This thesis focuses on the area of register and account of long-term material possession according to accounting legislative and American accounting US GAAP. The main goal of this thesis is to analyze current situation of register and account in selected company. The main solution is proposition of internal directive. All suggested solutions emerge from completed analysis.

Oberreiterová, M. The impact implementation of the Directive 2013/34/EU on administrative burden of microenterprises. Diploma thesis. Brno: Mendel University, 2019. Member states were obliged to incorporate the directive into their laws with effect from 1 January 2016 at the latest. The diploma thesis introduces the directive including the development that led to its adoption. The Directive introduced a new categorization of entities, adding a micro category. An important part is also its acceptance in the Czech Republic. The Orbis database is used to select a suitable micro enterprise and quantify the potential impacts. In order to investigate the potential impact on the administrative burden of micro-enterprises in the Czech Republic, accounting alternatives are being examined, namely simple accounting and recording income with the application of flat-rate expenses.

In the field of Natural Language Processing, word-formation is under-resourced comparing to inflectional morphology. Moreover, the existing resources capturing word-formation differ in many aspects. This thesis aims to review existing language resources for word-formation across languages and to unify them to a common data structure and file format. Basic notions of word-formation are followed by a review of existing language resources and their comparison in both quantitative and qualitative aspects. In the core part of the thesis, the harmonisation process is presented. Design decisions on the unification procedure are presented, and the selection of the resources to unify is described. The resources are unified to the rooted tree data structure and stored in a lexeme-based file format, which is already used in DeriNet 2.0. The procedure applies supervised machine learning model and the Maximum Spanning Tree algorithm. While the model scores word-formation relations, the MST algorithm uses the scores for identifying the rooted tree structure in each word-formation family. The resulting collection of harmonised resources covering 20 European languages was published under the title 'Universal Derivations' (UDer).

Thesis "Women between Family and Work and the Welfare State" examines the challenges of balancing work and family roles of men and women, specifically in relation to institutional conditions of the Welfare State in the Czech Republic. The author analyzes and identifies external factors influencing family life and work balance. Furthermore, the author compares situation in the Czech Republic with selected countries of the European Union. The most important theoretical backgrounds of the thesis are the Welfare State theory, the family theory and the gender inequality theory. The main methods applied in the thesis are secondary data analysis and comparative analysis. The MA is divided in eight chapters. Key part of the thesis is analytical part, which consists of four chapters. First of them analyzes the external and internal factors that influence the behavior of men and women, namely the cultural value framework, structural labor market conditions and preferences of men, women and employers. The second one examines the institutional limitations and opportunities created by the Czech Welfare State. The comparative analysis of the situation among the Czech Republic, France and Sweden is carried out in the third chapter. The last chapter analyzes the motives and strategies of men's and women's family...

The diploma thesis deals with flexible forms of work in the Czech Republic. After the short introduction of the history and theoretical frameworks, particular types of alternative work forms used in the Czech labour market are presented. Readers are faced with part-time jobs, flexible work hours, home office and other. Special part is dedicated to occupying of part-time workers who are employed in the mode of Contract of Services, which is specific for Czech labour market and is involved in flexible work forms in this text. The great part of this thesis occupies case study, which was held at headquarters of one Czech company and which provides view of function of flexible forms of work on the side of the employer and employees as well. Data analysis offers mainly information coming from perception of alternative working forms by their users, which means employees, but by provider as well. Emphasis is placed primarily on evaluation of motives which lead into implementing and demanding of flexible work forms and also their advantages and disadvantages. Readers can find in analytic part also profiling of group of employees working in alternative working modes. These profiles are built-up from the view of the character of employees positions and from their individual characteristics as well. It is also...

The diploma thesis deals with the creation of transaction and tax model for an international yachting competition organized in Croatia. As different nations have different regulations and taxes on monetary transactions, this thesis aims to streamline this process. In thesis are defined and classified all taxable transactions made by various entities involved, with respect to the regulations of each state involved, as well as international regulations. After identifying the specifics of each transaction, transaction and tax model adhering to all relevant regulations is created. The thesis also contains a draft of the economic and contractual setting of the competition.

This Thesis is concerned with examining the impact of changes in excise tax on households expenditures. It identifies and analyses the development of individual rates of excise tax and household spendings on selected goods in years 2000 -- 2009. The first chapter describes the various excise duties, the chapter two deals with the excise tax harmonization in European Union, in the third chapter defines the collection of data for analysis. The first, second and third part are prepared on the basis of the special literature (nonfiction), fourth (practical) part is processed and evaluated on the basis of the data obtained from the Czech Statistical Office and own calculations.

Diploma Thesis Abstract This diploma thesis is focused on value added tax (VAT) from the perspective of Czech and European law. VAT was introduced in the 50s of last century and became the general indirect tax in the European Union (EU). This thesis is introductory analysis of VAT law that is regulated in the Czech Republic by Act No. 235/2004 Coll., on Value Added Tax, as amended and in the EU by the Council Directive 2006/112/EC of 28 November 2006 on the Common system of Value Added Tax and basic comparison with regulation in the Slovak Republic by Act No. 222/2004 Coll. of Acts, on Value Added Tax, as amended. At the end it results in possible trend towards internal market and the need for effective action to combat the tax fraud and tax evasion in the future. The first chapter describes characteristics of VAT in the frame of tax law in the Czech Republic's law system. The second chapter presents short history of VAT as the general indirect tax in the Czech Republic since 1993 and analyses the Act No. 235/2004 Coll., on Value Added Tax and its institutes and provisions with relation to judgements made by courts. It continues with impact on tax maintainance by institutions as the General Financial Directorate and on criminal law. The main chapter goes through one of the EU rules that has huge impact on...

Procedural aspects of mediation in EC law Eva Rivera, 2011 1 Abstract The objective of this dissertation is the determination of the significance of procedural aspects of mediation and the answer to the question to what extent it has been considered within European Union law. The research is based on the assumption that the acknowledgment of a procedural relevance of mediation is crucial for its overall effectiveness. Mediation is besides its feature as a communication technique becoming ever more important as a dispute resolution procedure for civil and commercial conflicts in Europe. In this context the role of mediation within and in relation to other procedures for the resolution of disputes has to be considered. While on one hand the terminology and the differences between mediation and other forms of Alternative Dispute Resolution (ADR) as well as certain judicial attempts of settling disputes may not always be easily determined, on the other hand, it can be stated that the ADR form of mediation is beyond its early stages and clearly shows its own procedural relevance. The comparison of European national jurisdictions in the field of mediation leads to a core definition of mediation as a voluntary process where a third person without the authority to pass a binding decision over the dispute between...

This thesis addresses the problematic of part-time jobs in condition of Czech Republic. Goal of this thesis was to analyze part-time jobs as the flexibility tool of labor market on one side and as a tool for reconciliation between family life and work life on the other side. In this thesis are described individual possibilities of part-time jobs utilization in the terms of labor law of Czech Republic. Three companies, which are working in different branches, are compared based on questionnaire survey. Results of questionnaire survey found out, that the divergence and a nature of a working position differs the analyzed companies in possibilities of applying part-time jobs on individual working positions. Theoretical manual was made for utilization part-time jobs to reconciliation and harmonization between work life and family life in Czech Republic.