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Daňová a účetní specifika ve stavebnictví
Šťastná, Petra
This diploma thesis deals with the tax and accounting specifics in construction industry. The work is divided into theoretical part and own work. The theoretical part is divided into tax and accounting. The tax part is mainly devoted to changes that occurred on 1 January 2012 when the reverse charge was introduced in the construction industry and illegal activity was enacted and accounting part analyzes specific items of balance sheet. The aim of the work is partially contained in the chapter "Vlastní práce" where is evaluated the impact of the reverse charge procedure on the cash flow of the recipient and the provider by classification of products CZ-CPA 41-43. It is also described the impact on the real company and the state budget. There is also evaluated the impact of employ the employee in employment and in the so-called "švarcsystém". In conclusion the theoretical and practical knowledge to lead to expressed the objectives of work which was to introduce measures that will lead to the elimination of the negative effects of the reverse charge and proposals that could lead to tax savings.
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Teamwork in sound postproduction of audiovisual work
Šléška, Jan ; MOUDRÝ, Jiří (advisor) ; HART, Marek (referee)
The main goal of this thesis is to describe psychological principles in general, which brings good function of teamwork. For successful leadership of team is very important not only good knowledge of those principles, but one has to know how them apply into specific environment of sound postproduction.
The first third of thesis speaks generally about socio-psychological relationships inside team as the unit and describes main principles of its function.
Second two third of thesis analyse sound supervisor as a team leader and specify his work activity, for example how he should correctly create team and coordinate it. In next chapters is described specific environment of sound postproduction and is created model of ideal team in the sense of good function. Then, are described differences between temporal and long-lasting teams. By comparing their characteristics with solitaire model of work, one can tell which are the most suitable solutions for environment of sound postproduction.
Final comparing of ideal and theoretical model with everyday reality closes whole thesis.
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Non-life Underwriting Risk in Solvency II - Undertaking Specific Parameters
Šimková, Barbora ; Justová, Iva (advisor) ; Mazurová, Lucie (referee)
of the bachelor's thesis Title: Non-life Underwriting Risk in Solvency II - Undertaking Specific Parameters Author: Barbora Šimková Department: Department of Probability and Mathematical Statistics Supervisor: RNDr. Ing. Iva Justová Ph.D. Abstract: The thesis deals with methods by which it is possible to calculate specific estimate of standard deviation of risk in non-life premium risk. Premium risk is the risk caused by lack of insurance, when the undertaking does not have sufficient cover for future losses. Calculation methods are based on static methods and they comprise the knowledge taught at MFF UK. The thesis analyzes methods of calculating specific parameters and it explains how to calculate capital requirement for non-life premium and reserve risk; capital requirement reflects parameters of risk. An assessment of cap- ital requirements that uses specific parameters for an undertaking is in conclusion of the thesis. The evaluation is performed on a group of insurance companies from dif- ferent countries that used replacement of specific parameters in the calculation of risk premiums in Solvency II. Keywords: non-life underwriting risk, Solvency II, undertaking specific parameters
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Ultrastructure of eustigmatophycean algae
Fišerová, Melánie ; Němcová, Yvonne (advisor) ; Hyliš, Miroslav (referee)
In 1971, the algal class Eustigmatophyceae, Stramenopiles, was detached by Hibberd and Leedale from the class Xanthophyceae, Stramenopiles, on the basis of prominent ultrastructural differences in vegetative cells and more importantly in zoospores, such as the presence of big extraplastidial stigma. The class was divided into four families, six genera and twelve species. It seems so far, that there is a deep dichotomy within the class. Eliáš et al. (unpublished) recom- mend to establish two orders based on molecular sequencing of 18S rDNA and rbcL: Eustigmatales (sen- su Eustigmatophyceae described by Hibberd) and Goniochloridales (order containing Goniochloris, Pseu- dostaurastrum and undescribed relatives). The order Eustigmatales is divided into three separate lineages, most likely families: Eustigmataceae (A1), Monodopsidaceae (A2) and a new family Pseudellipsoidiona- ceae (A3). In this study the ultrastructure of 10 eustigmatophycean strains from three separate lineages was investigated. The typical characteristics of this class as chloroplast without a girdle lamella, a reddish glo- bule and lamellate vesicles were found in all strains studied. The appearance of the lamellate vesicles was found to change during the life cycle. My research indicates that other characteristics, formerly...
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Introduction to Nonparametric Methods
Prelecová, Natália ; Kulich, Michal (advisor) ; Navrátil, Radim (referee)
Title: Introduction to Nonparametric Methods Author: Natália Prelecová Department: Department of Probability and Mathematical Statistics Supervisor: doc. Mgr. Michal Kulich,Ph.D., Department of Probability and Mathematical Statistics Abstract: The aim of this thesis is to introduce basic nonparametric methods. Nonparametric methods embrace a large class of statistical procedures which do not assume specific data distribution such as normal distribution. They often re- present the only available means of examining specific types of data, for example ranks or counts. Weaker assumptions of these methods make them less powerful than their parametric counterparts. This thesis describes in detail four nonparametric tests- the Ordinary Sign Test, the Wilcoxon Signed-rank Test, the Mann-Whitney Test and finally the Two- sample Wilcoxon Test. The structure of their description will entail the following: the formulation of assumptions, null hypothesis and alternatives, the construction of the test statistic and the definition of rejection regions. The most essential prob- lems, such as the problem of ties, will be also covered. The basic characteristics of the Linear Rank Statistics will be also explained, followed by the Two-sample Wilcoxon test. Keywords: nonparametrical, hypothesis, ranks, consistency, statistic
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Criminological aspects of crime recidivism
Oliberiusová, Jitka ; Tlapák Navrátilová, Jana (advisor) ; Marešová, Alena (referee)
The issue of criminal recidivism represents a significant social problem. The aim of this thesis is to analyze the problematics of criminal recidivism, gather available information related to this topic, evaluate current measures used to counter recidivism and propose possible ways of increasing their efficiency The thesis consists of five main chapters, which are divided into smaller subchapters. Chapters are focused on different aspects of criminal recidivism. The initial foreword is followed by the first chapter, which is focused on different perceptions of the term "recidivism". Subchapter describes dealing with recidivism in terms of its recourse (nebo sanctioning) within the Czech legal system. The second chapter reflects the current state of recidivism in the Czech Republic. It shows that the statistics concerning recidivism within the whole concept of criminality differ in judicial, police and prison statistics according to different perceptions of this term. The third chapter summarizes the causes of criminal activity. It is divided into two subchapters. The first part looks at the "outer"causes of recidivism. As a specific cause it refers to imprisonment, which is analyzed to higher extent. The second part presents the recidivist's personality and its role in committing illegal...
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Typology of errors in the process of interpretation from Czech sign language into Czech
Šantrůčková, Vendula ; Čeňková, Ivana (advisor) ; Petráňová, Romana (referee)
The objective of this thesis is to categorise and describe formal errors of sign language interpreters. It focuses on errors committed during interpretation from a sign language into a spoken language, e.g. from the Czech sign language into Czech. Sign language interpreting is usually simultaneous. That is why there is a chapter on the simultaneous interpretation process. Next chapter describes interpreting strategies and roles of simultaneous interpretation process participants. The subsequent part describes the specificity of sign language interpretation. In includes a brief history of interpreting for the deaf as well as equal competences of both spoken and sign languages interpreters, specific competences of sign language interpreters and an explanation of similarities and differences between spoken and sign language interpretation. The next section is focused on errors of spoken language interpreters and errors of sign language interpreters. Empirical part describes research based on recordings of formals errors of sign language interpreters. This chapter defines the research hypothesis and formal errors resulting from individual research and it contains an analysis of the research itself. There is an exercise for interpreters based on analysis of the research. The final part of the thesis consists of...
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Alloimmunization in transfusion medicine
Machálková, Jana ; Petrtýlová, Květoslava (advisor) ; Kracíková, Jitka (referee)
In theoretic parts of the thesis are common problems of the immunology described with reference to its usage in blood - transfusion medicine. In more detail described meaning of blood groups and clinical meaning of antibodies against erythrocytes with reference to safe blood - transfusion and rise haemolytic disease of newborn. Thesis provide an overwiev of clinically most considerable antibodies. Further are immunohaematology investigative methods decribed used for diagnostic of alloimunization inclusive groovy used diagnostics in applying the provision basic pre-transfusion investigation. In practical parts of the thesis investigation survey is presented focused on inmates with positive screening irregular antibodies, near which were ascertained specific antibodies in several systems blood groups and further row casuistries with recommendation for safe compatible blood - transfusion. One casuistry describes the delayed haemolytic transfuzion reaction. Powered by TCPDF (www.tcpdf.org)
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Návrh metodiky implementace IS v malém či středně velkém výrobním podniku
Šoral, Radim ; Chlapek, Dušan (advisor) ; Hausmann, Oto (referee)
Diplomovou práci lze rozdělit na 3 základní části: V první z nich je popsáno prostředí výrobního podniku a specifické vlastnostmi tohoto prostředí, které ovlivňují implementaci informačního systému (IS). Dále jsou vysvětleny základní pojmy z projektového řízení a je popsán obecný průběh implementačního projektu. V jejím závěru jsou analyzovány zavedené metodiky implementace IS. Druhá část obsahuje vlastní návrh implementační metodiky, jenž zohledňuje vlastnosti definovaného prostředí. Metodika je navržena pro každého, kdo stojí před úkolem implementace informačního systému, tedy jak pro IT specialisty, tak i pro osoby, které nemají informatické vzdělání. Je založena na definovaných principech a odstraňuje nedostatky, identifikované u zavedených metodik. Ve třetí části jsou definovány kritické faktory úspěšnosti nasazení metodiky, je popsáno jak ji uvést do praxe a jak na ni dále navázat.
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Stress load in a specific job
Leger, Patrik ; Michálek, Pavel (advisor) ; Daniel, Daniel (referee)
The submitted thesis deals with the problematic of stress Fire Brigade, especially
workplace emergency number 112, where calls are received and handled and further
workplace "Spojař" where are the emergencies handled eventual exit units or passing other
rescue units. The thesis also discussed the conditions for the reception of members on these
specific staff positions.
With regard to the topic of the theoretical part of the thesis will discuss the stress.
The concept stress at work is theoretically defined, divided and classified. There is also
defined psychological stress at work generally, its origin, species, its causes and
consequences. The thesis also presents particular stressors emergency operator and
employee workplace signalmen. Is described how operators respond to stress and how to
cope with stress. The thesis also mentioned the burnout syndrome, its causes and
prevention of this dangerous syndrome.
In the empirical part of the research will be described using a questionnaire and the
data will be evaluated using appropriate statistical methods.
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