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Evaluation of the management of selected governmental organizations
Piwowarziková, Ivana ; Homolka, Jaroslav (advisor) ; Jan, Jan (referee)
This Thesis Evaluation of the management of selected governmental organizations engages in characteristic of non-profit organizations and describe the management of contributory organizations of autonomous units. It is mainly focused on economy of Urban cultural center Klatovy and Urban library Klatovy.
In all observed years (2010 up 2014) organization was reaching better results in main activity. Contribution of the operation was always amended by profits from main activity. From made analysis arise, that the highest risks are from posibility of reducing the contribution of operation. Another threat is decreasing of income in connection with smaller number of visitors.
In Theoretical Thesis special documents and materials have been studied. In Research Thesis we have also used information and data published in summary budgets and accountant results of Allowance Organization MěKS Klatovy, MK Klatovy and MěÚSS Klatovy
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Analysis of economy selected agricultural enterprises
Mlejnková, Ivana ; Homolka, Jaroslav (advisor) ; Michal, Michal (referee)
The Diploma Thesis deals with the evaluation of the economic activities of some agricultural enterprises. For the assessment, the companies based in the same region were chosen ZS Dublovice, a.s. and ZS Kosova Hora, a.s. Their participation in agriculture is traditional and both companies are stable and well-working. The primary activity of ZS Dublovice, a.s. is production of electric power. In the recent years, they put emphasis on animal farming development and environmental protection. ZS Kosova Hora is distinguished by the crop farming, nevertheless the main source of livelihood is animal farming. The evaluation was made for years 2010 up 2014.
The theoretical part consists of the financial analysis, its procedure, methods, indicators and basic economic terms. The practical part is focused on characteristic of joint-stock companies, analysis of corp and animal farming, entire investments in the mentioned years and also the calculations of the financial analysis of operational outcomes using certain methods. The entire calculations are based on accounting statements and company documentation.
The conclusion of the Thesis contains appraisal of the state of economic activities, comparison of the financial situation of both companies and the forward view on the possible development, innovations or changes that would contribute to improving the situation of both companies.
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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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Homelessness – Res Communes (Local Housing Policy Anticipation)
Dobrovičová, Iveta ; Kučerová, Eva (advisor) ; Kateřina, Kateřina (referee)
Summary
The thesis is dedicated to solving the problem of homelessness, from the vantage point of synergy of social policy tools, mainly the housing policy. The author s aim has been to find out what methods are adopted to prevent and solve homelessness in Prague, whether the steps taken by the state or other subjects active in the capital provide help to the group of the socially excluded individuals in the process of their reintegration into the society of people with homes.
The theoretical part deals with the crisis of the welfare state concept, based on solidarity of the wealthier classes with the socially deprived groups. After examining expert sources, the accent is put on definition of social policy participants on the part of the state and other subjects that are instrumental in integration of persons temporarily or permanently excluded from the consumption of the fundamental social value,housing. Last but not least, this work defines the phenomenon of homelessness in its key aspects: in the history of its emergence and causes, its perception by the public, typology of homeless persons, and in the problem with a qualified estimate of the number of the affected.
The practical part is dedicated to a closer examination of the social exclusion of inhabitants in the interaction with the responsible persons from the ranks of social workers, curators, housing authority clerks, providing expert help to the socially deprived groups among Prague inhabitants. This research, done in the form of interviews, is completed by a questionnaire survey carried out directly with the people concerned the homeless. The contribution of this work consists in this combination of both perspectives, the basis of which is knowledge of the homeless environment, acquired via the author s voluntary work for a lowthreshold treatment program center Naděje in Prague.
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The position of small and medium enterprises in the Czech Republic
Polívková, Aneta ; Pletichová, Dobroslava (advisor) ; Zdena, Zdena (referee)
The presented thesis deals with a specific definition of small and medium-sized enterprises (SMEs) in the Czech Republic. It evaluates the status of SMEs in the Czech economy in terms of their position in raising funds, especially from the banking sector in order to ensure stability and growth.
The thesis deals with the explanation of basic concepts and categories in the field of business in the theoretical part, the position of SMEs in the economy, their development, contribute to the economic stability of the country and the impact on employment. There is also a support concept in the years 2014 - 2020 characterized by the thesis. Impacts of the economic crisis on SMEs and intervention by the Government of the Czech Republic are mentioned as well. Financing options are presented in detail.
The practical part is devoted to a financial analysis of the selected company, evaluation of resulting indicators and determination of conditions for granting business loans. Recommendations for the chosen company are presented in the conclusion part, with regard to their situation within the issue of financing potential investment in fixed assets.
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Social Life in Rural Area
Kučerová, Kamila ; Majerová, Věra (advisor) ; Petra, Petra (referee)
This submitted thesis concerns itself with social life in the countryside, specifically in Peruc, located in Ústecký kraj. The paper consists of two parts. The first, theoretical part, describes particular expressions, out of which some have been further researched and worked upon in the context of personal research. On the basis of available printed materials a description of the village has been drawn in a geographical, historical and contemporary aspect. The practical part provides a research plan and a choice of appropriate methods for research and data collection. An analysis of demographic indexes has been conducted and four semi-standardized interviews with the village and local organisations' representatives have been implemented for a better understanding of the social situation. Out of the spectrum of methods belonging to quantitative methodology, a survey type of research has been used to confirm or refute set hypotheses, which was followed by a discussion and a recommendation for the village and local organisations' leaders. Recommended suggestions could contribute to ameliorating social life in the village and therefore increasing general well-being and augmenting the village's grade. At the end the thesis has been shortly summarized, followed by a description of the most intriguing research findings.
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Evaluation of the Success of the Recovery of Claims of Social Security Contributions within the Czech Social Security Administration
Brdičková, Radka ; Kukalová, Gabriela (advisor) ; Ilona, Ilona (referee)
The thesis analyzes the relevant methods of enforcement of debts to the social security contributions and evaluates the succes rate of individual procedures within the Czech social security administration. The first part of the work is focused on defining the theoretical background, as the basic concepts, including the basic layout of the social security. Furthermore, it presents the general procedure of enforcement of claims in the splitting of the administrative and judicial enforcement of the decision and the application of the claims in the other proceedings. In the analytical part are analyzed and compared different methods of enforcement, both in cooperation with court executors and tax execution, especially their impact on the development of receivables and collection of premiums in 2013 and 2014, and the effectiveness of various methods in practise. Based on the survey proposes some possible solutions leading to increased succes practices of individual methods of recovery and also to streamline, improve and speed up the work of employees who deal with debt recovery.
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Internal audit and it´s importance in business management
Nováková, Lenka ; Pánek, Pavel (advisor) ; Michal, Michal (referee)
The Thesis deals with the importance of internal audit in business management. The theoretical part describes the process of internal audit and the rules for its effective implementation to bring real benefits to the company. The second part of Thesis contains the interpretation of results conducted by the internal audit and proposals for improvement of the audited process to prevent errors that were discovered during the audit. In conclusion the Thesis includes an evaluation of the contribution of internal audit for the monitored company.
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Spanish Real Estate Market Analysis
Melnikova, Yulia ; Procházka, Petr (advisor) ; Václav, Václav (referee)
At the beginning of 2000-ies the real estate market of residential property in Spain considered to be one the most popular and fast-growing real estate market in Europe, which attracted a great number of investment into the country and thus contributed greatly to the development of the national economy of Spain. However, because of the economic crisis in the country, residential real estate market collapsed significantly. At the present time, the Spanish real estate market of residential property market is recovering from the recession to the pre-crisis level as the prices for residential real estate property has started increasing due to the high demand for it. All this factors positively affect the national economy of Spain.
In order to obtain the major aim of the thesis, it is crucial to conduct a retrospective overview of the residential real estate market of Spain before the crisis and provide a bene-ficial real estate market analysis of the current situation on the market of residential proper-ty.
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Participants in local development (Kácov, Chlum, Tichonice, Kladruby)
Jirků, Markéta ; Kocmánková Menšíková, Lucie (advisor) ; Pavel, Pavel (referee)
The main aim of this thesis is to compare and evaluate the importance of social activities, whether and how it contributes to quality and to the development of local life and local communities in the surveyed municipalities Chlum, Tichonice and Kladruby (municipalities under three hundred inhabitants) and compare the social activity of these municipalities with the thee times bigger township Kácov. The aim of this thesis is to find out the reason why smaller municipalities under three hundred inhabitants appear to be
as active as the larger township. The theoretical part defines the terminology related to the topic. The empirical part of the work consists of secondary and comparative data analysis of actors, activities, and community amenities. Secondary and comparative data analysis showed that social life in small municipalities is varied and rich especially
in entertainment, cultural and sport activities. Compared to the bigger township there is less folklore and education activities in smaller municipalities. It was found that the most active municipality is Kladruby with the activity ratio to population of 5,3%, followed by Tichonice with 3,6%, township Kácov with 3,3% and Chlum with 3%. It came out that there is not a direct correlation between the number of actors and social activity of the municipality. The activity of individual actors is different. It means that it is not the truth, that the more groups of actors are in the municipality, the more activities are held by the actors in the municipality. It was found that township Kácov disposes with the most diverse community amenities. Despite of a noticeable impact of community amenities on regularity of organizing activities, this factor is not the only condition for organizing activities. Deficiencies in community amenities can be partially replaced by well-functioning common organizing activities by actors, what is the factor what differentiate smaller municipalities from the large township. Exogenous approach was, over the last ten years, evident in all of the examined municipalities. There was obtained and invested financial resources to the municipalities community amenities, which allowed organizing new activities or continuing with organizing of existing activities. The empirical survey was carried out through semi-structured interviews with the actors operating in the public and nonprofit sector in the examined municipalities. A key factor in the activity organizing is community involvement connected with the mutual cooperation of individual actors (i.e. a combination of utilization of actor´s cultural and social capital). Smaller municipalities may not seem, to the interviewees actors, as active as three times bigger township. Reasons why smaller municipalities may seem as active as the larger township are more significant community involvement and a higher rate
of cooperation between actors in organizing activities in smaller communities. The social life plays an important role in all of the examined communities - especially in creating
and maintaining interpersonal relationships, in strengthening social cohesion, preserving the traditions and creating the relationship with the place. It was found and confirmed how important endogenous approach (active actor) in development of examined communities is. With the proper supplementation and harmonization with exogenous approach
can be the endogenous approach further stimulated.
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