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The position of small and medium enterprises in the Czech Republic
Polívková, Aneta ; Pletichová, Dobroslava (advisor) ; Zdena, Zdena (referee)
The presented thesis deals with a specific definition of small and medium-sized enterprises (SMEs) in the Czech Republic. It evaluates the status of SMEs in the Czech economy in terms of their position in raising funds, especially from the banking sector in order to ensure stability and growth.
The thesis deals with the explanation of basic concepts and categories in the field of business in the theoretical part, the position of SMEs in the economy, their development, contribute to the economic stability of the country and the impact on employment. There is also a support concept in the years 2014 - 2020 characterized by the thesis. Impacts of the economic crisis on SMEs and intervention by the Government of the Czech Republic are mentioned as well. Financing options are presented in detail.
The practical part is devoted to a financial analysis of the selected company, evaluation of resulting indicators and determination of conditions for granting business loans. Recommendations for the chosen company are presented in the conclusion part, with regard to their situation within the issue of financing potential investment in fixed assets.
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Economic evaluation of selected investments
Klíma, Jindřich ; Homolka, Jaroslav (advisor)
The main topic and goal of this diploma thesis Ekonomické zhodnocení vybraných investic is the evaluation of the certain economic investment in weatherproofing of the school canteen building in Kynšperk nad Ohři using data and information given by the management of this elementary school.
For evaluation were used different statistical methods that take into consideration not just period of time but also a point of view of a long-term return on investment. This thesis deals with other possibilities which could lead to better utilization of investment comparing accessible sources during the implementation.
The last part of this thesis deals with whether the investment was used properly and if the using of chosen materials and technologies was the best way of the profitability.
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Obstacles at work from the legal and economic point of view
Stibor, Martin ; Korcová, Renata (advisor) ; Alena, Alena (referee)
The diploma thesis concentrates on work obstacles institute and is divided into two parts. The first part contains a brief summary of legislation, which is based on data collecting and information gathering from legal regulations, professional publications and internet sources, focused on issues concerning work obstacles from the point of an employee and from an employer. The practical part deals with practical application of the obstacles at work from legal and economical point of view. The practical part consists of the issues of application, approval, permitting, usage and refunding such obstacles at work of the employer and analysis of obstacles arising in relation with the institute application by an employee. In this section part of the thesis methods of direct observation, internal documents analysis and last but not least semi-structured interviews with company managers were used. The result is a practical approach to legislation and economic impact in the analyzed company.
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Economic and social impacts of the development to employment in Usti region
Bittnerová, Jana ; Toth, Daniel (advisor) ; Helena, Helena (referee)
This thesis Economic and social impacts of employment growth in the Ústí region will focus on the issue of unemployment, which is a problem affecting the life and character throughout the region. The thesis will consists of two main parts, theoretical and practical. In the theoretical part, the work will be focused to the characterization and description of the main terms associated with unemployment, the labor market or instruments of active and passive policy of unemployment reduction.
In the practical part, attention will be paid to the characteristics of the Ústí region, focusing on economic, geographic or social terms. Further writes through the use of time series of employment and unemployment in the Ústí region. Also presented graphically, for example, the unemployment rate, unemployment in terms of education levels, unemployment on the basis of gender or whether they are more at risk of unemployment men or women. Inside the private research will be the prediction of graduates registered at labour offices in the Ústí region, which will be subsequently formulated the basic causes of this situation and will propose a solution that could help the graduates in the easier application at the labour market.
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An evaluation of erosion risks and design of erosion control measures in selected cadastral area
Janota, Petr ; Janků, Jaroslava (advisor) ; Karel, Karel (referee)
Erosion is exogenous geomorphological process that affects the formation of the Earth's surface since the formation of the Earth's solid crust. This activity, which under natural conditions proceeded slowly, in terms of human generations imperceptibly, in intensively used landscape dramatically accelerated and brought a number of adverse consequences. The aim of this study has been to assess and evaluate erosion risks in selected cadastral area and in the event of an over limit erosion hazard to suggest appropriate erosion control measures to eliminate the increased erosion.
The 77 erosion of closed units were examined by a computer program Atlas DMT erosion module, which uses digital terrain model together with data from databases or BPEJ or LPIS. The 14 of them have diagnosed overlimit value wash away the soil. As a basic erosion control measures the change of applied classic crop rotation to crop rotations using soil conservation technologies was considered. After adjusting cropping practices that positively impact factor of the protective effects of vegetation, it was found by erosion Atlas module, six parcels of land with over limited value of soil washes. These lands have suggested the use of technical erosion control measures, for example furrows, grassing thalwegs etc.. On the parcels, where, due to their size, shape or morphology technical measures proved inadequate or ineffective it has been proposed permanent grassing.
In the proposals erosion control measures it is necessary to combine the maximum efficiency of measures with condition of ease and minimal restriction of land users. When their making is to be assumed towards the user, because it depends on him only whether the proposed organizational and agronomic measures will be implemented or not. The fundamental problem with these measures is that their implementation is not backed by legislation. I assume that the more acceptable, less restrictive and inexpensive measures will be proposed, the more likely it will be implemented. One of the reasons why even the simple erosion control measures are put into practice slowly and with difficulty is the fact that in the Czech Republic the most of the agricultural land is managed by entities that are not its owners. This fact significantly contributes to the fact that land is viewed merely as a means of production, which must to bring maximum profit only. To improve this situation may also contribute to the establishment and consistent control of the GAEC standards.
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New trends in consumer behavior when purchasing food
Radoušová, Eva ; Hes, Aleš (advisor) ; Petr, Petr (referee)
This master thesis deals with consumer behavior when purchasing food. For the purpose of this thesis students from the Central Bohemia Region are chosen as a selected group of consumers.
The theoretical part sums up the knowledge related to the shopping behavior of consumers when buying food and influences on this behavior. The second part analyzes the shopping habits of the selected group of consumers. Shopping behavior is examined in terms of frequency of purchase, place of purchase, the most frequently purchased food categories, the main decision criteria when buying food, the impact of advertising and promotional discounts, the importance of information on food composition and the country of origin, interest in organic food and healthy lifestyle, willingness to try new food and approach to food purchases on the internet.
The final part interprets the new trends in consumer behavior of the selected group of consumers and formulates a set of recommendations both for the selected group of consumers and for food retailers.
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Legal preconditions of the market economy
Grubner, Jan ; Kadlecová, Eva (advisor) ; Civínová, Denisa (referee)
The work describes and examines market economy and all legal forms of doing business in the Czech Republic in terms of suitability to set up a business. At first the market economy is defined and legal forms of business are described afterwards. There is also a comparison with other market environments. The market economy system in Germany has been chosen for these purposes. It follows from this comparison that although the German legal system offers other forms of business, which may seem more advantageous in some terms, Germany does not represent an offer attractive enough for businessman to decide for the German market instead of the Czech one. In the work, there is also a brief description of the conditions in European tax havens, which may be much more interesting for businessman.
The practical part of the work was carried out in a form of sociological research using questionnaires as the main tool. It focuses on the Czech businessmen´s views of the business conditions and environment in the Czech Republic. The research showed that the businessmen consider the business conditions in the Czech Republic to be relatively favourable, legally well-based and intelligible at the same time.
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Legal transformations and changes in the legal forms of business corporations in accounting
Velková, Jaroslava ; Seidl, Ladislav (advisor) ; Čermáková, Helena (referee)
The topic of this bachelor thesis is legal transformations and changes in the legal forms of business corporations in accounting. The theoretical part first presented all kinds of transformations of business corporations, such as merging business corporations, the distribution business corporations, change of legal form of business corporations and cross-border transfer. Theoretical part also presented preparation for the transformation of business corporations. At the end of theoretical part there are accountant contexts which include accounting obligations according to law about transformations of business companies and cooperatives and according to the Civil Code, transformations according to accounting regulations and finally the most important context of accounting obligations for transformations. In the practical part is a model example to illustrate the merger by using the accountant statements.
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Antimicrobial activity of extract from GRAS plant species agains oral pathogenic microorganisms
Pilná, Jindřiška ; Kokoška, Ladislav (advisor) ; Jaroslav, Jaroslav (referee)
Microbial oral diseases such as caries and periodontitis are among the most frequent human infections. Conventional chemical antiseptics used for their treatment and prevention often produce adverse side-effects, which restrict their long-term use. Although plants are considered as perspective sources of novel antimicrobial compounds, little is still known about their inhibitory properties against oral pathogens and about their safety while used on a daily basis. The objective of this study was to investigate in vitro growth-inhibitory effects of ethanol Generally Recognised as Safe (GRAS) plant and supercritical CO2 hop extracts on planktonic cultures of cariogenic, periodontal and candidal human pathogens, namely Aggregatibacter actinomycetemcomitans, Bifidobacterium dentium, B. longum, Candida albicans, Eikenella corrodens, Fusobacterium nucleatum subsp. vincentii, Lactobacillus salivarius subsp. salivarius, Porphyromonas gingivalis, Streptococcus mutans, S. salivarius subsp. salivarius and S. sobrinus using the broth microdilution method. The findings showed that ethanol extracts of all 109 GRAS plant species inhibited the growth of at least one microorganism under study with minimum inhibitory concentration (MIC) equal or lower than 4096 ug/mL. However, only six of them possessed very interesting antiseptic potential against the oral pathogens with MIC < 100 ug/mL. Additionally, three GRAS plant species showed good inhibitory activity with MIC = 128 ug/mL. As far as the particular results are concerned, the best antiseptic effect was observed for both Humulus lupulus CO2 supercritical and ethanol extracts that inhibited the growth of all microorganisms at MICs higher or equal to 8 ug/mL and MICs higher or equal to 16 ug/mL, respectively. Hence, the CO2 supercritical extraction proved to be superior for extraction of active constituents of H. lupulus. Further, the ethanol extracts of Capsicum annuum and C. frutescens showed significant antiseptic potential against S. sobrinus and S. salivarius (MICs from 64 to 128 ug/mL). The oral streptococci were also inhibited by Zanthoxylum clava-herculis (MIC higher or equal to 64 ug/mL), Helichrysum angustifolium and Myristica fragrans (MIC higher or equal to 128 ug/mL) which further showed the antimicrobial activity against F. nucleatum (MIC = 64 ug/mL). Interesting inhibitory effects exhibited an extract of Punica granatum against C. albicans (MIC = 128 ug/mL) and F. nucleatum (MIC = 64 ug/mL). Moreover, the growth of F. nucleatum was inhibited by extracts of Pimenta officinalis and Thea sinensis (MIC = 128 ug/mL). The chemical analysis of the CO2 supercritical H. lupulus extracts revealed that alpha and beta bitter acids represented the two major groups of constituents. Cohumulone was the predominant compound of the alpha acids, whereas colupulone was the prevalent constituent of the beta acids. Our results suggest that the six GRAS plant species, namely C. annuum, C. frutescens, H. lupulus, M. fragrans, P. granatum and Z. clava-herculis have good potential to become new safe antiseptic agents that might be used for incorporation into oral care products such as toothpastes and mouthrinses.
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Effect of Exchange Rate Hedging on the Performance of Collective Investment Fund
Pfeiferová, Daniela ; Valder, Antonín (advisor) ; Jiří, Jiří (referee)
Collective investment is among the fastest growing areas of investment in financial markets. Its importance within each economy is influenced by the level of development of the capital market. The beginnings of collective investment in the Czech Republic are associated with the coupon privatization in the 90s of the last century. The basic advantages of this method of investing can include risk diversification, professional portfolio management, liquidity of the investment, regulation and tax benefits. The theoretical part describes the historical development of this business in the financial market. The systematization of collective investment was proposed according to the subject of investing, the method of returns distribution to investors, the terms of investment strategy, the investor's investment profile and according to the existing legislation. Transparent classification schemes were created for particular perspectives. The analytical part of the thesis analyzes the processes used to measure the performance of mutual funds, characterization of the risks associated with collective investment and the possible ways to hedge the foreign currency exchange rate risk. The outputs of the thesis respond to two hypotheses: H1: The monthly cost to hedge the foreign exchange risk affects the monthly performance of the mutual fund on the basis of the correlation in time series. H2: Is the information on the costs of exchange rate hedging required for quality decisionmaking for a small investor (consumer).
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