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The Controlling Study
Herda, Tomáš ; Mikovcová, Hana (advisor) ; Herda, Zdeněk (referee)
The main goal of this Diploma´s Thesis is to make a model for calculation of water and sewer rates for the company Vodovody a kanalizace Náchod, a.s. when sticking to the set criteria both from the side of VaK Náchod, a.s. and law regulations. Based on the theoretical part an analysis of customer sensitivity to the price changes using the data for last 20 years follows. Findings from the first two parts are used in risk analysis in next part. The created model calculates the water and sewer rates based on the information from the company accounting system in the way to generate sufficient financial resources to fulfill the renovation plan of infrastructural property plant and equipment and to transfer given amount to the company funds. In addition, the model monitors whether the legal condition of maximal allowable increase of profit per m3 is met. In the customer sensitivity to the price changes part the price elasticity of demand for water and sewer rates is calculated based on the data from 1995 to 2015. The assumption of inelastic demand is confirmed. Risk analysis part is deals with potential risk regarding the demand and prices. Potential impacts for the most significant risk are quantified. The analysis uses knowledge gained in the first two parts. It was confirmed that potential risks are exiting but do not have any significant impact on the going concern of VaK Náchod, a.s. The created model has been already used for the calculation of prices for the year 2017. Customer sensitivity analysis to the price changes and link to the potential risks is an additional information for VaK Náchod, a.s. which validates that nowadays, there are no significant threats which could affect the demand and water and sewer rates significantly.

Impact of low oil and natural gas prices on the economy of Qatar since 2014
Šamánek, Ondřej ; Stuchlíková, Zuzana (advisor) ; Hasík, Gabriel (referee)
The bachelor thesis examines the impact of the oil and gas prices slump, which befell the world in 2014, on the economy of Qatar. The main objective of the thesis is to evaluate if and to what extend the price collapse influenced the relevant economic indicators and behaviour of the state and companies active in the affected field. The selected objective is examined using the method of data comparison, namely before and after the price slump, and with the help of the case study, in which the qatari company operating in the oil and gas is examined. From the conducted analysis it is possible to conclude that Qatar was directly influenced by the oil and gas prices collapse: its GDP slumped, fiscal deficit increased. The analysed company also experienced troubles caused by low prices: one year after the price slump, total amount of assigned tenders to company decreased substantially and historically high number of tenders was cancelled. Conclusions deriving from the thesis might be applied to other oil and gas export economies in the Persian Gulf, for fundamental traits of such economies are shared with the economy of Qatar.

Epidemiological study of obesity in populations of different racial, cultural, economic and dietary background
Zelenková, Miroslava ; Lukešová, Daniela (advisor) ; Martin, Martin (referee)
Cílem práce bylo zjistit a zhodnotit, zda provedení adjustabilní žaludeční bandáže (bariatrická léčba) u morbidně obézních pacientů (BMI>35) vede k signifikantnímu snížení hodnoty BMI a dále na základě vybraných kritérií zhodnotit současnou situaci v oblasti obezity ve světě. Byly stanoveny dvě hypotézy: H1: provedení adjustabilní žaludeční bandáže morbidně obézním pacientům vede k signifikantnímu snížení BMI a hypotéza H2: existují rozdíly v hodnotách BMI v závislosti na geografick&eacu te;m původu, pohlaví, kulturních a ekonomických odlišnostech. Sledování se uskutečnila v klinickém centru ISCARE I.V.F. a. s. v Praze na pracovišti Centra pro léčbu obezity. Byla statisticky zpracována a zhodnocena data 159 obézních pacientů (BMI>35) operovaných v rámci bariatrické chirurgie metodou adjustabilní gastrické bandáže (věk, pohlaví, stupeň dosaženého vzdělání, hodnota BMI před operačním výkonem, 1. týden po operaci, 1 měsíc po operaci, 3 měsíce po operaci, 6 měsíců po operaci, 1 rok po operaci a komplikace související s výkonem a léčbou) a dále data WHO o hodnotách BMI podle geografického regionu, pohlaví, kulturních a ekonomických odlišností. Hypotéza H1 byla potvrzena. Po adjustabilní žaludeční bandáži dochází u pacientů k statisticky významnému poklesu (P<0,05) hodnoty BMI (ze 42,27 - + 5,58 na 35,13 - + 6,0). Pokles hodnoty BMI není závislý na věku pacienta ani na pohlaví pacienta, avšak je signifikantně (P<0,05) ovlivněn stupněm dosaženého vzdělání. Nejlepších výsledků bylo dosaženo u vysokoškolsky vzdělaných pacientů. Procento komplikací (4,4%) po operačním zákroku bylo vzhledem k počtu provedených zákroků nízké. Také hypotéza H2 byla potvrzena. Byly prokázány rozdíly v z& aacute;vislosti na geografickém regionu, pohlaví, kulturních a ekonomických odlišnostech. První místo v dosažené hodnotě BMI zaujímá Severní Amerika, naopak nízké hodnoty BMI vykazují státy Subsaharské Afriky, u evropské populace byl zjištěn vyšší BMI u mužů nežli u žen v porovnání se zbývajícími hodnocenými oblastmi. Muži Severní Ameriky zaujímají první místo svou hodnotou BMI, zatímco u žen je to Střední Východ a Severní Afrika. Byl zjištěn pouze statisticky nevýznamný nárůst BMI v jednotlivých oblastech světa. Existuje signifikantní rozdíl (P< 0,05) v hodnotách BMI mezi ekonomicky vyspělými a ekonomicky méně vysp ělými státy. V ekonomicky méně vyspělých zemích existují rozdíly mezi BMI žen a mužů, kdy ženy mají průkazně vyšší (P< 0,05) hodnoty BMI oproti mužům. Obecně nejvyšší BMI vykazují státy s křesťanskou kulturou, poté státy s kulturou islámskou a nakonec státy ovlivněné buddhismem a hinduismem. U ekonomicky méně vyspělých států je dosahováno nejvyššího BMI u křesťanských států, naopak z ekonomicky vyspělých států mají nejvyšší hodnotu BMI státy s islámskou kulturou.

Bank fees in Czech Republic
Burešová, Adéla ; Steininger, Michal (advisor) ; Eva, Eva (referee)
This thesis deals with bank fees in the Czech Republic, which has been a topical issue in recent years. The objective of this thesis is to analyse and compare bank fees in the Czech Republic. It also aims to evaluate selected bank fees in terms of their importance for generating profit for the banks as well as from the clients perspective. The introduction to the theoretical part describes the basic characteristics of the banking system. The thesis then presents bank products and services, bank fees and the bank fee policy. The work includes a survey and analysis of the banking market in term of banking institutions in the years 2007 to 2014. It also includes a financial analysis for the years 2007 to 2015 and an analysis of the banking market from the perspective of the client, which compares selected banking institutions on the basis of charges and selected banking products based on fees. It defines three sample groups for which the most suitable banking products and banking institutions are recommended. In conclusion, the results are formulated together with recommendations for banks and clients. For the client Student came out best a current account UniCredit Bank, U Konto for youngsters. The Active client is also recommended by UniCredit Bank with banking product of U Konto. For target group Pensioner is the most suitable banking institution mBank where the monthly cost is CZK 70. The client can save thousands of CZK per year by making the right choice.

History of the North Czech philharmonic Teplice
Kolařík, Tomáš ; PANOCHA, Jiří (advisor) ; TOMÁŠEK, Jiří (referee)
In his master thesis the author provides a look into the history of The North Czech philharmonic Teplice, the only professional symphonic ensemble in the region of Ústí nad Labem, since 1948 until now. The work is divided into four main chapters. The first one gives an overview about the most significant conductors, which held a position of either a chief-conductor or a deputy. The second, crucial chapter brings an insight to the historical development of the orchestra, its changes and events, from the time of the re-establishment (1948) to the year 2016. In the third chapter, the author mentions the most important information about Ludwig van Beethoven music festival, of which The North Czech philharmonic Teplice is an organizer, and then gives a brief and incomplete list of the festival's seasons. The final chapter marginally sums up the work with the information about a new feature called "orchestra academy", inspired by the main czech orchestras. The thesis is attached with pictures showing the rehearsals and concerts environment in the time course and recent images of the orchestra, which enhance the possible plain and fact-like character of the whole work.

Výsledky účtu kultury ČR za rok 2012
Český statistický úřad
Účet kultury ČR byl poprvé zpracován v ověřovacím provedení za referenční rok 2009. V průběhu sestavování účtu i v rámci hodnocení jeho výsledků za tento rok a za léta následující se ukázalo, že některé předpoklady a záměry obsažené v původním metodickém manuálu k účtu nemohou být zcela naplněny, resp. musí být poopraveny. Srovnávání výsledků účtů kultury v časové řadě je prozatím velmi problematické.
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Effect of dairy cows housing technology on mastitis occurrence
Brzáková, Lenka ; Stádník, Luděk (advisor) ; Jan, Jan (referee)
The objective of my bachelor thesis was evaluation of quality of housing, milking and making analysis of mastitis on chosen farm. First part of the thesis contains of literature summary about housing technologies, mastitis issues, their detection, originators, therapy and factors affects against their incidence. Thereafter is this part focused on tipes of milking parlours, corect milking procedures and mechanized milking. Materials and methodes of the thesis contains the characteristics of chosen farm where the quality and technology of housing, milking and nutrition of milk cows and other factors affecting presence of mastitis such as taking care of cloven hooves was watched in 2014. The incidence, detection and curation of mastitis was watched afterwards. Montamilk s.r.o. farm cradles 1,200 pieces of cattle and milk cows are about 419 out of it. In the part of thesis named results was watched and evaluated inspection of efficiency in inspecting year 2013 - 2014, which was stated on first lactated cows and on cows which are on second and further lactation. Milk yield was far better with cows on second or futher lactation according to data gathered during the study and expressed by diagram. Diagram of milk components (fat and proteins), which was divided by lactation, was expressed in this part too. Other examinated parameters was occurrence of mastitis - which milk cows, in which season is the occurrence more often, treatment and cost of treatment for one cow. At the end the number of somatic cells for 2014 was represented in diagram for particular lactations. In part of thesis called discusion the comparison was drowed between results from chosen farm and national average of efficiency checks. From results is obvious that milk cow in Mnotamilk has been better in first lactated cows by 427 kg and in second and more lactated cows by 602 kg than is the avarage in Czech republic. Far more the milk components in Montamilk was compared with rest of Czech republic and the results was quite similar. The volume of fat of Montamilk cows was lower in every lactation in comparison with milk cows from Czech. Value of fat in Czech republic avarage first lactated cows is 3,87 % in Montamilk 3,85 % and the value of fat on second and more lactation cows is 3,86 % in Czech average and 3,81 % in Montamilk.

Resolving of insolvency of business corporations trough bankruptcy
Marková, Martina ; Civínová, Denisa (advisor) ; Klára, Klára (referee)
The presented thesis tries to introduce the reader to the course of the insolvency proceedings, especially in bankruptcy proceedings. The theoretical part mainly discussed about the meaning and history of this institute, further aspects necessary for the commencement of insolvency proceedings and then there is described in more concise form the additional course up to the decision on the debtors bankruptcy. Subsequently, the author deals with the consequent procedure in cases where the debtors bankruptcy is solved by bankruptcy. Describes the course, focusing primarily on the sale of the debtors property and its subsequent allocation among the creditors until its conclusion, which is the submission of the final report by the insolvency administrator of the court, its subsequent approval and distribution schedule. In the practical part of the thesis the theoretical knowledge mentioned above is applied to the selected insolvency case of business corporation. In this part there are also pointed some potential problems and complexities that arose in this case. There is also described and analyzed the entire insolvency proceedings from filing an insolvency petition to the preparation of the final report by the insolvency administrator, that is the stage where the proceedings took place on the date of submission of this work. Furthermore, the author discusses the development and the number of insolvency proceedings in our country since 2008 when the new legislation of this institute came into force. On the same principle, the author also deals with the analysis of the most common types of obligations of business corporations.

Selected economic context of social care services
Čechová, Ilona ; Pikola, Pavel (advisor) ; Jaromír, Jaromír (referee)
Summary In the theoretical part of the thesis Selected Economic Aspects of Social Care Services, I present a definition and an overview of the statutory regulation of social care services in the historical perspective and from the viewpoint of the valid law. The subsequent section, which is the core segment of the theoretical part of my thesis, sets forth a specification and a general outline of all social care services available in our jurisdiction. The chapter about the funding of social services identifies the available financial resources, and the range of options associated with the payment of social care services. The services and particularly the financing methods constitute a frequent topic for discussion among all main initiators (promoters, movers) of social services. In the practical part of the thesis, I present an identification of financial resources of one selected social service provider, and an analysis of its income from transfers, users payments for meals, from the accommodation and care allowances, and other revenue generated from 2005 to 2015. This part of the thesis also shows a comparison of the amount of individual transfers and payments from users, including per-user care allowance per year and month in the period from 2005 to 2015. The analysis is then used to identify the system for subsidy allocation, to draw conclusions on specific findings, and to present some recommendations. The last section of the practical part compares the selected social service provider with other organizations providing the same services in the year 2014.