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Hygienic safety of outdoor playgrounds with sandbox
Abertová, Jana ; Borůvka, Luboš (advisor) ; Anna, Anna (referee)
Playgrounds represent danger of a direct input of hazardous substances into children`s organism, that`s why they require a special attention. The diploma thesis deals with hygienic safety of outside playgrounds with sandpits in scope of valid legislation and medical risks, which might be caused by contamination.
The aim of the thesis is to assess the level of microbiological, parasitical and chemical contamination and hygienic safety of sand in outside playgrounds with sandpits in Hradec Kralove.
To check the contamination, samples of sand were taken in outside playgrounds with sandpits destined for children in Hradec Kralove. Safety parameters of taken samples were rated according to notice No. 238/2011 Coll., about setting of hygienic requirements for swimming pools, saunas and hygienic limits for sand in sandpits of outside playgrounds. The evaluation of samples was concentrated on microbiological, chemical and parasitical contamination of sandpits, which was analyzed by Medical Institute based in Usti nad Labem. The influence of position of playground within the town (city center vs. outskirts), time of collecting samples and age of each sandpit were judged.
The sandpits in Hradec Kralove in the years 2014 and 2015 were microbially contaminated over established limits only in one case. Parasitical or chemical contamination was not found in any case.
Next conclusion is that sandpits at end of season are contaminated by microorganisms about 18 % more often than at start of season and at the same time that sandpits in city center are contaminated about 14 % more frequently than in outskirts. New sandpits are often contaminated by thermotolerant coliform bacteria than old sandpits. From the point of view of chemical contamination, sandpits in city center are more contaminated by chemicals, however statistical difference is not significant. The discovered values of sand at start and end of season were misrepresented by addition of sand in sandpits in the course of main season.
Sandpits in Hradec Kralove had a high level of hygienic safety, which is determined in law No 258/2000 Coll., about protection of public health.
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Assesment of suitability of different propagation substrates and methods for Taxus x media and Magnolia 'Suzanne'
Petránková, Jana ; Tolar, Václav (advisor) ; Kofránková, Věra (referee)
his thesis is divided into two parts. Theoretical part, in which there is information obtained from literature, where I focused on plant propagation methods, describing the general řízkovaných species and their method of propagation, also gave describing the particular cultivar. Furthermore, the substrates, enhancers, their composition and use. Buildings used in horticulture, atomizing řízkovaných plants, or fungi.
The practical part evaluates the results obtained by performing an experiment in gardening Ornamental nursery Jasová.
The experiment was conducted in two consecutive years and in summer the proliferation of Magnolia'Susan' and winter multiplication Taxus x media'Hickii'.
It was assumed rozdílnos of rise products on two sites množárenských which was plastic greenhouse and glass, on each another at different substrate, in river sand and řízkovacím substrate.
The aim of the experiment was to find out what conditions they grow best propagated species.
The results are showed small differences between trials at Magnolia'Susan' results were significantly better substrate, which was probably caused by Trichoderma, which promotes rooting cuttings. The variant Magnolia cuttings in the sand and placed in a plastic greenhouse plants were dying due to lack of irrigation and high permeability of the sand.
Taxus was cuttings in winter and thus avoid Underwatering pulp prior to the formation of callus and roots. Therefore, this method has been successful, but the total amount ujmutých plants was lower than Magolia.
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Tax burden on entrepreneurs natural persons
Týřová, Jana ; Světlíková, Daniela (advisor) ; Pavla, Pavla (referee)
The present thesis deals with the issue of tax burden on entrepreneurs natural persons. A complex analysis of the relevant current legislation is carried out, with special focus on the Act No. 586/1992 Coll., On Income taxes, as amended, and Act No. 235/2004 Coll., The Value Added Tax, as amended.
Tax burden is looked at from a narrower, financial perspective, as well as from a wider perspective by looking at non-financial aspects such as the duties and regulations imposed by the bureaucratic state machinery, complications with registering for tax etc. The financial burdens analysed here include tax duties and contributions to health and social insurance.
Data about registered tax subjects and the number of tax returns filed in different years in relation to legislative changes are drawn from the database of the Revenue office of the Ústí region, Regional office in Libochovice, and analysed. An example of a particular entrepreneur natural person is chosen and data about his financial statements are analysed and discussed.
Finally, possible solutions to the problems identified are proposed and discussed.
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Pension reform in the Czech Republic
Štekerová, Nikol ; Pletichová, Dobroslava (advisor) ; Jaroslav, Jaroslav (referee)
Czech Republic faces up to and will even face up to an unfavourable demographic progress from now on. A current situation would become completely intolerable without any transformations. Author reviews every single pillar including a closed down second pillar. In the analytical part there is a suggestion to improve a pension scheme right in several parts. Those most outstanding parts are the motives for a political and economic situation improvement because any reforms success exactly depends on economy performance, a political situation, a demographic risk elimination including elements of birth support and migration and general pension restructure. Several appropriate pension restructure conceptions are suggested. For instance: taking a corporate pension under Swedish pattern which would exclude a question of pre-pension as well. Additionally, a private pension scheme should offer the citizens of the Czech Republic more choices so that everyone could choose the provision for retirement age possibility that is the most appropriate and convenient for them.
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Financial analysis of selected enterprises
Němcová, Karolína ; Homolka, Jaroslav (advisor) ; Jaroslav, Jaroslav (referee)
The first part of this master´s thesis includes on the theoretical interpretation of the principles of management of the company in terms of financial analysis.Financial analysis is an important tool for obtaining information about complex financial situation.The second part of master´s thesis helps to identify initially selected businesses that are focused on the processing and sale of dried meat in the Czech Republic. Than we go to the application of indicators in the theoretical part where the sub calculations are presented in the chart and possibly graphically along with commentary of the result achieved. Analysis of selected business entities is ensured on the basis of publicly available financial documents such as balance sheets,profit and loss account in five accounting periods,in the years 2010 -2014.Finally the thesis evaluates the achievements of individual indicators, which comprehend sively expresses the financial situation of the two selected businesses.
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Economic analysis of selected towns and villages
Sívková, Jitka ; Homolka, Jaroslav (advisor) ; Jaroslav, Jaroslav (referee)
The thesis deals with the assessment of the level of management of selected towns and villages. The aim is to analyze farming town of Jeseník and the village of Bělá pod Pradědem between 2010 and 2014 on the basis of an analysis of revenues and expenditures. At the same time, the analysis of financial indicators, which is drawn from the financial health of selected local governments. In the theoretical part are defined basic concepts related to the financial management of local governments. These include the concept of income, expenditure, budget, budget structure, financial outlook, monetary funds, budgetary principles and financial control. In the practical part, the author characterizes the selected local government units, carried out further analysis of management in the period 2010-2014, including the calculation of selected financial indicators. In conclusion, the author evaluates the financial performance of selected local government units and proposes recommendations that could lead to the improvement of the status of these units.
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Factors affecting the financial situation of the company
Janaszová, Zuzana ; Gebeltová, Zdeňka (advisor) ; Petr , Petr (referee)
This thesis is dealing with factors influencing the financial situation of OP papírna, s.r.o., from 2009 to 2014. The target of this work is to state financial analysis, and based on the values of the indicators, assess the situation and determine the main factors that influenced the development of the financial situation of the company in the years mentioned above. The decisive influence has the target product markets that are affected by the situation on product markets for final consumers (books, medicaments, cigarettes, booklets). An important role is also played by markets with input raw materials, transport and energy that create a cost structure as a part of most indicators evaluating business success of the company. A specific factor is the local labor market, availability of manpower, the price and the quality of education. An intermediate active influence is the legislation (energy regulation, smoking, LIP), ownership structure (dividend policy), the money markets situation and fiscal policy not only in the Czech Republic. Pursuant to the interim analysis, the risks arising from the factors can be successfully managed. Hedging transactions, diversification, transferring risk to other contracting parties, insurance and common sense are the proven tools.
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Political Aspeckts of Local Government – Voting Behavior of Inhabitans of the Town Jičín
Stránská, Michaela ; Kopřiva, Radek (advisor) ; Lenka, Lenka (referee)
The main objective of this thesis is to analyze the voting behavior of the citizens of the city of Jičín. The theoretical part deals with local democracy, introduces the voting system or different researches of voting behavior. The mainstay of this thesis is the practical part consisting of case study, whose task is to analyze behavior of Jičín citizens. The author of this thesis determined four tasks. First one is the implementation of socioeconomic and demographic characteristics of Jičín, enabling to conclude the voting behavior of its citizens. The other task is the analysis of election results in 2006, 2010 and 2014. Further is analyzed the voter turnout in Jičín and political parties which participated in past years are introduced. The third task is the qualitative research in the form of interview with the Jičínský Demokratický Klub leader and city's councilor. In the last part is conducted quantitative research, which will enable to answer the questions, regarding election behavior of citizens of Jičín.
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Role of the regional product in the regional development
Tománková, Lenka ; Varvažovská, Pavla (advisor) ; Miloš, Miloš (referee)
The diploma thesis is focusing on the topic of the regional product with the aiming on the regional food and gastro-tourism as a modern trend that can lead to the development of the tourism and regional development. The main goal of the diploma thesis is to show the importance of the regional product on the regional development of the Poděbrady region with the focus on the gastro-tourism that is developing in the recent years in the Czech Republic. On the basis of the quantitative research and the qualitative research, the thesis is finding out how the Poděbrady region stands from the point of view of the regional product, how the Poděbrady region supports the regional production, what its current status is, whether there are any regional feed in the Poděbrady region that should be local attraction for tourists, and what the attitudes of the respondents to regional production are. The questioning was realized by the questionnaire (quantitative research) and by interviews (qualitative research). The diploma thesis points out that the gastro-tourism usage for the regional development is very limited and it remains out of the interest of the regional representatives. The differentiation of regional activities is the way of fulfilling the capacity and ensuring the better probability of the faster development.
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The Maastricht Criteria and their perfomance in the Czech Republic
Průša, Miroslav ; Urbánková, Erika (advisor) ; Jitka, Jitka (referee)
This thesis on the topic of perfomance the Maastricht criteria in the Czech Republic is paid to the analysis of the fulfillment of the Maastricht criteria by the Czech Republic for the period 2001 - 2014 and analysis of pairwise correlation and regression relationship between long-term interest rates and growth of the gross domestic product in the Czech Republic for various periods at different models. This thesis first deals with theoretical as regards economic and monetary union, the Eurosystem, the euro area and the Maastricht criteria. Within the theoretical basis thesis explains the advantages and disadvantages of monetary union for the Czech Republic. Analytical part is divided into two blocks. The first block analyzes the performance of individual Maastricht criteria by the Czech Republic in the period 2001 -2014 and outlines possible performance in future years. The second block of the analytical part focuses on the pair correlation and regression analysis between long-term interest rates and growth of the gross domestic product in the Czech Republic for various periods at different models. Chapter Results and discussion, together with the conclusion of the thesis summarizes the individual results and findings.
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