The main objective of the final thesis is to emphasise the transformation of financial statements prepared according to Czech accounting legislation to financial statements prepared in accordance with International Financial Reporting Standards. There are two parts in the final thesis. The first part describes a complete set of financial statements, prepared in accordance with International Financial Reporting Standards, it is an obligatory part of the financial statements - Statement of financial position, Statement of comprehensive income, Statement of changes in equity, Statement of cash flows, summary of significant accounting policies, and other explanatory notes. The second part of the final thesis deals with an accuracy of the transfer Leases, Provisions and Deferred Taxes on Czech accounting legislation to International Financial Reporting Standards.

This diploma thesis deals with the investment life insurance. Investment life insurance combines the classical life insurance and the investments in open-end mutual funds. It is a widely discussed financial product, especially for its high expensiveness. Nevertheless, the investment life insurance holds a significant share of the insurance market. The aim of this diploma thesis is the analysis and exploration of investment life insurance market in Czech Republic. The thesis consists of theoretical and practical part. In theoretical part the basic concepts of this insurance product are defined. Theoretical part further contains the theory related to time series analysis and the description of mutual funds. Practical part deals with the five most significant insurance companies in Czech Republic, compares various mutual funds and analyses the selected mutual fund in detail. The forecast of selected mutual fund price development was performed. It turned out that the price forecasting is complicated because of variety of factors affecting the price behaviour. Further, the calculations of insurance premiums and technical provisions were performed. MS Excel was used for the calculations and the time series analysis was performed using the statistical software Eviews. Diploma thesis assists the readers with the orientation in the investment life insurance problematics.

The thesis deals with some selected problematic areas related to the creation and drawing provisions for mine damages connected with the relocation of utilities in the Hořanský corridor. It describes the specific nature of the activities carried out by mining organizations in relation to the owners of utilities.

The diploma thesis is focused on inventories accounting in the company ŽOS Trnava, a. s. Part of the thesis deals with inventories in general, classification, valuation, provisions and disposal of inventories. The thesis describes internal and external audit process, including audit phases. In the practical part of the thesis, the theoretical knowledge is applied to the company. The scope of the diploma thesis is to describe inventories, internal audit and the audit process regarding the inventories, and to apply the theoretical knowledge on the real company.

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.

En parcourant l’histoire de la société iranienne tout au long de XXe siècle, on ne peut qu’être frappé par les transformations sociales, démographiques, politiques et économiques, brutaux et rapides. Partant de ce constat, cette thèse s’efforce de reconstruire la pluralité des formes culturelles légitimes résultant d’un état de crise et d’instabilité durable et structurelle (transformations structurelles dans les institutions socialisatrices, déclassements et reclassements multiples, absencede stabilisation ou d’imposition d’une culture légitime).L’analyse part d’une approche macrosociologique fondée, d’une part sur l’histoire des mutations rapides de la société iranienne pour retracer leurs impacts sur la stratification sociale, notamment la composition des classes dominantes de la société, et d’autre part sur un corpus de données statistiques à l’échelle nationale pour dessiner le schéma de l’espace social iranien où se positionnent différents groupes sociaux caractérisés par leurs capitaux économiques et scolaires, ainsi que par leurs goûts et pratiques culturelles ou leurs orientations religieuses et politiques. En seconde partie, cette thèse s’appuie sur une vingtaine d’entretiens avec des personnes appartenant aux classes dominantes, pour reconstruire leur trajectoire de vie, montrer leurs processus de socialisation au cours d’une histoire faite de ruptures, et mettre en lumière les conditions sociales de construction d’une pluralité des formes culturelles légitimes en Iran. / By looking through the history of Iranian society throughout the twentieth century, we are struck by the brutal and rapid social, demographic, political and economic transformations. Based on this observation, this thesis attempts to reconstruct the plurality of legitimate cultural forms resulting from a state of crisis along with a lasting and structural instability (structural changes in socializing institutions, multiple downgrades and reclassifications of social positions, lack of stabilization orimposition of a legitimate culture).The analysis is founded on a macro-sociological approach, on one hand, based on the history of rapid mutations in Iranian society in order to trace their impact on social stratification, notably the composition of the dominant classes of society, and on the other, grounded on a corpus of statistical data at the national level in order to draw the schema of the Iranian social space where are positioned the different social groups characterized by their economic and educational capital, as well as by their cultural tastes and practices or their religious and political orientations. In the second part, this thesis is based on over twenty interviews with persons who belong to the dominant classes in order to reconstruct their life trajectory, to show their socialization processes during a history of breaks, and to highlight the social conditions of building a plurality of legitimate cultural forms in Iran.

Denna uppsats handlar om föräldrar till barn som vårdas enligt 2 § LVU och syftade till att undersöka hur socialtjänsten konstruerar föräldrar i de utredningar som skrivs vid begäran om vårdens upphörande enligt 21 § LVU. Syftet var även att undersöka hur dessa konstruktioner kan förstås i relation till principen om barnets bästa. En kvalitativ innehållsanalys av sju utredningar har gjorts, vilket resulterat i att olika teman kring hur föräldrar konstrueras har identifierats. Vi har även kunnat urskilja att konstruktioner skapas på ett flertal olika sätt. De teman som identifierats är Arbetsallians, Förmåga/oförmåga, Barnperspektiv, Våld samt Riskfaktorer kring föräldrarna. De två första temana av hur föräldrarna konstrueras relaterar till huruvida de har lyckats förändra de aspekter som föranledde omhändertagandet av barnen, eller om brister fortfarande föreligger. Dessa två teman kan förstås utifrån syftet med utredningarna, som är att utreda om en förändring har skett eller ej.  I resterande tre teman, barnperspektiv, våld samt riskfaktorer kring föräldrarna, konstrueras föräldrarna snarare utifrån beskrivningar av deras karaktär, relaterat till deras bakgrund och sätt att vara. Denna typ av konstruktioner och sätt att beskriva föräldrarna relaterar inte direkt till syftet med utredningarna, utan kan istället förstås som ett sätt för socialtjänsten att framhålla varför en hemflytt eventuellt inte vore förenligt med barnets bästa. Vi konstaterar därtill att föräldrars arbetsallians konstrueras som något som kan förändras eller förbättras, medan föräldrars karaktär och förmåga/oförmåga ofta konstrueras som mer statiska förhållanden.

The European Commission unveiled in February 2021 its updated policy regarding international trade. One of the key pillars of this strategy is the inclusion of gender equality within the EU trade policies. This inclusion is in line with the Gender Equality Strategy for 2020-2025. The latter sets that the Union must promote gender equality and women’s empowerment within its external relationship, notably in its free-trade agreements, which are international agreements aiming at reducing trade barriers and facilitating exchanges. This thesis provides an insight into the gender-explicit provisions that exist within European Union’s free trade agreements since 1958. It uses computational science coupled with text analysis to explore the general context in which they were concluded, but as well explores their wordings and their content. It provides then an analysis of the gender responsiveness of these gender-explicit provisions. Finally, this thesis provides recommendations on how to improve EU free trade agreements’ gender responsiveness.

State level bias crime legislation was passed throughout much of the United States over the last three decades. Beyond their prosecutorial or instrumental application, bias or hate crime laws serve an expressive or messaging function. This function is meant to promote societal cohesion through the rejection of hateful ideologies, as well as signal to attacked or marginalized members of communities that the government is directly addressing the effects of bias crime. As the number of reported hate crimes in the United States remains essentially level, it is of importance to assess how well the expressive function is performing. Following a background on the development, debate, and variation of bias or hate crime law, this project focuses on a content analysis of prominent state level media with the expectation that the expressive success of laws can be detected in bias crime coverage. It is found that bias crime related stories were featured with greater regularity in the states of Washington and Minnesota, which have passed extensive bias crime legislation. Bias crime related stories were far less prominent in South Carolina, which has no bias crime laws. The State of Wyoming, another state with no bias crime laws, displayed a surprisingly large amount of coverage, primarily as a result of the high-profile murder of Matthew Shepard in 1998.

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.