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Does It Pay Off to Be Socially Responsible Corporation?
Pazdera, Martin ; Chalupníček, Pavel (advisor) ; Brožová, Dagmar (referee)
This paper examines the hypothesis of profit motivated corporate philanthropy. More general phenomenon of corporate social responsibility and corporate philanthropy as its part are described. Potential scenario of positive impact of corporate philanthropy on corporate financial performance is presented. In the analytical part of this paper, the impact of corporate contributions on profitability is measured. I use data for 89 Czech corporations. Dataset is based on the Top Firemní Filnatrop ranking list made by Czech Donors Forum. Lag of corporate philanthropy variable is used to solve causality problem. Although the outputs of differently specified models vary, the results of econometric analysis indicate no significant impact of corporate philanthropy on corporate profitability. Some flaws and limitations of my analysis are also discussed.
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Regional policy instruments and its application in Central Bohemia Region
Slezák, Petr ; Tomešová, Jana (advisor) ; Jílek, Petr (referee)
This bachelor's thesis is focused on regional policy instruments and its application in Central Bohemia Region. Regional policy, its definition, motifs, history, goals, instruments etc., are described in the theoretical part. The theoretical part also briefly describes Czech regional policy, its legislative background and programme securing. The practical part is focused on Central Bohemia Region, introduction of regional policy in this region and its evaluation. The aim of this thesis is to specify and evaluate regional policy instruments used in Central Bohemia Region. There are also mentioned strengths and weaknesses of specific instruments and possible solutions leading to eliminate the weaknesses.Methods, used to elaborate this thesis are analysis and synthesis.
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Impact of the economic crisis on unemployment in terms of sex, age and education in Czech Republic
Beranová, Jana ; Miskolczi, Martina (advisor) ; Průša, Ladislav (referee)
The objective of diploma thesis is to define specific groups of population, defined by sex, age or education, which are represented disproportionately in comparison of whole population of Czech Republic. In the thesis is described the population structure in terms of demography and economy, as well as factors which influence the labor market from short-term and long-term point of view. To achieve all marked out objectives is made explanatory statistics for unemployment of specified groups of population and the index analysis that allows to examine the inter-annual development of unemployment rate in terms of age, sex and education. Based on the index analysis are defined critical groups, which are evaluated by proportionality among unemployed persons. The analysis showed that critical groups are considered young people with lower level of education and women with high school education or women 30-39 years old.
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Personnel Management in the Public Sector
Fialová, Aneta ; Němec, Otakar (advisor) ; Pavlík, Marek (referee)
Master's Thesis is focused on personnel management in public sector. Human Resources are the basis for quality and efficient managing of public administration. Theoretical aspects of personnel management in the public sector are stated in the first part of the thesis. There are described the roles of personnel management in public administration and subsequently there are described the theoretical differences between personnel management in the public and private spheres. In the second part of the theory there are specified individual personnel activities such as job analysis, recruitment and selection of employees, employee adaptation, employment closing, employee training, employee evaluation and employee wages and benefits. Beside usual literature there are quotes from the Act No. 312/2002 Coll. of local government officials and amending certain laws. The practical part describes and analyzes the personnel activities in two districts of Prague, namely the Municipal Authority of Prague 9 and Prague 13. The aim of the thesis is to evaluate personnel management in selected urban areas, compare them to each other and suggest some improvements and recommendations for the future.
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The International Diamond Trade
Krivopustova, Ievgeniia ; Bolotov, Ilya (advisor) ; Čajka, Radek (referee)
The topic of this bachelor thesis is the global diamond market, its development and its impact on international conflicts. The aim of this thesis is to explore the development of the international diamond market starting from the year 2000, to define the volume and the value of mined diamonds since that time and characterize the biggest countries and corporations, that mine, export and import diamonds. This bachelor thesis defines modern trends and the main characters on the global diamond market and specifies the role of diamonds in international armed conflicts. The first chapter is dedicated to the general characteristics of diamonds. The main goal of the thesis is fulfilled in the second chapter where the international diamond mining industry and the global diamond market were analyzed. The third chapter has an aim to describe the international armed conflicts financed by the illegal diamond trade and to precise their consequences.
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Comparison between a tax burden of self employed person and shareholder of limited liability company
Mrázová, Petra ; Vančurová, Alena (advisor) ; Peroutka, Vojtěch (referee)
Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.
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Návrh strategie na zlepšení situace malého podniku
Sikorová, Anna
Sikorová, Anna. Suggestion of a strategy to improve the state of a small enterprise. Bachelor thesis. Brno: Mendel University, 2015. This bachelor thesis is focused on strategy suggestion applicable for a small enterprise. There are described strategic management and strategic analysis terminology in theoretical part, which are applied in a practical part subsequently. Analyzing of enterprise's internal and external environment leads to identifying of strengths, weaknesses, opportunities and threats. Based on analysis results the best suitable strategy for the enterprise is suggested. In the conclusion of this thesis there are specified implementation advices of this strategy.
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Podnícení zralosti jablek účinkem exogenního etylenu
Valachová, Zuzana
The theoretical part was described by Golden Delicious variety. This part of the thesis describes the material composition of apple, ripe apples qualitative disaggregation into individual groups. Attention was paid to the effect of ethylene on ripening apples and development.It has also described the climacteric types of fruit and the process of their maturation. In the first experimental part, I followed the harvest maturity fruit varieties Golden Delicious. In the second part of the experiment I followed the criteria specified I during storage in the two different temperatures and at 2 ° C and 20 ° C for treatment with exogenous ethylene. During storage were observed in terms of maturity, which was based on objective measurement. Measurements included pulp strength, the starch content, total acidity and soluble solids, as well as the production of ethylene and carbon dioxide.
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The implementation of economic information system at the level of religious community
Kourová, Miroslava ; Zouhar, Tomáš (advisor) ; Ištvánfyová, Jana (referee)
The thesis deals with the definition of the position of churches and religious societies in the Czech Republic. It focuses on the Act of state property settlement with churches and religious communities and its impact on financing and financial management of these nonprofit organizations. The thesis outlines different options of bookkeeping for churches or religious societies, dedicates to the changes caused by the amendment of the Accounting Act and Decree no. 504/2002 Coll., the establishment of Decree no. 325/2015 Coll., which deals with the reintroduction of simple accounting. The paper specifies various tax benefits for nonprofit organizations respectively churches and religious communities and tax obligations related to the economic activity of nonprofit organizations. The thesis identifies revenues and expenses which generate organizational units of The Czechoslovak Hussite Church, how they are budgeted and who supervises them in the organizational structure. The thesis also describes the implementation of a new accounting and information system at the level of the Diocese of The Czechoslovak Hussite Church. This was caused by the acquisition of restituted property and accounting of restitution and received operating grants according to the requirements of government departments. The end of the paper deals with multi-source financing of The Czechoslovak Hussite Church.
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Options of location children with disability for foster Care
PÍCHOVÁ, Pavla
My bachelor thesis deals with possibilities to place a child with a health handicap from an institutional care to an alternative family care. I have chosen people bringing up a handicapped child in a system of a family care and a social worker from children social-legislative protection department as a goal group. A theoretical part of the thesis is divided into four chapters. The first chapter defines a family being a primary (basic) socializing factor, and then it devotes to a legal view on parentage i.e. parental responsibility. As the thesis concerns a foster care, when parents do not often fulfil or even misuse this parentage responsibility, a subhead deals with a restriction of it. The second chapter examines in details a system of foster caring. In single subheads it specifies forms of a foster care such as a custodial care, adoption, foster care, temporary foster care, guardianship, custodial care, host care and SOS children´s villages. Every information is processed according to the new Civil Code (No 89/2012 Coll), which has been in operation since January 1,2014 and it has replaced the Family Code. I have also taken information from the Act No 359/1999 Coll of children social-legislative protection, which has also been amended. In each subhead it is written what the conditions of a single foster care are and whether the caring person could claim social security benefits or what the amount of them is, as well as rights and duties of a caring person. I must point out that the new Civil Code does not solve or even mention some original information from the Family Code. I devote the third chapter to a dedication of health disabilities, the types and specifics. The last chapter deals with a handicapped child in a foster family. An awareness about handicapped children is highlighted there. A subhead dealing with an arrival of a child to a family shows the importance of readiness of a family and problems which could occur during the first months of a foster care. In a practical part of my thesis I used a method of a qualitative research. This research proceeded in a form of semi-structured interviews, which are led with four foster-parents. Three of them care about handicapped children and one who looks after children without with any disabilities. A social worker dealing with a foster care in an office at municipality with extended powers was also interviewed. Foster parents with handicapped children answered questions from four areas: Motivation to accept a handicapped child, Difficulties and realisation of a foster care with children with specific needs, Information and sources of help, Importance of a care and its chance. Their replies are enriched of opinions of a person, who cares about non-handicapped children. The main goal was to find opportunities of handicapped children to find a foster family for them and that is willingness/motivation of foster family volunteers to accept a child with a handicap. A partial goal was to reveal, which handicapped children have the best chance to find a foster family. Questions about child care, importance and last but not least information where diagnostics is placed, which is often incorrect or incomplete and thanks to that handicapped children are sent to foster families, were discussed as well. This thesis brings an overall view on problems of handicapped children in a system of a foster care, which is not widely mapped in the Czech Republic.
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