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Perception of parental divorce by adolescents
FILIPOVÁ, Iveta
This bachelor thesis is concerned with experiencing parents' divorce by adolescent children. The theoretical part deals with description of a family, typical attributes of adolescence period, partner relationship, and primarily with disintegration of a family from the point of view of possible impact on an adolescent. The practical part is based on qualitative survey in which six responders, who have experienced the family decomposition as a result of divorce, were spoken to using the method of half-structured interview. The aim of the survey was to catch the adolescents' experiencing the course of family disintegration and to chart mainly the changes of their relationship with parents. The aim was also to discover what has helped the adolescents in hard moments, what their perspective of partner relationship is and how they evaluate the whole situation now. The data was processed using the content analysis. From the gained knowledge it was discovered that the adolescents have experianced the parents' divorce negative in most cases. Going through this hard situation of life brought the changes such as disruption of the relationship with parents which is irreversible according some of the responders, a different point of view of partner relationship and of life in general. The case study was used for clarification divorce circumstances.
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Changes in level of balance after in-line preparation
Filipová, Iveta ; Gnad, Tomáš (advisor) ; Fořterová, Petra (referee)
Title: Changes in level of balance after in-line preparation Objective: The aim of this thesis is to observe the changes in balancing abilities of students of FTVS after two month of in-line preparation. Methods: This thesis is quantitative scientific research, a quasi experiment and several methods were used in it. The method of literary research and the analysis of professional documents for processing the theoretical part of the thesis. Next, in the practical part, active observation, questioning and laboratory testing using the Footscan pressure plate. Results: By doing laboratory tests on the Footscan device, it was found that the level of balancing abilities of the students changed after two months of in-line preparation. Their balance improved. According to the established hypotheses, it was found that two out of four designated tests have statistical significance. Thanks to this thesis, we can say that in-line skating is an appropriate physical activity for improving not only fitness, but other motor abilities as well. Keywords: In-line skating, fitness skating, in-line skating course, sports training, postural stability, balance, balancing ability, Footscan.
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Changes in level of balance after in-line preparation
Filipová, Iveta ; Gnad, Tomáš (advisor) ; Fořterová, Petra (referee)
Title: Changes in level of balance after in-line preparation Objective: The aim of this thesis is to observe the changes in balancing abilities of students of FTVS after two month of in-line preparation. Methods: This thesis is quantitative scientific research, a quasi experiment and several methods were used in it. The method of literary research and the analysis of professional documents for processing the theoretical part of the thesis. Next, in the practical part, active observation, questioning and laboratory testing using the Footscan pressure plate. Results: By doing laboratory tests on the Footscan device, it was found that the level of balancing abilities of the students changed after two months of in-line preparation. Their balance improved. According to the established hypotheses, it was found that two out of four designated tests have statistical significance. Thanks to this thesis, we can say that in-line skating is an appropriate physical activity for improving not only fitness, but other motor abilities as well. Keywords: In-line skating, fitness skating, in-line skating course, sports training, postural stability, balance, balancing ability, Footscan.
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In-line tracks
Filipová, Iveta ; Gnad, Tomáš (advisor) ; Matošková, Petra (referee)
Title: In-line tracks in the Central Bohemian Region Objective: The aim of this bachelor thesis is to analyze conditions for recreational ride on in- line in the Central Bohemian Region, connected with cultural-cognitive component of tourism. Methods: This bachelor thesis is qualitative research and in this thesis have been used several methods. The method of literature review and analysis of professional documents for processing the theoretical basis of work, furthermore the participant observation based on predetermined criteria and parameters for the practical part of the thesis. Results: After personal crossing of all tracks a total of 67 tracks were evaluated as suitable for in-line skating in the Central Bohemian Region. There were 4 tracks longer than 10 km, 14 medium tracks which were long between 3 - 10 km and 49 short tracks with distance between 1 - 3 km. The whole-day trip which has fulfilled all parts of tourism was suggested on the route Poděbrady - Nymburk - Poděbrady 19. This track was 19 km long. Keywords: In-line skating, in-line tracks, fitness skating, Central Bohemian Region.
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Enterprise human assets valuation with a special focuse on human assets valuation of a knowledge enterprise
Filipová, Iveta ; Mařík, Miloš (advisor) ; Valach, Josef (referee) ; Strouhal, Jiří (referee)
The dissertation focuses on the valuation of human assets for the purpose of business valuation. The introduction section contains, among others, search of knowledge about the human capital valuation including an identification of "empty spaces" in the business valuation theory in connection with the valuation of human assets. The main aim of the dissertation is the theoretical and experimental development of selected "empty spaces" which were divided into two levels - direct (separate) valuation of human assets and indirect (implicite) valuation of human assets through enterprise valuation methods DCF and EVA. The theoretical section includes a treatise on the status of human assets (human capital) within the intellectual capital and the absence of human assets in the financial statements which are coming to the conclusion that human assets should be incorporated as a separate item in net operating assets of the enterprise in DCF and EVA valuation methods. The dissertation analyzes various definitions of human capital and subsequently on the basis of specific design requirements derives definition of human assets for the purposes of business valuation. The experimental section provides descriptions and analyzes of available methods/models for human assets (human capital) valuation. Subsequently, the derived modified income approach valuation for the direct valuation of human assets includes proposals for an allocation of revenues attributable to human assets, an incorporation of the quality element of human assets assessment to a forecast of future revenues which are attributable to human assets and the specific discount rate for human assets. In the framework of indirect valuation of human assets (in DCF and EVA methods), the attention is aimed to a design of variant options of financial value of human assets incorporation into the net operating assets (among others, these part also contains a proposal of a theoretical basis for determining of human assets market value) and adjustments of economic reports: net operatig assets (NOA) and net operating profit after tax (NOPAT). The variant incorporation of human assets into the NOA is analysed especially for the purpose of finding out changes in the distribution of the enterprise value between NOA and market value added and changes in the profitability of the invested capital compared to the situation when no financial value of human assets is incorporated into the NOA. The final section is focused to a proposal of recommendations for human assets valuation. The recommendations include a part for the direct valuation of human assets (cost and revenue approach) and the indirect valuation of human assets through DCF and EVA valuation methods.
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Intangible assets and their valuation
Vašák, Lukáš ; Mařík, Miloš (advisor) ; Filipová, Iveta (referee)
Diplomová práce se věnuje zmapování a analýze jak nehmotného majetku tak zejména samotného procesu alokace, který je známější pod svým anglickým názvem Purchase price allocation ("PPA"), v celé své komplexnosti. První část DP se věnuje mapování teoretické části, jejíž střípky jsou rozesety v mnoha cizojazyčných zdrojích. Je zde provedena podrobná analýza nehmotného majetku a jeho oceňování pro potřebu alokace kupní ceny. Druhá část je věnována praktické aplikaci první části na příkladech, nikoli nepodobných praxi.
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