Professional Liability Insurance of Accountant

Import 22/07/2015Předmětem bakalářské práce „Pojištění profesní odpovědnosti účetní“ je problematika odpovědnosti za škodu účetní v zaměstnaneckém poměru a účetní vykonávající veřejnou praxi v souvislosti s pojištěním. V teoretické části je práce zaměřena na legislativní úpravu účetnictví a popis práce účetní, vysvětluje pojmy obecná odpovědnost a předpoklady jejího vzniku, škoda a její náhrada a rozdělení odpovědnosti pro účetní – zaměstnance a účetní podnikatele. Na konci teoretické části je rozdělení pojištění a určení pojištění pro účetní – zaměstnance a účetní podnikatele. V praktické části jsou oba pojistné produkty analyzovány pomocí pojistných podmínek Generali pojišťovny a jsou uvedeny příklady z praxe účetní.The goal of the bachelor thesis „Professional liability insurance of accountant“ is matter liability for damages of accountant in employment relationship and accountant, who practise public practice in connection with insurance. In the theoretical part thesis is concentrated on legislation in conection with accounting and workload accountant, explanation general third party liability and assumptions of liability, explanation concepts damage and compensation for damage and distribution liability to accountant-employment and accountant-businessman. At the end theoretical part thesis is distribution insurance and assignment insurance to accountant-employment and accountan-businessman. In the practical parth, both insurance products analyzed by the insurance company Generali insurance conditions and also there are examples of a accounting practice.117 - Katedra účetnictvívelmi dobř

Business Risks Insurance of Tax Advisor

Předmětem diplomové práce „Pojištění podnikatelských rizik daňového poradce“ je problematika daňového poradenství v souvislosti s pojištěním jeho podnikatelských rizik. V teoretické části je práce zaměřena na vymezení činnosti daňového poradce, analýzu podnikatelských rizik v souvislosti s výkonem daňového poradenství. Dále je práce zaměřena na analýzu pojištění pro daňového poradce, kde je popsán pojistný vztah mezi daňovým poradcem a pojišťovnou a pojištění vhodná pro daňového poradce. V praktické části je popsán návrh optimálního pojistného plánu pro daňového poradce, který se skládá z pojistných produktů pojišťovny Kooperativa, a. s., Vienna Insurance Group, pojišťovny Allianz, a. s. a pojišťovny AXA s. r. o. V závěru praktické části je návrh pojistného plánu zhodnocen a jsou navržena doporučení.The goal of the thesis „Business Risks Insurance of Tax Advisor“ is problems of tax consultancy in conection with a insurance his business risks. In the theoretical part thesis is concentrated on definition activity tax advisor, on analysis business risks, which relate to tax consultancy. Next, thesis is focused on analysis insurance for tax advisor,where is insurance relationship between tax advisor and insurance company and insurance convenient for tax advisor. In practical part thesis is describe optimal proposa l of insurance plan for tax advisor, which is consist of product insurance Kooperativa company, Inc., Vienna Insurance Group, insurance Allianz company, Inc. and insurance AXA company, Ltd. In the end in practical part thesis is a proposal of insurance plan evaluate and recommendation are propose.117 - Katedra účetnictví a danívýborn

Razlike u sazrijevanju dviju vrsta djeteline i utjecaj desikacije prije žetve

Experiments were focused on differences in the ripening of crimson clover (Trifolium incarnatum L.) and red clover (Trifolium pratense L.) and on the influence of the pre-har vest treatment with desiccants. The drying of leaves, stems and heads during ripening, regrowing, breakdown of heads and yield parameters including seed were compared. The crimson clover exhibited the natural drying of leaves, stems and heads faster than the red clover. In crimson clover, the drying of leaves, stems and heads before the har vest was 80 - 100%, 50– 95%, and 100 %, respectively. In red clover, the drying of leaves, stems and heads was 25 - 84 %, 20–72% and 45–99%, respectively. There were also dif ferences in the regrowing and in the breakdown of heads. In the pre-harvest treatments of crimson clover and red clover, the effect of diquat was compared with the efficiency of other herbicide substances (pyraflufen-ethyl, carfentrazone-ethyl and pelargonic acid) and with the efficiency of a high dose of DAM fertilizer (liquid fertilizer, urea-ammonium nitrate). Compared with diquat, the drying was slower with the other active substances. Significant effects of tested active substances on yield, WTS (weight of thousand seeds) and germination were not recorded.Cilj ovog istraživanja bio je utvrditi razlike između sazrijevanja djeteline inkarnatke (Trifolium incarnatum L.) i crvene djeteline (Trifolium pratense L.) ovisno o primjeni desikanata prije žetve. Određena je razlika ovisno o vrsti tijekom više godina za odabrane pokazatelje: sušenje listova, stabljike i cvati tijekom sazrijevanja te ponovni porast usjeva, otvaranje plodova i prinos sjemena. Listovi, stabljike i cvati su se prirodno brže sušili kod djeteline inkarnatke negoli kod crvene djeteline. Kod inkarnatke je sušenje listova, stabljike i cvati je prije žetve iznosilo 80 – 100%, 50 – 95%, odnosno 100%, a kod crvene djeteline 25 – 84%, 20 – 72%, odnosno 45 – 99%. Također su utvrđene razlike u pokrovnosti usjeva nakon retrovegetacije i sušenje cvati. U predžetvenim tretmanima inkarnatke i crvene djeteline uspoređena je učinkovitost dikvata s učinkovitošću drugih herbicida (piraflufen-etil, karfentrazon-etil i pelargonska kiselina) te s učinkovitošću visoke doze DAM gnojiva (tekuće gnojivo, urea-amonij nitratom). U usporedbi s dikvatom, kod ostalih djelatnih tvari sušenje je bilo sporije. Nije utvrđen utjecaj korištenih djelatnih tvari na prinos, masu tisuću zrna i klijavost sjemena

Evaluation of Czech warm-blood stallions based on performance of their daughters

The objective of the present study was to assess the Czech warm-blood stallions based on results of basic performance tests of their daughters. We evaluated 1140 daughters of 51 fathers. On the basis of calculations we eliminated the following effects: year of the test, registration of the mare in the appropriate section of the Stud Book and group of commissioners. Data were evaluated using the GLM procedure and included the effect of the stallion, year of the performance test of the mares and filing in the respective section of the Stud Book. We discovered that the impact of all three effects was statistically significant. The effect of the stallion was just below the margin of significance P LESS-THAN OR EQUAL TO 0.05, the other two effects were below P LESS-THAN OR EQUAL TO 0.01. We compared the stallions - fathers, according to the average performances of their daughters in the basic performance tests. The performances of daughters of stallions 1850 Cannavaro, 2901 Lancelot, 1659 Jimtown, 1028 Manillon Rouge and 1053 Guidam Sohn were the highest; the performances of daughters of stallions 1260 Askano-T, 718 Mineral 1599 Norman, 2726 Cartouche and 1358 Lord Caletto were the lowest.O

Safety Assessment and Blast Protection of Selected Soft Target

The article deals with safety assessment of the building which can be considered as soft target. The building can be a place of the future bomb attack. The article specifies assessment of such blast loaded structure based on the maximal value of the pressure on the window, as crucial part of structure, and the level of possible injury of people. At the end blast protection of selected object is design. The aim of the article is to show the possible threat of persons in the building of Žilina University canteen where a social event takes place

XXV. mezinárodní kolokvium o regionálních vědách

Title in English: 25th International Colloquium on Regional Sciences: Conference proceedings The conference proceedings consists of papers presented at the 25th International Colloquium on Regional Sciences that was organized by Department of Regional Economics and Administration FEA MU. It contains 57 articles arranged by topic. The individual articles deal with e.g. socioeconomic disparities among regions, regional policy, territory attractiveness, tourism, or regional public administration

XXIV. mezinárodní kolokvium o regionálních vědách

Title in English: 24th International Colloquium on Regional Sciences: Conference proceedings. The conference proceedings consists of papers presented at the 24rd International Colloquium on Regional Sciences that was organized by Department of Regional Economics and Administration FEA MU. It contains 79 articles arranged by topic. The individual articles deal with e.g. socioeconomic disparities among regions, regional policy, territory attractiveness, tourism or regional public administration

Evaluation of the Financial Situation of a Company and Proposals for its Improvement

The bachelor thesis focuses on the evaluation of the financial situation of LAM-PLAST spol. s r.o. in the years 2016-2020. The first part consists of the theoretical background, where individual indicators and basic concepts are described. The second part consists of specific calculations of financial analysis and interpretation of their results. In the conclusion, own suggestions for improving the company's situation are given

Socially Deviant Forms of Sports Support

Práce se ve své teoretické části zaměřuje na deviantní chování diváků na stadionech i mimo ně. Popisuje dosavadní poznatky z historie fanouškovství a z problematiky chuligánství, zejména pak v Anglii a České republice. Práce se zabývá prevencí, bojem proti sociálně deviantním formám sportovního fanouškovství a tresty týkající se této problematiky. Dále jsou objasněny rozdíly mezi divákem, fanouškem a chuligánem. Praktická část je věnována kvalitativnímu výzkumu založeném na studiu životních příběhů hooligans.This bachelor work is in its teoretical part aimed on deviant behaviour of fans at the stadiums and out of them. The work describe our present knowledge of fan´s history and a problem of hooliganism especially in the United of Kingdom and in the Czech republic. The work is putting mind to prevention and a fight against socially deviant forms of spots support and punishmennt of this problems. Undermentined are made clear the differents between sportsman, fan and hooligan. The practical part is aimed on qualitative research based on the study of hooligan´s life stories.Katedra věd o výchověDokončená práce s úspěšnou obhajobo

Postavení ING na českém pojistném trhu

V této práci je popsán vznik společnosti ING u nás i ve světě. Jsou zde rozebrány jednotlivé části finanční skupiny ING, nabízené produkty a srovnání nejoblíbenějšího produktu životního pojištění Investor Plus s obdobným produktem ČSOB Optimal/Maximal. Na závěr je shrnuto postavení ING na českém pojistném trhu