|
Using DEA models to assess efficiency of public transport
Hanousek, Jakub ; Borovička, Adam (advisor) ; Soldatyuk, Nataliya (referee)
This thesis deals with using DEA models to assess efficiency of the bus public transport in the Czech Republic regions. It is a method based on linear programming used to measuring efficiency of units. The main problem of public transport is the constant pressure to increase subsidies into this sector whilst the efficiency decreases. In the theoretical part of thesis, there will be explained the term 'efficiency' and will be introduced the basic principles of data envelopment analysis method including the mathematical formulations of the classic and modified DEA models, which will be then used in the practical part. The analysis of the resulting efficiency rates of all the different regions will be carried out with respect to the regions' specific characteristics. In the conclusion the optimal values will be proposed.
|
|
Economic diplomacy of the Czech Republic - a current situation and new challenges for the future
Polednik, Petr ; Peterková, Jana (advisor) ; Trávníčková, Zuzana (referee)
This thesis deals with economic diplomacy of the Czech Republic. The first chapter focuses on a definition, functions and tasks, players and models of management of economic diplomacy. The second chapter characterizes from a perspective of state actors approaches to economic diplomacy in selected European countries which can server as an inspiration for the Czech Republic. The third chapter is devoted to the current situation of the economic diplomacy of the Czech Republic, planned innovations and its possible development and challenges in the coming years.
|
|
Incidence změn sazby spotřební daně z cigaret v ČR
Dobrovolná, Jitka
This thesis is focused on identifying and quantifying the characteristics of inciden-ce of excise duty on cigarettes in the Czech Republic from 2004 to 2014. Working primarily determined by the effective rate impact of changes in excise rates on cigarettes buyers and sellers. Tax implications are determined as a weighted ave-rage price of cigarettes, as well as the unweighted average prices of cigarettes. For the tax rate on cigarettes is also verified that meets the minimum value determined in the context of the harmonization efforts of the Member States of the European Union. Furthermore, by analyzing excise taxes, cigarette consumption per capita and by calculating elasticities are at work also reviewed the objectives of tax policy in the Czech Republic. Based on the results of the thesis are formulated assumptions about effective consequences of possible future changes in the rate of excise duty on cigarettes.
|
|
Social meaning of physical exercise presented by some of the Czech women's magazines
Semotánová, Adéla ; Hájek, Martin (advisor) ; Řezáčová, Vendula (referee)
The subject of the thesis is meanings of the physical exercising presented in the Czech women magazines, which I explored through qualitative content analysis of the articles focused on exercising. Three relevant frames or research areas emerged from foreign literature, which became the frames of the analysis: value of the exercise related to the body, the exercise as possible social field and gender level of these practices. I was specifically interested, if the exercise is presented as activity that helps to create socially disciplined body or individually restituted body for personal needs. Or if the exercise creates specific social field - sphere with specific relationship, rules and capital and if the gender is an important factor, connected to the presentation of the exercises in magazines, focused on women. The results show that the exercise is activity that creates the restituted body so as the disciplined body. It is not possible to define, if it is specific social field. The articles content so positive indications as those, which do not comply with the social field definition. Ideal femininity and ideal woman body should be reached by exercising. This ideal woman identity varies from reader's identity, which magazines define as "common" woman. The gender is an important factor that has...
|
|
Community Aproach to the People with Mental Health Problems As Alternative to the Institucional Care
Strnadová, Dagmar ; Klimešová, Anna (advisor) ; Sivek, Vojtěch (referee)
In the history the care of people with a mental health problems was going through a lot of changes. Most of the people were accepted as a part of a society. The family and a local community had been taken care of them. Only a small part of people with a mental health problems had been banished or kept in prison. With the beginning of a modern period the people with a mental illness have devoted and segregated in a large extent. The psychiatri and care for disordered people occured rapid developement in 20th century. In the 50's the psychiatric institution had been closing down in a many advanced countries. Institutional care was replaced with a out-patient and comunity care services. The main target of a community care is to help to the people with a mental illness so they can live in a naturally neighbourhood. The Great Britain has ranked among countries with a along tradition of community care. The broad range of services in the domain of living, employment and a leisure time arised here. The attitude to disordered people was also changed. In the Czech republic the community work set up to apply in 90's. Since the time the big progress was reached. Nevertheless the institutional care is still being preferred. The community care concur at traditional community values and it is established on esteem to...
|
|
The Use of Data Analytics in Internal and External Audit
Tecáková, Andrea ; Říhová, Zora (advisor) ; Kadochová, Lucie (referee)
Data Analytics is one of the fast-developing applications of IT in organizations worldwide. This Master's thesis examines data analytics in the context of internal and external audit. Principal aim of the thesis is to identify the opportunities for data analytics application in both audit disciplines. Secondary goal is to design a data-analytical procedure, apply it to actual business data and thus demonstrate the benefits of employing data analytics. The thesis builds on a summary of theoretical sources of the relevant area, followed by a survey conducted by the author. The survey maps current state of data analytics usage in both internal and external audit in the Czech Republic. The added value of this thesis is, apart from the identification of audit areas in which it is beneficial to use data analytics, the design of an analytical procedure and its application. Another benefit is the survey revealing current state of the art and the insights of interviewed auditors, pointing to both benefits and problems of data analytics application to the performance of the audit profession.
|
|
The Nuptiality and divorces - Progress from 1970 to these days and comparison with advanced states of EU
Krejčí, Marek ; Fiala, Tomáš (advisor) ; Kačerová, Eva (referee)
The Bachelor's Thesis is focused to the analysis of nuptiality and divorces since 1970. This thesis explains a both demographic processes, indicators and theirs levels and structures. The progress of marriages and divorces is shown by specifically indicators since 1970 to these days. Work outlines existence of seasonality in nuptiality by month and days in week. These present values help to compare with other European country and help to find out condition of Czech Republic. In conclusion, Thesis mentions financial instruments to increase motivation and amount of marriages.
|
|
Value Added Tax in the Czech Republic, EU comparison
Pelikánová, Radka ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.
|
|
Individual units of the Integrated Rescue System and preclinical intensive care in drowning - the Police of the Czech Republic, the Fire Rescue Service, the Water Rescue Service - Czech Red Cross
PROCHÁSKA, Pavel
The South Bohemia region is well known for its rivers, lakes and dams. With these great water values it is difficult to prevent drowning, search and rescue work is also influenced by the vast river system. The main goal of my research was to map the technical equipment, personal proficiency and comparing the professional qualifications of the Police force of the Czech Republic, the Fire Rescue Service and the Water Rescue Service in the range of an appointed theme. I chose the qualitative analysis method. The research group consisted of nine individuals {--} members of the researched organizations. They answered my questions very uniformly. I wanted to discuss the relevant topic with the respondents and get to know their opinion. Totally contradicted information was not recorded. Data collection was in the form of interview recordings on a Dictaphone and worked into text. The research conclusions are quite clear. In all respects the Police of the Czech Republic, the Fire Rescue Service and the Water Rescue Service are able to help in drowning cases. Some of these units are relatively well equipped as is necessary (the Fire Rescue Service and the Water Rescue Service), other not so well because of the principal aim (the Police of the Czech Republic). An interesting issue can be noted in both professional organizations (the Police of the Czech Republic and the Fire Rescue Service) about assistance and cooperation with the Water Rescue Service in the case of first aid and help providing. It is unusual that this last organization mentioned is not supported by the government. The research proved elementary disparity between the specialization with great abilities and struggle for existence which they meet every day in the case of the Water Rescue Service. Better legislation could be the answer for their financial difficulties. There is also disproportion in preventing people from doing unsafe activities; a member of the Water Rescue Service can only recommend the people to avoid such dangerous behaviour, but by law he can not force the individuals to obey to his words. The law warrants only this procedure which is astounding.
|
|
Finanční analýza společnosti United Parcel Service Czech Republic, s. r. o. a srovnání s konkurenty
Roudnická, Markéta ; Staňková, Anna (advisor) ; Marek, Petr (referee)
This thesis is focused on the financial analysis of United Parcel Service Czech Republic, s. r. o. during the period from 2010 to 2014 and the subsequent comparison of its results with selected comparable companies. The thesis is divided into two parts. In the theoretical part the methods of the financial analysis are defined and the optimal values of each financial indicator are determined. In the second part the company is introduced and the specific values of the described indicators are calculated as well as there is an intercompany comparison realized. The conclusion of this thesis is dedicated to an accurate description of the current situation of the company in the context of both optimal values and values which are usually achieved by comparable companies.
|
guest ::
