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Possibilities of flat tax implementation in the Czech republic
Horáková, Kateřina ; Indra, Milan (referee) ; Kopřiva, Jan (advisor)
Target of my bachelor’s thesis is analyse possibilities of flat tax implementation in the Czech republic and its effects to the state budget. At the basement of borders experience i try to predict tje effect on the state budget. After comparison with income of state budget I choose one optimal rate of tax, which should be enough for state costs and at the same way the least charge for taxpayers.
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Lyophilized fruits - chemical properties and processing possibilities
Horáková, Klára ; Vítová, Eva (referee) ; Vespalcová, Milena (advisor)
This diploma thesis deals with chemical analysis of selected frozen, dried and lyophilized fruit, specifically Mirabelle de Nancy, Aronia Nero and blackcurrant varieties Gairn Ben and Ben Lomond. In the theoretical part taxonomy and botanical characteristics of selected fruit are given. Subsequently the utilization of fruit in food industry is described. In common the theoretical part focuses on lyophilisation and drying of fruit and raw food. Further in this part the methods of phenolic substances, anthocyanins, antioxidant capacity and finally ascorbic acid and carbohydrates value measurements are specified. In the experimental part the value were determined measurements of biologically active substances: total phenols, total anthocyanins, antioxidant capacity, ascorbic acid and carbohydrates. For all value measurements were compared the frozen, dried and lyophilised samples of every single fruit. Further, the every sort of fruit were compared to each other. Following the raw food preparaon a product of lyophilised fruit was made.
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Construction Order Preparation and Management
Horáková, Kateřina ; Jeřábek, Petr (referee) ; Waldhans, Miloš (advisor)
This thesis explains a theme of construction order preparation and management. The theoretical section describes common definition the term of project and then this section explains process of the project management. This is followed by a practical section where a construction company is introduced, this construction company provided a particular contruction order. This construction order is valued, then its processed an organizational structure, costs plan, time schedule and site accommodation for this construction order. The last part is the evaluation of the results and comparing with the results of construction company.
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The basic chemical parameters of berries from some white currant cultivars
Horáková, Klára ; Vespalcová, Milena (referee) ; Hrstka, Miroslav (advisor)
In this theses the author deals with a chemical analysis of juice from cultivars of the white currant (Ribes vulgare). The theoretical part explains the taxonomic classification and botanical characteristics of the white currant including the genus of Ribes, also its spread and habitat. The thesis also refers to the history, the growing of the currant, its prune and planting, as well as the propagation and cultivating of its particular cultivars. There are also mentioned diseases and pests which the currant suffers from. The cultivars of the white currant, which were used in an experimental part, are described primarily thoroughly. In the experimental part there was the determination of chosen chemical analysis conducted, for example the yield, the content of the dry matter, pH, titratable acidity, the formol number, the content of reducing sugar and the dry matter in the fruit of eight cultivated cultivars of the white currant. The cultivars were compared with each other. Than the highest and the lowest value of the analysis was evaluated.
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Subcontract Management in a Construction Company
Horáková, Kateřina ; Pražáková, Jana (referee) ; Waldhans, Miloš (advisor)
This thesis describes a subcontract management in a construction company. The theoretical section explains the terms of project management and project organization. This is followed by a practical section explaining how a construction company and its system of processing selects a subcontractors. This part of the thesis describes the filling of a particular construction order. The last part is the evaluation of the construction company’s current system and the system’s eventual improvement.
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Active employment policy
Horáková, Kateřina ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
This thesis deals with a survey of the most used tools of active employment policy in Hradec Králové district. It focuses on regional individual projects of the Operating program Human resources and employment. There is a significantly important subject that financially participates in the project -- European social fund. The thesis primarily examines how the state copes with unemployment in high-risk groups using APZ tools. It also observes efficiency of the projects in terms of meeting the plans, reaching goals and whether they contain the given topic.
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Legal aspects of the position of secured creditor in insolvency proceeding
HORÁKOVÁ, Kateřina
In this work are delineated the rights and obligations of creditors, especially secured creditors during insolvency proceeding. There are highlighted specifics of the secured creditors arrising from their position. Throughout the work is also pointed to an amendment of insolvency law as a result of the recodification of private law, which it came into effect from 1st January 2014. Due to the changes have occured certains certain inadequacies and inaccuracies, therefore, the work contains several suggestions de lege ferenda. The work contains what the creditors, especially secured creditors have to do with acounting of this debts and tax payment from this debts.
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Pedagogical effects on the ice hockey players between 13 and 15 year living away from home
HORÁKOVÁ, Kateřina
The work deals with quality of care for teenage hockey players in their free time. Theoretical part presents some basic rules and knowledge about hockey sport. It also offers several skills which contribute to better teachers autority. It also addresses fundamental issues of developmental tasks in adolescence age. It also highlights some differences between education in Czech republic and Norway. Practical part deals with newest trends in ice hockey. The largest part is devoted to the ice hockey academies, smaller to women´s hockey and issue of ice hockey ethic. These facts are also compared with author´s practical experience and based on some ideas that have arisen from interview.
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The Reform of the Health Care System in the United States of America
Horáková, Kateřina ; Střítecký, Rudolf (advisor) ; Lešetický, Ondřej (referee)
The Diploma work "Health care reform in the United States of America" is the sequel of the Bachelor work of 2008 called "The liberal health care system of the United States of America". The work is focused on the financial means and changes which has been effective since singing The Patient Protection and Affordable Care Act (acronym PPACA) into the United States law on 23rd March 2010 by the democratic president Barack Obama. The special attention is drawn to permanently increasing health care costs and defrauding of money within the social heath care program Medicare that is designated for seniors 65 and over as well as handicapped people. This work deals with Massachusetts Mandatory Health Insurance Program of 2006, which has been used like a model for the new federal law PPACA. The practical part presents the particular changes brought by the new law, including their impact on the chosen social groups -- the uninsured, the employers, the families and their kids, the seniors and the people with "pre-existing conditions". Since the Health care reform is the political issue as well, at the end there are mentioned some pros and cons opinions.
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