The thesis describes elaboration of consolidation of company financial statement and valorisation of its economical status before extending the consolidation group and afterwards. First part of the thesis consists of theoretical basis used for consolidation of financial statement, which are later used in the practical part of the thesis, where new consolidated financial statrments related to extension of consolidation group are being made. Conclusion of the thesis includes comparison of consolidated financial statements.

The master's thesis focuses on the expansion of the consolidated group and the impact on economic situation consolidated group due the expansion. Theoretical part of the thesis focuses on consolidated financial statements, company valuation and assessment of the economic situation. In the second part is determined company value and then the company is included to consolidation group by using method of consolidation. After that is assessed the economic impact of the extension group.

The master‘s thesis is focused on the accounting for fixed assets of municipality. It defines the basic concepts necessary for understanding of this problem. In the first part, the methodology for recording fixed assets accounting and other financial operations associated with this property is presented. Attention is given to current methods of accounting for property that uses the entity. The thesis then identifies current state of accounting. It hopes to improve the quality adjustment and to update some internal guidelines.

The master´s thesis is about preparation of consolidated financial statements. In the thesis there are rules and steps which have to be used for preparation of consolidated financial statements. The preparation of consolidated financial statements is made according to these rules and steps.

This master thesis deals with the problem of synergistic effects. There is the basic characteristic of transformations of companies and of consolidated financial statements in opening chapters. After that attention is paid to the suitable indicators to monitor the synergistic effects. In following chapters, the thesis is focused on the evaluation of the synergistic effects in the selected companies.

The diploma thesis focuses on the assessment of synergistic effect in a consolidated entity. The thesis is necessary to select appropriate indicators for the analysiss of the achievement of synergy. It is evaluated whether the consolidated group achieved a synergistic effect of the acquisition based on the evaluation indicators and other available informations.

The master's thesis deals with the issue of the consolidation of financial statements. The first part of thesis, there are explained important terms and methods, which are linked to consolidation. The theoretical information is used for work out a practical part, which includes making new consolidated financial statements in consortium HOLOUBEK. The new statements are related to change in consolidation group.

This thesis deals with analysis of the Framework Educational Program for Elementary Education (FEP EE) and finding means to meet the objectives of FEP EE in art education which leads to a concept of seventh grade curriculum. Thesis also reflects the author's personal approach to the formulation of the contents of the curriculum. The theoretical part focuses on examining the FEP EE and finding means to meet objectives in the form of curriculum concept for the seventh grade. The findings of the theoretical part is complemented by comparison of curricular documents for art subjects of Czech Republic and Great Britain. The empirical part describes the procedures for defining the curriculum concept. It includes transmission analysis of the FEP EE objectives to the content of the curriculum, which is based primarily on teaching practice. Analysis is followed by personal perception of the FEP EE requirements in the form of teaching aimed at the creating process and by description of the analyzing process of author`s teaching in connection with the FEP EE concept exploration at selected elementary schools. The didactic part concludes the research process with application of findings in implementation and evaluation of two thematic wholes in art education The output of exploring practical experience and...

Univerzita Karlova v Praze Pedagogická fakulta Mystifikace ve výtvarné výchově/Skutečnost a fikce Anna Daňhelková Katedra výtvarné výchovy Pedf UK Vedoucí diplomové práce: doc. ak. mal. Ivan Špirk Studijní program: Učitelství pro základní školy, I. ST 2019 ABSTRACT: The diploma thesis is focused on mystification in literary and visual arts, and on the use of this topic in art education at primary school. At the same time, the thesis deals with the concept of art and also with interdisciplinary relations. The aim of the thesis is to create an art work composed of fictitious artefacts that make a record of a foreign trip. Furthermore, the work of art is linked to the lessons of art education. To achieve this goal, it is necessary to introduce a theory that examines the subject of mystification and the diary. Furthermore, it is necessary to create artefacts and test the art lessons in practice. The contribution of the thesis is the creation of artistic work, which can be used within the motivational part of individual art lessons and thus to link the areas of education. The thesis is divided into three parts. First, the theoretical part which explains the concept of mystification and introduces authors related to this topic. It also deals with the conceptual art and its influences on the further development of...

1 Resume The thesis is divided into two large units, on a theoretical and practical part. Follow the practical part of the work is to be divided on an assessment of selected aspects that are covered by municipal and provincial governments at the European level and in this context, then followed by a separate section on comparative evaluation of the scope of local government in selected European countries. I will focus first on the theoretical part. The issue of regions and municipalities evaluate first in the context of Czech legislation and then subsequently focus on each selected legislation relating to European legislation related to issues of regions and municipalities. Choice of thesis topic was selected based on an appropriate combination of administrative law issues and focus on the broader context of legislation within the EU, which focuses mainly practical part. With regard to the comparison of the Czech legislation and issues of European legislation, so we can get a rich variety of assumptions and considerations, which could be formulated in the context of the considerations de lege fedenda at the level of regions and municipalities. The main concept of the theoretical part is the local authority. Can we talk about the fact that public administration is carried out at its lowest possible level,...