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Assessing economic development of the company Clasic Cotton Ltd
Leschtinová, Anna ; Boukal, Petr (advisor) ; Klečka, Jiří (referee)
The Bachelor's Thesis "Assessing economic development of the company Clasic Cotton Ltd" aims to evaluate the financial health of the company through the economic analysis. The analysis is developed over a period of five years, from 2009 to 2013. The theoretical part describes the chosen methods of the analysis. The practical part is first introduced by Clasic Cotton Ltd. and subsequently analyzed in its environment. Among the methods used include - absolute indicators, ratios , pyramid decomposition Du Pont, economic value added, bankruptcy models and more. In conclusion, the analysis results are summarized and on their basis the development of the company is evaluated.
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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.
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Factors of progressivity of personal income tax
Kočíbová, Barbora ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Study focuses on the influence of deductions and credits on progressivity of the personal income tax in the Czech Republic. The study is based on tax statistics, which collects information from filed tax returns. Progressive influence of selected elements of tax technique is assessed through effective tax rate, Lorenz curve and Gini coefficient. Examined period is mostly year 2013, because it contains the newest published data. The results from year 2013 are compared to the results from year 2009 in order to construe some values and to compare changes over time. Study also contains general treatise about tax progressivity and about personal income tax construction in Czech Republic. Marginally is mentioned also historical development of some design elements of this tax. In this part of the study are especially used legislative documents and their expository materials.
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Development of the secondary sex ratio in the world
Mielniczková, Aneta ; Kalibová, Květa (referee) ; Pavlík, Zdeněk (advisor)
Development of secondary sex ratio in the world Abstract A secondary sex ratio is one of the surveyed population sex ratios. The goal is to describe the development of this index in 1950-2008 period in the world. First, the world is analyzed at the level of "subregion", followed by the analysis of the continents and then a summary of the results. Calculations for the level of "subregion" are compared with estimates of the UN. Analysis of the continent is displayed through the use of frequency tables, which are displaying the development of the index in time along with data availability. The summary of this paper consists of theoretical assumptions that could affect the child's sex. That is why, these assumptions are often associated with epigenetic factors influencing the sex of some animals. In the analysis of the secondary sex ratio the importance of data reliability, which plays a key role, is highlighted. Unfortunately, for Africa there had to be used insufficient data, in places where the value significantly fluctuated. On the contrary, the advanced countries have provided quality data. Most of the expected assumptions were confirmed by the results. Keywords: secondary sex ratio, the sex ratio at birth, influences on the sex
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Legal regulations in sickness insurance and their influence on abuse of sickness benefits
KUNCOVÁ, Věra
Abstract My Bachelor dissertation ``Legal Adjustment of Sickness Insurance and its Influence on the Abuse of Sickness Benefits{\crqq} deals with the interpretation of the legal adjustment of individual sickness insurance benefits after 1st January 2008 and with reasons which may cause the abuse of sickness insurance benefits. The main objective of my Bachelor dissertation is not only to find out these causes but also to refer to the facts which could become a basis for changes and alterations in the legal adjustment of the sickness insurance system since 1st January 2009. My work and conclusions are based on good quality research using the method of half-standardized interviews with six respondents from OSSZ (=District Social Security Administration {--} transl. remark) in Tábor and Pelhřimov, and I also involved the method of documents analysis. The research was carried out on the basis of source materials which were available in OSSZ Tábor in the periods of January and February 2007, August to December 2007 and January and February 2008 and also on the basis of statistical data for years 2005, 2006, 2007 and 2008. The gathered data and interviews results apparently show that there is a tendency to the abuse of sickness insurance benefits in the company. This fact is supported by the legal adjustment both in the area of social insurance and in the area of health insurance, and consequently in the area of the criminal law too. The research established that there might be the abuse of benefits, but on the other hand, if you compare the data showing the amount of finances invested into the sickness insurance benefits in the months of January and February of years 2005, 2006, 2007 and 2008, it is apparent that in February 2008 there is a decline in financial means invested into these benefits. We have succeeded in reduction of expenses on sickness benefits then. And the adoption of the waiting period can partly prevent from sickness benefits abusing too. In spite of that decline which has indisputably resulted from the legal adjustment valid since 1st January 2008 there are remedies that could prevent from further benefits abusing such as a consistent reform in the health service system, introduction of clear rules for checking those who are on sick leave and financial participation of employers during the sick leave of their employees. Concentration of sickness benefits payments for employees of small organizations, for self-employed individuals and for employees of organizations onto OSSZ companies (=District Social Security Administration) should make this paperwork easier and should cause the fall in expenses connected with sickness benefits payments.
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Strategic analysis of the company
Kostrova, Anastasia ; Tyll, Ladislav (advisor) ; Mikovcová, Hana (referee)
Today we are living in a period of unstable economical and political environment. Under these conditions, the ability to adapt to new opportunities, threats and use effectively resources of a company becomes essential. Strategic analysis is a process of developing strategy for a company by understanding of the business and the environment in which it operates. It's a process of defining a company's strategy, direction and goals. The purpose of this paper is to carry out strategic analysis of JSC "Volzhsky Abrasive Works". Strategic analysis of the works consist of various tools : such as investigation, forecasting, analyzing, planning. It includes the following analysis tools : PEST analysis, Porter's five forces a competitor analysis, VRIO and SWOT analysis. Tools used in strategic analysis measure a business's market, competitive position, values, strengths, weaknesses, opportunities and threats of the company. Strategic analysis provides managers a clear view of the company's business operations, their goals, objectives and how they achieve their targets.
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Community Aproach to the People with Mental Health Problems As Alternative to the Institucional Care
Strnadová, Dagmar ; Klimešová, Anna (advisor) ; Sivek, Vojtěch (referee)
In the history the care of people with a mental health problems was going through a lot of changes. Most of the people were accepted as a part of a society. The family and a local community had been taken care of them. Only a small part of people with a mental health problems had been banished or kept in prison. With the beginning of a modern period the people with a mental illness have devoted and segregated in a large extent. The psychiatri and care for disordered people occured rapid developement in 20th century. In the 50's the psychiatric institution had been closing down in a many advanced countries. Institutional care was replaced with a out-patient and comunity care services. The main target of a community care is to help to the people with a mental illness so they can live in a naturally neighbourhood. The Great Britain has ranked among countries with a along tradition of community care. The broad range of services in the domain of living, employment and a leisure time arised here. The attitude to disordered people was also changed. In the Czech republic the community work set up to apply in 90's. Since the time the big progress was reached. Nevertheless the institutional care is still being preferred. The community care concur at traditional community values and it is established on esteem to...
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Information to be found in folk chronicles at the foothills of the Orlické Hory mountains in the 18th century
Svobodová, Ilona ; Horský, Jan (referee) ; Maur, Eduard (advisor)
The goal ofthis Degree Work is to show (through an analysis of eleven folk chronicles originating from the foothi11s of the Orlické Hory Mountains) how country people of that time coped with the rapid course of events in the 18th century - what impression was left on their minds by numerous armed conflicts (the War of Austrian Succession, the Seven Years' War, the Prussian Invasion in 1778 to 1779) that often hit this region, how the people responded to famines, climate fluctuations, celestial phenomena, how they faced up to the disturbance of their traditional way of life and to the disturbance of natural development of the society by the rapid changes caused by the Enlightenment reforms, and last but not least, what they were interested in and what they were thinking about in periods of re1ative quiet. Folk chronic1es are valuable, but for the time being, often neglected sources ofhistorical information that can help lift a little the veil ofless know aspects ofhuman history. By their character, they are subjective, private and unprofessional works often created by people with limited education, of various professions, various social positions, residences (towns, villages), etc. which considerably influenced their records. The beginnings of the interest of the Czech historiography in folk chronicles date...
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Finanční analýza společnosti United Parcel Service Czech Republic, s. r. o. a srovnání s konkurenty
Roudnická, Markéta ; Staňková, Anna (advisor) ; Marek, Petr (referee)
This thesis is focused on the financial analysis of United Parcel Service Czech Republic, s. r. o. during the period from 2010 to 2014 and the subsequent comparison of its results with selected comparable companies. The thesis is divided into two parts. In the theoretical part the methods of the financial analysis are defined and the optimal values of each financial indicator are determined. In the second part the company is introduced and the specific values of the described indicators are calculated as well as there is an intercompany comparison realized. The conclusion of this thesis is dedicated to an accurate description of the current situation of the company in the context of both optimal values and values which are usually achieved by comparable companies.
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