická fakulta Katedra trestního práva DISERTAČNÍ PRÁCE TRESTNĚPRÁVNÍ NÁSTROJE BOJE S ORGANIZOVANÝM ZLOČINEM Vedoucí disertační práce: Prof. JUDr. Jiří Jelínek, CSc. Zpracovatel: JUDr. Jan Schramhauser English summary This dissertation thesis addresses the issue of organised crime and the selected primarily criminal-law tools intended for the fight against organised crime. The thesis consists of four parts divided into individual chapters and sections. Having mainly a criminological focus, the introductory part defines organised crime and groups aimed at commission of such crime. It analyses certain definitions available from the Czech and foreign literature, compares them and discusses whether it is possible to define organised crime uniformly and universally. Afterwards it specifies the basic features of organised criminal groups, provides their characteristics and includes a brief excurse into selected criminal organisations. The first part also describes the historical development of certain criminal groups up to now and examines, in particular, the causes and the circumstances of the organised crime expansion in the Czech Republic after 1989, its main activities in our country and other issues. It refers to the legislation which was very insufficient at that time, the...
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Final accounts in compliance with IFRS
TYLOVÁ, Kateřina
The theme of my bachelor thesis is the final accounts according to the International Financial Reporting Standarts, especially, the first transformation of the final accounts from the czech accounting legislation to the IFRS. In the first part I present the theoretical basis which is necessary to know for a realization of reporting according to the IFRS and I mention to whom is it related to. In a practical part I realized the first transformation of the financial statements to the IFRS to 31. 12. 2007 in one middle-sized czech company which is focused on goods traffic and repair business. Considering the size of my work I chose the most important items and account cases which we can find in most of the companies and which solve the IFRS differently. Especially, it refers to the investment property, non-current assets held for sale, evaluation of assets, provisions, financial leasing, deferred tax and long-term receivables. I was interested how difficult such transformation is and to how big differences in the reported items can it lead. It is evident from the tranformation that the differences in the reporting between Czech accounting legislation and the IFRS are considerable. That is why I was interested in which principles both of the methods differ and which of them correspond more to the principle of a true and full display. In this confrontation the IFRS is winning which try to display the whole property from which the account unit has an economical profit and display his real value as well. On the other hand, the IFRS are far liberal, they often provide a choice of several different possibilities for reporting of some items what obstructs the principle of a comparability of the particular companies. One of the disadvantages of the IFRS is its demandingness, it requires better cooperation between the accountants, management and experts. The Standarts are not written in a comprehensible way, they are too large and there is a shoortage of a practical book and a software for the realization of a transformation in the market. Especially, for the small and middle-sized companies the transformation is a big burden and it leads to a generation of some special standart for them today.
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Depreciation of Fixed Assets
Pecháček, Roman ; Marková, Hana (advisor) ; Karfíková, Marie (referee)
115 Název práce v angličtině. Resumé v angličtině. Klíčové slovo Název práce v angličtině (Work title in English): Depreciation of fixed assets Summary in English: The aim of the advanced master thesis is to compare the effective legal regulations concerning accounting and tax depreciation of fixed assets in the Czech Republic. Based on the comparison accomplished, the thesis evaluates selected legal procedures and instruments as to whether they satisfy the aim of accounting and tax de- preciation; points out both advantages and disadvantages of each approach; and pro- poses de lege ferenda more suitable solutions, where applicable. The thesis further con- fronts the requirements of effective legal regulations with reality, with reference to an analysis of accounting and tax depreciation by selected economic entities; and finally, the thesis looks into issues of depreciation within the framework of acquis communau- taire and also addresses law regulating depreciation in one selected European jurisdic- tion, namely Germany. Formally, the advanced master thesis comprises four principal parts. The introductory part sets out the aim, focus and structure of the thesis; proceed- ing to explain the different functions of accounting and tax depreciation in a market economy; and making a detour into history. The...
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Gender in School's Education System
Pejřimovská, Jitka ; Janošová, Pavlína (advisor) ; Váňová, Miroslava (referee)
In the introductory theoretical part, the thesis tries to introduce two basic views of the issue whether we are born as women and men or whether the principle of our "womanhood" and "manhood" is determined by socio - cultural impact. While the term "sex" refers rather to biological aspect, the term "gender" includes more likely the complex of social and cultural influences. Therefore one of the sub themes of this thesis deals with gender stereotypes and their difficulties. However, the central theme of the thesis is the impact of gender questions in school environment. In the wide spectrum of raised questions, the major aim of the thesis is to answer the one concerning gender differences in the popularity of school subjects among boys and girls. To provide more complex view of the issue, not only the large number of specialized publications but also the questionnaires, filled in by the students of second grade of grammar schools, are used. The results of the empirical part are consequently supplied by some gender activities which correspond with gender - sensitive education and facilitate the general improvement of atmosphere at schools.
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WTO dispute analysis
Suchá, Michaela ; Štěrbová, Ludmila (advisor) ; Machková, Hana (referee)
Bachelor thesis is divided to four chapters. In the first chapter is described the settling disputes mechanism. The second chapter is concerned with dispute between Japan and USA, referring to measures imposed on the import of apples to Japan. The third chapter analyses process of the dispute and its results. The last chapter refers to importance of dispute to the international trade.
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Forms of the Pupils` Evaluation at Primary and Secondary Schools in the Czech Republic / With Referring to Evaluation Problems of the Pupils with Specific Learning Difficulties/
ČUŘÍNOVÁ, Zuzana
This diploma work completely deals with problems of the evaluation by a teacher. In the introductory part there are described specifics of the school evaluation, its importance and sense. There is also mentioned a survey of many types, functions of the evaluation and methods, which are mostly being used for the pupils{\crq} evaluation at school. It also discusses an influence of the evaluation on the pupil. It summarizes principles and processes of the pupils{\crq} evaluation, which are established and obligatory for schools in the Czech Republic. It analyzes the problems of basic forms of the evaluation, which are mostly being used at our schools; those are the word evaluation and the classification by marks; and it also describes the portfolio that is a new alternative form of the evaluation. It concentrates on important aspects of pupil{\crq} evaluations, principles, those are important to know and they must be observed. It devotes to an importance of positive and negative evaluations and also to a smart question of the evaluation objectivity. It refers to mistakes which are important to avoid. It points out the importance of individual approach to pupils, especially to pupils with specific learning difficulties. It analyzes the evaluation problems of the pupils with learning disability and it refers to the mistakes that are necessary to remember in the evaluation of pupils with specific learning difficulties.
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Economic analysis of selected municipalities
Keclíková, Věra ; Čermák, Jiří (advisor)
In the thesis, I would like to dedicate the issues of city management Sternberg and its solvency, which was the main indicator of its overall economy, which will also focus on the economic crisis and its impact on the economy of the town.
In the introductory part, the distribution and functioning of the local government unit. The main part of the work will focus on the economic analysis of the town, which will be based on data from years 2011 - 2014. In the framework of economic analysis will analyze the most important items in the budget. Another part will specify individually significant receipts and expenditures of the municipal budget (income sources, expenses and any indebtedness of the city). In the final part marginally I focus on the financial outlook for future years.
The topic I chose due to my professional activities. I work as an assistant finance department Šternberk Municipal Authority and the aforementioned problems of daily deal and practical sense.
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