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Lifelong learning for the workers in the public sector and requiers lifelong learning in the nonprofit sector (comparative study)
Tesařová, Dagmar ; Varvažovská, Pavla (advisor) ; Miroslav, Miroslav (referee)
The subject of the the diploma thesis is the evaluation the current state of lifelong learning in the govermental and non-govermental non-profit sectors. The aim of the thesis to suggest possibilities for lifelong learning in govermental and non-govermental non-profit sectors. The thesis focuses on reasons which lead workers to increase the level of their achieved education and to participate in educational workshops. It deals with the state of employer or company support. Its theoretical part is based on studying of documents. For conducting the practical part there were chosen particular authorities and organizations where a quantitative survey using a standardized questionnaire and qualitative research using semi-structured interviews were done. The collected data were analyzed and the conclusion stated. Diploma thesis shows the way for the improvement of work with employees who lack the necessary education.
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Healthy lifestyle of young population
Rožánková, Vladimíra ; Polišenský, Miroslav (advisor) ; Dana, Dana (referee)
This thesis deals with Healthy lifestyle of young population at Střední škola zemědělská a potravinářská (Secondary Agriculture and Foodprocessing School) in Klatovy, the Czech Republic. The work is divided in two parts. In the first theoretical part, the basic terms connected to healthy lifestyle are explained. There is a group of young population briefly characterized from physical, social and psychological aspects. The most extended part is dedicated to projects supporting the healthy lifestyle and potentialities of schools to support the healthy lifestyle in an active way.
The other part of this thesis is a research. The institutional analysis of Střední škola zemědělská a potravinářská, Klatovy according to Malinowsky will be carried out. This analysis will be realised on studying the school documents, observing students, interviews with pedagogues and management of the school. In P.E. lessons measuring of chosen students´ body weight and hight will be provided to elicit wheather the institution subserves the function in the area of supporting the healthy lifestyle, which was the aim of this work. In the last part of the work there will be suggested a reccomendation to the institution to support the healthy lifestyle in an active way.
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Evaluation of the management of selected governmental organizations
Piwowarziková, Ivana ; Homolka, Jaroslav (advisor) ; Jan, Jan (referee)
This Thesis Evaluation of the management of selected governmental organizations engages in characteristic of non-profit organizations and describe the management of contributory organizations of autonomous units. It is mainly focused on economy of Urban cultural center Klatovy and Urban library Klatovy.
In all observed years (2010 up 2014) organization was reaching better results in main activity. Contribution of the operation was always amended by profits from main activity. From made analysis arise, that the highest risks are from posibility of reducing the contribution of operation. Another threat is decreasing of income in connection with smaller number of visitors.
In Theoretical Thesis special documents and materials have been studied. In Research Thesis we have also used information and data published in summary budgets and accountant results of Allowance Organization MěKS Klatovy, MK Klatovy and MěÚSS Klatovy
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Analysis of economy selected agricultural enterprises
Mlejnková, Ivana ; Homolka, Jaroslav (advisor) ; Michal, Michal (referee)
The Diploma Thesis deals with the evaluation of the economic activities of some agricultural enterprises. For the assessment, the companies based in the same region were chosen ZS Dublovice, a.s. and ZS Kosova Hora, a.s. Their participation in agriculture is traditional and both companies are stable and well-working. The primary activity of ZS Dublovice, a.s. is production of electric power. In the recent years, they put emphasis on animal farming development and environmental protection. ZS Kosova Hora is distinguished by the crop farming, nevertheless the main source of livelihood is animal farming. The evaluation was made for years 2010 up 2014.
The theoretical part consists of the financial analysis, its procedure, methods, indicators and basic economic terms. The practical part is focused on characteristic of joint-stock companies, analysis of corp and animal farming, entire investments in the mentioned years and also the calculations of the financial analysis of operational outcomes using certain methods. The entire calculations are based on accounting statements and company documentation.
The conclusion of the Thesis contains appraisal of the state of economic activities, comparison of the financial situation of both companies and the forward view on the possible development, innovations or changes that would contribute to improving the situation of both companies.
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Creation of methodical process of inventory of property and commitments in a selected non-profit organization
Lorencová, Dana ; Štáfek, Pavel (advisor) ; Pavlína, Pavlína (referee)
The diploma thesis follows up a process of inventary in a chosen accountant unit, its found insufficiencies and its consecutive solution. The process of inventary belongs to activities that lead to completion of a closing financial statement of an organization and that is why all the actions and processes must be done with carefulness and accuracy according to law number 563/1991 of law collection about accountancy, which states, according to law of the European union, extent and way of managing the accountancy and all requirements for its conclusivness and conditions for handing it over to a state.
The theoretical part of the thesis is related to defining basic terms of inventory process. The valid law regulations, which are dealing with those issues, are stated there. Individual phases of the whole process, important intern regulations and documents, which are obligatory for every single accountant unit, are also stated in the theoretical part of the thesis. A continuity of the inventory of property and commitments in financial statements and statements is being described there.
The practical part of the thesis involves the process of inventory in a chosen non-profitable accountant unit of the district court in Jičín. In the individual phases of the inventory, when the physical and documentary stock-takings are being done, are found insufficiencies and proposals of their solutions. A complete process of inventory belongs to activities of the chosen accountant unit, on which state´s controlling institutions are focusing in recent years, because the activities involve economy of the state´s essets. A methodic instruction for the processing of inventory of property and commitments for an accountant unit is worked out in the last chapter of the practical part.
By the compilization of the diploma thesis a complete view on an inventory as a whole was given, which is a starting point for completion of a financial statement. While working out the thesis, rocess or system insufficiencies were analysed. These insufficiencies might cause that the accountant unit will not fullfill the § 6 paragraph 3 of law of accountancy, from which the compulsatory duty of inventory of property and commitments according to provision § 29 and § 30 of law of accountancy flows. The audit office can, on the basis of those insufficiences, proclaim that the inventory of property and commitments was not done correctly and can apply a sanction on the accountant unit. After the inventory process the accountant unit is compulsory to make an inventory report that is a substantial document together with financial statements, balance-sheet, profit and loss sheet and attachments to the authorization of the financial statements.
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The inspection activity of the municipal trade office in Mladá Boleslav
Hlaváčová, Martina ; Borská, Jana (advisor) ; Pavla, Pavla (referee)
This masters thesis deals with the analysis and evaluation of inspection activities of the Municipal Trade Licence Office in Mladá Boleslav.
In the theoretical part of the thesis, an analysis of the legal regulation of inspection activities as of June 30, 2015 is made.
The empirical part of the thesis deals with the process of inspection and comparison of the procedures of the individual phases of inspection pursuant to Act No. 552/1991 Coll., on state inspection, and Act No. 255/2012 Coll., on inspection (Inspection Code). It further describes practical experience as well as the problems that the inspection workers of the Municipal Trade Licence Office had to deal with in the course of administrative activities in connection with the amendment of Inspection Code.
In addition, the thesis deals with a questionnaire survey while its evaluation brings the answers to the question how business entities perceive inspection surveys conducted with regard to their business activities.
For the reason of comprehensiveness, the development in the number of business entities in the administrative district of the administrative authority, number of inspection surveys conducted, their focus, and possible sanctions, are documented, monitored in the period of last 10 years.
The work concludes with the summary of inspection activities from the point of view of the Municipal Trade Licence Office in Mladá Boleslav as well as from the point of view of business entities.
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Management Accounting as a Source of Information in a Chosen Company
Rydvalová, Adéla ; Lörinczová, Enikö (advisor) ; František, František (referee)
The aim of the thesis was to develop theoretical solutions for managerial accounting issues such as information sources, the application of these findings to the conditions at R s.r.o. through analysis of its current situation, subsequent evaluation of problem areas, and to offer solution recommendations.
The document itself is divided into six sections. The first section consists of an introduction, and the second defines the goal and methodology.
The document then presents an analysis of managerial accounting issues based on studies of scholarly literature.
The fourth section describes the characteristics of the accounting entity, its activities, and its organisational structure. This is followed by an analysis of selected accounting items and financial indicators. The next section deals with the current status of the thesis topic, a cost-benefit analysis, calculations, and budgets.
In the fifth section, the results of the proposed recommendations are evaluated, followed by a conclusion.
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Remuneration of employees for their work
Stiborová, Lada ; Korcová, Renata (advisor) ; Alena, Alena (referee)
The main topic of this thesis is a summary of legal issues relating to employees remuneration system in the Czech Republic. The thesis is based on data collecting and gathering information from specialized publications, internet sources and legal regulations concerned with this topic. In the theoretical part special terms related to labor law are characterized, relation between an employer and an employee from the commencement into employment, employment contract, progress, motivation, employee evaluation, such as paying a wage or a salary. All this information is arranged in order to provide the most complete and comprehensible overview. In the practical part of the thesis direct observation is used, an analysis of internal documents and a semi structured interview with managers and ordinary employees. The output of the thesis is a conclusion and a recommendation how to improve the current state in a company. These suggestions may be used for the reward system modification in the given company, which would lead to greater satisfaction.
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Education and personal development
Mrázková, Lucie ; Kříž, Josef (advisor) ; Zdeněk, Zdeněk (referee)
The thesis deals with theoretical knowledge process of training employees in the organization and their personal development, as well as a practical approach to the process of educating city workers Rakovník working at the Municipal Office in Rakovník, which is the authority of a municipality with extended powers in this range ensures the execution of state administration.
Review of literature in the first part characterizes human resource management, human personality and describes in detail the process of lifelong learning and personal development, motivation and corporate training. The second part is defined by the statutory procedure for training of local government officials.
The practical part consists of a description of the organization Rakovník Municipal Office, its activities and scope, as well as familiarity with the organizational structure. Based on the study of documents, observation and questionnaire survey, which solves view officials on the issue of their further education, an assessment of the level of this process in the organization. In conclusion processed suggestions for possible improvements.
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Utilization of biogas plant for waste management
Frank Kristová, Lucie ; Mikulová, Vlastimila (advisor) ; Ivana, Ivana (referee)
The thesis deals with the use of efficient processing of waste materials in agricultural production i order to obtain thermal and electric energy. The work describes basic terms of the technology of biogas plants - anarobic dry and wet fermentation, biogas, digestate, biomass and energy sources. The study also documented the formation and operation of agricultural biogas plant Bílov in Bohemia, describing the composition and quantity of input substrate and operating parameters. To evaluate the overall status and benefits of a biogas plant for the village was carried out a survey in the area of interest.
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