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Úpravy a prezentace Pražského hradu v období první republiky / Adaptations of Prague Castle in the Time of the First Czechoslovak RepublicMěchura, Petr January 2016 (has links)
Adaptations of Prague Castle in the Time of the First Czechoslovak Republic The main subject of this thesis is to analyse one of the latest stages of the development of Prague Castle. The extent of the changes the historic core of the Czechoslovak state went through in the time of the first Republic is comparable only to the Theresian reconstruction in the second half of the 18th century, which unified the appearance of the castle and had a definite impact on the panorama of Hradčany. The period between 1918 and 1938, called the first Czechoslovak Republic, is connected with the development of a new democratic state. To offer a complete picture, the building activities in the area of Prague Castle shortly before 1918 are summarized as well; in some cases it was inevitable for the understanding of the modern reconstruction to insert short overviews of the whole building history. The analysis and the attempt to evaluate the mentioned important stage in the development of Prague Castle are based on a detailed study of the building activities that originally followed different goals. These activities concerned various parts of the castle and can be divided into three groups according to architects and builders: Kamil Hilbert, Josip Plečnik and Karel Fiala. The characters of the structures and of the...
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Šumné Sezimovo Ústí - po stopách první republiky (funkcionalistická, zejména Baťovská architektura 20. století) / Sezimovo Ústí - Follow the footsteps of the First Republic (functionalist, especially Baťa´s architecture of 20th century)ŘÍHOVÁ, Petra January 2010 (has links)
Thesis evaluated the proportion of functionalist architecture and urbanism of the city Sezimovo Ústí. Based on the review of the literature, questionnaire surveys and their own particular field survey work, the author tried to understand the influence of functionalist architecture and Bata planning concepts and ideas to present of the city Sezimovo Ústí 2 and also tried to find links from this time in the life of city and incorporating them into the project of the trail and approximate these problems to today's generation.
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Financování nemovitosti / Financing of the real propertyBRUSOVÁ, Pavlína January 2010 (has links)
The topic of this diploma work is "Financing of the real property''. The aim of this work is comparing the possibilities of financing the acquisition of the real estate by the building savings and by the mortgage loan with the aim of an interpretation the most optimal form of the financing of the real property for the client which suits his conditions. The theoretical part is attended to the characteristics of the forms of financing the acquisition of real property, especially the characteristic of building savings and mortgage loan, its legislative form, building saving stages and a disposal of the mortgage loan. In the practical part of this work are the theoretical recourses applied with the intention of a model interested person in acquiring property. There are also described possibilities of financing the housing by building savings and mortgage loans, which are offered by selected institutions for the client. On the basis of these possibilities is made an analysis of the most optimal form of financing the real estate.
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Hodnota vybraného přírodního zdroje a jeho vliv na vývoj regionu / Merits of selected natural resource and its region development influenceVOŘÍŠKOVÁ, Alena January 2009 (has links)
The topic of this thesis is the value of a selected natural resource and its influence on the region{\crq}s development. This thesis has been divided in two parts. The first part is theoretical and it defines natural resources and their evaluation. The theoretical part is concluded by information about regional politics and development. The practical part of this thesis consists of two areas. In the first one, I characterize South Bohemian region as well as Lipno reservoir. In the second one, I deal with the land prices in Lipno area and compare them to the land prices in the area around Orlik reservoir. The amount of the prices indicates differences in holiday resort values of these reservoirs and their contribution to the region{\crq}s development. The main goal of this work is to analyze, on the basis of natural resources{\crq} evaluation, the relationship between the natural resource value and economic development of the selected area of the South Bohemian region. Another significant goal is an elaboration of a survey of methods used in natural resources{\crq} evaluation, from the perspective of nonmarketable resources{\crq} evaluation as well as evaluation of any inmovable object that satisfies people{\crq}s needs. An important aim of the practical part of this thesis is a land price analysis of Lipno reservoir area. The last goal I have proposed to me is to compare the land prices around Lipno reservoir to those of Orlik reservoir. The value of an natural resource can be expressed in different ways, for example, in how much people, who use that holiday resort, esteem it. Considering the topic of my thesis, I have chosen an evaluation according to land prices. If a natural resource is valuable, then its value will be reflected in people{\crq}s willingness to pay for the possibility of living in its nearness. This is also obvious with Lipno reservoir, as the land prices there are much higher than the land prices in any other holiday resort situated near a water reservoir. Nevertheless, even here we can still find places, that have not been fully developped yet and which offer possibities of exploitation. Considering the above-mentioned findings and examples, it is obvious that Lipno water reservoir not only provides the South Bohemian region with incomes from tourisms but it also has a movable value of an ascending tendency. Despite its invaried long-time exploitation potential, its holiday resort function has caused recently, that Lipno area is being valued more and more. This tendency is reflected in the increasing prices of building estates near the reservoir, which indicates people{\crq}s willingness to pay more and more for a valuable holiday resource.
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Zdanění z pohledu spořicích produktů / Taxation in terms of savings productsGrasslová, Martina January 2015 (has links)
This thesis presents a comparison of five commercially available products most commonly used by Czech households: a savings account, buildings savings, pension insurance, investment life insurance and mutual funds in terms of taxation. The aim of the work is an overview of the taxation of selected products for the general public in a concise form and show specific impacts on individual cases.
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Stavební smlouvy - způsoby jejich zachycení v účetnictví / Construction contracts -- the ways of their accounting treatmentMařasová, Lucie January 2008 (has links)
This thesis is concerned with accounting for construction contracts in the accounting records of a contractor. The first chapter is focused on accounting for construction contracts according to IAS 11 -- Construction contracts and contains also a brief description of interpretations IFRIC 12 and IFRIC 15, which are connected with IAS 11. Next chapter describes accounting for construction contracts according to the US GAAP. One chapter is also dedicated to the requirements of Czech accounting legislature that Czech contractors have to take into account when accounting for construction contracts. Last chapter is conceived as a case study which was prepared in order to determine how construction companies -- concretely three European and three American construction companies -- deal with construction contracts in practice.
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Vykazování výnosů podle IFRS / IFRS and accounting of revenuesSvobodová, Tereza January 2008 (has links)
The thesis deals with rules for right reporting of revenues, which result from International accounting standard IAS 18 -- Revenue. There is briefly characterized the harmonization of financial reporting in the introduction. After that follows the development and the history of IFRS. The third part contains the analysis of the standard IAS 18 -- Revenue and standard IAS 11 -- Construction contracts, including three according interpretations. The final section is focused on the research of ten annual reports with a view to explain the observance of IFRS standards in pracitice.
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Strategická analýza vybrané společnosti (banky) / Strategic analysis of the chosen company (bank)Válek, Tadeáš January 2015 (has links)
The diploma thesis deals with strategic analysis of the selected bank. Its goal is to evaluate the company´s competitive position with regard to the specifics of the banking industry. The theoretical part includes the historical development of strategic management, defines the key analytical methods used in strategic analysis and describes the characteristics of the industry. Application of the analyses, their summarization and interpretation is included in the practical part. The thesis, inter alia, explains the principle of building savings and provides a broad overview of the topic. The results of the thesis could be used for decision making of external and internal users.
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Finanční produkty s podporou státu / Financial products with state supportHlaváčová, Michaela January 2015 (has links)
The thesis deals with financial products, which the state supports, whether by the state concessions or tax contributions restricts or even specifies the exact amount of the interest rate on a loan supporting the acquisition of own housing. The thesis is focus on the stimulus, which state uses. How citizens use the aid they receive from the state. The development of these incentives in the past, and an easy overview of what remains for the changes planned. In the practical part is shown, what brings financial products with support to households and what is the impact on their family budget. In a brief overview is included, as people use different products in recent years.
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Analýza daně z přidané hodnoty se zaměřením na stavební a montážní práce / Analysis of value added tax with focus on construction and installation worksBatistová, Petra January 2011 (has links)
The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.
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