National Repository of Grey Literature 8,231 records found  beginprevious31 - 40nextend  jump to record: Search took 0.24 seconds. 

Proposing the financial performance prediction index for decision support of the hospital management
Hajdíková, Taťána ; Černá, Anna (advisor) ; Lieskovská, Vanda (referee) ; Lazar, Jaromír (referee)
Dissertation thesis deals with the managerial needs in the area of financial health. Managers need a tool to reveal the impending financial failure or to assess the financial quality of the organization. They link their decisions to performance, ability to pay, employee productivity, financial resources and financial risk. In the theoretical part of the thesis it is necessary to explain the non-profit sector and its connection with the hospital environment. It is also necessary to introduce models used both in the Czech Republic and abroad, which share common elements. The basic aim of this thesis is to propose a financial performance prediction index for decision support of the hospital management, the owners of hospitals and insurance companies. To achieve the basic goal, three sub-goals must be accomplished. The first goal is to divide the hospitals into healthy and unhealthy by using the multi-criteria methods. The second goal is, based on an expert approach with the support of statistical methods, the selection of indicators appropriate for the hospital environment and the third goal is to find a suitable method for the determination of weighted representation of individual indicators in the proposed index and to assemble the final form of the new financial index for the hospital environment.

Inventarizácia majetku a dlhov v príspevkových organizáciách zriadených VÚC
Ďuríková, Natália
The bachelor thesis deals with the issue of the stocktaking of assets and liabilities in allowance organizations established by higher territorial unit - The Self-governing Region of Trenčín. The introduction of the theoretical part presents the description of allowance organizations. Another part describes the long-term assets, the methods of pricing and also the methods of depreciation. The last chapture of the theoretical part deals with the process of stocktaking of assets and liabilities. The practical part describes strengths and weaknesses of stocktaking directives based on the analysis of stocktaking directives in specific allowance organizations. Subsequently, the proposition of universal form of stocktaking directive is created. The end of the thesis includes the comparision of the examined issue between Slovakia and the Czech Republic.

The Impacts of New Directive on Consumer Rights
Myšková, Marika ; Zeman, Jiří (advisor) ; Filipová, Alena (referee)
The aim of this bachelor thesis is to evaluate the significance and impacts of Directive 2011/83/EU of The European Parliament and of The Council, on consumer rights, which was accepted on 25 October 2011. The first part is mainly devoted to how the acceptance of this directive was unique, and what were the reasons for approval. The new directive is the first legislation on consumer protection, which is based on the principle of full harmonization. The next section discusses in detail the legal interpretation of this act and highlights the important changes from previous legal adaptations. To handle the next part, it was used the consultation on the Ministry of Industry and Trade at the Department of Consumer Protection, where it was possible to obtain important information about the attitude of the Czech Republic. In conclusion is made an evaluation of impacts on both parties, namely traders and consumers, which emerge after successful transposition of the directive into national laws of Member States.

Public support from the Czech and Community law perspectives
Petr, Zbyněk ; Boháč, Radim (advisor) ; Marková, Hana (referee)
Resumé The state aid from cognition of Czech and Community law The definition of state aid consist primary the Treaty establishing the European Community (TEC). In article 87/1 TEC is explicit basic signs, which comprehensive: support in any form, attractive act, grant from state resources, possibility violation of contest and influence on members states. It's also referred as primary Community law. It's base on principle "common prohibition" their grant. But exist the three exceptions: compatibility on TEC, block reserve and compatibility by decision of Commission. The secondary legislation includes many regulations, directives and court rulings. Especially I illustrated: statute n. 659/1999/EC, which consists detailed form of article 93 TEC, statute for national regional aid (n. 2006/C 54/08), environment (n. 2001/C 37/03), science and research (n. 2006/C 323/01), employment (n. 2204/2002). The Czech Republic is a member of European Community and that is why must respect above mentioned legislation. The others statutes exists as supplement to community legal rules. As main base present the investment incentives act, n. 72/2000 Col. . But presently be in progress. Since next year will be a new system of grant support to necessary branch, namely Framework program for relief technological and strategic...

Jurisprudence of abuse of law in area of taxes
Popelková, Kristýna ; Pelák, Jiří (advisor) ; Valášková, Mariana (referee)
Diploma thesis describes jurisprudence of tax law and abuse of tax law. The aim of this thesis is to specify the term abuse of law more clearly and assess the development of abuse of law in Czech jurisprudence in area of taxes up to year 2015.

Efektívny výber zamestnancov
Tatarová, Monika
An effective choice of employees.Diploma thesis. Brno: Mendel Uni-versity in Brno 2015. The diploma thesis is focused on an effective choice of employees. The aim is to suggest how to improve the choice of employees so as the staff leave rate in a call centre reduces. In the literary research the literary sources in the Czech language are used as well as the foreign literature, professional magazines, Internet sources and the law with the employee choice topic. In the thesis the current choice of employees is described. Then the proposals for the effective choice of employees are compiled based on the questionnaire survey. The cost reduction connected with the new employees hiring is emphasized. The proposals are to be applied in companies focused on telemarketing so that they have stable and high quality team of employees

Analysis of Differences in Presentation of Employees Benefits in Accordance with IFRS and under Czech Accounting Law
Krosesková, Martina ; Dolejšová,, Miroslava (referee) ; Beranová, Michaela (advisor)
Bachelor thesis compares different attitudes of employers towards employees according to czech accounting legislation and employees perks according to International Accounting Standards. The aim of thesis is to compare and analyse different attitudes in presenting employees benefits.

Impact of the Implementation of Project "Třeboň - Spa Infrastructure Development" on Motivational Component of Income Tax of Individuals from self-employment
Hájková, Jana ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The thesis describes realization effects of the project "Třeboň - rozvoj lázeňské infrastruktury" on the ammount of tax income in the city, especially with focus on the development of the part of tax incomes. These incomes receives the city as a share of tax incomes from self-employed persons (by law of budget determination of taxes No 243/2000 Sb.). According to this law each commune receives 30 % of tax from self-employed subjects, which have place of residence in the territory of this commune. This share of the tax is called as "motivation component" and it should motivate communes to create new business opportunities to increase own incomes. The focus of this thesis is an effect assessment of realization of this project on the size of tax incomes in the city Třeboň. There is the model of fiscal federalism introduced in the theoretical-methodological part. This model is used wide in the whole Czech republic to describe incomes of comunes - especially tax incomes. In the practical part there is a description of the implemented project and its effect on particular targets, for example effect on size of income of local taxes and effeck on growth of employment. The main section of the practical part is the evolution analysis of the "motivation component". This evolution of "motivation component" is compared with the evolution of business subjects, which are registered in the city Třeboň (including the description of the regressive evolution).

Sudetendeutsche Landsmannschaft in the 21st Century in the Czech Republic and Germany
Jechová, Veronika ; Kučera, Rudolf (advisor) ; Jeřábek, Martin (referee)
The diploma thesis "Sudetendeutsche Landsmannschaft in the 21st century in the Czech republic and Germany" deals with the position and influence of this organization on present Czech-German relationship. In the theoretical part of this work there is described the creation, structure, aims and needs as well as present problems of Sudetendeutsche Landsmannschaft. Further in the text is the analysis of the position of this organization in the Czech Republic and in Germany. The cooperation of the representatives of Sudeten Germans with German political parties and the attitude of Czech and German governments towards this association is the main part of the second - 4 - chapter. The last chapter deals with the influence of Sudetendeutsche Landsmannschaft, especially of sudetendeutsche question, on the selected periods of Czech-German relationship. Strained elections in 2002 and complicated entry of the Czech Republic to the European Union which was caused by the attempts of the Sudetendeutschen representatives to violate the Beneš Desrees approved that Czech-German relationship on the government degree can be cooled under some circumstances. Ten years of the existence of the Czech-German Declaration shows that Czech-German relationship is from a long-term, complex view very good and that Sudetendeutsche...

Process of Unification of the Legal Responsibility for Torts in Europe and Its Reflexes in Czech Law
Tůmová Křivohlavá, Petra ; Švestka, Jiří (advisor) ; Dvořák, Jan (referee)
110 Závěr Závěrem lze shrnout, že odpovědnost je nepochybně jedním ze základních pilířů celosvětového společenství, na němž je vystavěna samotná existence lidské pospolitosti, jejích morálních a právních pravidel. V posledních desetiletích sílí nesporně tlak na sjednocení práva, které by umožňovalo zlepšit funkčnost globálního propojení světa.249 Zejména v rámci Evropské unie lze nalézt příklady úspěchů plynoucích z harmonizačního procesu právních úprav členských států. Obdobný cíl si kladou i koncepty PETL a PEL. Ojedinělost předložených návrhů civilní odpovědnosti spočívá zejména v tom, že je vypracovaly dvě na sobě nezávislé skupiny vědeckých pracovníků. Zároveň se Česká republika nyní nachází ve fázi procesu schvalování nového civilního kodexu, jehož případné přijmutí by znamenalo značné koncepční a obtížně revidovatelné změny. Není zřejmě sporu, že nový civilněprávní kodex by měl vstřebat aktuální vývoj, k němuž v oblasti soukromého (deliktního) práva dochází, a tedy i např. zachycovat trendy na celoevropské akademické úrovni.250 Naznačené požadavky na nový soukromoprávní kodex jako celek by samozřejmě měl splňovat i oddíl věnovaný civilní odpovědnosti za škodu. Plánovaná rekodifikace občanského práva v současné podobě bezesporu hluboce zasáhne do samotné podstaty české civilistiky, což je ostatně i...