Relevant bibliographies by topics / ČÚL

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters

Academic literature on the topic 'ČÚL'

Author: Grafiati
Published: 4 June 2021
Last updated: 14 February 2022

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Journal articles on the topic "ČÚL"

1

Štěpáník, Stanislav. "Vliv nové podoby maturitní zkoušky z českého jazyka a literatury na vyučování ve výpovědích učitelů." Pedagogická orientace 28, no. 3 (October 15, 2018): 435–71. http://dx.doi.org/10.5817/pedor2018-3-435.

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Cílem této empirické studie je prozkoumat vliv nové podoby maturitní zkoušky z českého jazyka a literatury (ČJL) na vyučování ČJL ve střední škole. Metodou polostrukturovaného rozhovoru s šestnácti učiteli gymnázií a středních odborných škol jsme zkoumali (1) jak a v čem konkrétně ovlivňuje (na základě výpovědí učitelů) podoba maturitní zkoušky vyučování ČJL na střední škole; (2) jak učitelé ČJL maturitní zkoušku z ČJL hodnotí a jak toto jejich hodnocení souvisí s jejich přístupem k vyučování a přípravě na maturitní zkoušku. Z výsledků vyplývá, že nový maturitní model přinesl některé pozitivní změny, avšak v některých ohledech jde proti požadavkům současné didaktiky českého jazyka i didaktiky literatury a také cílům vzdělávání obecně deklarovaným pro současnou školu.
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Stulík, Ondřej. "Ekonomický personalismus a politika KDU-ČSL." Středoevropské politické studie Central European Political Studies Review 15, no. 2–3 (August 1, 2013): 196–217. http://dx.doi.org/10.5817/cepsr.2013.23.196.

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This article deals with the phenomenon of economics in the doctrine of personalism and its consequences in the sphere of politics. Within this analysis, some economic distinctions between personalism, on the one hand, and libertarianism and neomarxism, on the other, are identified through a focus on the hermeneutics of personalism and its logical ideological results. These results have the form of testable propositions such as a pregnant definition of dignity, support for the concept of workfare, the family as the “core”, and the belief in the social market, which leads to progressive taxation and interventions in the labor market. These propositions are contained in KDU-ČSL policies, explicitly declared in the manifestos “Volební program 2010–2014”, “Volební program 2013–2017”, and other documents, as well as speeches of KDU-ČSL representatives, mainly of the chairman Pavel Bělobrádek. The connection between personalism and KDU-ČSL policies is then tested by metaphor analysis and the outcomes provide answers to two questions – first, whether the theory of personalism is present in KDU-ČSL policies; second, whether the KDU-ČSL could be subsumed under the socio-economic cleavage in the Czech context, and if so, then to which particular space.
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Brabec, Dušan. "The disintegration of KDU-ČSL in 2009: The network analysis of co-voting strategies of the KDU-ČSL deputies." Politics in Central Europe 16, no. 2 (September 1, 2020): 547–63. http://dx.doi.org/10.2478/pce-2020-0023.

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AbstractThe main objective of this study is to capture and analyse the dynamics of co-voting ties among the members of the KDU-ČSL political party group in the 5th parliamentary term between 2006 and 2010 when some members of KDU-ČSL left this party and founded new political party TOP 09. For the analysis of the data, network approach and methods were used, with emphasis on the detection of possible rivalling communities in the constructed network of co-voting ties between deputies belonging-ČSL parliamentary party group in the analysed time period. The co-voting was treated as a proxy indicator of a possible relationship indicating co-operation or rivalry between the deputies. The main outcome of the study was the identification of the co-voting strategies and dynamics of the co-voting between deputies who left KDU-ČSL in 2009 and formed a new political party with their former party colleagues. The study is of a quantitative nature, but the main findings are connected to qualita-tive insights as well.
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Bobek, Michal. "Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure." Český finanční a účetní časopis 2012, no. 2 (June 1, 2012): 66–92. http://dx.doi.org/10.18267/j.cfuc.314.

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Martinović, Igor. "Pojam ubrojivosti u kaznenopravnoj teoriji, zakonodavstvu i praksi." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 38, no. 3 (2017): 1187–202. http://dx.doi.org/10.30925/zpfsr.38.3.10.

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Kazneni zakon ubrojivost određuje kao jedan od sastojaka krivnje. Taj pojam zakon ne definira, ali zato definira neubrojivost (čl. 24.), samoskrivljenu ubrojivost (čl. 25.) i bitno smanjenu ubrojivost (čl. 26.). U radu se prvo obrađuje pojam neubrojivosti, osobito njegova „biopsihološka“ i „normativna“ sastavnica. Raspravlja se i o odnosu suca i psihijatra pri utvrđivanju ubrojivosti. Nakon toga se analiziraju pojmovi bitno smanjene ubrojivosti i samoskrivljene neubrojivosti, pri čemu se razmatraju „model iznimke“ i „model bića djela“. U završnom dijelu rada raspravlja se o mogućnosti izricanja sigurnosnih mjera neubrojivim osobama de lege lata i de lege ferenda. U cijelom se radu kritički analiziraju sudske odluke vezane uz navedene zakonske i teorijske institute.
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Grčki, Mirej. "Case note: Gaygusuz v. Austria." Glasnik Advokatske komore Vojvodine 76, no. 9 (2004): 11–19. http://dx.doi.org/10.5937/gakv0402011g.

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Slučaj Gaygusuz protiv Austrije je jedan od slučajeva iz prakse Evropskog suda koji potvrđuje standarde suda u pogledu čl. 14. Konvencije. Poseban akcenat u njemu je stavljen na pitanje primenljivosti čl. 14. Konvencije kao i pitanje postojanja objektivnog ili prihvatljivog opravdanja za diskriminaciju u odnosu na radnike-migrante, odnosno lica koja rade u jednoj državi članici a državljani su druge. I u ovoj kao i u ranijim presudama ukazuje se na dopunski karakter čl. 14, njegovu povezanost sa ostalim odredbama Konvencije i Protokola. Ističe se da se čl. 14. Konvencije može primeniti samo ako ima mesta primeni nekog drugog prava ili slobode predviđenih Konvencijom ili Protokolima jer se njime štite od diskriminacije samo ta prava i slobode. Sud ukazuje da države ugovornice uživaju određenog stepena fleksibilnosti u procenjivanju da H i u kojoj meri razlike u sličnim situacijama opravdavaju različito postupanje ali da za to moraju pružiti i veoma ozbiljne razloge. Detaljno se obrazlaže stav suda da u konkretnom slučaju argumenti vlade Austrije kojima se opravdava različito postupanje u odnosu na austrijske i strane državljane nisu ubedljivi i da nema nijednog objektivnog ili prihvatljivog opravdanja za takvo postupanje. Države ugovornice su otišle i korak dalje, te su 2000. godine usvojile Protokol br. 12. kojim se ustanovljava opšta zabrana diskriminacije. Ona se sastoji u tome što se pojedincima garantuje, bez diskriminacije po bilo kom osnovu, ostvarivanje svih prava predviđenih zakonom. Lista osnova je identična onoj koju predviđa čl. 14. Konvencije što ukazuje na činjenicu da Protokol br. 12. nema nameru da dopunjuje ili derogira čl. 14. Konvencije. Ali, mora se primetiti da je oblast zaštite koju garantuje čl. 1. Protokola br. 12, mnogo šira od one koju predviđa čl. 14. Konvencije jer se njime štite samo prava i slobode predviđene Konvencijom i Protokolima. Usvajanje ovog Protokola predstavlja značajan korak napred u pogledu obezbeđenja prava i sloboda predviđenih Konvencijom i Protokolima. Međutim, činjenica da su Protokol br. 12. do danas ratifikovale svega četiri države, navodi na zaključak da države ugovornice još uvek nisu spremne da preuzmu potpunu odgovornost u obezbeđenju osnovnih prava i sloboda. Slučaj Gaygusuz protiv Austrije je značajan jer je sud u svojoj odluci utvrdio da je diskriminacija koja je učinjena po nacionalnom osnovu, u odnosu na radnike migrante i njihovo pravo na socijalno osiguranje, bilo suprotno sa Konvencijom. Ovo tim pre jer je broj radnika-migranata sve veći. Takođe, ova odluka ukazuje da Evropska konvencija nije instrument stvoren radi regulisanja položaja radnika migranata, već ona samo predviđa prag - minimalni nivo prihvatljivog postupanja u odnosu na njih a koji države ugovornice treba dalje da razvijaju kroz druge instrumente.
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Dobrosavljev, Svetozar. "Zastarelost potraživanja po čl. 376. ZOO." Glasnik Advokatske komore Vojvodine 69, no. 3 (1997): 43–46. http://dx.doi.org/10.5937/gakv9701043d.

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Ivanković Radak, Ivica, and Árpád Tóth. "Dokazivanje ispravama - Posebni osvrt na postupak proglašenja ništavosti ženidbe." Obnovljeni život 72., no. 2. (July 10, 2017): 183–96. http://dx.doi.org/10.31337/oz.72.2.3.

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Dokazivanje ispravama (ZKP, kann. 1539–1546; DC, čll. 183–192) ima osobitu važnost u sudskim postupcima. Među pet dokaznih sredstava, ono je na drugom mjestu. Autori ponajprije pojašnjavaju pojam isprave, u širem smislu kao instrumentum (sredstvo) i u užem kao documentum (isprava). Dalje slijedi podjela na javne isprave, koje mogu biti crkvene i građanske, i sve ostale, koje se smatraju privatnim ispravama. U Uputi Dignitas Connubii dana su određena pojašnjenja već postojećih odredbi, ali i neke novosti, a tiču se isprava privatnog karaktera: pisma koja su zaručnici, odnosno supružnici, upućivali jedno drugomu ili nekomu trećemu te anonimna pisma.
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Grbić, Sanja, and Dejan Bodul. "O ustavnim i konvencijskim dvojbama uz Zakon o stečaju potrošača – predstavlja li višegodišnji plan otplate duga u Zakonu o stečaju potrošača povredu prava na suđenje u razumnom roku?" Zbornik radova Pravnog fakulteta u Splitu 53, no. 4 (November 15, 2016): 1011–38. http://dx.doi.org/10.31141/zrpfs.2016.53.122.1011.

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Precedentalni karakter prava Europske konvencije za zaštitu ljudskih prava i temeljnih sloboda (dalje: Europska konvencija ili EKLJP), koja se kroz praksu Europskog suda za ljudska prava (dalje: Europski sud ili ECHR) razvija kao „živi“ instrument, doveo je do toga da svaki od pojmova iz čl. 6 zahtijeva objašnjenje na stotine stranica. U navedenom kontekstu ECHR je u svojim presudama analizirao i tzv. „prešutna prava“ koja nisu izričito navedena u tekstu Konvencije već su stvorena kroz judikaturu za, exempli causa, stečajni (korporativni i potrošački) postupak. S druge strane, činjenica je da stečaj predstavlja izvansudski postupak, in extremis, u kojem je vrijeme jedan od najznačajnijih elemenata. Vrijeme umanjuje vrijednost imovine i što više vremena protekne u stečajnom postupku, vjerovnicima će okončanjem postupka biti u pravilu dostupna manja količina novčanih sredstva, dok su paralelno i dužnici – potrošači zakinuti jer imaju manje šanse za ekonomsko-socijalnu „rehabilitaciju“. U ovom radu bavimo se analizom dviju komplementarnih tema koje smo tijekom argumentacije povezali u jedinstvenu cjelinu. Naime, u navedenom kontekstu autori preispituju hoće li višegodišnje trajanje postupka potrošačkog stečaja (u nekim slučajevima i do 7 godina) definirano Zakonom o stečaju potrošača predstavljati povredu prava na suđenje u razumnom roku odnosno povredu prava na rješavanje građanskih prava i obveza dužnika i vjerovnika u razumnom roku iz čl. 6. EKLJP-a i čl. 29. Ustava RH. Kompleksnost predmeta istraživanja i postavljeni zadaci uvjetovali su izbor metoda pa je u istraživanju korišten metodološki pristup koji obuhvaća proučavanje domaće i strane literature, odgovarajućih zakonskih propisa kao i analizu sudske prakse. U radu se posebno analizira praksa Europskog suda za ljudska prava u postupcima uz čl. 6. (Pravo na pošteno suđenje) i Ustavnog suda RH uz čl. 29., st. 1. Ustava RH jer polazimo od pretpostavke da saznanja o ovome mogu biti ključna za razumijevanje problematike rada.
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Fabijanić Gagro, Sandra, and Marissabell Škorić. "The Convention on the rights of persons with disabilities and the legal capacity of persons with psychosocial disabilities." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 41, no. 3 (2021): 759–80. http://dx.doi.org/10.30925/zpfsr.41.3.5.

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Prvi međunarodni dokument koji je na polju zaštite ljudskih prava usvojen u 21. stoljeću bila je Konvencija o pravima osoba s invaliditetom. Ona svojim strankama nalaže obvezu stvaranja uvjeta koji će omogućiti da osobe s duševnim smetnjama konačno ostvare svoja prava, volju i sklonosti na ravnopravnoj osnovi s ostalim članovima društva. Rad je podijeljen u dva dijela: u prvom dijelu izlaže se novi koncept poslovne sposobnosti propisan u čl. 12. Konvencije u kojem se uloga države sagledava kroz preuzete obveze realizacije brže i učinkovitije promjene paradigme u pristupu zaštiti prava ovih osoba te pomaka od zamjenskog ka potpomognutom odlučivanju. Drugi dio rada bavi se tumačenjem i primjenom čl. 12 u državama strankama. S kojim se izazovima države pritom susreću i koliko uspješno udovoljavaju obvezama iz Konvencije, u radu se analizira kroz razradu izvješća pojedinih država o implementaciji čl. 12. te stavova i preporuka Odbora za zaštitu osoba s invaliditetom.
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Dissertations / Theses on the topic "ČÚL"

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Falková, Renata. "Mezinárodní účetní standardy versus česká legislativa." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-2921.

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Diplomová práce je zaměřena na aktuální problematiku vstupu Mezinárodních účetních standardů do českého právního prostředí jak z pohledu účetního tak i daňového. Po úvodu a daňové problematice následuje kapitola, která je věnována obecným rozdílům mezi IFRS a českou účetní legislativou. Mezi hlavní obecné rozdíly patří zejména Koncepční rámec, IAS 1 a IAS 8. Oblastí, která obsahuje zřejmě nejvíce odlišností a zároveň se týká téměř všech účetních jednotek je oblast dlouhodobého majetku, proto je této problematice věnována celá kapitola.
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Čech, Vratislav. "Problémy vyplývající z rozdílů české účetní legislativy a IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222625.

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Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesis can serve as a guideline to creating a financial reporting transfer bridge.
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Drtina, Josef. "Ekonomická analýza fotbalového klubu z ČFL." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76211.

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The goal of this diploma thesis is to evaluate economic situation of football club, which plays Czech football league (third higher football league in Czech Republic). The club is FK Spartak MAS Sezimovo Ústí in the legal form of joint stock company and civil association. The evaluation of economic situation is based on analysis of sport product at first, then there are applied methods and tools of financial analysis. These instruments make it possible to comprehensively assess the financial health of the company. The biggest benefit I see in this paper in describing and analyzing the economic situation of the football club playing the third-highest football competition in Czech Republic, because until now I did not find any study that deal with this issue.
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Kvasničková, Lucie. "Konverze účetní závěrky z ČÚS do IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10503.

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The target of this thesis is to describe conversion of the Czech financial statements to IFRS. Main differences between Czech accounting standards and IFRS are presented in the first part. The next part is focused on the conversion methods used for transation of the financial statements. The last part of the thesis includes practical example relating to the consolidation group of czech companies -- conversion of the consolidated financial statements prepared according to the Czech accounting standards to the consolidated financial statements prepared in accordance with IFRS.
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Duong, Thanh Dat. "Komparace vykazování leasingu dle ČÚS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206712.

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The aim of this master´s thesis is to compare a financial reporting of the leasing according to czech legislation and IFRS. The thesis discusses about the different rules and principles of the mentioned regulations, that simultaneously have a different impact on the lessor´s and lessee´s financial statements. The master´s thesis is devided into two parts, the theoretical and the practical. The theoretical part contains the basic definitions regarding leasing, its general advantages and risks including the comparison with other funding methods of the corporation assets. Moreover, this part also describes a explains the general reporting procedure of the leasing in accordance with both mentioned regulartions from the lessor´s and lessee´s view. The practical part contains the application of the knowledge gained from the theoretical part on a real leasing contract including a conclusion about the impact on the financial statements.
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Bělovská, Iva. "Konverze účetní závěrky sestavené podle ČÚS na IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-16982.

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The thesis' purpose is to familiarize the reader with the basic differencies between czech accounting law and IFRS. The first part focuses on czech financial statements as compared with IFRS financial statements, then deals with some of the crucial divergences between Czech accounting standards and IFRS. There is an example from practice at the end of the thesis that should help easier understanding of the theory.
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Javůrek, Martin. "Zásoby a jejich účetní zobrazení dle ČÚS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75775.

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The subject of the diploma thesis: "Inventories, and view their accounts according to IFRS and the Czech accounting standards" is to point out specific definitions and reporting of inventory according to Czech accounting legislation and International Financial Reporting Standards. The first part is focused on the general definition of inventory. The following specifications and inventory records in accordance with Czech and international legislation and theoretical examples of terminating focused on the issue of valuation of inventories, reporting changes in inventory and utility costs and species classification. The second part contains a practical study of inventory accounting in a particular company.
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Levá, Petra. "Porovnání výkazu zisku a ztráty podle ČÚS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191734.

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The diploma thesis deals with comparing profit or loss statement prepared according to IFRS and Czech accounting regulations. The theoretical part presents requirements and chosen parts (especially revenue, depreciation, borrowing costs, government grants, provisions and employee benefits) which are related to profit or loss statement of both accounting standards. The differences are highlighted right in the text, illustrative examples and tables are added as well for better understanding. Subsequently, the practical part is focused on analyzing profit reported according to both accounting standards, which includes an exposure of main reasons why the standards resulted in different profit amount. The main source of information is an annual report of ČD Cargo, a.s. in 2012 that includes financial statements assembled according to both standards, IFRS and Czech accounting standards.
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Bošková, Tereza. "Finanční vykazovaní stavebních smluv podle ČÚS, IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360537.

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This diploma thesis deals with specifics for reporting of construction contracts in financial statements according to czech accounting regulations, IFRS and US GAAP. These are contracts that are custom-made, so they are not serial production and they are long-term, so most of their production goes into more accounting periods. In 2018, new Standards for Recognition of Revenue from contracts with customers IFRS 15 and ASC 606 will enter into force. The aim of the thesis is to characterize individual approaches to the reporting of revenues from construction contracts with a focus on the specifics in this sector and their comparison. To achieve this goal, a comparison method will be used. The thesis is divided into the theoretical and practical part. The theoretical part describes requirements and aspects related to building contracts, individual accounting standards including new revenue standards. In the practical part, an example is illustrated that shows a different approach to reporting revenue from these contracts in accordance with Czech accounting regulations and IFRS or US GAAP and comments on the changes that may occur through the application of new standards. At the end of the thesis, individual approaches are compared.
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Stejskalová, Lenka. "Výkaz zisku a ztráty - srovnání IFRS a ČÚS/Income Statement - Comparison IFRS and CAS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162247.

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This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and CAS.
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Books on the topic "ČÚL"

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Ve službách státu: [30 let utajeným agentem čsl. rozvědné služby a kariérním diplomatem socialistického státu]. Praha: Nakladatelství BVD a Nakladatelství Futura, 2013.

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Český lékopis 2002 (ČL 2002) =: Pharmacopea bohemica MMII (Ph. B. MMIII). Praha: Grada Publishings a.s., 2002.

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Book chapters on the topic "ČÚL"

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"A19 The Leliθa From Čāl. Informant: Dawið ʾadam (Dure)." In The Neo-Aramaic Dialect of Barwar, 1676–77. BRILL, 2008. http://dx.doi.org/10.1163/ej.9789004167650.i-2198.229.

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You might also be interested in the extended bibliographies on the topic 'ČÚL' for particular source types:
Journal articles Dissertations / Theses
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