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Methods of transfer pricing by multinational enterprises in terms of tax administration
BÖHMOVÁ, Dana
The aim of the thesis is the analysis and evaluation of the application of transfer (transfer) the prices used in transactions of multinational enterprises in terms of tax administration. Generally describe the basic principles of the United people, the principle of the arm, the methods of the determination of the transfer pricing and documentation for transfer prices in accordance with the international rules and standards laid down by the Organization for economic cooperation and development, in accordance with the laws and guidelines of the Czech Republic. Furthermore, this thesis seeks to clarify the specific case studies, which are based on the practice of financial management, and the case-law, the effects of the determination of the transfer pricing methods, comparison of their advantages and disadvantages in establishing transfer prices in the Czech Republic. At the conclusion of the thesis summed up the results and recommend the adoption of more appropriate legislation in each of the areas of transfer pricing in the Czech Republic.
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Analysis of business and entrepreneurship sector policy in the town Písek
KOSTOHRYZOVÁ, Andrea
The aim of my thesis is to analyse business and entrepreneurship sector of the town Písek and positive attitude of the local municipality towards private business sector operating on the largest industrial zone in South Bohemia. Theoretical part concentrates on description and explanation of the basic terms and relations dealing with the topic of regional development. Afterwards, I focus on description of public and private sectors and possibilities of providing financial subsidies from both national and EU funds. The first section of practical part concentrates on detailed description of the region Písek from various viewpoints social, demographic, economic, industry sectors and competitiveness. Furthermore, I describe and analyse business and entrepreneurship conditions within the industrial zone lying on the edge of the northern part of the town Písek focusing on the past, present and future. I also describe clusters and evaluate success rate and effectiveness of the town Písek in obtaining financial subsidies from both national and EU funds. The last part uses the findings to compare the industrial zone in Písek with a similar industrial zone in Vodňany. Finally, I summarise and evaluate all findings. I outline the possibilities of further development of the industrial zone Písek and ways to obtain financial subsidies for development of business and entrepreneurship sector in the town Písek from accessible European funds.
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Gates - Sound instalation as an intersection of intermedia paradigms
Rataj, Jakub ; BARTOŇ, Hanuš (advisor) ; TROJAN, Jan (referee)
This work treats about the permeation of three spheres (sound instalation, soundscape and physical computing) and their influence for creating a proper piece of art ? sound instalation The Gates. First I treat about the sound instalation from different points of view ? historical context, the work with time, sound and space, technical and visual elaboration. In the end of the first part I describe the concept of my own sound instalation The Gates. In the second part I treat about the concept of soundscape and its influence for selecting the sound material. The last part treats about physical computing as an instrument for the realization of the sound instalation The Gates and as an instrument for enlarging the possibilities of the intermedial synthesis in a more general point of view.
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The Use of the Addictive Drugs by the Seniors
KOPAČKOVÁ, Dominika
The bachelor thesis deals with using addictive substances by senior citizens. The age cathegoty 60+ should not be omitted when speaking of using addictive substances. Even senior citizens are users of some addictive substances, especially drugs. The thesis is divided into two parts, theoretical and explorative one. There are four chapters in the theoretical part (Old age and ageing, Substance addiction, Addictive substances and their classification, Usage of addictive substances in the old age) and summarizes the knowledge from recent literature about this topic. First, the old age and ageing are described. This chapter deals with ageing and old age of the human. This work describes the right mental hygiene, too. Multi-factorial manifestation of the old age (biological, psychological and social) is mentioned as well. In the second chapter there are described the factors that increase probability of the addiction origin. These factors can be genetic, biological, and psychological. There are mentioned some system models of the formation, development and maintenance of addiction, dependence and definition of the signs that addiction manifests. The third chapter divides addictive substances between legal and illegal. There are their effects, impacts on the human organism decribed. The group of legal addictive substances are included tobacco, alcohol, drugs and certain foods. Illegal substances represented here by cannabis, hallucinogens, stimulants, opiates. The last fourth chapter focuses directly on the addictive behaviour of the senior citizens. Seniors are also users of substances with addictive potential. At first alcoholism is mapped, other chapters devote addiction to nicotine, drugs and narcotics. The main goal of the thesis is to determine whether seniors use an addictive substance. A partial goal of is to find out the extent and cause of using addictive substances by the senior population. To find out these goals there were used the principles of quantitive research. To collect the data there were used questionnaires, created all by the author. The questionnaires were created with open and closed questiones and used in the printed form. The research has been conducted in Sušice and its close surroundings in February 2015. Respondents were the people with the least age limit of 70 years. These were 40 people living in their households or home for elderly. The results show that also amongst senior citizens can be found those ones who use the addictive substances. Current problem are by the doctor prescribed drugs. Today´s senior citizen uses drugs regularly, very often also combination of more drugs. Seniors often use medication to relieve the pain because the pain occurs more frequently. They use drugs to help them sleep better, too. The next group of addictive substances, which this chapter deals with, are drugs with a shoothing effect. There are smokers between the senior citizens who bare this bad habit from their midlife. Some research shows that cannabis helps people with Parkinson's and Alzheimer´s disease. Seniors do not use cannabis for these purposes because it is not legal. Alcohol is drunk by older people on occassion, on the other hand there are also people who drink such an amount that is not considered as not-risky. Seniors do not drink so much on one occasion, compared to the young generation. In the thesis this problem is described more detailed. Results of the research can be used by lay public to understand issues of addictive substances better. This thesis can be source of information for students of healt-social fields of study and it can improve the awareness about reasons of using addictive substances amongs senior citizens.
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Stress situations and nursing personnel
MAREŠOVÁ, Lucie
This thesis deals with the stressful situations in the profession of the nursing staff. The occupation of the nurse belongs to the most demanding ones. In this occupation, the nurse is permanently affected by many stressors of different types. She faces death, the suffering, dying and incurably ill people very often. She is there in times of pain, agony and suffering. Personal encounters with these difficult situations require highly professional approach but most of all, they present immense work stress for the nurse. The theory section describes mainly the stressful situations that are the most common and most difficult in the work of the nursing staff. The next part of the theory section describes possible consequences of the stressful situations and methods of managing them including the support by the management. This thesis has two objectives. The first objective was to map the manners used by the nursing personnel to cope with the stressful situations brought by their profession. The second objective was to find out the difference in the coping with the stressful situations between the hospital staff and hospice staff. The research section of this thesis contains the quantitative research done using the technique of an anonymous questionnaire with 20 question prepared by ourselves. The questionnaire was distributed to the nursing staff of all categories in the hospital and hospice care. It was completed by 269 respondents in total. The data was statistically processed using systems Microsoft Excel 2010 and Software R, version 3.0.2 (Chi-squared test, Fisher´s exact test, and Wilcoxon test). We determined four hypotheses. H1: Manners of coping with the stressful situations depend on the qualification of the nursing staff reached; not confirmed. H2: Manners of coping with the stressful situations are influenced by the length of practice of the staff; not confirmed. H3: Manners of coping with the stressful situations differ between the hospital staff and hospice staff; confirmed. H4: The nursing staff views their own mental hygiene as more efficient than the support from the management concerning the coping with the stressful situations; confirmed. The research results show that the nursing staff faces the stressful situations very often. They see as the heaviest stress the care of the suffering and aggressive patient, conflicts with the patient´s family, conflicts at work and workload. The manners of coping with the work burden which proved as the best for them are relax, rest and sleep. There were no differences proved in the manners of coping with the stress among respective members of the nursing team. Nevertheless, the coping with the work burden of the nursing staff in the hospital and hospice care is different. A minimum of the respondents notices any support during the stressful situations from the employer. On the other hand, certain support by the management could be viewed in the form of trainings, supervision or contribution to a "recovery" which are granted to the respondents from the employer according to their answers. However, the respondents would prefer, as the support by the management, the increase in pay or more days off. The respondents view as insufficient the preparation of the graduates for the future stressful situations in their profession, as well. They would recommend mainly various trainings dealing with the stress and its management. A good solution to alleviate the work burden of the nursing staff and quality enhancement of the services provided could be investments into better work conditions, both in terms of sufficient human and material resources and the very organization of the work processes.
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Ruben Gallego in his autobiographical prose White on Black
Klánová, Kateřina ; Hlaváček, Antonín (advisor) ; Hříbková, Radka (referee)
The life of Russian writer David Ruben Gonzales Gallego. The Man Booker Prize in 2003. Analysis of autobiographical prose White on Black, character of Ruben Gallego in the novel. Analysis of work in terms of genre, language resources, composition, style, theme and meaning. Examining the influence of current modern language to the author's style. Adoption of the work and the reason the writer's popularity. Testimonials and personal evaluation.
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The assessment of equine housing systems in terms of welfare
Morávková, Kateřina ; Hofmanová, Barbora (advisor) ; Majzlík, Ivan (referee)
Nowadays, the conditions of animals' breeding are better than they were in the past and bigger emphasis i sput on their compliance and improvement. To secure/provide a good welfare is not an easy task for the breeders. Generally, we know how good welfare should look like, but we do not know, if the animal is satisfied. Various studies and experiments of good and bad life conditions appear. On the other hand, there still are lots of things about the welfare topics, which could be discovered and explored. Other question is, if a bad welfare has something common with animals' cruelty, or does not. One of categories, which is welfare focused on is stablig. When horse breeding and stabling, we should consider their native lifestyle and behaviour. We should do this, if we want to secure a good welfare. In many of cases there is a problem, because as it has been said, there is no strict rule, what is a good and bad welfare. Some horses can be satisfied in a box, and the other can feel bad in the box -- they can have depression and they will feel best when they are out with other horses. Every system and style of stabling has its pluses and minuses. Some of the systems seem to be less suitable for horses, but it depends on the horses' character. But horses do not chooses their kind of stabling, it is choosen by the breeder. The stabling has been solved for centuries, and it must have been solved in the past, it is in the peresent, and it will be in the future. But we still come with new and improved ways of stabling. A modern guy can not imagine, that nowadays stabling should be the same as it was in the past. Today, we do not know, if this way of stabling was found as a good type of welfare and if horses were satisfied with it. It is a question, if better welfare is a box stabling or a styling out. For working horses the best stabling is the lashing one, where horses work in a wood and they want a lot of relax -- through this kind of stabling the rest can be enabled. But according to the law foals can not be roped. To stable the horse with the rope for 22 is a breach of a welfare. So we must alway take the reasons of stabling into consideration and if an exgerrated care about stabling does not verge on a horse's satisfaction. Through the behaviour and understading the horses a guy should be able to recognize, if the horse is fully satisfied and the welfare is arranged in the best way. It should be a reward for the breeders, if the horse has the good lifestyle.
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Psychological and social aspects of unemployment
Kosíková, Monika ; Kebza, Vladimír (advisor) ; Höfrová, Alena (referee)
The final work of my bachelor's degree Psychological and social aspects of unemployment is primarily focused on the Benešov region. There are defined the basic terms in the theoretical part, which are used futher in the other parts of the work. The terms are not defined only in the economic point of view but the emphasis is on psychological aspects of loosing the job. Another way of definition is the social point of view and it describes the impact of unemployment on family and friends of the unemployed. The theoretical part is further given to a calculation of unemployment and to the forms of unemployment. Last but not least there are defined the risk groups of people in the theoretical part, who are put in danger the most by loosing and finding new job the most. The main aim of my work is to compare the evolution of total unemployment in the Benešov region with the other regions of the Central Bohemian Region and to characterize the structure of the unemployed in 2015. The last part is focused on processing the questionnaire in the employment office in Benešov.
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Motivation as a leadership
Kavina, Daniel ; Fiedler, Jiří (advisor) ; Kala, Štěpán (referee)
This Bachelor Thesis focuses on motivation as a way of leading people. It deals with a research of motivation in relation to leading underlings from the point of view of a headworker, and searches for important motivation factors which could have an influence on employees´ work. The object of the study is to find out how important motivation is when leading people, and to focus on significance of motivation stimuli from the point of view of head workers. The theoretical part of the study deals with high-quality background literary researchwhich can provide adequate resource for the analytical - research part of this work. The theoretical resource includes information which enables us to understand better the general system of motivation from the point of view of head workers. The theoretical part emphasizes the choice of suitable literature allowing summary and comparison of important theoretical pieces of knowledge. The practical part of this Bachelor Thesis concentrates on thorough analyses of data collected through the qualitative research. The research was carried out by means of a controlled-interview method, with the interview outcomes recorded in structured questionnaires prepared in advance. The research sample group was formed by 8 respondents willing to have their interviews recorded. The interviews were followed by drawing concrete conclusions which summarize findings obtained from the research executed. The conclusion part of the study presents objective recommendations resulting from the research findings.
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Hygienic safety of outdoor playgrounds with sandbox
Abertová, Jana ; Borůvka, Luboš (advisor) ; Anna, Anna (referee)
Playgrounds represent danger of a direct input of hazardous substances into children`s organism, that`s why they require a special attention. The diploma thesis deals with hygienic safety of outside playgrounds with sandpits in scope of valid legislation and medical risks, which might be caused by contamination.
The aim of the thesis is to assess the level of microbiological, parasitical and chemical contamination and hygienic safety of sand in outside playgrounds with sandpits in Hradec Kralove.
To check the contamination, samples of sand were taken in outside playgrounds with sandpits destined for children in Hradec Kralove. Safety parameters of taken samples were rated according to notice No. 238/2011 Coll., about setting of hygienic requirements for swimming pools, saunas and hygienic limits for sand in sandpits of outside playgrounds. The evaluation of samples was concentrated on microbiological, chemical and parasitical contamination of sandpits, which was analyzed by Medical Institute based in Usti nad Labem. The influence of position of playground within the town (city center vs. outskirts), time of collecting samples and age of each sandpit were judged.
The sandpits in Hradec Kralove in the years 2014 and 2015 were microbially contaminated over established limits only in one case. Parasitical or chemical contamination was not found in any case.
Next conclusion is that sandpits at end of season are contaminated by microorganisms about 18 % more often than at start of season and at the same time that sandpits in city center are contaminated about 14 % more frequently than in outskirts. New sandpits are often contaminated by thermotolerant coliform bacteria than old sandpits. From the point of view of chemical contamination, sandpits in city center are more contaminated by chemicals, however statistical difference is not significant. The discovered values of sand at start and end of season were misrepresented by addition of sand in sandpits in the course of main season.
Sandpits in Hradec Kralove had a high level of hygienic safety, which is determined in law No 258/2000 Coll., about protection of public health.
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