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1
Dohnalová, Lucie. "Vnitřní předpisy obcí." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-136266.
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The Diploma work is aimed at analysis of internal regulations state that are seen as internal forms of procedure to maintain a smooth office work. In the theoretical part, there are essential terms explained in relation to internal organization regulations and internal municipal regulations, its principal, structure and legislative rules which are the basics for the internal regulations forming process. In the practical part, there is the analysis of internal regulations carried out through the use of questionnaire on a sample of 10 municipalities the first degree . There are the evaluation and comparison of 3 municipalities the second degree and 5 municipalities the third degree.
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Klvaňa, Roman. "Vyhodnocení legislativních předpisů pro speciální silniční přepravu mezi Českou republikou a Balkánským poloostrovem." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232536.
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This thesis is focused on analysis of the legislative regulations for special road transportation between Czech Republic and the Balkan Peninsula. In this work, special transportation stands for heavy and bulky costs that exceed the maximum limits. To carry out such transportations, following the legal standarts of each state where the intended destination is (Slovakia, Hungary, Romania, Bulgaria, Slovenia, Croatia, Bosnia and Herzegovina, Montenegro, Serbia, Kosovo and Macedonia), is needed. The work is divided into chapters that deal with these issues and provide an overview of the legal standards which must be fulfilled in these particular states. The result of this thesis is to provide the necessary information to Czech transporter to perform these special transportations.
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Koryťák, Antonín. "Vyhodnocení legislativních předpisů pro speciální silniční přepravu mezi Českou republikou a postsovětskými zeměmi." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232487.
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he theme of this work is the issue of international transport, transport costs in implementing the dimensions and weight exceeds the maximum specified value. Emphasis is placed mainly on road safety, which is ensured by legislative provisions governing the conditions for the transport of oversized cargo. In particular, a variety of security measures such as coordination of the operation with the requirements of different organizations, or for the fees and charges for exceeding the limit size and weight. The benefit of this document will become an overview of the legal standards applicable to the various destinations (Lithuania, Latvia, Estonia, Russia, Ukraine, Belarus), for Czech carrier use. Using this information, should be provide quality transportation services for oversized shipments.
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Kašpar, Michal. "Výnosy z pohledu českých účetních předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-191729.
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The thesis deals with a comparison between legislation of revenues in the Czech accountancy on one hand and in International Financial Reporting Standards on the other hand. Text concerns itself with the theoretical determination of revenues, the description of the Czech accounting regulation of revenue and the revenue recognition in IFRS. The thesis on the basis of general criterions compares revenues with respect to the Czech accountancy and with regards to IFRS and solves revenue recognition for chosen business activities. The main aims of the thesis are the analysis and the comparison of the current regulations of revenues in chosen accounting systems.
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Kuře, Arnošt. "Vyhodnocení legislativních předpisů pro speciální silniční přepravu mezi Českou republikou a severní Evropou." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232486.
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he project evaluates legislative regulations for special road transport between the Czech Republic and Northern Europe. The main purpose of the project is to formulate a basic methodology for non-standard shipment’s transit. Work observes destination of the Czech Republic - Denmark, Finland, Norway and Sweden. There exist differences in legislative conditions for the particularly heavy and oversized loads transport in these countries. The main objective is to evaluate these conditions and recommend utilization for Czech carriers. The thesis aims to enumerate the various national legal standards for excessive transportation and recommend implementation outputs for correct and a quick orientation in the rights and obligations during executing carriage for the Czech carriers. The basic metodology how to transport oversized loads results from this project.
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Plačková, Jitka. "Mzdová problematika dle českých předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162271.
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This thesis deals with the issue of wage according to Czech legislation and IFRS. The aim of this thesis is to describe the two systems and compare the differences in the understanding of different types of employee benefits in accordance with Czech legislation and in accordance with international financial reporting standards.
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Handová, Jitka. "Vyhodnocení legislativních předpisů pro speciální silniční přepravu mezi Českou republikou a Rakouskem, Německem, státy Beneluxu a Velkou Británií." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-264821.
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The diploma thesis is focused on the evaluation of legislation for special transport between the Czech Republic and some member states of the European Union. The term special transport comprises the transport of very heavy and oversize loads which exceed limits allowed by the legislation of member states and the European Union itself. The diploma thesis is preferentially concentrated on regulations providing limit dimensions, transport conditions and elements that ensure safe transport of loads to the target destinations – Germany, Austria, Belgium, Luxembourg, the Netherlands, the United Kingdom. The final document is going to become the overview of information for freighters who can apply it in the process of preparation and the following ensuring of oversize loads to the countries, see above. The results of the diploma thesis can be applied by the institutions in the branch of international freight, the police or the institutions of the public administration.
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Blažek, Pavel. "Porovnání cen bytového domu v Brně stanovených dle platných oceňovacích předpisů." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232508.
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hesis deal with a question, how can change the price of the apartment building on the basis of legal act such as a statement of the owner of the building, without any changes in the building construction or technical conditions. Apartment building valuation was done by two methods which used the legislation for real estate valuation. The first method was the valuation of the apartment building as a unit and this method used the combination of expenses and revenues. The second method was the valuation of the individual flats by comparison and sum them up. Results showed, how big can be the difference between this two methods in the valuation the same thing.
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Sladká, Ludmila. "Dlouhodobý hmotný majetek dle IAS/IFRS a českých předpisů/Fixed Assets according to IAS/IFRS and Czech Legislation." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76444.
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Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third chapter defines the tangible assets according to Czech legislation. Part of my paper consists of a questionnaire focused on depreciation intangible and tangible assets in Czech Republic and using taxes depreciation in the accounting.
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Hofmannová, Zuzana. "Srovnání účetní závěrky dle IFRS a české legislativy a dopady na finanční analýzu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150248.
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The aim of this thesis is to compare the financial statements presented in accordance with Czech Accounting Standards and with IFRS. The theoretical part is focused on the analysis and comparison of the requierements of IFRS and Czech Accounting Standards on the financial statements with emphasis on crucial differences between the two accounting systems. The main focus of the theoretical part is concentrated on the presentation and measurement of the most significant assets and liabilities. The second part deals with the comparison of the informative value of the financial statements prepared in accordance with Czech Accounting Standards and IFRS. It describes the impact of different accounting system on the picture of the financial situation and company performance on the example of České dráhy, a. s. This section begins with the evaluation of changes in values of absolute indicators based directly on the financial statements. The final part clarifies the effects of the transition on IFRS on results of methods of financial analysis. The evaluation of the format and contents of the financial statements is also included.
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Nakládal, Lubomír. "Problematika zásob a jejich oceňování podle platných českých předpisů a IAS/IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9141.
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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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Polanská, Lucie. "Dlouhodobá hmotná aktiva podle IFRS a českých účetních předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15409.
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This diploma thesis focuses on long-term tangible assets in International Financial Reporting Standards and Czech accounting legislation. My thesis deals with regulation and harmonization of accounting information, describes recognition, valuation and presentation of long-term tangible assets in IFRS and Czech legislation; US GAAP regulation is mentioned if significant. An important contribution of the thesis is a practical application concentrated on accounting policy used in practice and compliance with requirements on disclosures. Another outcome of the thesis is a comparison between IFRS and Czech legislation and summarizing the difference.
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Rybářová, Petra. "Prvotní ocenění dlouhodobých hmotných aktiv podle IFRS v porovnání s US GAAP a českými účetními předpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113305.
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This diploma thesis is about long-lived assets. The primary objective is to create the comprehensive view regarding specifics of initial measurement of production, plant and equipment and measurement of subsequent costs in accordance with IFRS in comparison of U. S. GAAP and czech accounting legislation. Specifics of measurement are based on kinds of acquisition. The diploma thesis is divided into three main sections. Features of long-lived asset according to IFRS, U. S. GAAP and czech accounting legislation are in the first section. The second section contains initial measurements of production, plant and equipment depended on types of acquisition primary in accordance with IFRS in comparison of U. S. GAAP and czech accounting legislation, one by one. The third section comprises measurement of subsequent costs.
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Skuhravá, Tereza. "Dlouhodobý hmotný a nehmotný majetek z pohledu české legislativy a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-77737.
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Čiháková, Hana. "Historický vývoj oceňování pozemků na území ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76509.
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Graduation theses deals with historical development of land assessing from 1897 till 1994. Period is resolved into four phases i term of price making. In each phase is description of previous legislation accordance with it was assessing provided. In practical part is concrete historical land assessing. Land is situated in village Leškovice.
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Dvorský, David. "Využitelnost alternativních paliv v letecké dopravě." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-229459.
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The objectives of this thesis is an overview of the available aviation fuel and possible alternatives. Evaluation of the applicability of alternative fuels in aviation. Furthermore, to assess the overall readiness of each technology across the aviation, from general aviation through public air transportation to transport helicopters. Evaluate the economic situation in each sector and determine the best alternative fuel option.
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Šlepecká, Alexandra. "Zásoby podle české a mezinárodní účetní úpravy." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-151508.
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Diploma thesis focuses on problematic of inventories from two points of views. First one is focused on Czech Accounting Legislation (CAL) whereas second one is focused on International Financial Accounting Standards (IFRS). Diploma thesis consists of many examples to acquaint readers with given topic. Attention is given to definitions, characteristics of inventories, inventories under CAL and IFRS, evidence of inventories and techniques of inventories valuation.
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Přibáňová, Aneta. "Srovnání metodiky při sestavování výkazu cash flow podle české legislativy, IFRS a US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-263864.
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This masters thesis main focus is a statement of cash flows as regulated by czech accounting legislation, International Financial Reporting Standards and US GAAP. First chapter describes the importance of Statement of cash flows and his value added for users of financial statements. The historical context of the statement is shown, it is stated which entities are obligated to report statement of cash flows and lastly the internal structure of the statement is discussed. The second chapter begins by general methods of preparing the statement, then so called specific items are dealt with. The solution of some advanced accounting transactions (government grants, leases, loans, deferred payments etc.) is described. In the end the presentation and dislocure requirements are discussed. Last chapter contains research, where 99 companies are researched, answers are made concerning stated research questions and research hypothesis are concluded.
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Eibl, Lukáš. "Vymezení konsolidačního celku - srovnání úpravy platné v ČR s IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199726.
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This diploma thesis compares the area of determination of the consolidated group according to International Financial Reporting Standards (IFRS) and Czech accounting legislation. At first, there are explained the most important definitions, which are linked to consolidation. The second part of thesis deals with previous antecedent legislation of determination of the consolidated group - IAS 27 and SIC-12. Then, there is analysed in detail determination of the consolidated group according to newly issued standards IFRS 10. The fourth part compares both international accounting legislations and it points out to main differences between them. After that, this thesis focuses on determination of the consolidated group according to Czech accounting legislation. This part also presents and analyses the biggest deficiencies and weak spots of Czech legislation in this area. Last part deals with the main objective of this thesis - the thorough and detailed comparison of both accounting legislations in the area of determination of the consolidated group. The thesis is also supplemented by illustrative examples, figures and schemes that are instrumental to better understanding.
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Habrnal, Lukáš. "Možnosti rozvoje a zajištění bezpečnosti dálkově řízených letadel (RPAS) v ČR." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-232024.
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Tato diplomová práce se zabývá možnostmi rozvoje a zajištěním bezpečnosti dálkově řízených letadel (RPAS) v ČR. Práce je rozdělena do 3 hlavních částí: legislativní, technické a bezpečnostní. V legislativní části najdeme současné a připravované předpisy pro RPAS. Technická část popisuje vývoj bezpilotního letectví až k dnešním civilním RPAS, které jsou popsány na příkladech používaných v ČR. V poslední části je věnován prostor oblastem, které, především z bezpečnostního hlediska, omezují rozvoj RPAS.
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Polachová, Kateřina. "Vliv účetní profese na rozvoj účetnictví v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206513.
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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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Skulinová, Michaela. "Konsolidovaná účetní závěrka vybrané obchodní korporace." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359710.
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The aim of this diploma thesis is to prepare the consolidated Balance Sheet and consolidated Profit and Loss Statement. The theoretical part of the thesis describes the way in which are the consolidated statements created, including the elimination of mutual relationships within the group. The practical part of the thesis is both focused on the calculations of the individual items which are essential for the preparation of consolidated statements and also its creation.
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Kořínková, Denisa. "Finanční analýza společnosti EUROVIA CS, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162652.
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Firstly, the aim of this thesis is to summarize the most important differences between Czech accounting legislation and the International Financial Reporting Standards. Moreover, there are processed the methods of business financial analysis. In the section of practical application the indicators and indexes of financial analysis are calculated and explained and evaluated. At the end of the thesis all the information given in the text are synthesized and the probable influence of using International Financial Reporting Standards on financial analysis is explained.
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Malečková, Monika. "Cenová dokumentace stavebního díla." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2012. http://www.nusl.cz/ntk/nusl-225632.
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In the first part of this thesis, the assembly of particular types of building work price documentation is solved, depending on the state of the in-process project documentation. Consequently, the utilization of the documentation in particular administration types is presented, and possibilities of the building work funding are adduced. Specific types of the building work price documentations are configured for the public buildings, housing projects, transportation and water-management buildings. The last part of this thesis is devoted to the overview of particular price and project documentation types that should be elaborated in different phases of building work life cycle.
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Volná, Zuzana. "Sociální zabezpečení zaměstnanců v Evropské unii." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224287.
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This thesis deals with the coordination of social security systems at EU and national level. It presents basic analysis of the relevant EU legislation. The model examples show the application of relevant legislation of the European Union which relate to the situation, and mentions the context of relevant administrative duties. The last part identifies the most problematic areas and proposes some general, but also specific recommendations related to the examples.
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BOROVKOVÁ, Lucie. "Malé faremní provozy - mlékárny." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153482.
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This thesis presents problems of small dairy farm on the example of farm operations employed in the South Bohemian Region. It will define the goal of the work focused on the evaluation of the current situation in farm processing of milk with regard to the objective of the Common Agricultural Policy after 2013. The strategy aims to increase the efficiency of agricultural production.
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Mach, Jan. "Právní úprava zbraní a střeliva v ČR a implementace předpisů v EU." Master's thesis, 2021. http://www.nusl.cz/ntk/nusl-445746.
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in English The introduction of this thesis explains the basic concepts of the legislative regulation of weapons and ammunition in the Czech Republic and their use in specific cases. This part also briefly presents the legal history of selected institutes of weapons legislation in the Czech Republic with EU law, in particular conditions and possession of weapons, business in the field of weapons and categorization of weapons. The next part analyzes Act No. 288/1995 Coll. again focusing on selected institutes important in the context of the implementation of EU law. The following are comparisons of Council Directive 91/477 / EEC in its original version with Act No. 119/2002 Coll. in the original wording and Council Directive 91/477 / EEC as amended by Directive 2008/51 / EC of the European Parliament and of the Council with Act No. 119/2002 Coll. as amended by Act No. 222/2017 Coll., with an overlap into certain legal regulations. The thesis also describes and analyzes the reasons for the adoption of Directive (EU) 2017/853 of the European Parliament and of the Council, the process of its adoption and the Czech Republic's lawsuit for its invalidity and describes the subsequent proceedings in front of the EU Court of Justice. Due to the lawsuit rejection, Czech Republic was forced to adopt an...
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Vodička, Jan. "Vývoj legislativních předpisů určujících požadavky na jakost technických zařízení a procesů." Master's thesis, 2006. http://www.nusl.cz/ntk/nusl-88904.
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Vítková, Jitka. "Analýza plnění požadavků platných environmentálních předpisů v TPE." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-250196.
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This diploma thesis describes compliance status of applicable environmental regulations in company TPE. Firstly, the characteristics of the company TPE was described. Lastly, product types and technologies were described in their production. The results of this thesis will present an overview of relevant legislation from the environmental point of view, directly applicable to the TPE company. These relevant legislation have been assigned to the defined environmental aspects that could occur in TPE company. Furthermore, this diploma thesis considers the status of compliance legislation which TPE company must count on with. If there were found any deficiencies, they are presented as recommendations and remedial measures for the proper fulfillment of all requirements of valid environmental legislation. The final part of this diploma thesis presents recommendations to improve the waste and suggestions to amend the environmental profile of TPE company.
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PROCHÁZKOVÁ, Helena. "Aplikace nových legislativních předpisů v označování potravin a výrobků z nich v České republice." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-320636.
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Labels used on refreshments provide consumers simple, comprehensible and consistent information about packaged foods and enables them to make wiser choices. Food packages contain a link between agricultural commodities and consumable forms of food known to consumers. Labels act as a silent selling point through distinctive brands since it help the customers choose between products and keep a check on the amount of foods they are eating that are high in fat, salt and added sugars for example. Secondly, it facilitates the identification in the barcode system. The aim of this work is to compare refreshments from different sectors of the food industry from the view point of current legislation in European Union and Czech Republic. The comparison was carried out by selecting refreshments sold in Czech Republic compared to Belgium. On the basis of information gathered from the labels and questionnaire we can assess the importance of labeling when packaging products for consumer. Some local differences were recorded, eg in the case of minced meat sold in Belgium there were 4 certification logos; in the Czech Republic, on the other hand, the meat content of ham or packaged salami was stated. The questionnaire survey showed that consumers mostly follow the information on the labels, differently when buying food and monitoring the information on the labels by women and men, the age and education of respondents, and the nationality in this case almost does not matter. The results show that food packaging and labeling information needs to be given much higher attention from both parties consumers and manufacturers.
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Polášková, Nikola. "Analýza plnění požadavků platných environmentálních předpisů ve vybraném zařízení." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-427085.
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The diploma thesis deals with specific requirements and compliance with environmental legislation in the given facility. The work described the overall environmental situation in the production company. The introduction describes the legal aspects that apply to PNC s.r.o. The second part describes the technical and technological areas. It also analyzes the inputs and outputs of individual plants and support departments that identify environmental aspects that may have an impact on the environment. These measures are then taken to minimize these impacts. The planning procedures and the application of the individual plans to production are described. It also includes an analysis of the actual costs of the measures taken and the period of their return. The next part is focused on the issue of electricity consumption of the entire production plant. The costs associated with this area over the past eight years have been compared. Finally, the possibility of further reducing the impact on the environment in the future is mentioned.
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Hubka, Zdeněk. "Dopady předpisů Evropské unie v oblasti zdaňování vozidel na národní legislativy a stav vozového parku." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-429807.
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The thesis deals with the existence of links between European Union rules with member states' legislation on road motor vehicle taxation and fleet status. The thesis identifies and defines the legal framework in the field of vehicle taxation. The first chapter describes the externalities of transport and taxation of motor vehicles in the member states with a focus on the environmental aspects of tax. The thesis mentions the objectives of the European Union in the context of the environment and global climate change. The thesis has created a database of a number of vehicles in use, which it evaluates by member states from the point of view of the implementation of directives and regulations of the European Union. Finally, the development of the vehicle fleet is analyzed, and are formulated recommendations at work on the appropriate direction of regulations addressing negative externalities in road transport.
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VACKOVÁ, Lenka. "Oceňování v podmínkách českých účetních předpisů a IFRS na příkladu konkrétní účetní jednotky." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153567.
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The aim of this work is to analyse the methods of valuation in accounting in accordance with Czech Accounting Legislation and International Financial Reporting Standards. This thesis compares different approaches on the example of the specific accounting entity. The company is called E.ON Czech Republic, s. r. o. The theoretical part of the thesis describes accounting systems and defines some of the international standards. The practical part of the thesis characterizes the accounting entity and describes the found differences. The next point is the subsequent comparison and evaluation.
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VALDMANOVÁ, Dagmar. "Vliv odpisování dlouhodobého majetku na výsledek hospodaření - analýza českých účetních předpisů a IFRS." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-50523.
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This thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The differences in reporting on the long-term assets according to the International Financial Reporting Standards as well as Czech legislation depend considerably on the selection of accounting methods made individually by each accounting entity. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterizes a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.
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ONDRÁK, Petr. "Posouzení vývoje právní úpravy civilní ochrany/obrany ve vztahu k zaměření civilní ochrany/obrany a komplexnosti zabezpečení obyvatelstva." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-119517.
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The objective of this study is to evaluate the trends in individual periods of selected legal and sub-legal regulations on civil protection/defense in the Czech Republic from 1935 to the present. In addition to presenting an overview and description of individual legal provisions, the study also outlines the characteristics of the period in which the legal provisions were created, approved, and subsequently enacted. Three European countries were selected and briefly described for the purposes of the overview and comparison ? specifically, Italy, Switzerland, and Austria. In all of them, much emphasis has been put on the population?s protection, so that these democratic states have considerable and valuable experience in protecting their citizens in their respective geographic and historical setup. Using a multicriteria analysis, a comparison of legal provisions on civil protection/defense in the territory of the Czech Republic was made from 1935 to the present. Since it was not feasible to compare all the legal and sub-legal regulations in the given area, the study concentrated on the main legislation during that period. The period under study, i.e., 1935 to the present, was divided into segments where significant amendments were adopted in the area of civil defense in the territory of the Czech Republic. Subsequently, these main provisions on civil defense were detailed so as to make the primary objectives of the individual provisions obvious. The chapter containing compilation of the results describes selected key legislation in the periods from 1935 to 1961, then from 1961 to 2000, and finally from 2000 to the present, including a comprehensive table with a brief description of selected regulations. In conclusion, it was necessary to state that endangerment of the population, both with respect to civil and military threats, still exists. Therefore, it is essential to continue to amend and supplement the current legal provisions on a current basis, even though the legislation is very good, quality-wise, to be able to respond flexibly and effectively in the event that the population of the Czech Republic is exposed to any of the potential threats.
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Batfalský, Lukáš. "Abstraktní akty veřejné správy v ČR." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-336493.
Full textAbstract:
The topic of this master's thesis is the legislation of local self-governing units from the moment of its creation to its possible repeal by the constitutional Court. The thesis is divided into eight chapters which are divided into subchapters and further. The first chapter describes basic concepts which are mentioned in this thesis and are related to the topic. This is e.g. explanation of the concept of an abstract act and examples of what abstract acts exist in our country, the definition and division of public administration, explanation of what self-govern is and how it is divided, what are generally binding ordinances and regulations and what is the difference between the two. More basic concepts which are important for the comprehension of this master's thesis are explained. The following two chapters talk about the process of creation of generally binding ordinances of Municipalities and Regions and their regulations too. There are described requirements and structures generally binding ordinances and regulations of Municipalities and Regions, their receiving authority, who can the legislation suppose, its approval, force and effect. The fourth chapter focuses on the effectiveness of generally binding ordinances. It shows what areas municipalities and regions can issue generally binding...
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Letochová, Barbora. "Obecně závazné vyhlášky obcí." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-326065.
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The Summary Generally Binding Ordinances of the Municipalities This thesis deals with generally binding ordinances of the municipalities. Generally binding ordinances of municipalities are legal regulations containing legal rules, that are creates by municipal council. The competence of municipal councils to pass generally binding ordinances of municipalities is guaranteed by the Constitution of the Czech Republic- Article 104 Paragraph 3 of Constitution of the Czech Republic. This thesis is focused on the phases of life of generally binding ordinances of the municipalities. Thesis is divided into four chapters according to these phases of life of generally binding ordinances of the municipalities. The first chapter is called Passing of generally binding ordinances of the municipalities. This chapter describes complicated process of law creation in the form of municipal legal regulations, from preparing a proposal of a generally binding ordinance of municipality to its becoming effective. The second chapter, called Implemantation of generally binding ordinances of municipalities, deals with implementation of these municipal legal regulations and especially it is focused on sanction of infringement of generally binding ordinances. The third part of thesis, called Supervision over the issuing and content of...
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MEINELOVÁ, Soňa. "Ekologické zemědělství (regionální strukturální a geografické analýzy)." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-175559.
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The aim of this thesis is to process and evaluate UZEI (MZe) data for organic agricultural produce and sales of the South Bohemian Region of the Czech Republic in 2011, followed by structural and geographic regional analysis, based on the graphical output (production maps, charts and sales diagrams). Analysis involved also current processing capacity and selected sales formats in the region.
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LEŠTINOVÁ, Iva. "Regionální trh vybranými bio komoditami: bio maso." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-173565.
Full textAbstract:
This thesis deals with the organic livestock production in South Bohemian region. The aim of the thesis was to analyze the South Bohemian organic meat production, production of eggs and honey and distribution of the biocommodities. Through the processing of data from the database IAEI and questionnaire survey, conducted at the level of organic farmers farming in the South Bohemian region with a valid certificate for meat production, development and the current market situation of organic meat production were assessed in the South Bohemian region.