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Small Size Municipality Revenues in Czech Republic
JIREKOVÁ, Kateřina
The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small villages, defined as municipalities up to 499 inhabitants. In the second group there are other municipalities of the Czech Republic except small villages, statutory cities and the Capital City of Prague. The real data were recalculated per head for this analysis and minimum, maximum, median and arithmetic mean were found. Variability of incomes is evaluated from these results. Regression and correlation analysis is made in some groups of revenues because of finding dependence among variables. Disparity in incomes of small towns and other communities is assessed by comparing the arithmetic means and medians between groups of municipalities using a Two-Sample t-test and Mann-Whitney test. Revenue growth is evaluated determination of the trends of the time series using linear regression. Some specifics in financing small villages were found from these analyzes. There was also confirmation of the hypothesis that small municipalities have lower incomes per an inhabitant.
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Customer Relationship Management in B2B
VRCHOTA, Tomáš
This thesis is focused on CRM systems for small and medium-sized enterprises operating in the B2B market. The main goal was to identify the needs and possibilities of the use of CRM systems in small and medium-sized enterprises operating in the B2B market and propose the appropriate CRM systems for this target group. Needs of small and medium-sized enterprises were explored by qualitative research by individual structured interviews. In the next part of the thesis I selected 33 CRM systems which I analyzed for the required functionality. In the last part of the thesis I evaluated the selected CRM systems for small and medium-sized enterprise according to criterions: price, customer service and user-friendliness.
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Application of Queueing Theory
VÁŇOVÁ, Eliška
The goal of this thesis was to understand Queueing Theory and use it for analysis of queueing system of hypermarket company PZV. Theoretical part is consists of basic iformations which is necessary to know for application of queueing theory. First chapter is about random variables, random event, random proces, stochastic and Poisson processes and Markov chains. Then was possible to describe queueing theory basic characteristics, parameters, analy-sis, classification and basic models. In the practical part was from the beginning analyze development of custo-mers going through cashier zone. On the base of analysis were customers divided into 4 groups. For these groups were counted characteristics and parameters, next was analyzed the system, but because data were too inaccurate, it was necessary to use different values for the groups and to count analysis for these values. The last step was to find number of cashiers to make system optimal. The result, it was 4 ca-shiers, was unfortunately not accurate. For better results it would be necessary to have more detail data.
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The Screen of Laughter and Remembering: Cinematography and Post-Socialist Memory
Hladík, Radim ; Dvořák, Tomáš (advisor) ; Kusá, Zuzana (referee) ; Hanáková, Petra (referee)
THE SCREEN OF LAUGHTER AND REMEMBERING Collective Memory and Representations of State Socialism in Czech Cinematography This dissertation has very little to say about state socialism. Rather, it is a work about the memory of state socialism in the post-socialist Czech Republic, about the ways in which state socialism can be remembered in the present. From the perspective of collective memory, "it is not only the ancien regime that produced revolution, but in some respect the revolution produced the ancient regime, giving it a shape, a sense of closure" (Boym 2001, xvi). And there are indeed many, often conflicted modes of remembering this particular past. Françoise Mayer, for example, has identified several distinct types of remembering the "communism" in Czech society (Mayer, 2009). And her list is by no means exhaustive. At the centre of this treatise is the Czech post-socialist cinema. My dissertation thesis was prompted by the question of how cinematic representations bear on the collective memory of state socialism in the Czech Republic. . In the first chapter, I explore how cinema represents the past in comparison to historiography. In my work, it is evident that Czech cinema does not follow the epistemological criterion of referentiality that binds historians. A more important observation - and one...
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Genetic eye diseases in dogs
Šmejkalová, Barbora ; Hofmanová, Barbora (advisor)
Eye diseases in dogs are often very similar to humans eye disease. Eye diseases are becoming more common in pure breed of dogs, therefore it is important to take them into consideration, particularly when we are crossing the parent generation.
In the first part is explained in detail and illustrated anatomy of the eye, including images and photographs. In the next part, there are described various eye diseases, namely cataract, glaucoma, hereditary diseases of the retina, progressive retinal atrophy (PRA) and Collie Eye Anomaly (CEA). For each disease is described, how it is possible to diagnose the disease, how it progress, what is its connection with genetic and possible treatment alternatives. In closing there are tables and graphs showing the frequency of occurrence of a specific disease either from an overall perspective or from the perspective of individual breeds.
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Effect of sex on growth and formation of dorsal muscle of pigs
Fáberová, Gabriela ; Čítek, Jaroslav (advisor) ; Zadinová, Kateřina (referee)
Effect of sex on growth and formation of dorsal muscule of pigs Summary The aim of this thesis is to determine the influence of gender on the growth and formation of the pigs dorsal muscle. Growth is one of the basic phenomenon characterizing living organism. Is a creation of nonliving to living matter. The amount of body mass is not constant through the life, it is changing significantly. In the early postnatal period is skeleton growing faster compared to muscles and fat then leads to faster growth of muscle and in the last period called maturity to the fattening. Evaluating growth has a significant gender effect. In case of pigs, it is common to feed barrows and gilts. Nowadays it begins to think about feeding of boars or the imunocastrates. Due to different hormonal activities we can expect different muscle and fat deposition. The task of this study was to clarify the influence of gender on the formation and growth of pigs dorsal muscle. There were 72 pigs tested in total. Pigs were housed in pairs in cotes and divided by gender for pigs, boars, imunocastrates and sows. This subpopulation of genotype DanBred animals were divided to 1/4 (18ks) uncastrated male pigs (K) 1/4 (18ks) hormonally castrated male pigs (I), 1/4 (18ks) barrows (V) and 1/4 (18ks ) gilts (P). Average live weight of pigs at the start of the trial was 28.5 kg, while the test was conducted to average 107 kg bodyweight. Through all time pigs were fed ad-libitum KKS. During the test it was monitored at weekly intervals individual live weight, back fat thickness at A, B, muscle depth at A, B and the total percentage of muscle for all categories of pigs. The obtained results show that the growth and formation of a long dorsal muscle are influenced by gender. When comparing the weight in a given period, we conclude that during the time the difference between gilts and imunocastrates grow up. Best growth had imunocastrates gilts similarly, only was there an earlier stop of the growth. The highest increase in fat and muscle measured at the A and B, occurred in pigs, in sows we can see increasing gains in fat with respect to the period in which they are fattening. Boars had the lowest backfat thickness, imunocastrates. With imunocastrates we evaluate low fat increase compared to the beginning of the observation. The biggest muscle depth measured at A and B had the barrows with gilts and imunocastrates and especially boars did not reach the values as barrows and gilts, who had the highest muscle depth. Biggest % of muscle was measured in sows. A large proportion of muscle can be seen in male pigs. The proportion of muscle mass of imunocastrates was under the average and worst ratio of muscle had especially at the end of feeding barrows indicating that with increasing age there is a significant fattening, compared to the remaining groups of pigs Keywords: pig, growth rate, muscle fibers
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Factors affecting postmortem changes in pork meat
Seilerová, Michaela ; Čítek, Jaroslav (advisor) ; Lebedová, Nicole (referee)
The thesis focused on the summary of the quality of pork. The main indicators of the quality of pork and of meat generally together with a chemical composition and the external and internal factors dealing with the quality of meat are described in the thesis. The various histological structure, the variable chemical content, technological features are found in meat. The structure and composition depends on a way of living, the function of the parts of an animal body, on lots of intravital factors (a kind of an animal, breed, male or female, age, the way of nutrition, the state of health). Meat is a valuable source of nutrients and essential acids for a man. The human organism is not able to synthesize the essential acids itself. Lipids are the important part of meat, their main function is storing energy. They are found as a reserve tissue in the subcutaneus parts of animals or among muscular fibre. The amount of carbohydrates contained in meat is not important, meat is low in carbohydrates. They are only important for meat maturation. Meat is high in minerals and vitamins. It is necesary for a man and should be a part of our diet. The important factor for a meat quality is described as a formation of muscular fibres. There are the thin fibres in the meat of a high quality and the thick and fat fibres in the meat of a low quality. The meat quality depends on a number and charactes of animal fibres. The meat of a high quality is for example loin - it is the meat with fine fibres. The next factor which has influence on a meat quality is course of post mortem changes.We can differentiate four stages in these processes: prae rigor, rigor mortis, aging of the meat and deep autolysis. Post mortem aiging processes can deviate from teh standard from variety of reasons and as concequences we can see quality deviation of the meat for example PSE, DFD, RSE, Hampshire efect and cold shortening.Also the breed has the influance on the quality of the meat namely sensitivity to stress,growth characteristic and parameters of slaughter value, other internal factors are age and sex. External factors which has the influance on the quality of the meat are transport of the animals to the slaughterhouse, attitude of the employees during chasing after the animals, the rest before slaughter, stunning itself,bleeding thereafter and cooling down after slaughtery.
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Climate operation at the turn of the 18th and 19th century in memories of F.J. Vavák
Málková, Štěpánka ; Soukupová, Jana (advisor) ; Vokoun, Martin (referee)
This thesis focuses on documentary sources, mainly chronicles and memoirs of historical and contemporary terms and their use for meteorological purposes. The climate in the end 18th and the beginning 19th centuries, influenced mainly conclude the Little Ice Age, which was characterized by a strong cooling and temperature fluctuations. Memories of F. J. Vavák, neighbour and mayor of Milčice were investigated from the years 1770 to 1816 and evaluated records on weather and other factors affecting the climate and the evolution of agricultural crops between the years 1770-1816. This work also describes the historical context and inclusion in the context of historical and climatological during arising from the memories of František J. Vavák and impact on the life of the time population.
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Tax burden on entrepreneurs natural persons
Týřová, Jana ; Světlíková, Daniela (advisor) ; Pavla, Pavla (referee)
The present thesis deals with the issue of tax burden on entrepreneurs natural persons. A complex analysis of the relevant current legislation is carried out, with special focus on the Act No. 586/1992 Coll., On Income taxes, as amended, and Act No. 235/2004 Coll., The Value Added Tax, as amended.
Tax burden is looked at from a narrower, financial perspective, as well as from a wider perspective by looking at non-financial aspects such as the duties and regulations imposed by the bureaucratic state machinery, complications with registering for tax etc. The financial burdens analysed here include tax duties and contributions to health and social insurance.
Data about registered tax subjects and the number of tax returns filed in different years in relation to legislative changes are drawn from the database of the Revenue office of the Ústí region, Regional office in Libochovice, and analysed. An example of a particular entrepreneur natural person is chosen and data about his financial statements are analysed and discussed.
Finally, possible solutions to the problems identified are proposed and discussed.
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Selected economic context of social care services
Čechová, Ilona ; Pikola, Pavel (advisor) ; Jaromír, Jaromír (referee)
Summary
In the theoretical part of the thesis Selected Economic Aspects of Social Care Services, I present a definition and an overview of the statutory regulation of social care services in the historical perspective and from the viewpoint of the valid law. The subsequent section, which is the core segment of the theoretical part of my thesis, sets forth a specification and a general outline of all social care services available in our jurisdiction.
The chapter about the funding of social services identifies the available financial resources, and the range of options associated with the payment of social care services. The services and particularly the financing methods constitute a frequent topic for discussion among all main initiators (promoters, movers) of social services.
In the practical part of the thesis, I present an identification of financial resources of one selected social service provider, and an analysis of its income from transfers, users payments for meals, from the accommodation and care allowances, and other revenue generated from 2005 to 2015. This part of the thesis also shows a comparison of the amount of individual transfers and payments from users, including per-user care allowance per year and month in the period from 2005 to 2015. The analysis is then used to identify the system for subsidy allocation, to draw conclusions on specific findings, and to present some recommendations. The last section of the practical part compares the selected social service provider with other organizations providing the same services in the year 2014.
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