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Revitalization Program of Floral Garden in Kromeriz
Doležel, Martin ; Sochor, Jan (referee) ; Ponešová, Barbora (advisor)
THE GARDEN IN A CRISIS The first problem. Moving the entrance from the rotunda axis in the north to the area where the farmyard surrounded by greenhouses is situated. The consequence of this step was destruction of the conception of a floral garden and further, confusion of a visitor caused by the new and excentric garden entrance. The second problem. The original noble fill of the forefield has been perfectly cleaned, including the structure. Therefore the courtyard of honour is wedged in the two huge unspecific areas. The third problem. The nineteenth century is gone. Nowadays visitor is hard to please and unconcentrated. THE CONCEPTION Revitalisation and amendment of the forefield structure concept in subareas is both practical and it offers the esthetic quality which was lost. In relation to the axis of the garden, the area is adversely divided by some new buildings. These functional stripes make the optical barriers and they are clear in their axis. There are minimaly two six smaller areas created out of two bigger ones. Moving the main entrance from the courtyard to the rotunda center line means a possibility for the garden to step out towards its future development without some drastic changes in a objects which are part of a monument conservation but not functionally defined any more. The more, the garden gets its lost axiality, sense and a story about men's journey again. The application of the principles of the baroque garden in filling of the forefield gardens is either wrong or not considered properly. Polarized (and polar) gardens offer extreme positions of two contradictory trends. A superframed garden made by the nowadays technology versus a grove of wisdom where the nature is both a constructor and an architect. All of this with a baroque garden somewhere in its centre.
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Revitalization Program of Floral Garden in Kromeriz
Doležel, Martin ; Sochor, Jan (referee) ; Ponešová, Barbora (advisor)
THE GARDEN IN A CRISIS The first problem. Moving the entrance from the rotunda axis in the north to the area where the farmyard surrounded by greenhouses is situated. The consequence of this step was destruction of the conception of a floral garden and further, confusion of a visitor caused by the new and excentric garden entrance. The second problem. The original noble fill of the forefield has been perfectly cleaned, including the structure. Therefore the courtyard of honour is wedged in the two huge unspecific areas. The third problem. The nineteenth century is gone. Nowadays visitor is hard to please and unconcentrated. THE CONCEPTION Revitalisation and amendment of the forefield structure concept in subareas is both practical and it offers the esthetic quality which was lost. In relation to the axis of the garden, the area is adversely divided by some new buildings. These functional stripes make the optical barriers and they are clear in their axis. There are minimaly two six smaller areas created out of two bigger ones. Moving the main entrance from the courtyard to the rotunda center line means a possibility for the garden to step out towards its future development without some drastic changes in a objects which are part of a monument conservation but not functionally defined any more. The more, the garden gets its lost axiality, sense and a story about men's journey again. The application of the principles of the baroque garden in filling of the forefield gardens is either wrong or not considered properly. Polarized (and polar) gardens offer extreme positions of two contradictory trends. A superframed garden made by the nowadays technology versus a grove of wisdom where the nature is both a constructor and an architect. All of this with a baroque garden somewhere in its centre.
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Problems of inventory and their evaluation according to valid Czech legislation and IAS/IFRS
Nakládal, Lubomír ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
This diploma paper in detail describes inventory separately from aspect of Czech accounting legislation and international accounting standards IAS/IFRS. Attention is devoted to meaning, structure and contents of individual legal enactment, qualification and division of inventory, methods of accounting and publication and especially their evaluation. The objective of this thesis is comparison of Czech accounting legislation and IAS/IFRS to find out differences between Czech legislation and IAS/IFRS in qualification, accounting, publication and evaluation of inventory. All determined differences are summarized in closing parts of the work together with classification of individual legal enactment and recommendations for Czech accounting legislation about implementation of some useful elements from IAS/IFRS.
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Oceňování Zásob
Nakládal, Lubomír ; Martiník, Karel (advisor)
Tato práce pojednává o problematice zásob v účetnictví. Nejprve definuje pojem zásoby, charakterizuje jejich vlastnosti a vymezuje jejich členění. Následně se věnuje periodickému a průběžnému systému jejich účtování a ostatním náležitostem souvisejících s jejich účtováním. Jádrem práce je problematika oceňování zásob účetní jednotkou. Podrobně tak popisuje oceňování zásob v okamžiku jejich pořízení, v okamžiku jejich vykazování a v okamžiku jejich spotřeby či prodeje. Na závěr práce je zpracován komplexní příklad na metody oceňování úbytku zásob, z něhož je vyvozeno několik závěrů týkajících se vlivu použití jednotlivých metod oceňování zásob na náklady vstupující do výsledovky a na konečný stav zásob. Výsledkem práce však také je popis hlavních úskalí, která mohou nastat při oceňování zásob v okamžiku jejich pořízení a v okamžiku jejich vykazování.
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Zaměstnanecké výhody v podniku Magneton a.s.
Strašáková, Dita ; Němec, Otakar (advisor) ; Beroušek, Petr (referee)
Přiblížení problematiky zaměstnaneckých výhod, jejich charakteristika, výhody a rozdělení. Seznámení, které benefity jsou nejpoužívanější.Poté v praktické části provedení průzkumu v podniku Magneton a.s. Zjištění nejpreferovanějších výhod u pracovníků, seznámení se s informovaností zaměstnanců v otázce zaměstnaneckých výhod v podniku. Dle výsledků navržená doporučení na zlepšení.
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