The objective of this thesis is to compare measurement of assets and liabilities in the financial statements of insurance companies according to Czech legislation and International Financial Reporting Standards. The theoretical element contains an overview of measurement bases for assets and liabilities according to Czech accounting regulation, IAS/IFRS and Solvency II and analysis of impacts of amendments to Czech Accounting Act and Act on insurance relating to this issue. The theoretical findings are then applied to financial statements of a particular insurance company and the impacts of different measurement methods on significant items of financial statements are identified.

This master´s thesis deals with the topic of historic garden reconstruction, model object is the castle garden in Vrchotovy Janovice. Theoretical part is focused on a brief literature overview of the issue, historic preservation and its evolution, main documents and principles. Second part is focused on the particular model object. It contains consistent wide relations, functional, operational and compostition analysis and greenery inventory. But most importantly, it deals with the historical development of the site, connected to stirred destiny of its last aristocratic owner, baroness Sidonie Nadherna. She devoted her life to this place and created an authentic unforgettable nature of the garden. Sidonie became the source of inspiration for many artists of the time. Thanks to her many personalities as Rainer Maria Rilke, Karel Kraus or Max Svabinsky are linked to Vrchotovy Janovice. The intention is to restore the garden to the 20th and 30th years, while developing the potential of the place and increasing its attractiveness for visitors in modern forms. Based on the synthesis of the data obtained from surveys, a study-level proposal is created. The proposal is proved by overall and detailed ground plans, section-cut plans, perspectives and bird views. It creates contemporary space, but respects the historical elements and is sensitively brought into the present state.

How to, in a democratic society, design such a leading institution - a head of the city - city hall?

The presented diploma thesis concerns with a study of historic and contemporary human influence on the region of Valašská Polanka. The changes in landscape are evaluated by comparing historic maps and sources with its actual condition. Segments of land in the landscape park (Javorníky) as well as outside of it (Vizovické Hills) were selected for further examination and were charted from the perspective of their biotopes. The charted areas include parts of agrarian domains, in this case extensively utilized pastures. The segments mapped on these sites were divided into various categories according to the landscape features (wetland, forest borderland, dispersed greenery). A collection of precaution steps for these features was created, based on the newly gained information. The paper also includes possibilities of application of subsidy programs in agriculture.

This thesis discusses the historical curriculum in primary school and looking for ways to teach it effectively. Its aim is to analyze the educational goals of the historical curriculum of primary school. The introduction deals with the question of why history should be part of education in the first grade of primary school. Furthermore, it compares the historical conception of education at primary school in our conditions with the concept of the state, whose aims and methods of historical thinking are inspiring for us. Based on the findings and recommendations of domestic and foreign researches are in the empirical part of the thesis didactic designed tutorials selected topic historical subject matter with regard to diagnosis and development of historical thinking. Proposed lessons were implemented in the second year of primary school. At the end of each lesson is to evaluate the effectiveness of proposed schemes through analysis worksheets and comparing the results of the input and output mind maps and chalk talk. The entire set of lessons is evaluated through analysis of the final evaluation sheets pupils.

This work describes the use of oral history in history classes in elementary schools. It is a combination of history didactics and methodology of oral history. This work should be the instruction for including oral history into the lessons. Its aim is to prove that this method can be used even with children under the age of sixteen years and it is beneficial for them. Work was based on delimitation of oral-historical sources which are primary and secondary. Segmentation is based on the availability of sources to the students, if they can meet witness in person or they are familiar with his memories indirectly. The parts of the work are also two specific suggestions for the projects which use oral history.

This thesis deals with proverbs reflecting historical events and facts, which were reflected in folk literature. It tries to debunk a historical background idioms that have helped to shape the nation's memory. It focus on proverbs in Czech and Hungarian languages, which are closely connected with the history as being Central European nations. Historical background is mounted directly on the national territory (including historical area) or in the other state. The first part brings the reader a general overview of phraseology. Trying to explain the theme of phraseology. The second part focuses specifically on individual idioms. Each phrase is accompanied by a brief explanation to the reader to verify that it understands correctly and completely understands it. In the case of Hungarian idioms are translated into Czech. Follows the approach of historical events with regard to their relevance and impact on other events in the country. The conclusion summarizes the findings of historical events in an effort to highlight their importance and their motivation for stabilization in the form of phrases. Key words Phraseology, czech idioms, hungarian idioms, history, historical events

This work deals with suggested possibilities of cooperation between regional institutions and Elementary School Miloše Šolleho Kouřim, Kolín District in utilization of educational potential of local cultural heritage. Theoretical part firstly goes in an overview of regional literature about Kouřim and used pedagogical literature. Then follows brief history of settlement in Kouřim from origins through its prime as royal town up to its decline with emphasis on its dominants, which decorate the town until now. First part of the work is closed by chapter Pedagogical outlets, which presents five major topics for creation of historical walks. Practical part of the master's thesis presents three concrete walks, which took place in the autumn of 2010 in cooperation with Elementary School Miloše Šolleho Kouřim, Kolín District and Regional museum of Kolín, respectively with regional office in Kouřim. Corresponding chapters concern preparation, realization and valuation of assessed walks and their potential for further utilization not only for Elementary School Miloše Šolleho Kouřim, Kolín District, but also by other elementary schools from nearby and faraway as well. .

This dissertation addresses the issues of collective memory in relationship with mass media. The key concepts from both fields are included. The emphasis is put on distinction between collective memory concept and other key concepts like history or historical consciousness. Subsequently the theories presenting correlation between the media and the collective memory are introduced; a lesser empirical part is also included. The main goal of this dissertation is to connect two seemingly separated issues into one compact concept, to demonstrate possible way how media forms collective memory and to support these conclusions by results from the empirical research. Keywords Collective memory, historical consciousness, media impact

The thesis deals with the pension system evolution in France. Its main objective is to provide the detailed description concerning the development of the French social security system especially focused on the social security for elderly people. The contemporary pension system is the result of the long evolution lasting for centuries. Despite the fact that it is also based on obligatory participation, a lot of differences can be found by comparison to the other European countries. The system in France consists of several independent systems that are governed by different rules. This plurality finds its principal origin in the Napoleonic era when the first pension schemes for some specific professions have been settled. The variability of pension benefits for different groups of insured persons was the main cause why the concept of one uniform scheme for social insurance has failed after WW2. The first decades after establishing the universal (but not uniform) social security system were characterized by the economic growth and by the exceptionally favourable demographic situation. The difficulties appeared in 70s when the slowdown of the economic growth had a negative impact on labour market. Governments seemed to be preparing the deep system reform to solve the social system revenue decline...