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Dissertations / Theses on the topic 'Národní legislativa'
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1
Bajbárová, Lenka. "Komparace Mezinárodních účetních standardů a národní účetní legislativy ČR." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223229.
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This Master´s thesis presents a comparison of the rules of Czech accounting legislation and International Accounting Standards IAS/IFRS. Based on the knowledge of these laws, the thesis analyses accounting principles and methods of data reporting in the financial reports - Balance sheet and Profit and loss account on the example of a concrete company and quantifies differences. By calculation of selected indicators of financial ratio analysis is considered the informational value of statements drawn up under the two laws.
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Máša, Vojtěch. "Vliv pracovních režimů řidičů v silniční nákladní dopravě na bezpečnost dopravy." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232512.
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Working arrangements are restrictive limits for drivers important for both motor carriers and drivers. Have a major impact on the logistical arrangements of manufacturing companies that transport their goods by road. Failure to comply with these limits, is recently one of the major problems in road transport and leads to unfair competition between road hauliers. Carrier's failure to obtain such social legislation crucial competitive advantage. Recently the problem devoted much time from the perspective of politicians. States, violations of social legislation by the carrier and the driver severely punished and often the articles we read on the operating modes of drivers and their associated hazards of freight transport, road safety hazard, danger for drivers of cars. For 10 years devoted to the issue and participate in the creation of training materials on the subject of Logistics and. In my work I wanted to examine the issue of working arrangements drivers from professional point of view - how the limits are set and working arrangements whether they comply with road safety. Next, consider the statistics of accidents in the CR in relation to drivers' working arrangements and to propose changes that would contribute to the improvement of social legislation in relation to road safety.
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Creweová, Gabriela Bc. "Problematika bezpečnosti a ochrany zdraví při práci." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1880.
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Cílem diplomové práce je poukázat na problematiku související s dodržováním bezpečnostních předpisů, se kterou se firmy často potýkají. Rizika poškození života a zdraví lze snižovat jednak zavedením účinného systému řízení BOZP, ale i důsledným vyhledáváním a rozebíráním příčin a následků vzniku pracovních úrazů a nemocí z povolání. V práci je poukázáno na činnost Inspektorátu práce a práci jeho inspektorů, dále shrnutí platné legislativní úpravy BOZP, způsob zavedení BOZP u nově vznikajících organizací a analýza stavu včetně návrhu na odstranění nedostatků u 3 malých organizací rozdílného zaměření.
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Nešleha, Matěj. "Interakce smluv o zamezení dvojímu zdanění a národní legislativy v oblasti daně z příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206497.
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The main aim of the diploma thesis is to identify situations of mutual interaction between double tax treaties and domestic law of income tax, in these situations there is not only one interpretation. This interaction is described by many actual discussed issues, which exists on the field of the income tax. Theese discussed issues are primarily about permanent establishment, first issue is about permanent establishment according to the double tax treaty between the Czech republic and Germany, second issue is about permanent establishment according to the double tax treaty between the Czech republic and Ukraine, last discussed issue is about information obligation of permanent establishment according to the czech income tax act. The sources of theese problem are judgements, professional literature and professional discussion (KOOV).
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Podolská, Michaela. "Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444246.
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The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.
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Turňová, Karolína. "Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444247.
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The thesis deals with the analysis and comparison of the consolidation of financial statements between the Czech Republic and Italy. The theoretical part describes the Czech and Italian bases for the preparation of consolidated financial statements, outlines the financial analysis and take comparison of corporate taxation in both countries. The practical part contains model examples created to show all consolidation methods in both countries. For the purposes of international comparison and analysis of results, financial analysis is used here, in its elementary form.
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Kvasová, Daniela. "Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-449773.
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This master’s thesis deals with the methodology of a consolidated financial statement’s composition, according to Czech and German legislation. The thesis contains particular steps of the consolidation methods’ composition, that were used depending on the changes in the ownership interest of the parent company. The effects of the consolidation according to different consolidation methods are analyzed from the economic, tax and wage standpoints.
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Bartáková, Daniela. "Právní regulace finančních toků ze strukturálních fondů na komunitární a národní úrovni." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74419.
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The "European Union and National Legislation on Financial Flows from Structural Funds" Thesis describes and evaluates briefly relevant European Union and Czech legislation on receiving financial flows from European Social Fund, European Regional Development Fund and Cohesion Fund. The thesis compares various model grant agreements used in Czech regional operational programmes, eligibility of expenditure rules applicable to different regional operational programmes and compares rules of procurement applicable to Operational Programme Enterprise and Innovation to rules of procurement applicable to Human Resources and Employment Operational Programme. The thesis comes to the conclusion that even though the European Union legislation valid for the period of 2007--2013 is advanced and clear, it fails to secure creation of a clear and rational system of financial flows distribution on national level.
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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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Jarolímová, Lucie. "Přechod k demokracii v JAR a role OSN." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-194652.
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The apartheid regime represented the official state ideology in South Africa in the time period from 1948 to 1994. The diploma thesis deals with the issue of South Africa's transition to democracy, in particular, it focuses on the role which was played by the United Nations in this process. Its activities can be sorted out into three main phases. The first phase dated between the years 1948 -- 1966 can be distinguished mainly by the key role played by the General Assembly. The second phase which took place in the period 1967 -- 1989 was primarily focused on the international campaign against apartheid and on the adoption of economic sanctions. The final and the most recent phase occurred in the early 90s (1990 -- 1994) and could be characterized by the role of the UN as a mediator of peace negotiations.
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ŠRÁMEK, Pavel. "Hodnocení stability rybničního ekosystému v Národní přírodní rezervaci Řežabinec." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-181009.
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The first part is characterized by a pond ecosystem and National Nature Reserve Řežabinec in terms of its historical development and creation. Are mentioned methods , the method and system of protection of the site. The paper describes a method of fish farming during the period of the individual plans of care farming in the last five years and the water conditions in the area . The ecosystem is assessed on the basis of available data in the literature to me In our own work we focus on monitoring water chemistry and state recovery tank , especially in terms of development and biomass of zooplankton species representation in the course of one growing season. He also details the fishing and agricultural management and water management conditions in the locality. Marginally judging submerged and littoral vegetation and the presence of water birds. This work demonstrated the dependence of the size of the fish stock on the frequency of a generic representation of zooplankton and the positive impact of lower stocking on the development and stability of the entire ecosystem. Contributes to the stability and sensitive farming in the last period.
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Brož, René. "Strategie vzdělávání v České republice : národní program vzdělávání." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-304239.
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The aim of this thesis is to analyze the selected strategic documents of education in the European Union, in the Czech Republic and in the Liberec region. This thesis summarizes knowledge of the development in the European area, the development of legislation and the national attitude from the point of view of strategies of education. The conclusion is based on the previous attitudes mentioned above and compared with the National Programme of Education. Relevant opinions of politicians and experts influencing the further development of the education system in the Czech Republic are presented in the thesis as well. The conclusion of this thesis is the case study of requirements of the National Programme of Education. The theses defines the frame of the National Programme of Education in the Czech Republic and suggests the possible content and related executive structure.
13
Jindřichová, Denisa. "Nerovné postavení mužů a žen v kontextu s národní a evropskou legislativou." Doctoral thesis, 2009. http://www.nusl.cz/ntk/nusl-278648.
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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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Bienek, Vojtěch. "Komparace legislativní úpravy národních parků v České republice a Jihoafrické republice." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-324845.
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1 Abstract The thesis whose subject is Comparation of legislation of National Parks in the Czech Republic and the Republic of South Africa deals In detail with the legislation of national parks, especially in comparison of the Czech legal system and the legal system of South Africa, but also with the international law and European Union law. The aim is mainly to analyze in detail the individual instruments and institutions that govern the environmental law in relation to national parks and to acquaint the readers with scope of nature conversation in Europe and Africa. The thesis also serves and explains the basic terms related to the territorial regulation of national parks and protected areas (prior to national parks) on both continents. National parks are the most important type of protected area; they are declare by the state and in the scope of nature conversation national parks are the most crucial mean of conversation. The regulation of national parks is embodied in the laws of individual states; in the Czech Republic it is the Act on the protection of nature and landscape of 1992 while in South Africa it is the Protected Areas Act of 2003. In general, however, the national legislation is very influenced by international treaties and by the international organizations whose influence is still growing....
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Holmerová, Terezie. "Sekty, nové náboženské směry a identita v Rusku v devadesátých letech 20. století v kontextu celospolečenských změn." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-298499.
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Diploma thesis "Sects, new religious movements and identity in Russia in the nineties of 20th century in the context of overall societal changes" deals with the problem of minority religions in Russia after the dissolution of the Soviet Union. Terminological part explains the difference between the termin "sect" and "new religious movement", introductory historical overview outlines the role of sects in the history of Russia. The hub of the study lays in three large chapters. The first deals with the dynamics of the religious situation in relation to sects in the first half of the 90s, classifies them and names the main representants. The second part deals with concrete manifestations of changes in the middle of the decade, for example the process Yakunin versus Dvorkin or the change of legislation in 1997. The third part seeks answer to the question what was the underlying cause of changes in social and legal position of sects and finds the anspher in the sphere of national identity.
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Mikanová, Helena. "Informační politika Evropské unie v době Bangemannových aktivit v porovnání s USA." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-336650.
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(in English) The thesis "Information Policy of European Union in Bangemann's activities period in comparison with USA" is devoted to the Information policy issue applied by the European Union and the United States of America. The thesis structure is defined at the earliest; afterwards the basic terms are followed. The thesis describes the European Union history, which provides context needed to be able to understand the European Union Information policy. The description and evaluation of the European Information policy in Bangemann's activities period in comparison with USA in the same time period and the possibility of mutual utilization of pros of the Information policy of both countries is the aim of this thesis. The following part is occupied with the comparison of EU and USA Information policy at the beginning of 21st century.
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Nováčková, Kateřina. "Parlament České republiky a kontrola legislativního procesu Evropské unie." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-405528.
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Aim of this Diploma Thesis is to have a closer look at current powers of National Parliaments of the Member States to influence legislative process of the European Union. The main question is how do National Parliaments control legislative process in practise. Theoretical Framework is based on a debate about Democratic Legitimacy of the European Union. First the term needs to be defined and basic arguments about the (non)existence of Democratic deficit need to be introduced, then the research question can be introduced. The main focus is on Early Warning Mechanism and a process of issueing of reasoned opinions. An assumption is that through a process of issueing those reasoned opinions by National Parliaments that consist of a democratic elected political parties a Democratic Legitimacy of the European Union could be strenghtened. It is a one-case study of Czech Parliament. All the reasoned opinions, that Czech Senate and Czech Chamber of Deputies issued, will be analysed.
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SOCHOROVÁ, Šárka. "Občanské elity, obecní samospráva a kultura města Telč." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-252398.
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This dissertation is dealing with the town of Telč and its way of living in the first half of the 20th century. The research is focused on the thorough analysis of local authorities from the social and occupational point of view, territorial origin and location of residence its various fellows. The main purpose of this is to idicate the changes which coincided with the influence of nationwide political, social and economic changes. The illustration of six Telč´s families with various professions charts their share which affected the social, cultural and public life of the town. The aim is to get an integral view of this period, therefore the grammar school staff have been included, because of their participatory role in local authorities and social life as well. Municipal and school celebrations have been included to illustrate the cultural backround of provincial town in the first half of the 20th century.