The master thesis is focused on issue of financing fixed assets. The theoretical part contains characteristics and the segmentation of fixed assets. Core of thesis is created with clarifying the nature of means of financing long-term assets, its valuation and detrition. In the analytical part, there is introduced and described selected commercial establishment and its financial situation. Analytical part also compares the offers of loans and financial leasing currently offered by financial institutions. In the conclusion, there is evaluated the most appropriate form of financing, which could company chose use to purchase long-terms assets.

The Diploma Thesis "Ethical aspects of work as a long-term human commitment" deals with the question under what condition the work assigned as the external obligation can be understood as the personal responsibility. The Thesis deals with the dilemma between commitment and responsibility, the purpose of work as a commitment from the Christian and philosophical point of view. It describes and analyzes the variety of meaning and forms by which a person's work can be personaly commited, further defines the criteria for such binding, including Christian and philosophical bases. The Thesis connects the general socio- ethical argumentation with the reflection of the author's practical experience from the metallurgical industry in the Ostrava region. On concrete examples, it shows the current ethical issues associated with understanding the assigned work as a personally responsible commitment and proposes solutions to them in accordance with Christian principles. Keywords ethics, work, long-term commitment, responsibility, business ethics, Christian ethics

The thesis, entitled Employing foreigners focuses on the issue of employing foreigners in the Czech Republic, mainly the foreigners from non-EU countries. The primary goal of the thesis is to analyze the institute of the employee card which was introduced to the Czech law in 2014 changing radically the system o employing foreigners in the Czech Republic. The thesis also includes analysis of implementation aspects of the employee card in practice building on the experience of the author with the institute. This thesis is divided into four parts. The first one examines and explains the most important terms regarding employing foreigners. The terms foreigner, employment, employee card, long-term residence and others are explained in this part. The first part also includes explanation of two different regimes under which the foreigner may reside in the Czech Republic. The second part analyzes summarizes the current Czech legal situation regarding employment of foreigners. It examines individual types of residence concentrating on the long- term residence which is the most important form of residence regarding the employee card. The employee card is analyzed in the third part of the thesis including examination of the blue card (similar institute). The third part also concentrates on how the reform of...

Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third chapter defines the tangible assets according to Czech legislation. Part of my paper consists of a questionnaire focused on depreciation intangible and tangible assets in Czech Republic and using taxes depreciation in the accounting.

Thesis 'Analysis of non-current tangible assets in selected entities ' deals with the non-current tangible assets from the point of view of the Czech legislation and IFRS. The theoretical part of the thesis characterises non-current tangible assets in terms of IFRS, which together with examples concern with the issues of definition and evaluation. The Czech legislation is compared with IFRS and the main differences are marked out that prevent a unified view of non-current tangible assets adjusted according to IFRS and the Czech accounting standards. The practical aspect is reflected in an empirical research that analyses non-current tangible assets in entities operating in the area of power and food industries.

Master thesis deals with the management of tangible fixed assets in the company Ecolab Hygiene s.r.o. which is engaged in purchase and sale of cleaning, desinfectant and sanitazing detergents, rental and repairs of cleaning machines and equipement. Introductory part is focused on theoretical bases. Second part of the thesis is focused on analysis of tanglibe fixed assets in the company and property maintenance. Based on analysis established knowledge there are subsequently weaknesses identified. In the final part solutions are proposed including their economic aspect whose implementation should have possitive impact on the current status improvement.

This thesis was focused on culture and climate of selected public universities in the Czech Republic in the form stated in strategic materials. The goal was to analyse and compare key aspects of strategic materials of selected universities that influence their culture and climate. Selected strategic materials included vision, mission, values, long-term intent of the university and educational faculty, annual activity report and code of ethics. The sample consisted of eight universities whose part was an educational faculty. The method of quantitative content analysis was selected for the analysis of the documents. There were six priority areas identified through the analysis of the documents of the Ministry of Education and key words related to these priority areas. The analysis of university documents showed that organizational culture and climate are not much explicitly covered in their strategic documents, the most frequently emerging feature of organizational culture were values, therefore mainly aspects determining culture and climate were tracked. The main focus of university strategic documents were the following three areas: quality, international aspect and research. Although universities shared a common ground stated by the Ministry of Education there was considerable diversity among...

dtto Disertační práce: Adaptace českých a německých manažerů při dlouhodobých pracovních pobytech v zahraničí PhDr. Šárka Alföldy-Zscheile FF UK, Katedra psychologie, Praha 2014 Abstract The objective of this thesis is an in-depth examination of the topic of professional and social adaptation of Czech and German executives during long-term secondments abroad. The target group is the employees seconded abroad by international companies, away from their home cultures - the Czech Republic and Germany. Load and support factors that affect the seconded executives and influence the process of their adaptation will be reviewed and analysed in detail. The theoretical part summarises the insights of both Czech and international authors on the topics of adapting to different national cultures, burnout syndrome, enthusiasm toward the job, management of culturally mixed teams, and the cultural specifics of the Czech and German cultures that the paper builds on. The empirical part presents the qualitative and the subsequent quantitative research. The qualitative research will use the in-depth structured interview with open-ended questions, combined with narrative elements as the tool for determining the load and supportive factors in the course of adaptation. The extensive statements of a total of 18 executives will be...

The main objective of this thesis was to assess the property structure in the selected company, focusing on amenities, the level and effectiveness of the tangible assets as a basis for evaluating investment activity and its impact on the overall management of the company.

This master thesis is concerned with the analysis of methods of fixed assets acquisition, with a focus on leasing. Its aim is to evaluate the acquisition of fixed assets through leasing in comparison with alternative forms in the limited liability company Servistrade s.r.o. in terms of the financial resource provider. The theoretical part describes fixed assets, their classification, leasing, alternative forms of property acquisition and comparison thereof. The practical part begins with the characteristics of Servistrade s. r. o. The analysis is made upon the actual data submitted by the company. For the fixed assets acquisition, the company may provide leasing, instalment sale or bank loan. Evaluation of the best variant of assets acquisition (from the Servistrade provider?s viewpoint) was done in terms of cash flow, income tax and VAT. The evaluation was also conducted from the perspective of the tenant MMC Pardubice s. r. o.