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Účetní a daňové souvislosti pohledávek v účetnictví
Jaroš, Michal
This thesis deals with a topic of accounts receivable and their accounting and tax connections. With the help of results of a questionnaire survey, in which almost 300 tax advisors, auditors and certified accountants participated, synthesized with findings from the theoretical part of the thesis, a generally usable internal accounting regulation for the area of receivables was created (meant primarily for medium and large accounting units). This regulation contains methods that ensure the correct fulfilment of accounting principles, primarily the so-called multi-criteria credit rating method modified for the purposes of creating adjusting entries for receivables in accounting. However, it also contains a section that deals with the interpretations of the National Accounting Board regarding foreign currency receivables with an adjusting entry and foreign currency advances provided. Regarding these interpretations, the regulation offers two possible solutions to the problems and uses an argumentation, which should help not to be contested by the Tax Authority during a tax inspection when using the interpretations in practise.
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Literary and psychological specifics of fairy tales as a genre
Šimotová, Eva ; Kučera, Miloš (advisor) ; Klusák, Miroslav (referee)
My Diploma Thesis has a theoretical character. I dealt with fairy tales as a genre. I worked only with the folkloric fairy tales that are different from the modern ones in the way of universality. In the first part I looked for characteristic features of these stories from the literary and psychological point of view. I focused on time and place expression and how the fairy tale deals with the identity of characters and typical phenomenon of the good and the bad. Through these principles children can easily identify with the heroes of stories and therefore they help to solve specific developmental crisis and also to reach individual autonomy and integrity. For me, the theoretical basis was psychoanalysis and thus I followed the fairy tales theory of Bruno Bettelheim. I used this theory in the second part of my thesis as well. The interpretation of four fairy tales: Litte Red Riding-hood (Červená Karkulka), Jack an Jill (Perníková chaloupka), The Snow White and the Seven Dwarfs (Sněhurka) and Hrnečku, vař! are given. It is about the determination of the main topic and the interpretation of individual motives. Besides the different options how to interpret it I also compared the different versions of these stories. At the end I tried to have a critical view on Bettelheim's approach and also to find...
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Developing activity and creativity in teaching fractions in grades 6 to 7
Svobodová, Lenka ; Tichá, Marie (advisor) ; Novotná, Jarmila (referee)
TITLE: Developing activity and creativity in teaching fractions in grades 6 to 7 AUTHOR: Bc. Lenka Svobodová DEPARTMENT: Department of Mathematics and Mathematical Education SUPERVISOR: Mgr. Marie Tichá, CSc. ABSTRACT: The thesis consists of a theoretical and an empirical part. The theoretical part looks at the cognitive process of pupils and possible ways of their motivation during fractions teaching. Furthermore, it outlines causes of lack of understanding of fractions and re-education interventions. The empirical part is based on a qualitative research whose main objective was to determine how the pupils are able to solve fractions exercises independently and creatively and what mistakes they make. Various methods of data collection were used, such as interview with teachers on issues of fractions teaching in elementary schools, non- standardised test with fractions exercises and additional interview with the tested pupils. This part also describes the preparation of the research, the research itself and its results KEYWORDS: fractions, interpretations, representations, models, misunderstandings, mistakes, teaching approaches
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Motives and Results of The Great Terror in the USSR 1936-1938 in historic discussion
Černý, Mikuláš ; Litera, Bohuslav (advisor) ; Kolenovská, Daniela (referee)
The diploma thesis called "Motives and Results of The Great Terror in the USSR 1936-1938 in historic discussion" analyzes in broad terms progression of the scientific discussion in an international scientific world on one of the most important of Soviet history. It means bloody purges in late thirties. In the strict sense the diploma thesis has to assess two aspects of world's scholarship on this topic. Motives of the great purges and results of repressive policy in qualitative and quantitative terms. A special attention is to be given to a problem of eventual ideological approach of scholars. This paper has to present a main trends in global research of "The Great Terror" and stalinism respectively too. Next: to study an effect of objective circumstancies on the research (particularly fall of the USSR and so called archive revolution in 1991). A final part writes on contemporary achievement in a global research and on meanings of narrow problems 1936-1938 in a stalinism research in whole. Last word is dedicated to an relations of academia public to changes in terms of an official interpretations of history of stalinism in the Russian Federation.
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Literary and psychological specifics of fairy tales as a genre
Šimotová, Eva ; Kučera, Miloš (advisor) ; Klusák, Miroslav (referee)
My Diploma Thesis has a theoretical character. I dealt with fairy tales as a genre. I worked only with the folkloric fairy tales that are different from the modern ones in the way of universality. In the first part I looked for characteristic features of these stories from the literary and psychological point of view. I focused on time and place expression and how the fairy tale deals with the identity of characters and typical phenomenon of the good and the bad. Through these principles children can easily identify with the heroes of stories and therefore they help to solve specific developmental crisis and also to reach individual autonomy and integrity. For me, the theoretical basis was psychoanalysis and thus I followed the fairy tales theory of Bruno Bettelheim. I used this theory in the second part of my thesis as well. The interpretation of four fairy tales: Litte Red Riding- of individual motives. Besides the different options how to interpret it I also compared the different versions of these stories. At the end I tried to have a critical view on Bettelheim's approach and also to find the mistakes that he made either at psychoanalysis application or at fairy tales interpretation.
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Exegesis, theology and interpretation of 3rd and 4th chapters of the book of Jonah
HALODA, Jakub
The introduction of the thesis includes defined main objectives and criteria for selection of studied pericope for exegetic work are justified. Following part of the thesis includes information about literary context and a summary of current knowledge about origin, age and literary genre of studied pericope. Exegetical part of the thesis includes author's translation of the original Hebrew text, the identification and evaluation of significant grammatical and semantic phenomena followed by the interpretation of the verses, based on own observation and study of relevant commentaries. The core of the exegetic part of the thesis is complemented by the literary analysis of the studied pericope. The conclusion includes a chapter where main theological themes and interpretations are identified and evaluated.
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Developing activity and creativity in teaching fractions in grades 6 to 7
Svobodová, Lenka ; Tichá, Marie (advisor) ; Novotná, Jarmila (referee)
TITLE: Developing activity and creativity in teaching fractions in grades 6 to 7 AUTHOR: Bc. Lenka Svobodová DEPARTMENT: Department of Mathematics and Mathematical Education SUPERVISOR: Mgr. Marie Tichá, CSc. ABSTRACT: The thesis consists of a theoretical and an empirical part. The theoretical part looks at the cognitive process of pupils and possible ways of their motivation during fractions teaching. Furthermore, it outlines causes of lack of understanding of fractions and re-education interventions. The empirical part is based on a qualitative research whose main objective was to determine how the pupils are able to solve fractions exercises independently and creatively and what mistakes they make. Various methods of data collection were used, such as interview with teachers on issues of fractions teaching in elementary schools, non- standardised test with fractions exercises and additional interview with the tested pupils. This part also describes the preparation of the research, the research itself and its results KEYWORDS: fractions, interpretations, representations, models, misunderstandings, mistakes, teaching approaches
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Literary and psychological specifics of fairy tales as a genre
Šimotová, Eva ; Kučera, Miloš (advisor) ; Klusák, Miroslav (referee)
My Diploma Thesis has a theoretical character. I dealt with fairy tales as a genre. I worked only with the folkloric fairy tales that are different from the modern ones in the way of universality. In the first part I looked for characteristic features of these stories from the literary and psychological point of view. I focused on time and place expression and how the fairy tale deals with the identity of characters and typical phenomenon of the good and the bad. Through these principles children can easily identify with the heroes of stories and therefore they help to solve specific developmental crisis and also to reach individual autonomy and integrity. For me, the theoretical basis was psychoanalysis and thus I followed the fairy tales theory of Bruno Bettelheim. I used this theory in the second part of my thesis as well. The interpretation of four fairy tales: Litte Red Riding- of individual motives. Besides the different options how to interpret it I also compared the different versions of these stories. At the end I tried to have a critical view on Bettelheim's approach and also to find the mistakes that he made either at psychoanalysis application or at fairy tales interpretation.
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Literary and psychological specifics of fairy tales as a genre
Šimotová, Eva ; Kučera, Miloš (advisor) ; Klusák, Miroslav (referee)
My Diploma Thesis has a theoretical character. I dealt with fairy tales as a genre. I worked only with the folkloric fairy tales that are different from the modern ones in the way of universality. In the first part I looked for characteristic features of these stories from the literary and psychological point of view. I focused on time and place expression and how the fairy tale deals with the identity of characters and typical phenomenon of the good and the bad. Through these principles children can easily identify with the heroes of stories and therefore they help to solve specific developmental crisis and also to reach individual autonomy and integrity. For me, the theoretical basis was psychoanalysis and thus I followed the fairy tales theory of Bruno Bettelheim. I used this theory in the second part of my thesis as well. The interpretation of four fairy tales: Litte Red Riding-hood (Červená Karkulka), Jack an Jill (Perníková chaloupka), The Snow White and the Seven Dwarfs (Sněhurka) and Hrnečku, vař! are given. It is about the determination of the main topic and the interpretation of individual motives. Besides the different options how to interpret it I also compared the different versions of these stories. At the end I tried to have a critical view on Bettelheim's approach and also to find...
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The influence of accounting profession on development of accounting in the Czech Republic
Polachová, Kateřina ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis deals with accounting profession, its association in individual professional organizations and with its mutual cooperation. Mutual cooperation of professional organizations together with representative of academics environment has to resulted in independent professional organization The Czech National Accounting Board (NAB). Also thesis deals with influence of NAB´s interpretations on Czech accounting legislation. Especially its focused on interpretations which have impact on amendment of Decree for entrepreneur and on amendment of accounting act. Thesis examines interpretations which arise from accounting law amendment. At last but, not least is portion of this thesis devoted to survey which examines awareness about NAB, interpretations among main accountants and top management of accounting units and their usage in practice.
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