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Internet and its use in the households
Blažek, Ondřej ; Grosz, Jan (advisor) ; Macháček, Otakar (referee)
The thesis describes the history of the internet, its development and the main
functions this network offers. In addition to the description, it will also analyse the main
technologies by which users get connected to the worldwide network. It will also gather
information about the leading providers of internet in Czech Republic.
The analytical part touches on all aspects of the system from a static point of view.
Firstly, identifying the regular Czech home network users which are dependent
on the computer and internet equipment, and secondly, underlining the most widely used
internet providers. The next important part of the thesis analyses the growth and extension
of all operations done on internet itself. It puts all users on a scale to compare major fields
for which that internet is used.
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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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Analysis of Social and Economic Development of the Municipality Vysoká
Nováková, Helena ; Husák, Jakub (advisor) ; Martina, Martina (referee)
This thesis deals with the social and economic development a village Vysoká which is located in the Central Bohemian Region, north of the town of Melnik. The thesis is divided into theoretical and practical part. The theoretical part briefly introduces the concept of regional and sustainable development, spatial planning and strategic management. The following describes the principles of regional policy. The attention is also paid to the issue of settlements, urbanization and the basic principles of functioning of municipalities. The basic characteristics of the community and its territorial-administrative arrangement in the practical part, is processed first. This is followed by a summary of a historical development of socio-economic as well as a description of external relations of the village in the microregion. Then the thesis analyzes results of research on the population of the municipality (employment, education, age structure, etc.) and housing. Detailed processing concerns economic issues such as labor market, entreprise and unemployment. Due to its geographic position, the question of tourism is important for the village Vysoká. Transport and technical infrastructure and management of the municipality is also examined. Research findings were taken into account when processing SWOT analysis and in the proposal of key development directions.
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Choice of the optimal heating system for particular municipal office
Marcellová, Miluše ; Houška, Milan (advisor) ; Martin, Martin (referee)
The current trends in sources of heat designed for heating the houses are influenced by the consequences, that interfere in the decision making process from the professional point of view (the advisory activity by the expert) as well as from non-professional point of view (the owner or the operator of the house, usually represented by one person).
The aim of this thesis is to find the optimal method, that is supposed to secure disinterested decision making, that will be minimally influenced by the subjective experience, customs and also by the advice given by the friends of the decision maker. The thesis concerns the town hall, that will be insulated in the future. Therefore it is eligible to propose to change the heating source, as the current one will be redundant, once the insulation is done. Using the old heating system would be uneconomical. The current heating source is the gas boiler JUNKERS CERAPUR. The energy (heat) loss of the town hall building will be lowered by 50 % once the insulation is done.
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Proposal of bad debts optimalisation from the accounting and tax point of view
Burešová, Petra ; Štáfek, Pavel (advisor) ; Věra, Věra (referee)
This diploma work is focus on the bad debts management and bad debts prosecution in the company operating in fast moving consumer goods business segment. In the work there are mentioned the accounting and tax aspects related to bad debts and their correct performance with the allignment of corporate income tax legislation and provision law. The specialised literature and the basic tax and accountacy principles, which are described in the theoretical part of the work, were studied for this work. These principles are applied on the practical cases which are designed to cover all typical problems from bad debts area including correct accounting and tax solution. The tax legislative requests for bad debts are arranged to clear scheme that can cover decision steps in particular phases of bad debts. Based on the practical cases and studies of the bad debts management in the company were recommended steps which can lead to simplification of bad debts evidence, to correct creation of tax provisions and to use the cession of bad debts which have not been already used.
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Statistical analysis of defects in construction practice
Luska, Zbyněk ; Hlavsa, Tomáš (advisor) ; Michal, Michal (referee)
This thesis on statistical analysis of defects in construction practice deals with the assessment of defects which are monitored within the system of construction and technical prevention in the period from 2010 to 2013. We cannot consider as defects such matters arising from non-compliance with the contractual relationship between the sponsor and implementer of the building work, and that this does not contradict the building Act. This thesis aims to determine the defects in construction practice and the right tools, statistical analysis, and quality control methods to assess the state and evolution of defects, as well as to find links and dependence of defects on defined factors. The methodological part of the thesis is based on an exploratory statistical analysis of qualitative data, Pareto analysis, and also statistical testing of the hypothesis of independence using the chi-square test of independence in the pivot table. The strength of any relationship is tested under Cramér V. The output of the thesis is a list of the most frequently occurring defects in construction practice, a description of the defects, and their evaluation in terms of occurrence in time, within a defined territory, and the occurrence of a specific building construction.
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Selected economic context of social care services
Čechová, Ilona ; Pikola, Pavel (advisor) ; Jaromír, Jaromír (referee)
Summary
In the theoretical part of the thesis Selected Economic Aspects of Social Care Services, I present a definition and an overview of the statutory regulation of social care services in the historical perspective and from the viewpoint of the valid law. The subsequent section, which is the core segment of the theoretical part of my thesis, sets forth a specification and a general outline of all social care services available in our jurisdiction.
The chapter about the funding of social services identifies the available financial resources, and the range of options associated with the payment of social care services. The services and particularly the financing methods constitute a frequent topic for discussion among all main initiators (promoters, movers) of social services.
In the practical part of the thesis, I present an identification of financial resources of one selected social service provider, and an analysis of its income from transfers, users payments for meals, from the accommodation and care allowances, and other revenue generated from 2005 to 2015. This part of the thesis also shows a comparison of the amount of individual transfers and payments from users, including per-user care allowance per year and month in the period from 2005 to 2015. The analysis is then used to identify the system for subsidy allocation, to draw conclusions on specific findings, and to present some recommendations. The last section of the practical part compares the selected social service provider with other organizations providing the same services in the year 2014.
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Using of the Czech Warmblood for the Czech Republic Mounted Police
Vlčková, Petra ; Navrátil, Jan (advisor) ; Karel, Karel (referee)
The horse evolution started with Hyracotherium, which was a small animal inhabiting forests of the Eocene. Since then, it evolved into more or less successful forms in which the conditions of the surroundings of its occurrence were reflected. When it comes to the initial usage of horses, they were used as a source of meat. Later, in the period before 4,600 years ago, evidence of the domestication of these animals emerged. Due to the improved system of breeding, horse as a draught animal and a mean of transport gradually became riding horse, which contributed not only in spreading human population, but also in influencing history of many civilizations.
Nowadays, horse is represented through a number of breeds, which are used in equestrian sport, work with cattle, horse races, in forestry labours, or as a good companion.
In addition, horse gained its irreplaceable role in the service of the Mounted Police of Czech Republic where it is daily deployed in diverse actions; for example in city and peripheral guarding, in searching for missing persons or in restoration of disturbed public peace. The most useful breed for these purposes is Czech Warmblood, where the most preferred geldings are in brown or chestnut color. High demands are placed on physiological characteristics; however, the most important criterion is the excellent character of this breed. Quality of these characteristics consists in the length of duty and in the reasons for their release from duty. Some of the most frequent reasons for the release from duty health problems and age. The release due to age is associated with strong and resistant horses.
Regarding the lineage of the police horses on duty, the best evaluated were the descendants of stallions 1154 Quick Lauro Z, Mykonos and 1028 Manillon Rouge. However, there is a correlation between these descendants and their number on active duty. After categorization of all traced stallions into relevant lineages, the lineage 1100 Przedswit became the most numerous lineages (7 stallions). Nevertheless, this lineage is not positively evaluated because of its descendants, which did not perform well on duty. Another numerous lineages were 5500 Pythagoras, 4700 Amour du Bois, Orange Peel xx-Almé Z, 67 Dark Ronald or 4800 Ladykiller XX.
The central purchase system of duty horses should help to unify these horses as well as to prolong the length of duty, via universally established criteria. Results demonstrate the unification of typological characteristics of these horses. However, the average withers height of measured horses fails to meet the requirements. Regarding the length of duty, the results were not conclusive; therefore, the hypothesis was confirmed just partially.
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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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