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Protection of citizens during emergencies, natural disasters or other critical situations with concentration on South Bohemian towns.
DOBEŠOVÁ, Jana
From the beginning of times people have encountered emergency situations which endanger their lives, health, properties and also the environment. Communities often try to prevent the impact of these situations or at the very least minimize the consequences. Depending on the particular society{\crq}s economic development, various precautionary measures have been implemented. My dissertation work addresses the current laws relating to crisis management in the Czech Republic. Fundamental principles are also explained. Main goals of my work were as following: 1. To compare South Bohemian towns and their respective legislation 2. To administer a questionnaire among a sample population 1. My selection consisted of five towns in the South Bohemian region. These were: Pisek, Jindrichuv Hradec, Sobeslav, Trebon and Cesky Krumlov. Prior to me visiting these towns, I made arrangements with its local representatives, specifically with those responsible for crisis management. I was able to inquire about their processes and conduct interviews. I have concentrated on the following areas: Process of informing population and emergency management Education of citizens, publication and distribution of educational materials School lectures/meetings Crisis management form Structure of emergency management authorities 2. My research focused on the population readiness and responsibilities during crisis and the means by which population is informed of a crisis. Questionnaire was distributed to the employees of local government offices of all five towns, and also to a random sample of citizen in two out of the five towns. I collected 132 questionnaires. My dissertation includes 8 tables and 2 graphs prepared based on the gathered data. Conclusion: Local governments and their employees dedicate significant amount of time and attention to crisis management. They follow the norms and regulations. Existing differences may be discussed and in the future it could facilitate integration of the system and improve the cooperation. Population is well informed of basic safety-principles.
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Development of negative electrodes for lithium-ions batteries
Drahokoupil, Petr ; Libich, Jiří (referee) ; Sedlaříková, Marie (advisor)
This thesis deals with lithiation of negative electrode li-ion batteries. In this thesis is used several electrode materials: carbon, FeCl3, lithiated carbon electrodes and silicon carbide. Reduction of irreversible capacity lithium-ion batteries leads to increased capacity and also we can use new materials as a positive electrode. Thesis deals with the differences in the properties of materials using lithiation and their use in practice
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Effect of corporate tax for reporting of fixed assets
Kopecká, Hana ; Jirásková, Simona (advisor) ; Skálová, Jana (referee)
Fixed assets are an important component for any enterprise. The corporate tax, as one of the most important taxes in the Czech Republic, effects the reporting of these assets. This thesis highlights some of the important aspects of the impact of the corporate tax on this subject. Several errors are shown in reporting discussed assets which some companies may commit. This work also deals with differences between accounting and tax depreciation, summarizes the issues of component depreciation and creation of reserves for repairs of fixed assets, compares the tax and accounting definition file of movable assets, and defines conditions under which the intervention in the property is considered as a technical improvement or a repair. The thesis also shows the differences between accounting and tax rules that encourage companies to report fixed assets incorrectly.
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Specifics of valuation for mortgage loans
MIKEŠKOVÁ, Denisa
The diploma thesis concerns the appraisal of residential real estate, provision of mortgage loans and development of prices on the real estate market in the Czech Republic. The aim of the diploma thesis is to clarify above all the purpose and meaning of appraisal and selected problems. The theoretical part of the diploma thesis is devoted to immovable property as such, its characteristics, individual types, etc. It then discusses the mortgage loan and its specifications. The theoretical part also includes appraisal methods that can be used for the purpose of appraisal. The final point of the theoretical part of the diploma thesis is devoted to real estate insurance, which is one of the forms of securing a mortgage loan. In its practical part, the diploma thesis examines the appraisal of a mortgage loan as a subject of a pledge, in particular the occurring differences in appraising real estate compared to a classic market appraisal. It is supplemented by other active factors, which affect the resulting price estimate. The diploma thesis attempts to compare the differences in appraisal over the course of several years. It also compares the real estate appraisal methods of banks and insurance companies and the final result of the diploma thesis is designated primarily for the banking sector. In both cases it is a comparison of when the real estate is used for the purpose of securing a mortgage loan. The aim of the diploma thesis is therefore to find and describe the specific characteristics of real estate appraisal for banking purposes with selected problems from the area of insurance. The result of the work are personal recommendations concerning the appraisal of real estate as a pledge when providing mortgage loans with the aim of generalising them for the banking sector as a whole.
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Differences in Financing Building Enterprises Considering Their Size
Procházková, Jana ; Hromádka,, Vít (referee) ; Vítková, Eva (advisor)
The aim of this thesis is to compare differences in financing enterprises by size, law form and volume of orders. The first part includes identification of basic concepts and divisions, concerning enterprises, law forms, property structures and types of financing. And the second part, which is practical, is a questionaire survey carried out in the czech building market and its main aim is to compare differences in building enterprises.
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Accounting for long-lived assets in internationally accepted accounting systems
Oplt, Lukáš ; Krupová, Lenka (advisor) ; Kudrnová, Lenka (referee)
This work deals with accounting treatment of tangible and intangible assets in International financial reporting standards (IFRS). It illustrates main problems and various methods when accounting for assets. Where deemed appropriate it indicates the accounting treatment of US GAAP. First chapter is concerned with general description of accounting harmonization and the Framework of IFRS. Second chapter deals with IAS 16 -- Property, plant and equipment. Third chapter identifies main differences between IAS 16 and IAS 38 -- Intangible assets focusing on issues related to the special nature of intangible assets. Fourth chapter works with annual reports and comes out with a statistic of IFRS methods and procedures adherence.
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Differences in the structure of non-life insurance in the Czech and Slovak Republic
Wienerová, Kateřina ; Ducháčková, Eva (advisor)
Bachelor's thesis on the topic of 'Differences in the structure of non-life insurance in the Czech and Slovak Republic' is divided into five parts. The first part focuses on the legal framework of both countries with emphasis on technical reserves and insurance agents. Further it continues with the characteristics of non-life insurance structured depending on the form of insurance, ie. the insurance construction, and also depending on types of risks for non-life insurance of persons, property and liability. One of the most important activities of an insurance company is included in the penultimate chapter headed 'The Settlement of Claims'. A description of the various stages of the process of liquidation and differences in liquidation of certain types of non-life insurance is also included. The last part is devoted to the analysis of differences of insurance markets in the Czech and Slovak Republics.
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Artificial Climbing Walls in Schools and Leisure Facilities
Kovrč, Jan ; Vomáčko, Ladislav (advisor) ; Turčová, Ivana (referee)
Eng. N ame: Artificial climbing walls in schools and leisure facilities The aim of the work: Comparison of the use of school walls and commercial facilities in the Czech Republic A method: The nature of work in the processing of us formulated goals allows you to use empirical methods of research, discussion and public inquiry. Thesis topic, how to handle a certain attractiveness of the described properties directs the formulation interpretation essayistic character. results: The walls in the leisure and commercial facilities vary greatly from walls school. The largest differences were recorded in visitor numbers, opening hours, Profit walls, holds the number and organization of climbing these walls. Keywords: Climbing wall, development, construction, design, safety equipment Powered by TCPDF (www.tcpdf.org)
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Climbing Tourism and Its Contribution for Regions of Perštejn, Svatošské skály and Kozelka
Kovářík, Richard ; Vomáčko, Ladislav (advisor) ; Neuman, Jan (referee)
Artificial climbing walls in schools and leisure facilities The aim of the work: Comparison of the use of school walls and commercial facilities in the Czech Republic A method: The nature of work in the processing of us formulated goals allows you to use empirical methods of research, discussion and public inquiry. Thesis topic, how to handle a certain attractiveness of the described properties directs the formulation interpretation essayistic character. results: The walls in the leisure and commercial facilities vary greatly from walls school. The largest differences were recorded in visitor numbers, opening hours, walls profiles, the number of holds and climbing organization on these walls. Keywords: Climbing wall, development, construction, design, safety equipment Powered by TCPDF (www.tcpdf.org)
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