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Klíčové ukazatele výkonnosti jako nástroj pro dosahování podnikových cílů
Nováková, Veronika ; Wagner, Jaroslav (advisor) ; Lungová, Marcela (referee)
This thesis deals with the performance measurement and control of company by the Key Performance Indicators. The theoretical part briefly describes implementing and creation of the Key Performance Indicators. In this part, there are also mentioned fundamental principles of the Balanced Scorecard. The Balanced Scorecard is the best-known and the most elaborate management measuring and control system at the present time, which is based on the Key Performance Indicators. The practical part describes measuring and control system in the concrete company. In consequence, this system is compared with the Balanced Scorecard. In the final period of the practical part, there is an analysis of the contemporary system in the elected company and there are mentioned some proposals for the improvement of the measuring and control system in this company.
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Comparison of European and Czech law of environmental taxation
Jeřábková, Michaela ; Říhová, Lucie (advisor) ; Bauernöplová, Veronika (referee)
This bachelor work deals with the differences between European and Czech environmental tax adjustment. The first part focuses on the general definition of environmental taxes. Further, in the introductory section, is describing the harmonization of taxes through the tax reforms. For subsequent defining differences is state analysis of European energy directive and also the Czech law, called stabilization of public budget act, which includes environmental taxes. Susequently, the differences are analyzed in one area of immunity in a particular case. The conclusion attend to compliance the Czech law with European directive text, which are used by the ruling of the European Court of Justice.
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The Czech-Slovak mergers – accounting and tax aspects
Ferenčáková, Jana ; Skálová, Jana (advisor) ; Pelák, Jiří (referee)
Diploma thesis "The Czech-Slovak mergers -- accounting and tax aspects" is divided into two parts - theoretical and practical one. The firstly mentioned one briefly describes legal regulations of cross-border mergers, with the main focus on their accounting and tax aspects adapted by Czech and Slovak legislative framework. Further, hypothetical comparison of accounting and tax differences is performed especially for cross-border mergers to Czech Republic and to Slovak Republic. In second part, author applies this theoretical comparison to particular real case. The work also includes the analysis of cross-border mergers carried out in Czech and Slovak Republic in 2008 -- 2011 that are listed in Appendix 1. The primary objective of this thesis is to explore the accounting and tax apects of cross-border mergers in Slovak Republic.
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Analysis of usefulness of financial statements in relation to the investor’s decisions
Čermák, Martin ; Vašek, Libor (advisor) ; Procházka, David (referee)
The aim of this diploma thesis is to cover the problem of usefulness of financial statements and accompanying notes in relation to the most important users and their investment decision making. First part of the thesis describes substantial principles of financial statements and notes and forms theoretic basis for subsequent practical analysis. The role of annual accounts information in the decision-making process is further determined. General usefulness of financial statements is covered together with its qualitative and quantitative aspects. In practical part of the thesis the scoring-based model is used to assess usefulness of financial statements by examining its qualitative and quantitative aspects. The final part of the thesis is intended to reveal main sections of financial statements which can be easily adjusted to mislead investors in their decision making. The thesis is focused on financial statements based on both IFRS and Czech accounting standards, where both systems are being compared.
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The comparison of systems of health insurance in the Czech republic and in the United States of America
Benešová, Kristýna ; Písař, Pavel (advisor) ; Chalupníček, Pavel (referee)
The main purpose of my bachelor's work is to analyse the system of health insurance in the Czech Republic in comparison with the system established in the United States of America. The choice of these two countries is wholly intentional, because I would like to show the strong points and possible weaknesses of these two absolutely different systems. I shortly summarize the general principles of providing the public and private health insurance in the introductory part of my bachelor's work. Then I go over to the specific systems used in these two countries. I point out the defects of the public health insurance on an example of the Czech Republic, particularly its inefficiency and actual problems. I focus on an example of the USA in the next chapter, where is the private health insurance based on a voluntary base provided. I compare real indicators of these two countries in the analytical part of my work, e.g. the total expenditures on the health care etc. In this analysis I consider a rate of the efficiency, solidarity, accessibility and quality of the provided health care in these different systems. In conclusion I sum up the results of my analysis and consider whether and possibly in which way the Czech system of health insurance could be inspired by the American system.
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Analýza dotačních možností v lesním hospodářství 2007 - 2020
Szabo, Radomír
The aim of the thesis was to analyze the Rural Development Programme 2007-2013 and the Rural Development Programme 2014-2020 with concentration on forestry and compare these programs. Another target of this work was to summarize subsidies in the forestry from the budget of the Czech Republic, as well as individual regions. The work was performed by the analysis, comparison and evaluation of the collected data. It was found that the rural development programs studied in the two periods are different in grant titles and the amount of subsidies. Significant difference is in the way of providing of subsidies for afforestation and care of the firstly afforestated agricultural land. Moreover, these programs differ in the percentage of the money amount, overpaid to forest infrastructure. The contrast was also found between the two programs in the ratio of the percentage contributions from the EU and the Czech Republic. A significant difference was also observed in the payment of Natura 2000.
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Customer Satisfaction Research in the Private Healthcare Facility
Pravdová, Magda ; Plášková, Alena (advisor) ; Hodyc, Daniel (referee)
The thesis is focused on specifics of quality and customer satisfaction in health care. The theoretical part of the thesis summarizes the status of this issue in the literature; it compares theoretical approaches to quality that are generally applied and approaches that are recommended by authors for the health care sector. This part uses the Czech and foreign literature. The practical part of the thesis provides an overview of a current state of health care facilities, presents characteristics of the society where the research was conducted and its products. A satisfaction customer research is presented on a concrete example of a private eye care facility. Outcomes of the research are analyzed. Data obtained by the analysis are synthesized, the conclusion is made and further actions are suggested.
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Comparing the US and European Union Security Policies Related to the Threat of Weapons of Mass Destruction Proliferation
Kocková, Tereza ; Jireš, Jan (advisor) ; Slačálek, Ondřej (referee)
The purpose of this assignment is to compare and contrast the non-proliferation policies of the European Union and the United States after 9/11, based on key documents. To begin the focus will be on weapons of mass destruction (WMD); definition, types, key agreements and the organisations fighting against the proliferation. The research will continue by addressing the non-proliferation policy of the EU and the USA on key documents and case studies and how their approach to the iranian nuclear programme has been affected by them. Finally to conclude there will be an analysis of the differences between the policies.
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Elderly people as voters and their attitude to the slogans about social security
Jamrichová, Hana ; Šiklová, Jiřina (advisor) ; Víšek, Petr (referee)
The thesis deals with elderly people as voters and their attitudes towards slogans about social security. It examines electoral behaviour and preferences of elderly people and the influence od age on their voting decisions. Part of the thesis is devoted to the slogans od political parties, which are an important part of the campaigns and provides an comparison of election programes of parties in context of social security. The aim of the empirical work was to ascertain the views and attitudes of elderly people to particular slogans about social securities used in election campaign to the Chamber of Deputies in 2010.
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Segmentation of speech in consecutive interpreting
Tesaříková, Dana ; Čeňková, Ivana (referee) ; Csiriková, Marie (advisor)
The goal of our diploma thesis, which is by nature a contrastive study, is to define functional sentence perspective (FSP) in Czech and in Russian, to map the differences in its use in both languages and to compare how FSP is expressed in interpreted bilateral dialogues based on authentic empiric material. The study is divided into two main parts: theoretic and empiric. The theoretic part is dedicated to the study of FSP in Czech and Russian linguistics, its means of expression, its nature and significance for the communication process in which it takes place; in this part, we also make an attempt to map the characteristic structure of a statement in Russian and in Czech with an objective and subjective word order. Functional sentence perspective is one of the language universals but it always works within specific limitations of a language. These differences are studied on concrete authentic material. In the empiric, practical part we analyzed the material with the focus on how much functional sentence perspective influences the achievement of functional communicational equivalence. We compare how FSP is expressed and transferred in the interpreted texts from the point of view of adequacy of FSP and transfer of pragmatic meaning. We also analyze means of expressing FSP which are used there. We try to...
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