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A comparison of ways to ensure autonomous services in public interest by municipalities with extended powers
Hradecká, Olga ; Mitwallyová, Helena (advisor) ; Matula, Miloš (referee)
The main aim of this work is to analyze approache of different methods providing public goods in the public interest by municipalities with extended powers in the Czech Republic. In addition to the characteristics of individual methods the work focuses on legislation, particularly the new regulation on public procurement under the Act no. 134/2016 Coll., On public procurement. The aim of this study is to compare internal regulations of local governments for the procurement of small scale, beyond what the law requires. It refers to the release of the required transparency in these processes and the associated increase in administrative burdens for procurers and suppliers of public procurement.
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Employee benefits in profit and non-profit sector
Dubnová, Kristýna ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This diploma thesis is focused on employee benefits. At the beginning of the work there is shortly described history and importance of employee benefits. After that the work continues with motivation, rewarding and basic concepts of labour relations. There is also described difference between profit and non-profit sector. At the end of theoretical part of the work are described employee benefits and ways of dividing in detail. Emphasised is mainly tax advantages for employees and employers. In practical part of the work are evaluated results of own survey. The survey deals with employee benefits and its importance for them as well as with comparison of profit and not-profit sector in terms of employee benefits and how much are they provided. The survey confirms hypothesis, that in no-profit sector are provided less benefits than in profit sector and that the most important part of rewarding are considered wages by employees.
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The effect of european economic integration on international trade
Tománek, Ondřej ; Dlouhá, Zuzana (advisor) ; Čermáková, Klára (referee)
This bachelor thesis aims to economic integration of Europe. In the first part, it focuses on issues of stages of economic integration. The second part is dedicated to Europen Monetary union, its advantages and disadvantages. The next part is dealing with history and development of EU, CEFTA, EFTA, BAFTA. In final part, we use gravity model of international trade to analyze influence of each mentioned integrated group. Panel dataset consists of 27 776 observations of 23 years (1993-2015). Our results are consistent with other researchers, that are dealing with this issues. But some differences have been found. Preferential trading areas increases international trade, but the EMU coefficient is negative. Later on, we compare calculated potential exports of the czech republic to real exports to neighboring countries.
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Konzervace mechanicky upraveného vlhkého zrna kukuřice silážováním
Niezgodová, Lenka
The view of this work there was an evaluation of the most important factors which may major affect the corn sillage's quality, the mechanical fored corn in the concrete. Between these the choice of way of grain's disturbance, amount of solids in the ensilage grain and the ensiling additives (the type as well as the application) belong especially. Also, the way of storage involves in final quality check, as well as on hygienic wholesome and acceptable feeding. The work, in the beginning, deals with general characteristic of silages, it defines this questions and devides these in consequence -- simplified, according to the predominant nutrient of an amount of solids in the silage material. At the close, it summarizes the conditions for the succesful silage process on the whole. The practical part applies oneself to a nutriet structure comparison and, first of all, the quality of fermentation's evaluation depending on the used types of additive. The lowest values of a fermentative acids amount they were show in a silage treated by a chemical preparation, only in these silages the present of an acetatic acid was detected at the same time. Also, the amount of a lactic acid was affected with this type of additive. The most significant differences in comparison with the control silage variety were noted on an amout of alcohol after the using and urea. Against this, its amount was trivial in the other experimental silages.
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Komparace kapitálového a investičního životního pojištění
Balý, Jan ; Bauerová, Jarmila (advisor) ; Král, Aleš (referee)
Práce sumarizuje hlavní rozdíly mezi kapitálovým a investičním životním pojištění. Srovnání je provedeno ze dvou základních směrů ? z pohledu pojišťovny a z pohledu klienta. Z pohledu pojišťovny je analyzováno riziko, investování, poplatky a rentabilita. Z pohledu klienta to je účel, pojistné krytí, investování, garance, poplatky a flexibilita. V závěru práce je zamyšlení nad aktuálními trendy a budoucím vývojem obou produktů.
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Selected differences in pathophysiology of cardiovascular system in women
Yang, Shiann-Guey ; Kittnar, Otomar (advisor) ; Ošťádal, Petr (referee) ; Danzig, Vilém (referee)
(summary of doctoral dissertation) It has become increasingly apparent in recent years that there are important differences of many cardiovascular disorders including ventricular tachycardias in men and women. Gender differences have been observed in the epidemiology, pathogenesis and clinical presentation of various ventricular arrhythmias. Physiological menopause occurs as a part of a woman's normal aging process being based on the natural cessation of estradiol and progesterone production by the ovaries. The dramatic fall in circulating estrogens levels at menopause impacts many tissues including cardiovascular system. Because the incidence of coronary heart disease (CHD) rises significantly after menopause, it has been hypothesized that women's CHD advantage before menopause (in comparison to men of the same age) could be due to the protective effects of estrogens. However, controversial results have been reported since early nineties until today. While some studies found reduction in the incidence of CHD and in mortality from cardiovascular diseases some other studies failed to provide any evidence for an independent role of estradiol levels in determining CHD in postmenopausal women and some studies even found positive association of endogenous estradiol with the risk of CHD among women above...
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Interdisciplinary Cooperation in Protection of Children-Witness of Domestic Violence
Kotalová, Vendula ; Vaníčková, Eva (advisor)
Domestic violence in the Czech Republic recently often discussed term . In the media we read articles with information for victims of domestic violence , as well as references to cases of domestic violence , Czech political representation involved the search for solutions to this phenomenon. Domestic violence has been recognized as a serious social problem. Yet still many areas that are not yet resolved to the extent needed . Domestic violence is generally referred to abuse and violent behavior , taking place between related persons living together in a shared apartment or house where one violent person obtains and maintains power over the other and kontrolu1 . This is the physical and verbal abuse , physical abuse , restriction of personal freedom, extortion , sexual abuse , threats , etc. One of the forms of domestic violence , domestic violence involving children ( official term adopted in 1998 ) 7 Which occurs in three forms : first, defined as such behavior parent -child relationship , which is filled definition syndrome of abused and neglected child , or a situation where the child committing violence on their parents , or to a situation where the child watches violence between their parents , ie . that stands in as a witness DN . The issue of children - DN witnesses can be regarded as the most...
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Státní dozor v pojišťovnictví
Duková, Lucie ; Bílková, Diana (advisor) ; Přikryl, Vladimír (referee)
Za cíl diplomové práce jsem si stanovila především zanalyzovat technické rezervy a finanční umístění České pojišťovny a. s. a stručněji celého pojistného trhu. Provedla jsem analýzu těchto časových řad a odhady budoucích hodnot na několik let dopředu. Udělala jsem také rozbor situace na českém pojistném trhu, především z hlediska předepsaného pojistného, a popis začlenění ČR do Evropské unie. Popsala jsem funkce a činnosti Úřadu státního dozoru v pojišťovnictví a penzijním připojištění. Významnou úlohu v dohledu nad pojistným trhem má také solventnost, a proto jsem se na ni zaměřila v další části této diplomové práce. Na závěr jsem se pokusila nastínit současnou problematiku sjednocení dohledu nad finančním trhem. Celé dílo sleduje údaje za český pojistný trh a konkrétně za Českou pojišťovnu a. s., která zaujímá nejsilnější postavení na pojistném trhu v České republice.
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Leasingové operace podle české legislativy a IAS/IFRS
Pravcová, Veronika ; Koubová, Libuše (advisor) ; Vašek, Libor (referee)
Diplomová práce ?Leasingové operace podle české legislativy a IAS/IFRS? se zabývá účtováním a vykazováním leasingu v České Republice a účetním zachycením leasingu podle požadavků Rady pro mezinárodní účetní standardy (IASB).Cílem této diplomové práce je účetní pohled na leasingové operace, a to jednak z hlediska českých účetních předpisů a z hlediska Mezinárodních standardů účetního výkaznictví.Zaměřuje se na odlišnosti v účtování finančního a operativního leasingu, na důvody a základní principy, které k daným rozdílům přispívají. Smyslem práce není podrobné srovnání zachycování jednotlivých účetních operací týkajících se leasingu, jedná se spíše o poukázání na rozdíly v pojetí obou systémů a zamyšlení se nad tím, která z koncepcí je vhodnější.
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