This diploma thesis focuses on the problematics of transposition of the European regulation no. 2013/34/EU into national accounting standards of micro-enterprises in the Czech and Slovak Republic. It consists of several chapters. The first few chapters of the thesis are dedicated to the accounting harmonisation as one of the main reasons for the formation of European regulations and directives for individual member states of European Union. Other chapters focus on the structure and the content of the regulation no. 2013/34/EU. The key part focuses mainly on the simplification caused by the application of this regulation into micro-enterprises. Consequently, the degree of implementation of the regulation in both member countries and the impact of individual simplifications on the national accounting regulations are analysed. In conclusion, the consequences of the regulation itself and the potential pros and cons connected to its implementation are summarized as well as suggestions and actions which would increase the effectivity and improve the business environment for micro-enterprises in the Slovak and Czech Republic.

Goal of this master thesis is to study harmonization based on knowledge of given melody and to design a system which will meaningfully automate this activity. In the work there is covered basics of music theory needed for this topic and previous other approaches to this problematic. There is also covered machine learning, neural networks and recurrent neural networks. In the end, there is outlined design of the system, how to make it work and how to use it. Three experiments were executed with the system. Harmonization of the melodies were unpleasant though. A possible cause might be relatively small used neural network of the system.

This Thesis is focused on the arranging of the melody, which is accompanied by jazz chords. It deals with creating a more harmonious voices using Block Voicing method. Distribution to target notes and passing notes is made using techniques of constraint programming (CSP). Passing notes are reharmonized by dominant seventh chord or by parallel chord. Using CSP a bass part is also created. To solve CSP is used Gecode library. The harmonious voices are arranged by Four Part Close Voicing. The application result is a tool for the music arranger.

This thesis focuses on harmonisation of work and family life of female university graduates at beginning of their careers and at the time when they were taking care of babies up to five years of age. I have chosen this topic not only because it is rather an actual topic but also because I'm personally attached to it. My feminist research analysis is based on the theory of power and knowledge as is it described by Foucault and Butler. I was interested in original families of my communication partners where they grew up and where they adopted their social habits and behaviour. In the light of this social process, I have analysed what powers they had to face in their original families in terms of usage of gender stereotypes based on patriarchal layout of our society and preferential existence of one gender over the other. I have also focused on current families of my communication partners and on power relationships on the basis of which the process of harmonisation of professional and family life of my communication partners takes place, both in their private and public space. I have also analysed how social habits and behaviour gained during their childhood are implemented. It was very important for the interviews and for my feminist research to approach my communication partners as subjects, and...

Goal of this master thesis is to study harmonization based on knowledge of given melody and to design a system which will meaningfully automate this activity. In the work there is covered basics of music theory needed for this topic and previous other approaches to this problematic. There is also covered machine learning, neural networks and recurrent neural networks. In the end, there is outlined design of the system, how to make it work and how to use it. Four experiments were executed with the system. Harmonization of the short melodies were unpleasant. Harmonization of longer melodies were overall more successful though. A possible cause might be relatively small used neural network of the system.

This thesis is trying to find out what variables could affect the situation of single mothers on the labor market in the Czech Republic. First, there are identified nine variables that can affect their position on the labor market. Analysis of these variables leads to its subsequent division into two groups - individual and objective. In the context of individual variables, the focus is on a financial and material situation, support of wider family, job aspirations and a need for harmonization of work and personal life of single mothers. As objective variables is dealt with the social and family policy, possibilities of preschool and school facilities, access of an employer in terms of using a family-friendly approach and a risk of discrimination, a risk of unemployment. The subsequent empirical survey with the qualitative design utilizes personal experiences of single mothers from their activity on the labor market in the context of selected variables. Evaluation of the survey confirms six out of nine effects such as influencing variables. The thesis concludes evaluating of all the facts while there is a further demonstration of possible extension of this investigated issue. Key words: single mother, family, working life, personal life, harmonization, labor market

The thesis deals with the modern phenomenon of the sandwich generation focusing on managers. First part focuses on knowledge related to demographic pressures. It also defines the role of children and senior carers in the context of social policy in the Czech Republic. Based on the initial findings of role conflict of carers and staff my research was realized and it deals with the identification of impacts of experienced situation on the individual, who simultaneously finds himself in the role of a manager and children or senior carer, in his personal and professional life. The participants of the qualitative research underwent semi- structured interviews in which thematic areas related to the causes and circumstances of their role as caregivers and chief executive were included. Data analysis showed the impacts of factors influencing harmonization on personal and professional lifes of executives in the sandwich generation. Key words: sandwich generation, carer, harmonization, senior, child, manager, personal life, work

The thesis deals with the possibilities of optimization in the field of the value added tax in small municipalities. First of all, the main aspects of the value added tax in relation to municipalities are analyzed, both from the perspective of the Czech legislation and the legislation and jurisprudence of the European Union. Then the VAT treatment of public authorities in other Member States and possible future development of this area in the European Union are described. In the third chapter, various possibilities how small municipalities in the Czech Republic may optimize the costs on value added tax are outlined, whilst all the possibilities are explained in concrete practical examples. The last chapter contains a summary of which particular possibilities of optimization are suitable for different kinds of municipalities and the basic rules of application of VAT in municipalities are presented in a simplified schematic form.

Goals of this thesis are following: Explanation of audit framework in the Czech republic and practical example of verification od financial statements. The thesis explains basic definition and historical development of audit profession. The thesis explains international harmonisation of audit, mainly focused on International standards on auditing and Direction 2006/43/ES. It is also devoted to legal and professional framework mainly focused on law number 93/2009, Chamber of auditors of the Czech republic and Ethical codex. Finally, the thesis shows practicle example of verification of financial statements. The fourth phase of the audit process is demonstrated on the ABC, a.s.

It turns out that for most users of spatial data presents a harmonization of data (as an elimination of heterogeneity) as the greatest problem - a transformation their own data sets to the data specifications produced by the INSPIRE Directive so as not to limit current processes processing, management, sharing and presentation of data. Therefore, they need the widest possible description of spatial data, because it will only eliminate the problems of heterogeneity. The author of this Ph.D. thesis dealt with the opportunities which ontologies bring to the process of data modelling. The aim was to describe using ontologies the selected part (classification systems) of data models of spatial data themes "Land Cover" and "Land Use" which are defined in Annexes II and III of the INSPIRE directive. Developed ontologies serve as a source of information on classification systems. Their evaluation (so-called reasoning) will provide new information (relationships between taxonomy elements) that play an important role in the transformation process of classification systems as part of the harmonization of spatial data. Creating of ontologies consisted of three main steps - selection of appropriate methodology, development of a basic ontology structure and iterative process of populating and specification of...