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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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Statistical crime analysis in the Olomouc Region
Chomová, Lucie ; Prášilová, Marie (advisor) ; Irena, Irena (referee)
The thesis deals with the issue of crime in the Olomouc Region, analysis for a certain period and further possibilities and suggestions how to reduce crime in the region. The theoterical part deals with definition of the central concepts, the specification of individual types of crime and the possibilities of analysis crime. The practical part evaluates the Olomouc Region in terms of solved problems, especially in areas that crime influencing, for example composition of the population, their education and labour market. Subsequently, it is presented and analyzed crime in the Olomouc Region during the reporting period and compared with crime in the Czech Republic. In conclusion summarizes suggestions how to fight crime and reduce it.
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Development, management and economy of public-benefit corporations focused on further education of teaching personnel in the Czech Republic
Obajdinová, Monika ; Homolka, Jaroslav (advisor) ; Robert, Robert (referee)
This master´s thesis which is called Development, management and economy of public-benefit corporacions focused on further education of teaching personnel in the Czech Republic, in its theoretical part describes the formation of such organisation, the reasons, goals and the visions, that lead the founder to start up such organisation. Furthermore it describes its functioning and related management, financing and fulfilling the ideas and visions of its founders.
The practical part contains an evaluation and description of the results, which were identified based on the qualitative aspects, data analysis from annual reports and websites of selected governmental organizations from the Liberec Region, the Ustí nad Labem Region and the Central Bohemia Region, and which deal with training and education of teaching staff.
Also, based on the expert examination this thesis describes the achieving of goals of these institutions, their development, management and relations with the founders and also the management of selected state-funded institutions. At the very end, based on the collected data and the results of each survey this thesis designes a possible future development of the state funded institution called Centrum vzdělanosti Libereckého kraje (the Institution of Education of Liberec Region).
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Audit in system of firm quality
Benk, Petr ; Kala, Štěpán (advisor) ; Jaromír, Jaromír (referee)
The thesis titled Audit in system of firm quality is focused on acquiring basic knowledge and skills associated with the term audit, its definition, defining the principle and necessity in the context of integration into the company's organizational structure. It presents requirements on the auditor itself, the working methods used in the audit activities and claims on the processing of the audit report. Important is also familiarization with the actual quality management system, which is clearly becoming an important tool to obtain a competitive advantage on the market. Due to disagreement with the publication of the monitored entity's trade name, in terms of this thesis the author described the organization as the company D. By analysis of outcomes related to the implementation of internal audit quality management system were identified possible bottlenecks of the auditees. During the reporting period was found that approx. 30% of nonconformities is still repeating from previous audits, it clearly testifies to inefficient solution of measures for eliminating identified nonconformities. Based on these findings was performed an analysis of the causes and effects associated with the occurrence of recurrent nonconformities, where the most important causes are team identified. These causes in terms of importance were identified by Pareto analysis regarding to the process itself (the missing steps, identifying the beginning and the end, the distribution of nonconformities according to the importance, etc.). Subsequently was performed drafting of more efficient process model suitable for effective implementation of audits in system of firm quality. In a use of change management in the organization was the new process model put into practice, including performance of assessment, approval, implementation, verification and validation tasks. The benefit of this thesis is mainly the possible application of the modified process model of audit in system of firm quality, which allows rapid optimization of business processes and procedures.
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The economic consequences of organized crime
Vosyka, Jaroslav ; Polišenský, Miroslav (advisor) ; Gabriela, Gabriela (referee)
This diploma thesis deals with organized crime and its economic consequences, where the theoretical part is first tangentially history of organized crime, discusses the definition of basic concepts, definitions of organized crime with links to economic organized crime group structures and their typical criminal activity, crime. In conclusion, the theoretical part is dedicated to the fight against organized crime, its resources and authorities.
In the empirical part of the dissertation deals with the analysis of official documents and statistical reports, using qualitative research study of primary data, method of studying documents. In the first part for a better understanding of the issue will analyze selected cases - casuistry. Following the case studies of work followed by an analysis of statistical reports focusing on damages, proceeds of crime and the possible provision of such proceeds according to law.
The overall concept of the work refers to the typical attributes, methods of committing crimes, modus operandi, the consequences of organized crime, with a possible proposal to tackle the issue.
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Logistic Controlling And Its Role In Business Management
Šimáně, David ; Štůsek, Jaromír (advisor) ; Lenka, Lenka (referee)
The Master´s thesis focus on evaluation of logistics controlling as a support of logistics process in Škoda Auto a.s. and suggests a solution to company´s logistics controlling case study. Firstly the thesis defines theoretical basics such as enterprise management, controlling and its role in company management, tasks of controller or logistician and specifics of logistics controlling. Then it includes the explanation of Make or Buy method which is used in solving the case study. The practical part analyzes particularities of logistics
and its controlling in Škoda Auto. It specifies the main tasks of controlling department of the company especially planning, controlling, analysis of variances, tracking and optimization costs, reporting for the logistics management and other departments. At the end of this section the case study is presented and solved, which is an illustration optimization of logistics costs, which provides logistics controlling. It evaluates practical benefits of logistics controlling within the company´s logistics process and proposes recommendations to increase the efficiency of logistics controlling weaknesses.
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Financial statements in selected business corporation
Liška, Ondřej ; Seidl, Ladislav (advisor) ; Hana, Hana (referee)
Diploma thesis is focused on the analysis and evaluation of financial statements compilation in the company Sellier & Bellot, a.s which produces a wide range of pistol, rifle, and shotgun ammunition for hunting and sports. Theoretical part describes basic literature that compilation of financial statements focuses on and all activities which take place before closing of ledgers. Particular parts explain a process of inventory, methods of assets value reduction, reserves, exchange rate differences, calculation of due and deferred tax and closing of accounts books. The theoretical part also describes all parts of financial reports. The analytical part firstly presents the company Sellier & Bellot and secondly analyse a process of the financial statements compilation. The following part of the thesis continues with an evaluation of a process and proposes provisions for a reduction of risks from the incidental failings.
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The role of selected cell populations and molekules in inflammatory reaction and rejection of skin allograft
Pavlíková, Michaela ; Krulová, Magdaléna (advisor) ; Čečrdlová, Eva (referee)
Mesenchymal stem cells (MSC) represent a heterogenous population of multipotent stem cells that can be isolated from various tissues of adult organism. Due to their immunomodulatory, antiapoptotic, cytoprotective and differentiation capabilities, MSC hold a great promise for treatment of many inflammatory diseases and for use in regenerative medicine. We aimed to analyze the therapeutic effect of MSC in a model of skin transplantation. In our research, nanofiber scaffolds were used for application of MSC. Allogeneic skin grafts were transplanted from C57BL/6 mice to BALB/c mice and they were subsequently covered with nanofiber scaffolds prepared from poly-L-lactic acid (PLA) by the original needleless electrospun Nanospider technology. Some animals remained untreated, others were treated by specific therapies that combined usage of nanofiber scaffolds with cultivated MSC and nanofiber scaffolds with or without incorporated cyclosporin A (CsA). We used various methods, including FACS analysis, ELISA, PCR, immunohistochemistry and Griess reaction to determine effect of MSC on immune response. It has been reported that MSC home preferentially to sites of inflammation within damaged tissues and can be localised also in lymphatic organs. Six days after transplantation and local MSC application we...
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Biotransfer of selected risk metals into plants and their accumulation and distribution in plant organs
Le Minh, Phuong ; Lachman, Jaromír (advisor)
Contamination of soils with heavy metals is one of the serious environmental problems threatening human being. Heavy metals are considered as the special hazard of soil pollutants because of the adverse effects on the plant growth, the amount, activity of useful microorganisms in soils and the quality of food. Regard to the persistent and toxicity, the heavy metals are toxic when we consider different kinds of pollutants in soils. In the soil, zinc (Zn), cadmium (Cd), lead (Pb) and mercury (Hg) toxicities frequently occur than the other metals because of their precipitation and sorption by the soil. It is a very dangerous situation because when these metals are taken up by plants, they can be transported to the food web and food chains.
In the present study, the accumulation of four heavy metals (mercury, zinc, lead and cadmium) in the whole grain of spring accessions of emmer, einkorn and common spring wheat cultivars and potato (Solanum tuberosum) is reported. Heavy and essential elements were monitored in potato cultivars in the exact field experiments and in hydroponically grown plants. The elements were determined by methods FAAS, ET AAS, and AMA (Advance Mercury Analysis). Statistical analyses were performed using SPSS 9.0 with the Tukey HSD (Honestly Significant Difference) test (alpha equal to 0.05).
In our study, the concentration of heavy metals decreased in the order zinc (Zn) > lead (Pb) > cadmium (Cd) > mercury (Hg) in the wheat grain. The comparison between three varieties of investigated wheat revealed that the emmer wheat was rich in zinc content (62.12 mg kg-1 dry matter), while the spring wheat had the lowest average concentration of zinc in the grain (40.99 mg kg-1 dry matter). Generally, the values of lead concentration in grain wheat varieties were low (ranging from 0.1268 mg kg-1 dry matter to 0.2950 mg kg-1 dry matter).
The concentrations of mercury in four typical growth stages of wheat (boot stage 10, heading stage 10.2 1/4 of head emerged, leaf-stage 10.2 and stage ripening 11 according to Feekes) were also determined. It has been shown that the concentrations of mercury in different wheat varieties were absorbed differently at different growth stages of plant. Stage 10.2 and leaf stage 10.2 showed the high mercury content (0.0152 mg kg-1 dry matter and 0.0214 mg kg-1 dry matter, respectively). Among individual varieties significant differences were determined.
Amounts of toxic and potentially toxic elements detected in investigated potato tubers are characterized by a large variability within investigated groups. Performing statistical analysis (one way ANOVA) showed that there were no significant differences between two investigated groups of samples (samples from Uhříněves and Valečov in the year 2013 and 2014) considering either one of investigated metals. Measurable levels of mercury were found in smallest amounts in all investigated potato samples comparing to other metals (Cd, Pb).
Plant cells compared to animal cells are characterized by the formation of cell walls. Plasma membrane or cell membrane is a biological active membrane separating the interior of cell from the outside environment. An adjusted method for isolation of protoplasts was developed and adapted for isolation of protoplasts from plant material (potatoes). In our experiment, the plants were grown hydroponically in the Research Institute of Plant Crops Prague-Ruzyně. If we examine the plant membrane, one option is to remove the cell wall by means of special mixture enzymes. Protoplasts were released in the dark at 25 degrees of Celsius for 18 hours. The 70 and 90 microns sieve was used to filter and then centrifugation for 5 minutes at 100 x g. All the steps were carefully carried out to prevent the damage or breakage of protoplasts.
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Methods for the calibration of mining machinery and output analysis of data according to Stanford
Kabeš, Antonín ; Dvořák, Jiří (advisor) ; Radomír, Radomír (referee)
The aim of the thesis is to design and recommend standards for harvester and forwarder operation in selected production conditions and propose the calibration procedure. The determination of production volume will be conducted based on primary data from measuring and control harvester systems and will be verified manually. Harvester data will be collected from *.prd (production - primary production data) and *.stm (stem values - measurements of mean lengths and diameters) files according to the StanForD data format. The proposed calibration method will draw on results of mathematical and statistical error analysis of measuring system reports according StandForD and manual measurements, incorrect procedures made by operators and possibly other factors. The result of this work is to design a calibration procedure of multifunctional machines (harvesters) by the form of operating manuals.
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