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Hedging behaviour of Czech exporting firms
Čadek, Vlastimil ; Rottová, Helena ; Saxa, Branislav
The hedging behaviour of Czech exporting firms is analysed using questionnaire information and interviews with banks. Approximately 60% of the 184 firms surveyed hedge their FX exposures, and about 88% of their exports are hedged. Most exporters use natural hedging, i.e. they balance incoming and outgoing payments in foreign currency as well as foreign currency assets and liabilities.
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Comparison of Tax Systems of the Czech Republic and Germany with Focusing on Individual Income Tax of Natural Persons
Horáková, Lucie ; Škrobová, Jitka (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis presents a comparison of the tax system in the Czech Republic and Germany with a focus on tax on personal income. In the theoretical part explaining the basic concepts and characters of tax systems for both countries. The practical part contains specific examples and calculations with respect to taxes on income and their comparison.

Analysis and Optimization of Taxation Self-employed and Limited Liability Company
Brothánková, Eliška ; Mužátková, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis analyzes the taxation of natural and legal persons, specifically the self-employed and limited liability company. The work is mainly focused on the income tax of natural and legal persons and evaluation the advantages and disadvantages of these types of businesses. The aim is to compare selected forms of business in terms of taxation, respectively from other terms, and recommend future entrepreneurs which form from these aspects is better.

Assessment of flood control measures to protect the population in selected cities of the South Bohemian Region (the Lužnice basin)
CHLISTOVSKÝ, Miroslav
The Diploma thesis on the theme "Assessment of flood control measures to protect the population in selected communities of the South Bohemia region in the catchment area of the river Lužnice" is divided into theoretical part and the research part. The theoretical part is a general whole, which in the sections refers to the relevant legislation of the flood problems, it explains the flood as the concept and everything associated with it. In particular it introduces the readers with flood characteristics of the territory of the Czech Republic and with the characteristics of the catchment area of the river Lužnice. It describes the selected municipalities by its flow, which are the subject of the research. It explains the difference between a natural and an extraordinary flood, describes the historic and contemporary floods and their damage. It deals with the protection from natural disasters, characterizes the activities of the relevant organs of the protection flood. In the context of the protection of the population it defines the summary measures that help to ensure the protection of life and health of the people, property and environment in emergencies, which are warning, evacuation, hide and emergency survival of the population and other measures to ensure the protection of life, health and property. The aim of this work is to evaluate the effectiveness of flood control measures from the perspective of the number of the protected inhabitants on the territory. In order to achieve the goals, it was necessary to make several consecutive steps. On the basis of assessed results it could be returned to the research question, whether the built flood protection measures are effective in relation to the protected values of the life, health, property and the environment. For the fulfillment of the objectives of the work and verification of research questions,it was need to be familiar with the relevant legislation of the subject, then with the implemented measures, flood protection plans of the municipalities including analysis of their substantive and organisational components. After that to perform the qualitative processing of the survey, the respondents of which were the statutory representatives of the municipalities, who are in charge of the flood protection, and other charged people (e.g. crisis management staff, officers of the Department of the environment or Building office, etc.). The found facts served to the description, evaluation, comparison and analysis of the flood control measures in relation to the number of the protected inhabitants within the catchment area of the river Lužnice. In this way the concrete results were obtained and discussed in the comments of this Diploma thesis. The submitted Diploma thesis in its research part assesses the effectiveness of the flood control measures in the framework of the protection of the population in the South Bohemia municipalities - Bechyně, Tábor, Planá nad Lužnicí, Soběslav, Dráchov, Veselí nad Lužnicí by the flow of river Lužnice, that touches the ranked in the river kilometres from 10,6 to 77,3 km lines. The inspiration for the processing of this Diploma thesis there were the consequences of disastrous floods in 2002, 2006 and 2013 in these areas, which have caused enormous damage and even loss of life. Then the personal interest of the author, as a resident of the town Veselí nad Lužnicí and respectively the member of the crisis management of this town. The research question and the methodology of the research were designed to be filled the objectives of this thesis, it means the evaluation of the effectiveness of the flood control measures from the perspective of the number of the protected inhabitants on the territory. The thesis evaluated the current status of flood protection, description, comparison and analysis were made. There were designed some of the other possible measures that would, in my opinion, led to the improvement of flood protection...

The current situation of education in an environment of school gardens (natural classrooms) at low and upper primary schools in the region of Prachatice
ŽŮRKOVÁ, Gabriela
This bachelor thesis describes the current situation of school gardens in the region of Prachatice. It deals with the real conditions of use of gardens for teaching at lower and upper primary schools. It is divided into a theoretical and practical part. The theoretical part presents the opportunities provided by school gardens, general information about the history, safety and the work carried out in gardens. It presents an analysis of garden components and equipment. In the practical part, 14 schools that provided information about the issue through questionnaires and personal inquiry are described in detail. The thesis focuses on equipment of the particular gardens, which educational areas schools use theirs gardens in and also awareness of teachers of inquiry based education.

Cooperation with clients´ families in the Retirement Home Třebíč during the period of adaptation process
DOLEČKOVÁ, Olga
In the Bachelor´s Thesis I devote my attention to the issues concerning adaptation process of a senior starting in a long - stay social service - the Retirement Home Třebíč - in connection with cooperation with family members. The issues regarding old age, the elderly in need of help from others, are becoming more and more important in today´s society. This fact is closely linked with the increase in human life span. In the theoretical part I defined the terms: old age, age division, and the changes that take place in this inherent developmental stage of life. In addition, I dealt with the active process of adaptation to novel living conditions, and the symptoms of maladaptation. In the following chapter I described a family, its functions in today?s society, and the family relationships. I defined social protection and social services set in the legislative frame, as well as problems regarding registration of social services. I described the Retirement Home Třebíč, where the research took place, and the process of individual planning, whose component user´s adaptation is. The way in which adaptation takes place, how often and the manner in which family members cooperate with a senior and the staff of the organization is very important during this period. I devoted the research part of my Bachelor´s thesis to this particular area. In order to describe the cooperation I used qualitative research with the method of questioning, the technique of a semi-structured interview. There were eight respondents; family members, instructors of social services, and key workers, participating in the research. The results confirmed that a family´s cooperation proves to be a key area when looking into adaptation in a retirement home. If a family does not cooperate or in case of a lonely senior, this role is to be supplemented by staff of the retirement home. It is up to them whether they can eliminate the potential impact of social maladaptation on the senior. The results of the research confirmed that it is important to support cooperation between families and the users of social service, so that a life in a retirement home resembles the one in a natural environment before their arrival as much as possible.

Self-reflection of the Students of Social Work During the Course of Practical Experience
POSTRÁNECKÁ, Hana
Self-reflection is an integral part of student?s training, including practical training. Self-reflection can be seen as a professional development and also as a development of personality. The aim was to characterize the reflection of social work students within the linking theory and professional practice. In the theoretical part of this diploma, author focuses on the concept of self-reflection, reflection and self-knowledge. Author also briefly describes social work, skills required for the performance of social work and the importance of appropriate professional experience. Author deals with how theoretical knowledge and practical experience can be connected and how personal experience can be reflected. In subsequent chapters is described supervision as one of its goals is self-reflection. The focus is mainly on auto-supervision and development supervision. In the last chapter author tries to outline the impact of ethics, rules and their dilemmas that affect social work. In the research part is set the main objective: "To characterize the reflection of social work students within the linking theory and professional practice." Author also sets two partial objectives: "To determine the nature of reflection of social work students in relation to the length of study." And: "To identify the extent of students' use of reflection during their professional practice." To fulfill the objectives method of qualitative research technique with half standardized interview was chosen. The interview had structure of broadly worded questions that pointed to the knowledge of the problem. The research group consists of students of the Faculty of Health and Social Studies who completed Bachelor and subsequent Master study in the discipline of Rehabilitation ? psychosocial care for handicapped children, adults and seniors. The character of reflection in relation to length of study and level of use of reflection is defined in the proposed hypotheses. The gained finding can be used to improve students' self-reflection and the development of social work professional practice.

Přírodní zahrady
Kovářová, Marta
This Bachelor Thesis introduces natural gardens as a movement that realizes the importance to support suppressed nature and understands the importance to preserve both organisms as well as plants. At first it deals with the forms and changes from the inception up to the present day. Further on the most influential and significant personalities are chosen from the history. Thereafter it describes current approaches of creation of natural elements which differ in expertise, priorities and the form of care. A whole chapter is dedicated to the project Natur im Garten as a movement that has been spreading in the Czech Republic providing a great potential for landscape output. In the conclusion concrete realizations of different conceptions of natural gardens are analysed with the aim to assess their potential. The thesis points out the benefits as well as restrictions of their use.

Corporate Taxation Optimalization
Gretschelová, Aneta ; Husseini, Jana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with issue of joint ventures of corporate enterprise of more natural persons according to new Civil Code. It focuses on the tax aspect before and after foundation of the company, taxation of natural persons and calculation of tax duty. It also includes a comparison of converting company for selected corporations and selecting the best options.

Optimization of the Tax Liability of a Natural Person
Šrámková, Monika ; Sochorová, Milena (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is about income tax of natural person, which should be the lowest. To make tax lower it uses possibilities of editing tax base. It counts tax in some cases. In the first case it uses real costs. In the second case it uses costs by percentage. In the third case it uses cooperative person. In the next cases it uses some kinds of corporate. In this thesis are also used all members of persons family to increased possibilities of optimization.