The thesis considers an issue of the value of music in a human life. In the theoretical section the author interprets the term music and its roles in human life using available literature. Moreover, she focuses on the influence of a music on human psyche, in context of emotions, thinking, fantasy and motivation. The author also deals with the description of musical development of a personality. The author is also attentive to issues of values and value orientation in a human life. In the empirical section the author works with three groups of respondents; namely, with active musicians (i. e. playing a musical instrument or singing). She included professional musicians (group of students of music) and amateur musicians (group of working people with a musical hobby and a group of university students with a musical hobby). There are 33 respondents in the sample aged from 20 to 30. The comparison of these groups is based on the method of halfstructured interview. Issues of the development of musical activities and influences that mattered in this development, a motivation to musical activities, an influence of musical activity on personal life of the respondents (especially in context of relationships), a value and function of a music in an overall value orientation of respondents are compared. Terms:...

My thesis is focused on research of values and value orientation of high school students. Concurrently is explored the degree of frustration tolerance on the basis of Rosenzweig Picture - Frustration Study. The research has the forme of a questionnaire which has been proposed to the students of the High schools in Prague. The aim of the thesis is determine which values are important for the contemporery young people and to what extent the values have the influence on their behavior in the stressful life situations. The theoretical part is focused on definition of certain terms which are relating to the topic. The exploration of values in the past is describing further in all with the explanation of the principle of Rosenzweig Picture - Frustration Study. In the practical part of the thesis are analyzed the results of this research study in details. The results are statistically illustrated and they are also listed the most frequent and the most interesting answers of the participants.

Title The value's system of primary school pupils Anotation This thesis deals with the value systems of students first elementary school. Briefly describes the concept of value in terms of various scientific disciplines, and describes the process of its formation, discusses the concept of value system. It deals with the influence of environment in shaping the value system of students and subject matter maps the current state on this issue. Practical part of points through a questionnaire survey on the current state of value orientations of children in connection with the experiment carried out using the lessons drama education. Keywords values, value system, moral behavior, ethical education, values formation, drama in the process of influencing the value orientation

Diese kumulative Dissertation besteht aus drei eigenständigen Arbeiten aus dem Bereich der Rechnungslegungsforschung. Die erste Arbeit ist eine Befragungsstudie von 137 internationalen Rechnungslegungsforschern über die Fair-Value-Orientierung von 28 lokalen Rechnungslegungssystemen. Anhand der Umfrageergebnisse war es möglich, einen internationalen Fair-Value Score zu bilden. Dieser zeigt, dass das portugiesische, slowenische und das russische Rechnungslegungssystem am meisten und das österreichische, deutsche und italienische Rechnungslegungssystem am wenigsten Fair-Value orientiert ist. Die zweite Arbeit untersucht die Determinanten der Wahl von Rechnungslegungssystemen mittels eines Prinzipal-Agenten-Models. In dem Model kann ein risikoneutraler Entrepreneur (Prinzipal) mit einem Anreiz zur Konsumglättung zwischen zwei Rechnungslegungssystemen wählen. Das Rechnungslegungssystem wird genutzt, um eine effiziente vertragstheoretische Lösung mit dem Manager herbeizuführen und um Informationen über das Unternehmen für Kapitalmarktteilnehmer bereitzustellen. Die Modellergebnisse zeigen, dass der Entrepreneur eher gewillt ist das Fair-Value-orientierte Rechnungslegungssystem zu wählen, wenn die Bedeutung von Eigenkapitalmärkten steigt, die Opportunitätskosten des Managements steigen, die Produktivität des Managements sinkt und die Qualität des Enforcements von Rechnungslegungsregeln abnimmt. Die empirischen Ergebnisse bestätigen größtenteils die theoretischen Erwartungen. Die dritte Arbeit untersucht, ob die verpflichtende Einführung der IFRS bei gleichzeitiger Anpassung des Enforcements zu einer Verbesserung der Ergebnisqualität geführt hat. Die empirischen Ergebnisse sind uneinheitlich und können daher den vermuteten Effekt nicht bestätigen. / This cumulative PhD-thesis consists of three papers within the field of empirical accounting research. The first paper provides descriptive evidence on the fair value orientation of existing local GAAP systems by surveying the perception of 137 international accounting academics about the fair value orientation of 28 local GAAP systems. The survey results enable us to rank countries’ local GAAP systems by their fair value orientation. The score ranking shows that Portuguese, Slovenian and Russian GAAP are the top three and Austrian, German and Italian GAAP are the bottom three of the fair value orientation. Furthermore, we are able to show that the fair value orientation of IFRS is higher than any of the 28 local GAAP systems. The second paper investigates the determinants of financial accounting regime choice in a principal agent setting. The model considers a risk-neutral entrepreneur who needs financial accounting information for contracting with a managerial agent and for communicating the firm value to a risk-averse secondary capital market. The comparative static results indicate that the preference of the entrepreneur for a fair value accounting regime increases with the relative importance of the secondary capital market and the opportunity costs of the managerial agent, while it decreases with the overall quality of the accounting signal, the effectiveness of the enforcement process and managerial productivity. Empirical evidence, which is based on country-year and country-level and US time series analysis, provides support for most of the theoretical predictions. The third paper investigates whether earnings quality effects are more pronounced post mandatory IFRS adoption in countries that substantially changed their enforcement system of accounting standards in comparison to countries that already had a strict enforcement system in place. The empirical analysis gives inconclusive results for the earnings quality measures.

In my diploma thesis on subject The wiew of man´s and woman´s role in present Czech society I aimed to gender analyse of the value orientation, among others regarding spending free time ? with the view to find out mechanisms and possible reasons of a gender aspect. The aim of my work is to map out and to analyse the researches that have already been done in this field and to find answers to the following questions: what are the differences between man and woman role in the present Czech society? What is the difference between man´s and woman´s value orientation? What can cause these differences? How do the differences come out? The first chapter is dedicated to the definition of the basic concepts, this part introduces the problems of values, theories of value orientation and leasure time spending, it characterises family from the view of living values including leasure time, it explains the gender aspect. The second chapter maps out the researches done in the field of women´s and men´s roles in the family including the leasure time, it also introduces their results. The third chapter interprets the reasons for gender differencies in the view of structural functionalism and feminist sociology, it brings general overwiev of analysis results.

This thesis deals with the topics of value orientation, value of education and reasons for early-quits schools both generally and particularly focused on SOŠ and SOU Písek. The theoretical part defines basic terms such as value, and value orientation of adolescents and determinants which influence the youth´s values. Furthermore, the thesis describes the system of higher secondary education in the Czech Republic and selected EU countries. It introduces the strategy of education policy to year 2020 and depicts the present situation at SOŠ and SOU Písek. The matter of concentration is occurrence of early-quits schools in the Czech Republic in comparison with selected EU countries. Moreover, the thesis presents findings of some Czech as well as international researches. The practical part goes into the empiric research which is focused on values of education and practical reasons of early-quits school at SOŠ and SOU Písek. The research particularly investigates the fact whether these students find education important and what the practical reasons of early-quits are at this school.

Empirical evidence consistently shows that an emphasis on materialistic values negatively correlates with quality of life, both at an individual and societal level. The purpose of this thesis is to contribute to a better understanding of this interrelationship. The thesis is divided into two parts - theoretical and empirical. The theoretical part presents concepts both of quality of life and materialism as well as contemporary approaches to their research and measurement. Special attention is paid to the concept of eudaimonic well-being as a core concept of optimal human functioning, and to the concept of post-materialism as a value orientation that emphasizes self-expression and quality of life. The thesis is based on two propositions referring to the relation between quality of life and materialistic value orientation. On the one hand, materialism facilitates an economic development and market economy of a given society. At a certain level of economic development there is a tendency to shift to post-materialistic values associated with autonomy, self-realization and personal growth. This value shift is not effortless, as the other proposition claims. The consumer-driven culture produced by the modern economy promotes material values. It claims that the route to happiness and well-being is through...

Diploma thesis named: "The college student from the point of view of his or her personal development" is dealing with the personality of a college student, his or her motivation to studies, value orientation and internal and external factors which can have its influence during the studies. One part of my work is dedicated to legislation which concerns college students, the law 111/1998 about colleges and some conceptual documents of MŠMT. In the empiric part of my thesis is presented quantitative research which with help of a questionnaire was investigating motivation, value orientation and subjective point of view of chosen students on their personal development.

The thesis deals with the motivation of teaching and external DDM personnel from the perspective of motivational theories. The theoretical part contains the definition of motivation and concepts related to it. It mainly deals with theories of motivation with an emphasis on Maslow's hierarchy of needs. The practical part deals with the motivation of workers and DDM search needs that motivate workers to work DDM. Motivation in terms of motivating teachers rated the theory of free time and outside workers. DDM Prachatice, DDM Vimperk, DDM Netolice and DDM Volary. Needs have been identified (in terms of Maslow's hierarchy of needs) that motivate employees to work free time teacher in the DDM. Among the major needs motivating to work in DDM include the need for certainty, the need for personal growth, the need for positive relations with DDM. For educators consider essential in responding to their needs fulfillment, ie, self-fulfillment, self-improvement, confidence and respect.

The profession of a rescuer is considered to be as one of the most dangerous, due to extreme physical and psychical stress. It is generally assumed that the quality of the work is, besides other factors, relevant to what the staff feel, whether they feel satisfaction or frustration in their work. The above mentioned satisfaction is rooted in the sense of the work. Different levels of motivation are determined by different approaches. The aim of the thesis is monitoring the character of experience referring to the sense of South Bohemian firebrigade{\crq}s work, to their value systems, to their motivations to work and their abilities to cope with extreme stresses of their work.