This diploma thesis concerns with the transition from tax records to accounting for entrepreneurs, individual Stanislav Kabeláč. The work is divided into theoretical research part and a practical section in which theoretical knowledge is applied and compared with the selected business entity. The first section explains what a tax and accounting records mean, on what legal standard is based, what are the obligations of entrepreneurs in the processing of documents and also differences between those two methods of managing business. There are explained all steps of transition from tax records to accounting, both from tax and accounting perspective. The practical part is dedicated to the proper transfer of theoretical methods transition from tax accounting records to bookkeeping for the entrepreneur. It focuses on closure of tax records, opening the books of accounts, creating a conversion bridge and quantifying the tax impact associated with the transition to accounting. At the end of the practical part all single solutions are introduced, interpreted their benefits and drawbacks and from this analysis there are recommendations given.

This diploma thesis deals with the labour market and linked issues, such as unemployment, active employment policy, and the impact of employment policy from several points of view. The thesis aims to suggest solutions, which could lead to an increase of employment in the Czech Republic. The practical part describes the progression of employment in the Czech Republic and analyzes labour perspectives according to education level, social status, and biological attributes of the population. Furthermore, the paper explores the employment development prognosis in the Czech Republic until 2020. Outcomes, recommendations, and comparison with the main thesis objectives form the last part of this diploma thesis.

The thesis deals with atopic eczema in children and its health and social impact. The work is divided into a theoretical and a practical part. The theoretical part is focused on explaining the basic concepts in dermatology, presenting the anatomy and physiology of skin and its specific qualities in childhood, defining the atopic eczema and outlining its etiopathogenesis, clinical presentation, treatment and nursing care as well as health and social impacts of eczema. The practical part of the thesis set up three goals. The first objective was to determine the impact of the disease on children and their families. The second objective of the research was to determine the role of a nurse in the treatment of children with atopic eczema. The third objective was to create an educational brochure for parents of children with atopic eczema. To achieve these objectives, a qualitative research based on two semistructured interviews was carried out. The first of the two interviews was conducted with mothers of sick children. The research group consisted of ten mothers, five from Prague and five from České Budějovice. The second interview was performed with nurses in GP surgeries for children and adolescents and in surgeries of dermatologists and allergists. The second research group consisted of eight nurses, four of which worked in GP surgeries for children and adolescents, two with dermatologists and two with allergists. Nurses, as well as mothers, came from Prague and České Budějovice. Attention was paid to problems that mothers and children find the most annoying. Small children under four years of age are most bothered by the itching and pain; part of these children also dislike daily skin care. Children from five years up are upset about insufficient contact with their peers and limitations in performing their activities of interest. They have to make sure they do not swear while enjoying their hobbies and their skin must not come into contact with irritants. Their mothers suffer from the unpredictability of the disease and from not knowing whether the eczema will ever disappear. They also fear that the eczema might get worse. The medical complications related to atopic eczema include Staphylococcus aureus, Candida albicans, warts, Molluscum contagiosum and herpes in eczema-affected areas. Other complications include itching, pain, sleep disorders in the mother and child, subsequent fatigue, impaired performance at school and/or work. Generally, children and mothers have positive relationships with others, yet sometimes the have to face curious looks. Mothers tend to spend less time with their partners than they would desire. As for nurses, it was found out that the primary role in patients? education is played by doctors, whereas nurses, in addition to performing their administrative duties, provide additional information and educational materials and respond to parents? practical questions. The research results may serve mainly to parents and their children with atopic eczema as a source of information about the problems they might encounter, helping them to address such problems. The output of the thesis will be an educational brochure for parents of children with atopic eczema.

Many countries in the world experience demographic transition - significant decrease of fertility rates and increase share of the old population. The pace and characteristics of demographic shifts however are individual for each country. At the same time these countries face low inflation rates or even deflation. In this thesis I demonstrate how demographic changes are correlated with low inflation rates. I estimated two different models - VAR and FEM for panel data using two samples of developing countries. The primary argument of using two separate groups for estimating the same problem is robustness check, whether all three imposed hypotheses will hold in any sample of the population. These hypotheses are - first, deflation is positively correlated with increased share of the old population, second, low inflation in developing economies has structural pattern due to demographic changes and third, deflation can be forecastable if it is driven by demographic trends. Despite the heterogeneity of the results from PVAR and FEM, a negative impact of aging population on inflation has been proved. Also estimation results support our two hypotheses that low inflation if it is partially driven by aging structure changes, has structural rather than cyclical characteristics and is predictable. Contribution...

The aim of the thesis is to evaluate the economic impact of the Olympic Park Lipno. First of all, it describes the so-called mega sport events and their impacts, especially the economic ones. Furthermore, the ex-ante and ex-post studies and crowding out effect are characterised in the research. In addition, two analyzes which are described in detail in the thesis were prepared by KPMG. The research method is a questionnaire survey with all information gained at the Olympic Park Lipno. The questionnaires and the collection of secondary data allowed us to proceed to comparison of the researched studies and, in particular, to the calculation of the economic impact.

The economic situation of the company Prague International Marathon, s.r.o. is the main objective of this Diploma Thesis. To be more accurate, it particularly is the application of methods and tools of financial analysis together with analysis of revenue and costs of the company. When implementing previous methods and tools of economic analysis, we will be able to assess the economic health of the company. This analysis is primarily focused on horizontal and vertical analysis of assets and liabilities. It also focuses on ratio indicators. Following section of the Thesis deals with economic analysis of earnings and costs. The final task is to analyze the economical impact of organizing running actions in the Czech Republic. This economical impact will be compared with similar actions taking place in Germany, especially in Berlin.

This diploma thesis The Role of Sound in Audiovision focuses on the topic of perception of viewers of the audio component in audiovisual outputs. The aim of the work is to find out to what extent viewers perceive all sound components of these works and whether they consider sound important. The theoretical part of the work provides insight into the psychology of sound in terms of affecting the perception of viewers, the types of sounds used in the media and their use. The research part presents the obtained data and their evaluation to find answers to questions focused on sound perception.

To perform comparision of possible SW tools for evaluation of accidental consequences of major industrial chemical accidents with a focus on flamable, explosive and toxic chemical substances. To perform evaluation of different model cases with named subtences. To suggest a structure of SW tool for this purpose

Dust is an almost ubiquitous component of the cosmic plasma (e.g., planetary and cometary magnetospheres, the heliosphere, the interstellar medium, supernova shells). However, it can be also frequently encountered in industrial applications as a principal agent in material treatments, or as an undesirable ingredient in a production of microelectronic components, or in fusion devices. Since dust particles are one of the main elements of interest in the solar system (e.g., Earth, Jovian and Saturnian systems) and in the interstellar medium, there is a number of missions (e.g., ROSETTA, Cassini) that provided investigations of the properties and global dynamics of charged dust grains. In these environments, the relevant charging processes are interactions with electrons and ions of the solar wind and photoemission by solar UV radiation that often dominates. However, in-site investigations of such processes are difficult because several processes act in accord. The present thesis studies charging processes in laboratory settings where these processes can be investigated separately. In the first series of experiments focused on applications in the lunar or planetary surroundings, a single (charged) dust grain is stored in an electrodynamic trap and expose to electron and/or ion beams with variable energies and...

This master thesis deals with analysis of entrepreneurship sectors, which are obliged to implement electronic records of sales. This project was established in order to bring balance to the given market place and to increase the effectiveness of governmental tax control. Part of this thesis is focused on describing the prob-lems of grey section of Czech Republics economy and basic description of the project. My own research covers analysis of the current situation of general information about tax collection in the Czech Republic, identification of the economy sectors influenced by the project and evaluation of the influence of the electronic records of sales on small and medium enterprises in the Czech Repub-lic. Last but not least brief/detailed comparison of the Czech and Croatian electronic sales register systems and final evaluation reflection of the system implementation from macroeconomic point of view.