|
Customer profitability analysis in companies with customers specific products and services
Bedřichová, Eva ; Wagner, Jaroslav (advisor) ; Roun, Vlastimil (referee)
The thesis concerns modern costing methods for cost control in companies with customers' specific products and services. The theoretical part describes fundamental characteristics of costing system and it focuses on contribution of traditional as well as modern costing methods. It points out benefits and deficiencies of modern costing methods in comparison to conventional practice in costing area. Following that specific features of costing issues in companies with customers' specific products and services are discussed. The application part deals with cost control and costing system in the company BESTSPORT a.s. Based on deep analysis of relevant area recommendations enhancing costs control of the company has been formulated.
|
|
Interspirituality
Koukal, Aleš ; Lyčka, Milan (referee) ; Halík, Tomáš (advisor)
Tématem této práce je fenomén, který se skrývá pod termínem "interspiritualita." Jedná se o intenZÍvní formu vztahu mezi náboženstvími, který je motivován nábožensky a vede ke vzniku spirituality, u níž můžeme konstatovat jednotný charakter. Tato spiritualita se z jádra jedné náboženské tradice vztahuje k mystické zkušenosti příslušníků jiných náboženství. Fundamentálním předpokladem je zde jedinost posvátna, s nímž žádné z náboženství není v privilegovaném vztahu, a které se stejnou plností a intenzitou projevuje v rozličných mystických tradicích různých náboženství. Skrze sdílené porozumění tomuto vztahu se potom vytváří specifický typ náboženské sociality, který je iniciován jednotnou vizí spirituality. K této spiritualitě velmi často patří také některé jiné aspekty jako například silný důraz na komunitu, sociální angažovanost, ekologie nebo politická orientace kriticky se vymezující vůči problémům průmyslové modernity a globálního kapitalismu. Centrálním referenčním rámcem těchto podtémat však zůstává univerzalisticky pojatá spiritualita, která však nezůstává bez vazby ke konkrétní náboženské tradici. Jedná se tedy o spiritualitu, která stojí na okraji jak v rámci tradičních náboženství, tak i v rámci západní alternativní spirituality, která má často velmi individualistický charakter, v němž je veškeré...
|
|
Globální problém ekologický se zvláštním zřetelem na klimatické změny
Beranová, Monika ; Jeníček, Vladimír (advisor) ; Krč, Jakub (referee)
Bakalářská práce je zaměřena na charakteristiku globálního problému ekologického. První část práce je věnována problematice globálního problému ekologického obecně. Obsahuje jeho vymezení a stručný popis. Dále se zabývá jednotlivými ekologickými problémy a jejich dopady na biosféru, hydrosféru, pedosféru a atmosféru. Druhá část je podrobněji zaměřena na klimatické změny a globální oteplování. Obsahuje popis mechanismu skleníkového efektu, popis dosavadních změn spojených s globálním oteplováním, způsoby predikce budoucnosti a konkrétní scénáře, které mohou v budoucnosti nastat, včetně ekonomických dopadů. Obsahuje charakteristiku mezinárodní spolupráce a samostatná kapitola je také věnována kritickým postojům vůči oteplování planety.
|
|
Modern mortgage banking in Czech Republic
Slívová, Iveta ; Zichová, Jitka (referee) ; Hurt, Jan (advisor)
Na/cv prace: Autor: Katedra: Vedouci bakalafske prace: R-mail vedouciho: Hypotecni bankovnictvi v CR v soucasnosti Iveta Slivova Katedra pravdepodobnosli a matematicke stalistiky Doc. RNDr. Jan Hurl, CSc. Jan.I hin(ti]mff.cuni.cz Abstrakt: V pfedlozene praci se /abyvamc dncsnim stavem hypotccniho bankovniclvi v Ceske rcpublice. Pozornost je venovana hlavnc hypotecnimu uveru. V prvni casti se nachazi delcni, charakteristika uveru, v/nik a vyvoj hypotecniho uveru od staroveku a/, do soucasnosti a zastavni listy. V druhe rmizeme nalezt nasledujici temala: postup pfi vyfizovani uveru, uvcrovc registry, pfedhypotecni a doplnkove uvery, zjist'ovani bonity diuznika. maximaini vySc uveru, occnovani nemovitosti, cerpani uveru, konslrukce a vyhody splatkovych kalendafu, moznosti vyuzili slatni flnancni podpory. kombinace s zivotnim pojistcnim nebo stavebnim spofcnim, vyliody hypotecniho uveru, hypotecni trh, zadluxcnost a inllace v CR, osobni zhodnoccni a pfedpokladany budouci vyvoj. Klicova slova: Hypotecni uver, hypolecni /astavni list, statni podpora, stavebni spofcni. Title: Author: Department: Supervisor: Modem mortgage banking in Czech Republic Iveta Slivova Department of Probability and Mathematical Statistics Doc. RNDr. Jan Huil, CSc. Supervisor's email address: Jan.Uurt(a}mlT.cuni.ez Abstract: In this work...
|
|
The Legacy of the Japanese Pacific Empire within the Cold War
Janáková, Barbora ; Hnízdo, Bořivoj (advisor) ; Romancov, Michael (referee)
From the early twentieth century, Japan has been central to any conception of the Asia-Pacific as a region. In the build-up to and during the Pacific War this found expression primarily in the abortive attempt to impose an economic empire by force. After 1945 Japan emerged as the most dynamic economic centre of the region within a strategic and economic order established by the United States. The idea of a 'Greater East Asia Co-Prosperity Sphere', an attempt to legitimize the Japanese military and political drive for supreme regional power over all the Asia-Pacific in the 1930s and the early 1940s, was launched in early 1941, and signalled Japan's further expansion to the south after the capture of Indochina. Apart from the military and geopolitical aspects of Japanese territorial expansion southwards, the creation of a regional sphere under Japanese supremacy was intimately linked to Japan's growing need for raw materials following the rapid industrialization in the Meiji and Taishō eras. The 'Co-Prosperity Sphere' may be said to have been the first modern attempt to create regional political and economic integration in the Asia-Pacific. It is noteworthy that the geographical extension of the 'Co-Prosperity Sphere' in the early 1940s comprised almost exactly the same region as the Japanese economy came to...
|
|
Host specialization and species diversity in Strepsiptera of the genus Stylops
Jůzová, Kateřina ; Straka, Jakub (advisor) ; Malenovský, Igor (referee)
The twisted-wing parasites (Strepsiptera) are entomophagous insect order with cosmopolitan distribution. There are about 600 known species up to date. In spite of this, they have very broad host spectrum. Strepsiptera parasites in seven insect groups (Thysanura, Blattodea, Mantodea, Orthoptera, Hemiptera, Diptera, Hymenoptera). The mutual relationship between genera or even between species are not known, except for the species list and the host specification. Moreover, there is an anambiguous use of their species concept. Some authors consider Strepsiptera as the specialists and they match almost every host species with one separate strepsipteran parasite. The opposite concept is to consider strepsiptera as the generalists. The presence of the crypctic species also affect our understanding of the diversity of Strepsiptera. Therefore, the knowledge of Strepsiptera phylogeny provide us the important information about species diversity of studied group as well as about their coevolution with their hosts. On the basis of molecular analyses of three genes constructed the phylogeny genus Stylops. This genus has the wider spetrum of the host species from other strepsipterans of Stylopidae, It is obvious, that strepsipterans of genus Stylops are mainly specialised on their host subgenus. There was detected two...
|
|
Risk management in Corporate Governance
Melyekhov, Yevgen ; Kubíček, Aleš (advisor) ; Velinov, Emil (referee)
The objective of this master's thesis is to describe and analyze role of risk management in corporate governance. Specifically, a thesis focuses on comparison of existing practices in chosen states and examines whether quality of risk management in corporate governance is different in large and mid capitalaization companies. The thesis is divided into several parts: firstly, theory of corporate governance and risk management are introduced with explanation of their interconnection, which also contain defined list of methods and tools for evaluation of risk management and corporate governance quality. In the analytical part of the thesis, comparative analysis of risk management practices in different states is applied with evaluation of their quality, methods of statistical analysis are employed to test the hypothesis about difference of risk management quality in companies with large and mid capitalization and strength and weaknesses of corporate governance and risk management in particular states are summarized.
|
|
Evaluation of Physical and Chemical Parameters of Still Less Exploited Species of Small Fruit and Proposal of a New Soft Drink from this Fruit
Cetkovská, Jitka ; Krška,, Boris (referee) ; Barták,, Petr (referee) ; Omelková, Jiřina (advisor)
This thesis deals with still less expolited species of small fruit, evaluation of its physical and chemical parameters and proposal of a new soft drink from one of the studied species of furit. Firstly, for the characterisation of basic nutrition parameters (dry matter, content of organic acids and saccharides) and biologicaly active substances (vitamin C, anthocyanins and phenolic compounds) suitable titration, spectrophotometric, chromatographic and electrophoretic methods were chosen, optimized and validated. The sample preparation procedure was optimized as well. For three years (2010–2012) the content of listed parameters was monitored in some cultivars of five species of small fruit: in seven cultivars of sea buckthorn, in ten cultivars of cornelian cherry, in twelve cultivars of rowanberry, in two cultivars of chokeberry and in seventeen cultivars of elderberry. By means of Duncan’s test, analysis of principal components (PCA) and cluster analysis (CLU) the main differences between studied cultivars were observed mainly in sea buckthorn and rowanberry, where single cultivars were easily distinguishable from others on the basis of genetic origin. On the basis of comparison of determined parameters in studied species of fruit and with collaboration with fruit processing company the suitable species of fruit for commercial utilization was chosen – elderberry, as a important source of anthocyanins and phenolic compounds. A new soft drink as a proposal of utilization of this fruit was created – fruit juice or nectar with portion of elderberry juice. Mixed juices and nectars with various composition were prepared from elderberry and grape juice and the sensory analysis of these drinks was performed. The best evaluated were 100% fruit juices prepared with 30–50% portion of elderberry juice. The composition was jurally protected. On the basis of this protection the product consisted from 100% fruit juice with 10% of elderberry component mixed with apple and grape juice was introduced to the market by the fruit processing company.
|
|
Creating a Methodology for Correct Compilation of Final Accounts and Final Statements for the Selected Non-profit Organization
Klimeš, Marek ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The aim of the thesis is to develop a methodology for the proper compilation of accounts and financial statements for a selected nonprofit organization. For a non-profit organization is selected territorial self-governing unit, the Town of Oloví.
The theoretical part of the work on the basis of study of scientific literature and current legislation is first engaged in the management and it is division on the management of private and public, where the biggest emphasis on territorial self-governing units, the municipalities. In the next part of the work explains the basic concepts related to the issue, which gradually builds the process cut off entries, the work ending with the financial statements and the obligations resulting from it.
Own part of the thesis uses both theoretical experience acquired by studying the professional literature and practical experience gained within professional practice. The practical part gradually passes through the different steps of the cut off entries work and their follow-up of the financial statements. Individual activities are first practically described how after page of postings, so after the site specific calculations, when they are used the specific data of the financial statements of the City of Oloví for the year 2015. Subsequently, for each step created a detailed methodology for easy and correct assembly of the accounts and financial statements of the Town of Oloví. This methodology is prepared for the specific needs of the Town of Oloví, and therefore not every municipality to fully comply.
|
|
Procesní analýza logistiky a skladového hospodářství textilní společnosti
KOUTEK, Filip
This bachelor's thesis focuses on the process analysis in specific organization. Basic terminology, very essence of processional approach and methods used during analysis are explained and described in the theoretical part. In the analytic part is described the current situation of the company, processional maps of specific processes are created and weak spots are identified. In the final part are listed recommendations and their influence on processes.
|
guest ::
