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Analysis of social services level in the Ústí Region
Franková, Romana ; Prášilová, Marie (advisor) ; Irena, Irena (referee)
This thesis analyzes the level of social services in the Ústí region.
In the theoretical part they are generally characterized by social services. Closer is performed in general as to the method of financing social services, as one of the parameters of the level of social services. Further analysis is provided social services provided in facilities in the Ústí region and development expenditures in the years 2007 - 2013 in selected social care services, with analysis of their financing using elemental characteristics of time series. As part of the work is done the necessary analysis of demographic trends in the Ústí region for the period 2005 - 2014, including calculated the most important indicators of demographic trends, as one of the prerequisites for determining the required process development in the field of social services.
The practical part is using questionnaire establishes the level of social services in the Ústí region from the perspective of service users, applicants or services to the general public. Their evaluation were used statistical methods in the field of addiction qualitative character.
The result of this thesis are proposals for measures that should contribute to the creation of quality social services system, a wide range of social services and their development.
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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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Financial administration - registration procedure
Reková, Lucie ; Hájková, Ivana (advisor) ; Vladimír, Vladimír (referee)
Financial administration of the Czech Republic is established by Act no. 456/2011 code., about Financial administration of the Czech Republic, where there is further defined the status and competence of the institute, which relate to tax administration and execution of a wide range of other agendas. Financial administration consists of a system of financial administration bodies, which are subordinated to the Ministry of Finance. Tax office is a government department which provides efficient collection of taxes.
Registration procedure mainly focuses on new start-ups, mostly registered tax payers. It is an activity that concentrates basic information about taxpayers. Principal operations are
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concentrated on the preregistration activities to value added tax.
The most important entity involved in tax administration by extension in the financial administration is the state represented by the tax office and the relevant departments and on the other side by the taxpayer.
Registration department is mainly governed by the Tax Code, the Law on Income Tax, Law on Value Added Tax and the Law on Road Tax etc.. At the same time, however,it must accept the decrees, regulations and methodology issued by the General Financial Directorate.
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Postproject analysis of Golf course Beroun
Helebrantová, Renata ; Martiš, Miroslav (advisor) ; Vlastimil, Vlastimil (referee)
The thesis deals with the issue of post-project analysis within the EIA process. Post-project analysis is one of the most important stages of the EIA process, which allows us to consider the process for good and closed. Evaluates the status of the project and whether its effects correspond to the effects of the expected range and have been complied with measures to mitigate the adverse impacts of the project on the environment. This paper aims to describe the EIA process, including poprojektového evaluating impacts on the golf course Beroun and evaluate to what extent it affects the environment. In the practical part post-project analysis Beroun golf course through the analysis of EIA documentation with evaluation of the effectiveness of implemented measures. To achieve the objective of this work was important to select appropriate indicators for determining post-implementation controls predictions with the actual situation and on the basis of the experience gained and the collected data to develop recommendations for handling post-project analysis similar plans.
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Social Entrepreneurship in the Czech republic
Talašová, Kateřina ; Kvasničková Stanislavská, Lucie (advisor) ; Dita, Dita (referee)
This master thesis deals with the social entrepreneurship in the Czech Republic. There is theoretical basis of the topic followed by practical section that is categorized into several chapters which correspond to general goals of the thesis. First part inquires into description of the current situation regarding social entrepreneurship in the Czech market setting. The following section has aim to describe real operation of the social enterprises in Prague and Central Bohemia Region. The characterization that has arisen is based on the summarization of eight interviews made with social entrepreneurs or social managers. There is the other section containing the proposal of crucial steps to be taken in terms of improving position of the social enterprises on the Czech market. The base for making these suggestions is data from the interviews as well as data captured by the questionnaire addressed to general public. The social entrepreneurship was examined through both qualitative and quantitative research methods because of reaching an objective of capturing wide range of data from both sides of the market i.e. public (costumers) and social entrepreneurs.
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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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Analysis and modeling of the structure and development of mixed forest stands in the Sudety mountains
Vacek, Zdeněk ; Remeš, Jiří (advisor) ; Hlásny, Tomáš (referee)
The thesis deals with analysis and modeling of the structure and development of selected mixed forests in protected areas of the Sudeten system, especially in the Giant Mountains national parks, Protected Landscape Area Broumovsko and Orlické Mountains, but also in other areas of the Czech Republic. This study is composed of a set of six published manuscripts that are covering three thematic ranges: structure of forest stands, regeneration of forest stands and forest modeling. The main objective of this work was to evaluate a vertical, horizontal and species structure, total diversity and development of mixed forest stands in central Sudetes. The partial aim was to analyse production parameters of forest stands, effect of microrelief and game on natural regeneration and assessment of dead wood in the area of interest. Further, the objective of the study was to develop explicit and non-explicit crown width and slenderness quotient models for Norway spruce (Picea abies L.) and European beech (Fagus sylvatica L.) and to predict the development of mixed forest ecosystem using growth simulations and to evaluate parameters and interactions among stand structure, climatic factors and natural regeneration, using especially analysis of variance, correlation matrix, spatial statistic and multivariate analysis. For this purpose a system of permanent research plots was used, which are regularly monitored since 1980 or were newly established. Using mapping technology FieldMap, selected parameters were measured for tree layer, natural regeneration individuals and dead wood. The results showed that the spatial distribution of beech stands in optimum stadium changes with the altitude from the regular pattern through random to aggregated spatial pattern of beech forests near the timberline. The spatial distribution of natural regeneration is highly aggregated, distribution of stumps is random and horizontal structure of the centroids of the crowns is always more regularly distributed than stems due to crown plasticity. Browsing damage of the leading shoot by game is an important limiting factor for height growth of natural regeneration, especially for silver fir (Abies alba Mill.), rowan (Sorbus aucuparia L.) and sycamore maple (Acer pseudoplatanus L.). The study of the influence of microrelief on the growth of beech regeneration showed that the highest average height was found on slope and pits, while the lowest on the mounds. From the effect of climatic factors on the radial growth of trees, it was found that temperature is a limiting factor for growth in mountain areas, respectively that positive effect of temperature decreases with decreasing altitude and conversely the influence of precipitation increases. Finally, spatially explicit models (as opposed to non-explicit) described a larger part of the crown width variations for spruce and beech and of the slenderness quotient for spruce. The largest contribution to the models after breast diameter was dominant height.
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Comparison of competences and skills of higher education graduates with expectations of their first destination employers on Cambodian and Vietnamese labour market
Brtníková, Petra ; Slavík, Milan (advisor)
The agricultural sector in Cambodia and Vietnam continues playing important role in supporting national economic growth and food security. Governments together with range of local and international non-profit organisations work on crosscutting topics of development, particularly in the agriculturally profuse provinces. It creates a number of job opportunities for skilled labour. This research aimed to identify the skills and competences of higher education graduates who participated in the Erasmus Mundus exchage programme in europe in agriculture and related life sciences. It highlights the need to adopt skills and competences that graduates acquired during studies in Europe to demands of the labour market in Cambodia and Vietnam. To conduct this study, two-dimensional research was chosen. It combined quantitative survey among Erasmus Mundus alumni from Cambodia and Vietnam who participated in one of agriculture-related programmes in Europe between 2004 and 2013. Qualitative approach was facilitated using semi-structured interviews and focus group discussions with employers/HR managers and key informants from related NGOs, public and private institutions.
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Optimization and application of in vitro techniques in selected members of the family Brassicaceae
Hilgert-Delgado, Alois Antonín ; Fernández Cusimamani, Eloy (advisor) ; Jana, Jana (referee)
This thesis is focused on the application and optimization of biotechnological methods within the family Brassicaceae. Most of this thesis is focused specifically the genus Brassica. The main objective of this dissertation thesis was to optimize and apply selected biotechnological methods in the resynthesis of oilseed rape (B. napus) from its baseline species (B. oleracea, CC and B. rapa, AA) and subsequently create valuable genetic plant materials.
The optimized procedure implemented in my work have exhibited better results of hybrid production (resynthesis) than in similar published experiments and provides a simplified and less laborious method via simple ovule culture and early hybrid verification.
The next accomplished step was to work with a wider range of materials using a broader source of different and contrasting genotypes from Brassica rapa (spring and winter oilseed and vegetable turnips) and B. oleracea (green and purple curly kales and cabbages) for new combinations and wider genetic diversity.
It was concluded that the optimized ovule culture protocol with early verification, developed in the framework of this thesis, is satisfactorily sufficient enough to be applicable in breeding programmes, aimed at diversity expansion of winter oilseed rape gene pool, as the resynthesized embryos were derived in most combinations.
New resynthesized verified lines were colchicine treated in order to obtain diploid regenerants and the fertile plants were self-pollinized and crossed with elite oilseed rape lines for further research and breeding.
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Structure, development and growing spruce-beech stands in the western Giant Mountains
Bulušek, Daniel ; Vacek, Stanislav (advisor) ; Michal, Michal (referee)
The subject of dissertation is to evaluate the structure, development and silviculture spruce-beech stands in the western Giant Mountains and design of differentiated silviculture of these stand in similar environmental conditions. The aim of this study was to describe the structure of trees natural regeneration and the structure of tree layer, evaluate their current development and to predict future developments and based on detailed analysis of habitat and stand conditions to propose a framework directive management of the studied stands and stands located in similar habitat and stand conditions in the Giant Mountains. For this purpose were used primarily permanent research plots (PRP) 1, 2, 8, 9 and 35 with the dimensions of 50 × 50 m, which were established and regularly monitored since 1980 (PRP 1, 2, 8 and 9), PRP 35 were established in 2004 and a number of other sub-plots. For the evaluation of natural regeneration was on each research plot marked transects 50 × 5 m (250 m2). Measurement of the natural regeneration included all individuals present at the individual transects, whose diameter breast-height diameter was smaller than 7 cm. After measuring all the data was evaluated spatial, species, height and thickness structure. To evaluate the tree layer were measured all individuals on permanent research plot with breast-height diameter greater or equal than 7 cm. The measured data were subsequently evaluated by mathematical-statistical methods. Visualization of the tree layer and development simulation was performed using the growth simulator biodynamic of forest SIBYLA. The results show that the structure stands was on individual permanent research plots very variable. Variability occurred in natural regeneration even within individual transects. Significant differences are evident in the development of stands that provide space for a wide range of near natural differentiated care within of stands type and individual types and subtypes of forest development.
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