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Portfolio diversification
ŠÍP, Martin
The goal of this bachelor thesis is to show how the choice of stocks impacts the portfolio diversification in relation to risk and return. The risk was calculated as standard deviation and historical return rate was considered. The theoretical part explains basic terms related with portfolio diversification, Markowitz model, capital stock and most important factors that lead to the optimal portfolio creation such as return, risk and covariance. The practical part explains in detail, how to create an optimal portfolio. Ten companies from different sectors were randomly chosen for this bachelor thesis. These companies' shares are traded on the New York Stock Exchange. The covariance of these shares is lower than one. The next step was to calculate historical return rate and historical risk of portfolios. The highest value of historical return rate was 2.31 % and the lowest value of historical risk achieved 22.77 %. Subsequently, the efficient frontier was determined. The efficient frontier is the set of optimal portfolios that offers the highest expected return for a defined level of risk or the lowest risk for a given level of expected return. The lowest value of portfolio risk was 2.97 % with a return of 1.38 % and the highest value of portfolio risk was 4.03 % with a return of 2.13 %. The investor chooses the portfolio which maximizes his expected benefit.
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Exchange Differences in Accountancy in an Enterprise
ŠPILAUEROVÁ, Hana
In connection with economy globalisation, international cooperation of companies and expansion of international trade, the issue of exchange rates, transfer of currencies and exchange differences concerns companies more and more. The aim of this thesis was to show in theory as well as in practice how a company transfers assets and liabilities expressed in a foreign currency into Czech crowns by means of exchange rates. In the theoretical part, methods are described how to realise this transfer and abide by legal regulations concerning this issue. Next, accounting operations are given where it comes to creation of exchange differences. Data for the practical part were provided by the enterprise ESSA Ltd. On these data, the influence of exchange differences on the company's economic results in the years 2009-2015 is shown. The method of accounting exchange differences is presented on individual cases of accounts receivable and accounts payable. For orientation in the issue, model examples of other accounting cases are given where exchange differences may arise.
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Role of the nurse in screening for depression in the elderly.
VRZALOVÁ, Monika
The diploma thesis deals with problems of depression in older people. Mainly the work is focused on identifying and analyzing the role of nurses in screening for depression in older people in primary care, acute care, long-term care and home care. This thesis was focused on theoretical direction and was used the method of design and demonstration. In this thesis was set one main goals with five research questions. The main goal was to identify and analyze the role of nurses in screening for depression in the elderly. RQ 1: What is the role of the nurse in screening for depression in the elderly? RQ 2: What is the role of the nurse in the primary care in screening for depression in the elderly? RQ 3: What is the role of the nurse in screening for depression in hospitalized patients in acute care? RQ 4: What is the role of the nurse in screening for depression in seniors in long-term and home care? RQ 5: What rating scales and methods are used in screening for depression in the elderly? The thesis introduce the concept of depression. The following are specified the causes of and the important factors that affect depression in the elderly. It also deals the differences in the clinical symptomatology of depression in old age. It explains possibilities and various barriers in the diagnosis of depression. Another chapter introduces complete geriatric examination, diagnostic classification systems, possible screening methods and scales for detection of depression in the elderly population. It also deals methods of pharmacological and non-pharmacological treatment and its possible complications associated with older age. By reason of increased suicide rate caused by depressive disorder the issue of suicidal behavior in the elderly is introduced. The next chapter deals with the nursing process, which is used by nurses in practice. It consists of the evaluation of the patient's health condition, making nursing diagnosis, creating nursing plan and subsequent implementation and evaluation. The nursing process is also needy for providing quality care. The nursing process in the stage of nursing diagnosis, introduces possible nursing diagnosis for a patient suffering from depression, which are based on the latest classification. Finally is described the role of nurses in screening for depression in the elderly in different health facilities and their contribution to the timely evaluation of depression in the elderly. This chapter introduces the role of nurses, nursing screening and collaboration with a physician. The role of nurses in screening for depression in different medical facilities is based on the first phase of the nursing process of assessment. On the basis of objective and subjective information, the nurse will assess the overall health and mental condition of the patient. Primarily, it was investigated what is the role of the nurse in screening for depression. On the basis of content analysis and synthesis it was necessary to used and processed domestic and foreign literature. A number of relevant sources are the results of various studies and Meta-analyzes, mostly from abroad, but also from the Czech Republic. The thesis can serve as a basis for nurses. The result of this thesis is to create e-learning material available for students in the Faculty of Health and Social Sciences of South Bohemia in Ceske Budejovice in the tutorial called Moodle.
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Nursing care in a hygienic and epidemiological regime from the patient's perspective.
KŘEPELOVÁ, Lenka
Considering contemporary lifestyle and possibility of travelling imported infections accrued and some illnesses come back that have not occurred nearly at us more. Not only haemorrhagic fevers and other highly infectious illnesses but also hospital multiresistant bacterial strains that mean high risk for patients constitute a threat. The number of nosocomial infectious grows still. The patient is in the case of suspicion or already diagnosed infectious illness isolated and treated in the infectious department or in the tribal department in the room with increased hygienic-epidemiologic regime. The patient is saved in a single room, the possibility of visits is reduced and the staff uses personal protective equipment. The man is holistic being and it can come due to isolation to lack of satisfaction of his/her bio-psycho-social needs. The aim of this thesis is to identify unsatisfied bio-psycho-social needs of patients in increased hygienic-epidemiologic regime and to describe changes in needs of the patient depending on the time of hospitalisation. The theoretic part describes the problematics of infectious illnesses, system of the care for the patient with infectious illness and changes in human needs in the period of the illness. The empiric part of the thesis deals with unsatisfied bio-psycho-social needs of isolated individual through quantitative research. The research suite was made up of 10 patients who were hospitalised in the room with increased hygienic-epidemiologic regime. The survey was carried out in the Hospital Jihlava by semistructured interview and the results of the survey were processed by opened coding by method paper and pencil. It is emphasized that the most needs of the patient have biological, psychical, social and even spiritual aspects. The rate of satisfaction with caregiving depends on the health condition and personality of the patient. Not small influence has the length of the hospitalisation, too. It was found out during the survey that the patients have not enough information about specifics of the care in the infectious department and that is why there is often a misunderstanding of necessity of barrier measures. It is possible to avoid useless misunderstanding through timely and suitable education. It was created an educational material with the title "Guide for patients hospitalised in the infectious department of Hospital Jihlava" for this purpose. Employees of the infectious department of Hospital Jihlava were informed with results of the research during a workshop, too.
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Strategie oplozování u ryb s vnějším oplozením
SIDDIQUE, Mohammad Abdul Momin
Morphological properties, species specific differences, development, and function of egg envelopes are of importance for a better understanding of fertilization strategies as well as for captive reproduction. We reviewed morphology and the developmental stages of egg envelopes, mechanism of polyspermy block, and also the role of micropyle and cortical granules in polyspermy block for acipenserid eggs. The structure of the egg envelope is similar among the acipenserids, comprising an external envelope (thecal cells, basal lamina, and follicular epithelium), a five-layered oocyte envelope (adhesive layer, alveolar layer, epilayer, and zona radiata externa and interna) and a layer of oocyte matrix and cortical granules. The development of acipenserid egg envelope within the ovary comprises five stages, with further changes following fertilization. Moreover, we standardized the terminology used to describe the egg membranes which can minimize the confusions and be helpful for future work on acipenserids eggs as well as for other fish species. The sperm to egg ratio (required to fertilize eggs) and effects of pre-incubation of eggs in freshwater before fertilization were studied to standardized fertilization protocols for sterlet Acipenser ruthenus. Pre-incubation time had no effect on fertilization success at 430,000:1 and 43,000:1 sperm to egg ratios, while it was significant at the 4300:1 and 430:1 ratios. The use of adequate experimental suboptimal sperm to egg ratio revealed a positive effect of pre-incubation time, such that at the 430:1 ratio, 0.5 min pre-incubation increased the fertilization rate than 10 min. Transmission electron microscopy showed that pre-incubation of eggs in water for <10 min did not trigger a cortical reaction, suggesting that a low sperm to egg ratio 0.5 to 1 min pre-incubation of eggs in freshwater prior to fertilization can enhance fertilization rate of sterlet (minimally do not change fertilization). The effects of pre-incubation in seawater and the duration of egg receptivity were determined for fresh and over-ripe sea bass eggs. Our results revealed a significant effect of pre-incubation time for both the fresh (P < 0.01) and over-ripe eggs (P < 0.01). The fresh eggs had a higher fertilization success than over-ripe eggs. Fertilization success of eggs significantly declined for both of these treatments after 3 min of pre-incubation clearly indicated that sea bass eggs are able to be fertilized by sperm for up to 3 min after release into seawater. Effects of pre-incubation of eggs and activation medium on the percentage of eyed embryos for Ide Leuciscus idus were examined. At the eyed-egg stage, pre-incubation time was significant for the freshwater activation medium (P < 0.001), such that the percentage of eyed embryos declined across the pre-incubation time gradient. Activating medium had a significant effect on the percentage of eyed embryos for each pre-incubation time (P < 0.05). More precisely, freshwater produced the lowest percentage of eyed embryos at all pre-incubation times, whereas saline water and Woynarovich solution produced the highest percentage of eyed embryos at 0 s and 30 s before incubation. Examination of sperm traits showed no impact of activating medium on computer assisted sperm analysis parameters. Our results suggested that saline water or Woynarovich solution improve fertilization rate in Ide during fertilization. In conclusion, this thesis provides basic knowledge on gamete biology, role of egg receptivity period, effects of pre-incubation of eggs and different activating medium which can be useful to understand the fertilization strategies of different externally fertilizing fishes as well as standardize their fertilization protocol for captive reproduction.
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Global Economy Outlook - September 2016
Česká národní banka
The September issue of Global Economic Outlook presents the regular monthly overview of recent and expected developments in selected territories, focusing on key economic variables: inflation, GDP growth, leading indicators, interest rates, exchange rates and commodity prices. In this issue, we also focus on the closing of the output gap in OECD countries in the current low-inflation environment. We point out that the output gap is currently closing at near-zero inflation rates rather than at rates close to 2% (corresponding to the generally accepted price stability criterion). The current output gap and inflation outlooks signal a gradual return to the output gap closing at consumer inflation rates of approximately 2%.
Fulltext:  PDF; PDF
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Analysis of connectivity of territorial system of Landscape ecological stability in Hradec Králové region
Jebavá, Lucie ; Šímová, Petra (advisor) ; Skaloš, Jan (referee)
The thesis deals with analysis of connectivity of a territorial system of landscape ecological stability in the Hradec Králové region. This area is also famous for its typical agricultural production. The calculations done in software Conefor were counted for three groups of animals with different dispersal possibilities. It was made in several phases. At first, the connectivity of all biocentres was counted then the connectivity without nonfunctional biocentres. In the next step was counted connectivity for three categories of biotopes and the same calculations were made for newly proposed biocentres. The results from software Conefor show that the indicies are not so clear. Also the rate of connectivity in the study area is questionable.
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The influence of time in feed enrichment with unsaturated fatty acids to selected parameters of pig carcass value with regard to the fatty acid composition of intramuscular fat
Pantoflíček, Jiří ; Čítek, Jaroslav (advisor) ; Miloslav, Miloslav (referee)
The thesis aims to evaluate the impact of aliment with higher contents of unsaturated fatty acids, consumed for a different period of time, to utilitarian attributes of pigs before a slaughter, with respect to the composition of fatty acids in the intramuscular fat of tested animals.
The factors that influence the quality of meat are interior, exterior and technological. Among the qualitative markers of quality of meat we rank the share of meat and fat, acidification rate, color, viscosity, contents of intramuscular fat (marbling), smell, taste, juiciness and delicacy. Together with hygienic and nutritive attributes, consumers and processors consider these technological and sensory aspects to be the most important.
The ultimate goal of this thesis is to compare the impact of different length of feeding soy oil on parameters of pork meat quality and growth.
However, the interference of growth attributes was inconclusive and the test result came similar in different groups of tested pigs.
What was influenced by adding the soy oil into the feed is the fatty acids profile. The contents of fatty acids remained unchanged in every test group. Over time the content of monounsaturated fatty acids decreased. The most significant change occurred in representation of polyunsaturated fatty acids, which increased in the test groups with longer period of feeding with enriched feed, mostly at the expense of monounsaturated fatty acids.
The differences between the test groups of pigs were statistically inconclusive; therefore the soy oil enrichment did not worsen the technological parameters of meat and fat quality.
The longer period of feeding the soy oil enriched feed led to significant increase in polyunsaturated fatty acids. According to the findings, adding the soy oil into the feed will have no effect at all if done short time before the slaughter.
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Labour costs and benefits in the selected company
Kunová, Martina ; Šišková, Jitka (advisor) ; Helena, Helena (referee)
The thesis titled is focused on the issues of wage costs and employee benefits.
Literary research of the thesis defines basic terms, which are related to labor costs and employee benefits. Within the scope of the term wage costs, the core meaning of wages is captured, both in terms of wages of the employees, as well as in terms of the employer. Wages, salaries and bonuses are the basic evaluation of the workload of each employee of the given company.
A payroll system is created within each company, in which the basic ranges of the labor costs for the whole hierarchy of employees is determined. Each employee has his position and job description and these two principles are correctly evaluated. Firm rules are set for the calculation of net earnings, which are determined by a costing calculation and the percentage rate of the social insurance, health insurance and advances on income tax of individuals from employment.
Other possibilities of eligible employees beyond basic gross salary are employee benefits. This is a form of employee motivation in every society. Not only are they of great importance for employees, they are also an appropriate component of tax optimization from the perspective of the employer. In terms of the law on income tax, employee benefits are divided into three groups according to their impact on the tax and contribution advantages. Companies can then use these tax savings for their further development, or alternatively, for the expansion of the provision of employee benefits in society.
The practical part of the thesis is based on the literature search. First, it focuses on the analysis of payroll costs for the period from 2004 to 2014. The calculation of wages is done for three different income groups of employees in the selected organization. It monitors the evolution of net wages and payments of taxes on income of individuals from employment during the reporting period. There are various recognized methods of calculation of wages according to individual changes of the law during the reporting period.
The next step in the practical part of the thesis describes the system of employee benefits in the selected organization. Part of my own work is a survey among the employees of the company on this issue. The obtained data are analyzed and processed into clear graphs. The acquired results are the basis for the creation of proposals and recommendations for changes in the provision of employee benefits for the selected organization.
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Maastricht Criteria and Their Role in Common Monetary Policy of the European Union
Fleischmannová, Hana ; Boháčková, Ivana (advisor) ; Radek, Radek (referee)
This thesis deals with the monetary union development issues and their role in the process of European Union integration. Following the Maastricht convergence criteria (price stability, foreign exchange rate stability, stability of long-term interest rates, and condition of public finance) is essential for the accession to the European Monetary Union (EMU). The sense of Maastricht criteria is to evaluate the level of economic convergence. The content of the thesis focuses both on the evaluation of the candidates ability to fulfill the Maastricht criteria and to integrate into the monetary regime of EMU, and fulfilment of the criteria by current members of EU. Next part of the thesis follows up the origin and development of a theory of optimum currency area (OCA), which assesses the suitability of using common currency within EMU by means of its criteria.
In conclusion of the thesis benefits and expenses of the common currency are compared, and the future development of EMU is mentioned.
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