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The impact of reconversion on the value of a former church building in South Moravia
Sýkorová, Michaela ; Gardášová, Alena (referee) ; Hlavinková, Vítězslava (advisor)
The diploma thesis deals with specific case of valuation of the former vicarage in the village Přítluky in South Moravia. The basic idea is to evaluate the imact of change in the purpose of use associated with building reconstruction, from view of market approach and also valid valuation laws. First part deals with theoretical basis as valuation terms, laws and approaches. Next chapter describes specific situation of the site and the building and in the last part is described and justified own valuation methods. Results are analyzed at the end.
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Determination of the company value
TALÍŘOVÁ, Klára
This diploma thesis was focused on determination of the company value in the chosen company. For this purpose was chosen two mostly used methods on the Czech market. First one was method of discounted cash flow and the second one was method of the economic added value. Main sources for all the calculation were annual reports and financial statements for the period of five last years from 2011 to 2015. These basis were used for developing a prediction for the following five year period till 2020.
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The contributions of the sections (NACE-CZ) to the creation of gross value added
BEDNÁŘOVÁ, Monika
The aim of this thesis was to evaluate the contributions of the sections (NACE-CZ) to the creation of gross value added. The first part of this thesis described the theoretical concepts relating to national economic gross value added. Analytical processes were used for the calculations, which may be used only if we are dealing with an additive link between individual factors. The sections' contributions to the creation of national eco-nomic gross value added were evaluated in the practical part, on the basis of the proc-esses set forth in the methodology. In the given time horizon, contributions by institu-tional sectors and groups of sections classified according to the level of technology showed a certain dependency on the actual economic cycle. Although the strongest in-stitutional sector is non-financial enterprises, they were the ones most affected during the crisis period, together with government institutions. On the contrary, the financial institution sector showed a strong position during the crisis period. In terms of the grouping of the sections according to the level of technology, the greatest contribution to national economic gross value added is by groups B1 and B2. The influence of the economic cycle was noted in all the groups but, according to the results, group C did not react quite as sensitively as the other groups.
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Liability for value added tax
LACINOVÁ, Anita
In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds
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Intraday trades
BOHINSKÝ, Petr
This thesis is focused on comparison of intraday and short term trades profitability using technical analyses by application the method of crossing moving averages between January 1st 2014 and August 1st 2016. Trading takes place on the basis of buying and selling signals of a generated technical indicator in the investment program Alapri and XTB. The traded indexes are DAX 30, S§P 100 and commodities gold and oil. The theoretical part of this work is devoted to the financial market, commodity market, describes intraday and positional trader and advantages as well as disadvantages of these markets. It also deals with technical analyses and explains basic investment terms. Practical part of the work is devoted to a description of the results modeled on real historical data. It is possible to determine on the base of back-tested results that the method of crossing moving average with the value of the instrument is better for short-term trades; in modeled example in daily graph than for intraday trades modeled in four-hour graph. Furthermore when modeling there was found that it is more profitable to buy instruments and let them be valorized by the financial market under given conditions. It means to buy them at the beginning of the investment period and sell at the end of this period without any buying and selling operations.
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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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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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Creating Calculation System of Indirect Cost in the Company and Evaluation According to Informative Ability of Financial Statements
KOHOUTOVÁ, Jana
The aim of this thesis is to create a calculation system of indirect costs in the commercial company. This calculation could be used in the accounting system of the company and thanks to that would be indirect cost divided automatically into individual items of goods. The calculation system is based on particular coefficients which are assigned in individual types of costs. New created system is tested on the specific sample of goods from the company. It is good to see weaknesses and deficiencies in suggested calculation. Conclusions from this analyse are specific values of profitability ratio Return on sales in every goods. The management of the company has to decide whether to revalue their goods or not. The decision is connected also with margin groups, in group A (which includes main goods) they could afford to move with selling prices. This prediction is based on outcome from competition analysis.
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Dance as a means of integration adults with intellectual disability
KRAUMANNOVÁ, Eva
The goal of the bachelor thesis called Dance as a means of integration adults with intellectual disability was to create, implement and evaluate a dance course focused on the development of social competences in adults with intellectual disability. The thesis deals with adults with intellectual disability and with a leisure activity focused on dancing. There is some space for the development of social competences in adults´ leisure time. In response to the current situation of leisure activities proposition for adults with intellectual disability. I found it beneficial to found a dance group of adults with intellectual disability, and at the same time a group of individuals intact in places unfamiliar to them. Based on an activity which may be implemented amusingly it is possible to develop an individual´s personality as well as his or her social competences, which become a presumption of a successful integration, universally. The bachelor thesis consists of four chapters.The first chapter defines the term ´intellectual disability´. Further on the attention is paid to the characteristics of the target group, i.e. adults suffering from a slight and medium mental retardation. Further on, the disability´s impact onto the human psyche as well as social area is described. In the second chapter the term ´dance´is defined and then the description of its usefulness within the leisure, artistic and therapeutic areas is given. In the third chapter the presumptions for a successful integration are described. In the conclusion of the theoretical part there is an interconnection made between the target group and the activity for developing social competences. The theoretical part of the bachelor thesis is continued with a practical part, the fourth chapter. It is a programme of a six-month course which I have set together based on the analysis of expert literature and my experience gained during the leadership of dance lessons and working with adults with intellectual disability. The programme will include work methods and an evaluation of partial activities. The six-month course was held in the school year of 2015/2016 and 6 intellectually disabled adults took part in it. Students of the University of South Bohemia joined the course. Partial goals were set for individual dance lessons and the activities were set so that they would develop social competences in participants non-violently and in the greatest extent possible. The course was implemented in the IN Civic Association facilities. To evaluate the activity and find out the progress within the area of the participants´ social competences, several development fields have been set. Several chosen social competences were divided into evaluation scales. The participants were evaluated at the beginning of the course and then again, six months later. The evaluation method chosen was my own observation. I focused on the evaluation of my own working, on group evaluation and the evaluation of each individual. Evaluation was also done on the part of each course participant, too. Dance lessons and activities connected have proven to be a suitable means for developing social competences in intellectually disabled adults. In five participants the values have risen in 5 10 out of 17 competences observed. A recourse occured in a participant who was going through a difficult life situation during the last two months of the course. Values have risen dramatically and in all participants in the area of group cooperation. Five participants made a progress in establishing and keeping eye contact and in starting a conversation. One participant has made a progress in the area of group performance, another one has made a progress in the area of independence and another one started to call the other participants by their names, as opposed to the beginning of the course. In general, the members of the group became more self-confident.
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Nursing procedures in taking blood pressure
SEDLÁKOVÁ, Tereza
By blood pressure is meant lateral pressure or the side pressure of a blood column on the side of a vessel. The pressure is created thanks to the action of heart as a blood pump. This pressure is not the same in different parts of the bloodstream. By the blood pressure is meant the arterial pressure or pressure in the artery, so the pressure in big blood vessels. The highest values are reached in the expulsion phase of the heart action, which is called systole. The lowest values are reached in the phase of filling heart chambers, which is called diastole. The sole nursing procedures required in the process of taking a blood pressure reading are many and all must be followed. This thesis is composed of a theoretical part and practical part. Introduction to the theoretical part is composed of the main terminology from the physiology of blood pressure. In the theoretical part we follow with division on hypotension and hypertension, which are the most common diseases related to blood pressure, with diagnosis and recommendation for treatment. This thesis also offers information about measuring blood pressure by the invasive and the non-invasive method. The theoretical part is focused on the importance of the nurse in the process of measuring blood pressure with emphasis on her knowledge and practical skills.
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