National Repository of Grey Literature 25,702 records found  1 - 10nextend  jump to record: Search took 0.87 seconds. 

Income taxes of legal people by contribution organization with additional economic activity
ŠTERBEROVÁ, Lenka
In my bachelor work I describe how to calculate tax base and tax revenue for non- profit organizations, particularly in budgetary organizations. This organization is set up by Southern Region. The reason for establishing it was to promote education in schools, to train teachers and to provide other school services.

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.

Clustering and regression analysis of micro panel data
Sobíšek, Lukáš ; Pecáková, Iva (advisor) ; Komárek, Arnošt (referee) ; Brabec, Marek (referee)
The main purpose of panel studies is to analyze changes in values of studied variables over time. In micro panel research, a large number of elements are periodically observed within the relatively short time period of just a few years. Moreover, the number of repeated measurements is small. This dissertation deals with contemporary approaches to the regression and the clustering analysis of micro panel data. One of the approaches to the micro panel analysis is to use multivariate statistical models originally designed for crosssectional data and modify them in order to take into account the within-subject correlation. The thesis summarizes available tools for the regression analysis of micro panel data. The known and currently used linear mixed effects models for a normally distributed dependent variable are recapitulated. Besides that, new approaches for analysis of a response variable with other than normal distribution are presented. These approaches include the generalized marginal linear model, the generalized linear mixed effects model and the Bayesian modelling approach. In addition to describing the aforementioned models, the paper also includes a brief overview of their implementation in the R software. The difficulty with the regression models adjusted for micro panel data is the ambiguity of their parameters estimation. This thesis proposes a way to improve the estimations through the cluster analysis. For this reason, the thesis also contains a description of methods of the cluster analysis of micro panel data. Because supply of the methods is limited, the main goal of this paper is to devise its own two-step approach for clustering micro panel data. In the first step, the panel data are transformed into a static form using a set of proposed characteristics of dynamics. These characteristics represent different features of time course of the observed variables. In the second step, the elements are clustered by conventional spatial clustering techniques (agglomerative clustering and the C-means partitioning). The clustering is based on a dissimilarity matrix of the values of clustering variables calculated in the first step. Another goal of this paper is to find out whether the suggested procedure leads to an improvement in quality of the regression models for this type of data. By means of a simulation study, the procedure drafted herein is compared to the procedure applied in the kml package of the R software, as well as to the clustering characteristics proposed by Urso (2004). The simulation study demonstrated better results of the proposed combination of clustering variables as compared to the other combinations currently used. A corresponding script written in the R-language represents another benefit of this paper. It is available on the attached CD and it can be used for analyses of readers own micro panel data.

Differences between men and women in the Czech labour market
Stroukal, Dominik ; Kadeřábková, Božena (advisor) ; Pavelka, Tomáš (referee) ; Němec, Otakar (referee)
This thesis consists of five articles that apply current world research on labor economics at the Czech Republic and confirms the significant differences between men and women in this market. It shows that gender has a significant influence on the preference on the labor market and, consequently, on employment and health. First, the thesis shows that preferences are relevant determinant of career and then we study the difference in preference of salary for men and women. Subsequently it shows that gender plays a significant role in explaining the relationship between homeownership, and unemployment, as well as unemployment and health. The first chapter was able to demonstrate that the preference for a career has a positive influence on the choice of career. The influence of higher education on prioritizing career proved to be positive and significant. Probability of a career choice is reduced by the presence of children, however, is not dependent on their number, which is contrary to the theory of preferences. The second chapter shows that Czech women prefer more non-monetary rewards than men. It has also been shown that people with university education are same in the preferences of non-monetary rewards regardless of the gender of the respondents, however, compared to the world's research, the Czech higher education increases this preference. It turned out that women prefer risk less than men. The third chapter demonstrates that although the housing market undermines labor mobility and employment in the Czech Republic at the regional level, therefore, that in regions with a higher rate of home ownership is higher unemployment, at the individual level, the owners of housing are unemployed are less likely. The estimates are significantly different for men and women. Men living in owner-occupied housing have a higher likelihood of employment than women. At regional level, however, this thesis shows that the high rate of home ownership increases unemployment for both men and women, in the long run only to women. The fourth chapter showed that men transition to homeownership reduces the likelihood of unemployment next year. For women, this relationship has proved to be insignificant. In addition, as insignificant showed the opposite relationship, the transition from unemployment to the newly acquired home ownership. The last chapter shows that the change in the working status to unemployment will increase in the future probability of worse health. Influence in less than two years, however, proved to be significant. An important conclusion is that men have a significantly stronger relationship between health and unemployment than women.

The perspectives of tourism in the Canary Islands (with special focus on Gran Canaria)
Pazderová, Monika ; Abrhám, Josef (advisor) ; Havlíčková, Blanka (referee)
The Bachelor´s thesis is aimed at discussing tourism and analyzing diffferent perspectives of developement in the Canary Islands, namely in the island of Gran Canaria. The goal of this thesis will first be to evaluace the current situation of tourism in Gran Canaria. It is necessary to find the various perpectives of developement for this area, while also assessing strategic proposal plans in order to increase the competitive ability. The theorical section of this thesis is focused on tourism determination, and destination of tourism. In addition, the origin and developement of tourism in the Canary Islands is discussed. The practical part of this thesis is focused on tourism in Gran Canaria; the life cycle is applied to the destination of Gran Canaria, and there is a complete description of the attractions and infrastructure of the destination. Additionally, a SWOT analysis will take place analyzing the strengths, weakeness, opportunities and threats of tourism in Gran Canaria. In the final chapter, suggestions and solutions for tourism in Gran Canaria will be made based on strategic plans from the Canary institutions of tourism.

Spain as a tourist destination
Zbořilová, Kristýna ; Abrhám, Josef (advisor) ; Havlíčková, Blanka (referee)
This Bachelor's Thesis deals with tourism in Spain. The topic is quite broad so the main aim of the thesis is to evaluate tourism in two significantly different regions - Andalusia and Basque Country. The first chapter defines terms related to tourism that are essential to coherently understand this thesis. For example, this part defines the term tourism and its typology. The second chapter focuses on tourism in all of Spain. In particular, Spain is described in terms of history and how tourism is evaluated. In addition, Spain's most attractive places are presented. The second to last, and final chapter are similar in structure in order to perform a comparison of the chapters. The first part of both chapters describes the regions. Then, tourism is evaluated by using statistics from incoming tourists. Finally, SWOT analysis is used to comprehensively evaluate the previously mentioned information.

The assessment of the possibilities in business cooperation of the Czech Republic and Mexico
Michálková, Denisa ; Sato, Alexej (advisor) ; Halík, Jaroslav (referee)
The thesis evaluates possibilities of business cooperation between The Czech Republic and Mexico. The aim of the thesis is to determine whether the political and economic environment in Mexico is developing in the way that the Czech Republic can here achieve its objectives of pro-export policy. Individual chapters will be devoted to the analysis of Export strategy 2012 - 2020, basci data about Mexico, and business relations between The Czech Republic and Mexico. In addition, the thesis includes SWOT analysis.

Social Activation Programs for Seniors from the Perspective of Social Workers
HAMERNÍKOVÁ, Lada
This Bachelor thesis entitled Social Activation Programs for Seniors from the Perspective of Social Workers mainly deals with the issue of social activation programs that are provided to seniors in residential facilities. The main objective is to ascertain the views of social workers on these programs. There are set two main research questions in the Bachelor thesis. The first one deals with the practicality and quality of activation programs for seniors, the second research question examines the opinion of social workers, whether the social activation programs are used by seniors. The theoretical part describes the current situation related to aging, engaged in gerontology, biological, psychological and social manifestations of aging, preparing for retirement, communication with the elderly, seniors' quality of life, social exclusion of older people, further discusses the services provided to the elderly , the role of social workers in residential facilities, individual planning, active aging, activation programs for seniors. It was chosen the qualitative research method through semi-structured interviews with the social workers in selected residential social services for the empirical part. It was set five basic questions and one additional question regarding to social activation programs for the interview. The results of the work showed that social activation programs for the elderly in residential facilities are from the perspective of social workers very beneficial, efficient, high-quality, relevant, they are used by seniors and improve the quality of life for seniors. The results of this Bachelor thesis can be used to improve the quality and the numbers of activation programs which are offered to seniors in residential facilities.

Evaluation of the effectiveness of teaching vocational subjects depending on physical activity before schooling.
Janošíková, Martina ; Hanušová, Marie (advisor)
The period of transition to secondary school brings substantial changes in the requirements for study obligations, autonomy, communication, expression, or separated from their families in the form of staying at the dormitory. Students enrolled in sport centers, in addition to these changes, still struggling with the responsibilities associated with sport. Because they are students first through fourth grades of secondary schools and secondary vocational schools, an age when image self-I am, what I believe in, arises in interactions with the outside world and their own experience, plays a very important role to influence the environment, educators, teachers and trainers, with which students spend most of their time in practice. This study looks at students comprehensively in terms of personal development as a multifactorial biopsychosocial unit, in terms of cognitive and motivational processes, states and properties from the perspective of social psychology dealing with the interactions, relationships and communication, psychology of individuals within the social group and its importance for the development of the individual . It monitors conditions and educational outcomes in terms of educational psychology, dealing with forming properties, opinions, attitudes and value orientation from the perspective of educational psychology.

Database conceived information assurance of E-shop operation
Debreczényiová Krammerová, Monika ; Vostrovský, Václav (advisor)
The main goal of this Bachelor thesis is to create a database design for an application that deals with the operation of a shop. In addition to the clarification of the theoretical principles of relational database technology is an important part of the definition of the requirements for the data model, influenced by current trends in the field of the data record shop. The core parts of the proposal itself, however, is a conceptual data model corresponding to the requirements set out in the previous section.