The diploma thesis is devoted to proposal of activation methods in teaching of accruals at business academies. Firstly there is a theoretical part that deals with the subject of Accounting in general, and researches and articles focusing on activation methods or students' grades. Also, there is an analysis of a textbook that is used in teaching accounting at business academies and a factual analysis and didactic curriculum of accruals. Secondly there is a practical part of the thesis consists of pre-research, which was a base of experimental verification of selected methods in teaching of accruals at a business academy.

The thesis consists of two parts: translation of a half of Savage Continent, a book by British historian Keith Lowe, with key topics including the universal destruction of Europe caused by the Second World War and the subsequent wave of vengeance that swept across Europe in its aftermath; and a commentary on the translation, beginning with an introduction of the author and his style, subsequently providing extensive overview of the development of the Czech discourse about the expulsion of Germans, translation analysis of the original English text of a chapter concerning the expulsion of Germans and its position in the discourse, as well as a look t the target reader and reception, and finally describing various translation problems that occurred while translating this chapter, including not only linguistic, but also poetic-ideological problems.

Due to scarce financial resources, over-stretched budgets, pressures for service delivery and the dynamic nature of local government, asset management plays a key strategic role in enhancing local municipal functionality and efficiency. Asset management is the management of physical assets, infrastructure, and immoveable assets. It is an evolving discipline that is enhanced by the understanding of asset conditions and performance. It improves decision-making within local government. Every year, local government announces millions of Rands’ worth of assets that are unaccounted for and that go missing in annual reports. It was the purpose of this study to assess the asset management function at the Nelson Mandela Bay Municipality (NMBM). The aim is to improve the management of moveable assets by investigating the following variables: strategic management of assets, knowledge management, governance, leadership, the impact of corruption and skills management. The approach to the study is a qualitative research paradigm with a case study methodology and an interview as a research instrument. The sample chosen comprised people from the top level of municipal management down to municipal asset controllers. The two forms of data that were collected in the study were primary data and secondary data. Primary data was collected from municipal workers and collated together for analysis purposes. Secondary data was gathered from library sources such as journals, books, conference papers, government acts, municipal policies and local newspapers. This data informed the interview questions. The interview strategy was chosen as the best way to conduct the empirical part of this research and was guided by an interview guide. The study found that there are operational defects in the way asset management is organised. This makes the function seem unimportant. The results also indicated a lack of staff members and skills shortages; such as management and computer skills. Indications are that theft, negligence, corruption and carelessness negatively impact the management of assets. Recommendations include the filling of vacant posts, tightening of internal controls, providing the necessary training and improving the asset management. The study makes a contribution to the current body of knowledge.

This thesis presents a comparison of five commercially available products most commonly used by Czech households: a savings account, buildings savings, pension insurance, investment life insurance and mutual funds in terms of taxation. The aim of the work is an overview of the taxation of selected products for the general public in a concise form and show specific impacts on individual cases.

Whatever country gives up its currency and adopts the currency of the common union, has to count on some impacts. The country loses its exchange rate convergential channel and the convergency is running throught the inflation. The level of the inflation pain depends on the difference in the economic level between those two areas, i.e. Hungary and the European Union. If Hungary adopts euro, it would lead to high inflation and numerous shocks due to Hungarian low level of convergency and different monetary policy transmission mechanism. Hungary has no chance to avoid adoption of euro in the log run, but if it keeps forint for at least a few years, Hungary can expect a tolerable inflation, more natural convergential process and the possibility to use its own monetary policy, which in Hungary is based right on the exchange rate channel of monetary transmission.

Tout au long de l’histoire coloniale, les habitations des classes irlandaises les plus modestes, les cabanes, furent décrites par les étrangers, Anglais pour la plupart, comme étant des constructions plus que médiocres, preuves de la nature « sauvage » et « barbare » des indigènes. Le caractère enfumé, le toit de chaume, le tas de fumier, et la cohabitation entre humains et animaux, ont été interprétés à partir de préjugés et de stéréotypes raciaux et non pas explicités en tant qu’expressions de conditions économiques, sociales, politiques ou environnementales. La thèse démontre que ces techniques vernaculaires observées au sein des habitations et autres constructions, telles que, l'enfumage et l'imprégnation de suie au niveau des murs en tourbe et des toits, avaient une raison d’être : ces pratiques étaient destinées à créer des matériaux capables d’enrichir le sol. La façon dont les matériaux étaient utilisés, le savoir-faire et la qualité de la transmission, désignés dans cette thèse sous le terme de « métis », ne fait que mettre en valeur la sagesse des autochtones capables de susciter des stratégies nécessaires à la survie. La réorientation des modèles architecturaux vernaculaires permettra d’établir une nouvelle définition de la construction traditionnelle pour aboutir à une approche reconfigurée et plus inclusive ainsi qu'à une meilleure compréhension de ses dimensions historiques et ethnographiques. Cette reconfiguration des études interdisciplinaires, ouverte aux différents paradigmes, inclurait la sagesse de la tradition. Ceci changerait la manière dont l’architecture vernaculaire pourrait être étudiée, gérée et réévaluée. / Taking the Irish cabin as object, this thesis deconstructs the outsider accounts and their contribution to a negative interpretation of such, particularly within the context of postcolonial scholarly literature. Such outsider accounts have an added significance in scholarship in so far as they retained a strict uniformity even while other formal studies changed perspective. This reveals certain ideological assumptions which are examined. The collision between the imposition of a dominating knowledge and practices drawn from indigenous wisdom is examined through the prism of descriptions and interpretations of materials and labour in specific ecological and economic contexts. A case study in the Claddagh village in the West of Ireland examines these contradictions in detail. The survival of such outsider accounts has had its consequence in contemporary constructions as to the meaning and function of the vernacular house. The recovery of the Irish cabin as an object of study within vernacular architecture must be achieved within a context of examining clearance, changes in housing and the major restructuring of economy and society occasioned by the Great Famine. The recovery of a proper account of their function as perceived by those who lived in such habitations in the rural economy is central to this thesis.

The aim of the thesis is to focus on accounts receivable management. Theoretical knowledge involving definition of receivables, their creation, life cycle, management, securing up to cash collecting are applied to the selected company in the context of the economic and political situation and the position on the Czech market. The aim is to analyze the accounts receivable management on real examples and assessment of used methodology. The output is a critical evaluation of the functioning of the system set in the selected company, including finding gaps and proposing specific measures how to eliminate them in order to improve the functioning of the process.

This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.

The master thesis deals with national accounts, particularly with symmetric input-output tables and utilisation for research of investments change impact. The main aim is to show national accounts exploitation for economical modelling and a manual for modelling of concrete impact. This thesis concentrates on the topic of calculation of static model with application on real data of Czech Republic. The base of calculation is technical coefficients analyse.

Cette thèse établit un corpus de plus de quatre cents voyageurs et auteurs européens, passés ou non par Alep pendant la période ottomane (1516-1918), dont les œuvres évoquant la métropole syrienne relèvent de la littérature de voyage. Centre économique, religieux et culturel, situé à la croisée des routes entre l’Europe, l’Asie et l’Afrique, Alep est un lieu de séjour ou de passage pour de nombreux voyageurs aux motivations diverses. La mise en texte de leur expérience viatique peut prendre des formes variées et subit l’influence des modèles rhétoriques classiques, en particulier celui de l’éloge de la cité à l’origine d’un certain nombre de topoi : la ville est propre et bien bâtie, son air est pur, ses jardins agréables, ses habitants tolérants et raffinés. Ces clichés sont répandus dans le temps, dans l’espace et à travers plusieurs genres littéraires. Leur diffusion est favorisée par les pratiques intertextuelles, mais ils ne sont pas constitutifs d’un regard européen spécifique, les sources orientales orales et écrites intervenant dans la construction du savoir sur la ville. L’originalité d’Alep repose dans la rareté des souvenirs chrétiens, gréco-romains et croisés, qui entraîne une faible fréquentation au XIXe siècle malgré l’importance de la métropole. Ce paradoxe révèle ainsi ce que recherchent principalement les voyageurs européens : eux-mêmes à travers leur propre passé. / The thesis establishes a corpus of more than four hundred European travellers and authors, passed or not through Aleppo during the Ottoman period (1516-1918), whose works evoke the Syrian metropolis within travel literature. As economic, cultural and religious centre located at the crossroads between Europe, Asia and Africa, Aleppo is a place of transit or residence for many travellers coming for different motivations. Their travel accounts can take many forms and are influenced by classical rhetorical models, particularly the praise of the city generating some topoi: the city is clean and well built, its air is pure and its gardens pleasant, the inhabitants are refined and tolerant. These topoi are scattered in time, space as well as in many literary genres. Their diffusion is favoured by the intertextual practices, but they do not reflect a specific European perspective, as Eastern sources – oral and written – take part in constructing knowledge about the city. The originality of Aleppo lies in scarcity of Christian, Greco-Roman and Crusaders recollections, which leads to low presence in the nineteenth century despite the importance of the city. This paradox reveals what European travellers look mainly for: themselves through their own history.