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International standards Quality for Children in the practice of the social and legal protection of children in the Czech republic
Čížková, Barbora ; Pazlarová, Hana (advisor) ; Šabatová, Anna (referee)
Čížková, B. (2011). International standards Quality for Children in the practice of the social and legal protection of children in the Czech republic. Praha: Faculty of Arts, Charles University. Master's Degree Thesis. The object of this work is to identify the weaknesses of the current system of the alternative care by comparing casuistry with the standards of quality. I use casuistry of the current or former clients of foster care. In the first part I put the topic of social and legal protection of children into context of international and constitutional documents. There is also a chapter about the Standars Quality4Children. Then I focus on the situation in the Czech republic. I start with the descripction of the current system and finish with the process of transformation of the system of care for children at risk. The bill changing the Act No. 359/1999 Coll. on the social and legal protection of children was published. It is the first step to the transformartion and it's necessary to be followed-up other steps. The actual explorative empirical part of this work is conducted by a qualitative research strategy. The empirical investigation was executed in form of interviews with twelve respondents. Research sample consists of two social workers (from authority for social and legal protection of...
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Freedom at Work - Process of Transformation to Free Company
Stradiotová, Žaneta ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
The Master's thesis analyses the proces of transformation of company to free company according to cases of companies which already completed this process. The thesis analyses particular steps of the process and focus in detail on common, specific and the most problematic phases of the process. It also analyses historical development of the concept and principles free companies are based on. The thesis includes also short analysis of personnel policy of free companies and characteristic of their leaders.
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Transformation process of economic result to the corporate tax base
Vrána, Jan ; Zelenková, Marie (advisor) ; Ašenbrenerová, Petra (referee)
The main goal of this Bachelor thesis is to summarize problematics of creation of the corporate income tax base. It deals with the transformation from the economic result to the corporate income tax base through the exclusion of non-tax deductible costs and exempt income, removal of tax base deductions and tax credits. In first theoretical part of this Bachelor thesis these concepts are described in detail. The differences between accounting and tax provisions, adjusting entries and depreciation are described too. Further the accounting basics according to Czech law are concisely described because accounting is the main source of information when determining the tax base. The basic information about corporate income tax is mentioned too. The identified information is then applied to practical example of fictive accounting entity. This entire process of transformation is demonstrated together with filing of tax declaration of corporate income tax.
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International standards Quality for Children in the practice of the social and legal protection of children in the Czech republic
Čížková, Barbora ; Pazlarová, Hana (advisor) ; Šabatová, Anna (referee)
Čížková, B. (2011). International standards Quality for Children in the practice of the social and legal protection of children in the Czech republic. Praha: Faculty of Arts, Charles University. Master's Degree Thesis. The object of this work is to identify the weaknesses of the current system of the alternative care by comparing casuistry with the standards of quality. I use casuistry of the current or former clients of foster care. In the first part I put the topic of social and legal protection of children into context of international and constitutional documents. There is also a chapter about the Standars Quality4Children. Then I focus on the situation in the Czech republic. I start with the descripction of the current system and finish with the process of transformation of the system of care for children at risk. The bill changing the Act No. 359/1999 Coll. on the social and legal protection of children was published. It is the first step to the transformartion and it's necessary to be followed-up other steps. The actual explorative empirical part of this work is conducted by a qualitative research strategy. The empirical investigation was executed in form of interviews with twelve respondents. Research sample consists of two social workers (from authority for social and legal protection of...
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Difference between tax base and economic result of legal entity
Švára, Miroslav ; Zelenková, Marie (advisor)
The aim of the Bachelor thesis is to prove despite all connection just a difference between a tax base and an economic result, to presence facts demonstrating, that a tax base is, in spite of all seemingly closing steps to a synchronization with an economic result, diverse from its and that not all the procedures lead to mutually approaching, but on the contrary the procedures press often on approaching regardless on an essence accounting concepts. Initially a reader will be put on by a theoretic way to issues with a brief outlining attributes of an accounting and a tax system and their specific features, which cause difference between them. Subsequently the thesis will be focused on the each realm, which I consider as the most important and which illustratively shows homogeneity of both systems and in this connection they emphasize mainly dissimilarity, which in this way contrast in the apparent sameness of their methodic elements.
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