|
|
Gift-giving as Symbolic Communication in the Noble Society of Bohemia and Moravia at the Beginning of the Early Modern Age
KALIVODA, Jakub
This diploma thesis concerns itself with gifts in the noble society of fifteenth century Bohemia and Moravia. With the use of epistolary sources, the thesis tries to describe the nobles sending or receiving gifts, the items making up the gifts and the purpose of this social act. The number of uncovered letters allowed for quantitative approach; however, the sources are also analysed semantically. The thesis considers gift giving a mode of communication, used to convey information. Gift giving is theoretically approached on the basis of the works of Marcel Mauss, Pierre Bourdieu and others.
|
|
|
Acquisition in (professional / public) libraries
Černohlávková, Petra ; Buřilová, Marcela (advisor) ; Stöcklová, Anna (referee)
The bachelor's thesis focused on analysis and description of acquisition work in five followed libraries specialised on art. The theoretical part of the thesis describes profiling of collection, acquisition process, financial option of the acquisition, different methods of acquisition (purchase, gift, exchange, legal deposit and other resources). It also deals with e- resources, types of special document which are typical for the professional libraries and methods of evaluating effectiveness of acquisition. The practical part monitors in each library fund profile, the acquisition process, budget and different methods of acquisition. It also deals with e-resources, types of special document which are typical for the professional libraries and methods of evaluating effectiveness of acquisition. Each chapter about the library is followed by a short summary. In conclusion of the practical part the libraries are compered to each other and it is compared with the theoretical part at the end of the whole thesis.
|
|
| |
|
| |
|
|
Acquisition in (professional / public) libraries
Černohlávková, Petra ; Buřilová, Marcela (advisor) ; Stöcklová, Anna (referee)
The bachelor's thesis focused on analysis and description of acquisition work in five followed libraries specialised on art. The theoretical part of the thesis describes profiling of collection, acquisition process, financial option of the acquisition, different methods of acquisition (purchase, gift, exchange, legal deposit and other resources). It also deals with e- resources, types of special document which are typical for the professional libraries and methods of evaluating effectiveness of acquisition. The practical part monitors in each library fund profile, the acquisition process, budget and different methods of acquisition. It also deals with e-resources, types of special document which are typical for the professional libraries and methods of evaluating effectiveness of acquisition. Each chapter about the library is followed by a short summary. In conclusion of the practical part the libraries are compered to each other and it is compared with the theoretical part at the end of the whole thesis.
|
|
|
Charity donation analysis
Wiesnerová, Jana ; Melzochová, Jitka (advisor) ; Kovanda, Lukáš (referee)
This thesis analyses effects of various factors on the likelihood of charity contribution using probit models, focusing on donations only. The main data source was the MML-TGI database 2012 developed by Median, s.r.o. In this work, two models are built using different explanatory variables. Both models support the hypothesis of the thesis that higher probability of participation in the donation is expected from women. The first model was able to demonstrate the influence of age and educational attainment on the likelihood of financial donations paid to charities. The highest increase in the probability was recorded for ages 40-45 years and graduates. In the second model, further dependence of donation on political orientation, net monthly income and marital status was tested. It has been proven that we can expect the highest probability for married women and married men, as well as the right-wing oriented people and people with an income between CZK 15,001 to CZK 30,000 per month.
|
|
|
Entertainment costs from the corporate income tax point of view
Veselá, Lucie ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is to evaluate the current legislation concerning the entertainment costs which are treated as tax non-deductible expenses in the Czech Republic. Further, this thesis compares these costs with promotion and sponsorship costs which are frequently interchanged in practice. After evaluation of the existing legislation in this area, I focus on the question whether these expenses should be treated as non-deductible expenses from the tax point of view while I base my opinion on the current state of Czech legislation, literature, case law and law of Germany and the United Kingdom.
|
|
|
Accounting for and taxation of gifts and subsidies with accounting units
MARŠOUNOVÁ, Jana
The main goal was to turn attention to differences in accounting for gifts and subsidies by regulation 500/2000 Sb., 504/2002 Sb. and 410/2009 Sb. Secondary goal was to turn attention to differences in taxation with income taxes by these body corporates. The issues were summarized by using bibliographic references, laws and regulations. The results were processed by given methodological procedure. Materials gained from addressed accounting units were processed in tables and schemes. These made the comparison and finding significant differences in accounting and taxation possible.
|
|
| |
|
|
Sponsorship, gifts and advertising - acounting and tax point of view
FICOVÁ, Andrea
This bachelor thesis is focused on accounting and tax point of view of sponzorship, gifts and advertising. In the theoretical part first of all I define the terms of sponzorship, gifts and advertising. Then I analyse the accounting of these costs. The last point of the theoretical part are the tax points of view of these costs. There I focused in particular on gifts from the point of view of donator and I describe in details the circumstances in which a physical or a juridic person can reduce the basis of taxation of legal gifts. In the practical part I describe how the sponsorship, gifts and advertising are accounted in Jednota, s. d. České Budějovice and I also describe who does Jednota, s. d. České Budějovice sponsors and which forms of advertising it uses. In the last point of the practical part I target the impact of gifts on the basis of taxation.
|
guest ::
