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.

Today, a translation job does not only mean transferring content from one language to another by utilizing one's own knowledge of two languages and subject matter expertise. Today, translation often means working with suggestions from various resources, including machine translation. The popularity of machine translation post-editing (MTPE) as a form of translation is growing. That is why this sklil should be acquired by translation students prior to entering the market. In order to work with machine translation efficiently, not only knowledge of the basic principles of how machine translation engines and translation technology work is needed, but also being able to assess the relevance of each linguistic edit with regards to the assigned instructions and purpose of the translated text. The aim of this master's thesis is to analyze linguistic edits carried out during an MTPE job from English to Czech. Identified edits are then classified, resulting in a list of linguistic edit categories in English-to-Czech MTPE. KEY WORDS MTPE, PEMT, post-editing, machine translation, classification, edits

Thesis Purposeful Categorization of Land as an Interference with the Right to Property presents an analysis of the institute of purposeful categorization of land and its specifics on a background of a theoretical thought about the right to property, the right to favorable environment and the collision of two constitutionally guaranteed rights. The purpose of this thesis is to assess current legislation of purposeful categorization of land, including the instruments that are used in relation to it, and to, based on the assessment, identify problematic issues of the legislation and asses the limitation of right to property that the individual instruments related to the institute create. Powered by TCPDF (www.tcpdf.org)

The Criminal Act, No. 140/1961 Sb., was amended many times during its effectiveness. The amendments reacted mostly to the actual needs given by changes of crime development. During the 1990s it became obvious that these changes could not be sustainable for the future. Recodification of criminal law was prepared, and finally approved by the Parliament of the Czech Republic. The new Criminal Act came into force on 1st January 2010. The purpose of my thesis is to analyse the concept and classification of offences in the new Criminal Act. The thesis consists of eight chapters, each of them dealing with different aspects of the concept and classification of offences. Chapter One is an introduction briefly explaining the need for the new Criminal Act. The introduction also includes a short outline of the thesis. Chapter Two defines basic terminology used in the thesis (the definition of an offence, the concept of an offence and the classification of offences). Chapter Three examines the historical development of the concept of an offence and categories of offences. This chapter focuses on the Austrian Criminal Act 1787, the Austrian Criminal Act 1803, the Austrian Criminal Act 1852, draft bills of the Criminal Acts 1926 and 1937, the Criminal Act 1950 and the Criminal Act No.140/1961 Sb. Chapter Four...

Teoreticko-metodologická část: Zajištění potřebných legislativních předpisů; Aplikační část: Charakteristika lázeňské společnosti, povinnosti zaměstnavatelů, práva a povinnosti zaměstnanců, analýza úrazovosti, podmínky na pracovní prostředí, podmínky pro používání vyhrazených technických zařízení, zajištění BOZP v jednotlivých provozech společnosti, školení zaměstnanců v otázkách BOZP; Závěr: Doporučení pro management. Klíčová slova: Bezpečnost a ochrana zdraví při práci; pracovní úraz; osobní ochranné pracovní prostředky; zákoník práce; vyhrazená technická zařízení; kategorizace práce; inspekce práce; školení v otázkách BOZP; odborná způsobilost; bezpečnostní značky

The purpose of this thesis is to examine the media bias of the selected Czech newspapers. The study is conducted through a modified method for the measurement of the media bias, introduced by Gentzkow and Shapiro (2010). The media bias here means the use of the politically loaded language in the newspapers. The method is based on the comparison between the partisan language of the political parties represented in Parliament and language of the selected newspapers. This is carried out by comparing the phrases frequencies in the parliamentary speeches assigned to a coalition or an opposition and in the newspaper content. The analysis of the statistical dependence of newspaper's language and the partisan speech provides the evidence that Hospodářské noviny and Lidové noviny use language more similar to a coalition. Content of Mladá fronta Dnes, Blesk, Právo a Haló appear to be closer to an opposition parties.

Diploma thesis deals with methods of communication and stylistic education at the elementary school, specifically in the second class. The main aim is to create a stack of methods for this subject which will be effectively applicable in practice. The task is divided into theoretical and empirical part. The theoretical one has six chapters. Five of them characterize notions connected to the topic, definitions, conception of communication and stylistic education in past and nowadays. They also submit principles, content and goal of this component. The sixth chapter presents different categorization described in scholarly literature. It compares described systems and it apprizes with available methods. The empirical part is dedicated to the stack of communication and stylistic education methods that is possible to use in specific lessons. It has been based on analysis of scientific literature, own class observation and it is complemented by innovative teaching methods. In the end of thesis we discuss about available material for teachers, the efficiency of created method, advantages of created stack and its usage in future.

This diploma thesis focuses on the problems of private accommodation in selected tourism resort, in the area of Hluboká nad Vltavou. The importance of private accommodation in relation to the needs of tourists' satisfaction has been declining. This was confirmed by all the private accommodation owners' respondents. To increase the interest of potential clients, providers of private accommodation use new proposed additional services and supporting programs anytime, not only in the off-season period.

In today’s competitive environment, the survival of a company greatly depends on its ability to win over customers. Competition is constantly evolving and improving the marketing strategies and tools adopted by firms. In order to succeed in such an environment, it is vital to maintain a competitive advantage and always be a step ahead of the rest. The first part of this dissertation will examine several marketing tools and methods, which will enable a company to maintain and expand its customer base. The second part will apply these methods to a real life company Temex Ltd. and evaluate the success of the adopted changes.

This thesis called Valuation of Historical Vehicles is dealing with mapping the issue of historical vehicles, their categorization and with proposing unified methodology for valuation of historical vehicles. The goal is to propose a methodology, on the base of which it will be possible to evaluate any historical vehicle. This methodology is going to be tested in the valuation of selected historical vehicles.