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Analysis of Indemnity and Debt Collection in RS ELEKTRO, s. r. o.
Sladká, Lenka ; Němcová, Hana (referee) ; Musilová, Helena (advisor)
My bachelor’s thesis deals with problems of debt security and recovery. The theoretical part focuses on the debt creation, security, limitation and recovery. It also deals with accounting, tax and economic aspects of debt collection. The analytical part describes economical situation and current state of debt collection in the company RS ELEKTRO, s. r. o. The final part describes my proposals to improve current system of debt security and recovery.
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Taxation of Students
Němcová, Hana ; Hromek, Zdeněk (referee) ; Kopřiva, Jan (advisor)
Bachelor's thesis focuses on the taxation of income. The first part contains tax theory, which explains basic information on the taxation of income and forms of employment suitable for students. In the second part we can find general information on income tax of natural persons, subject to income tax and methods of calculation of tax advances from monthly wages. The third part focuses on the system of social and health insurance. The last fourth part shows practical examples of calculation of tax obligations. The aim of the work is to find an optimal taxation for students.
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Tax Optimization in Change of Legal Form from a Sole Entrepreneur to a Limited Company
Němcová, Hana ; Hromek, Zdeněk (referee) ; Svirák, Pavel (advisor)
This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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Foundation of the Ecological Energy Firm
Dostál, Jaroslav ; Němcová, Hana (referee) ; Bayerová, Vladimíra (advisor)
The master’s thesis follows up the possibility of using renewable for making electric power. It detects conditions of further development in this discipline and external factors which are applied to business. It rates from economic view little hydroelectric, wind and photovoltaic power stations. In business plan it elaborates in detail prosecution of the little hydroelectric plants, which is at the end subjected to financial analysis and it’s decided if this business makes sense.
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Variability of the linear description of the Noric horses
NĚMCOVÁ, Hana
Noriker horse is native to alpine regions covering the territory of present-day Austria. From there it was extended to the Czech countries through trade routes and import of salt. This thesis deals with the variability of linear evaluation of Noric horses with emphasis on the last 15 years. In this period there were assessed and recorded in studbooks total of 707 Noric horses belonging to 25 recognized lines and 4 lines of imported stallions. For all 22 characters of the linear frequency has been identified individual point values, which corresponded to the normal distribution. Most were represented values around the center point scale. The largest variability of scores has a character type, where the range score is 3 to 9. Between the 5-year periods were found diffe-rences in tenths of the value of the average score from the overall average. Most ba-lanced assessment for each period can be found at the rear pastern character, where the average score in 2005-2009 decreased by 0, 01 than average and the character set of the neck for the period 2010-2014 by 0, 02 higher. The smallest balance of evalu-ation can be observed in the length of the stern, for the period 2000-2004 the average score increased by 0.89 and in the following period lower by 0, 94 than the average. Furthermore, in line with more than 40 individuals, the average scores for in-dividual characters are almost balanced, only Maltum line most sets itself apart, in 6 characters, in the character tap length is the average score by 0.28 higher than average. In lines with less than 40 but more than 20 individuals are significant diffe-rences between the lines due to the small number of evaluated subjects, the most stri-king differences can be observed at line 2934 Hubert Nero IX, which has the most representatives. The highest average score 6.65 amounted line 1542 Nero Diamant VI which is by 1, 02 higher than the average.
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The motivation of nurses for working in hospices
NĚMCOVÁ, Hana
The thesis is divided into the theoretical and practical parts. The theoretical part deals with the hospice movement both in the world and in the Czech Republic. Hospice history, palliative care and the current state of hospice care are described in the individual chapters. The other topics of the thesis are the process of dying, the medical staff in a hospice, the role of nurses in palliative care and the motivation including the motivation of nurses. In the practical part there is the qualitative research by means of the method of questioning and the technique of semi-structured in-depth interviews with the nurses in Hospic sv. Lazara in Plzeň (Saint Lazare Hospice in Pilsen).
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The integration of disabled pupils in primary education at primary schools in the districts České Budějovice and Prachatice
NĚMCOVÁ, Hana
Thesis topic deals with the integration of disabled pupils in primary education at primary schools in the districts of České Budějovice and Prachatice. The theoretical part of the thesis deals with fundamental concepts of the integration, legislation and the factors and resources which affect success of the integration process. The main aim of the practical part of the thesis was to find out if the primary schools from the research sample are ready to integrate students with disabilities. The objective was to determine what are the attitudes of teachers towards the integration. I set three research questions to meet the main aim. The first research question is concerned with how the schools are ready to integrate students with disabilities, or whether the schools removed architectural barriers and were built for wheelchair access. The second research question is concerned with the experience of primary schools with the integration of students with disabilities. The third research question examines the opinions of teachers on inclusion. The qualitative research strategy was used in this thesis. 22 elementary schools were addressed and 8 schools were willing to participate in the research. The research was conducted through structured interviews with school headmasters or their representatives, classroom teachers and educational consultants. It depended on who I was asked to interview in a particular school. In schools where pupils with disabilities are not integrated the awareness of teachers about the integration process was investigated. At schools where they currently integrate students with disabilities their experiences were examined. The research showed that 7 schools out of 8 have some experience with integration of disabled pupils. 3 schools integrate the students with disabilities, and 2 out of these 3 do that at elementary school level. None of the schools, which currently do not educate any disabled student is not ready to integrate pupils with this type of disability. The architectural barriers are not removed. When it comes to the awareness of the process of integration of students with disabilities, the research showed that the awareness of teachers of this issue is not sufficient. Schools which already have experience with the integration of students with disabilities at the first stage (elementary school), evaluate financing integration as insufficient. Both schools use the possibility of cooperation with special educational centres and educational conditions for these pupils had been adjusted. Both schools use some supportive measures. Pupils are taught according to their individual education plans. The schools provided the teaching assistant and bought educational and assistive devices for them. In one of these two schools there are 3 children with physical disabilities educated in the first instance. The teachers do not reject the idea of inclusion. Some, however, are aware of the limits of the integration process and therefore they find the concept of the current educational system satisfactory. In the Czech Republic the school integration is supported by legislation. Efforts to include students with special educational needs into mainstream education have been appearing for more than ten years. Despite this, in daily life the schools still struggle with a lack of financial support and other practical difficulties.
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A Linguistic Analysis of a Baroque Religious Text
NĚMCOVÁ, Hana
The thema of the diploma work is the language analysis of baroque religious text of V. V. J. Klugar - Catechism (1746). The diplome oves the characteristic of the phonological side of its language. First we informe generally about the baroque, about the life and work Klugar. Then we compare the Czech language in the epoch of humanism and baroque and we describe the important grammar and too the ungrammatical phonological terms. Next we analyze the separate texts (dialogical and monological) where we study language in phonetics. We works with copy of the origin deposit in the archiv in the museum in the Jaroměř, sg. Ač 6. The aim of the analysis is to state the level of Czech language in the 18 century and the level of the religious texts on the base of discoveries and graphic data.
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Evaluation of tourism development in the tourism areas of Zlín region
Němcová, Hana ; Kouřilová, Jana (advisor) ; Krejčová, Nikola (referee)
The aim of this bachelor's thesis is to analyze the tourism areas in the Zlín region and to compare the tourism development in these areas. The theoretical part is focused on tourism and its relationship to the regional development and it briefly describes the situation of tourism in the Czech Republic. The practical part is devoted to the tourism in the Zlín region, whose analysis is based on data available from the Czech Statistical Office and on other information provided by the Zlín region. Using relevant data, the potential and the tourism development level in separate areas of the Zlín region are evaluated. For this evaluation are used methods such as analysis of statistical data, description or a synthesis of the knowledge obtained. From author's assumptions about strengths and weaknesses of each and every touristic area are derived some recommendations for continuing progress in the tourism. This thesis contains data and information published by the Czech Statistical Office, Regional Office and Czechtourism Office.
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