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The economic profitability of current obstetric facilities in the Czech Republic
Kobliha, Pavel ; Ševčík, Miroslav (advisor) ; Antonín, Pařízek (referee)
The aim of the thesis is to analyze the economic profitability of current obstetric facilities in the Czech Republic. The theoretical part deals with economic aspects of health such as health determinants and their effect on human health, the specific of health care and role of the state in health care. Further work is focused on exploring different types of health systems, the principles of financing Czech healthcare system and its development in recent years. Despite the increasing role of direct financing of health care and higher patient participation, the public sector still plays the most important role, which follows from the Charter of Fundamental Rights and Freedoms. Based on available data on infant mortality the efficiency of functioning of the Czech and American health care system will be compared. Infant mortality in the Czech Republic is very low and our country in this regard is placed on the top places in the world. The practical part deals with analysis of the costs of planned caesarean section, including the total time a mother spends in hospital. Furthermore, the practical part deals with the future of obstetrics in the Czech Republic in terms of plans for the closing of small hospitals with low numbers of births and infant homes replacing foster care. The final part deals with births at home as a substitute for births in hospitals. This topic is now getting into media interest when it is discussed to ensure adequate care in childbirth and health risks for mother and newborn.
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Electronic banking as a strategic advantage
Svěrák, Ondřej ; Matuštík, Ondřej (advisor) ; Sigmund, Tomáš (referee)
This thesis is a comparative efficiency study of financial transactions executed through the electronic banking system and through the bank branch system. It is based on bank model with a defined market share in the Czech Republic. The thesis is divided excepting formal parts into two main chapters. The first chapter attends purely to electronic banking theory, its distribution channels and continues legislative and normative rules that are associated with this issue. The practical part consists of transaction cost analyses of these banking systems. Based on designed initial system architectures and study presumptions are through analyses of all related costs calculated the total transaction costs of these mentioned systems. Knowing the amount of fixed and variable costs are determined the limiting points of these strategies, where the transaction costs are equal. At theoretical level, this determines the profitability of the strategy. The conclusion compares the analysis results, market research and current trends in banking.
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Proposed communication strategy for Jipka Butovice language school
Marešová, Veronika ; Kešner, Martin (advisor) ; Žižková, Jitka (referee)
The objective of the diploma thesis is to draw up the proposal for a communication strategy for the Jipka Butovice language school. A comprehensive analysis of marketing communication costs through the partial breakdown of costs for individual communication disciplines is applied as the working method. The partial objective is to create a comprehensive overview of the structure and the development of marketing costs within the monitored period. By analyzing the characteristics of the language school students, their satisfaction and loyalty and by analysing the discounts offered, the satisfaction factors and defining patterns of customer behaviour are further determined. The output is a summary of the analysis conclusion and a subsequent series of recommendations for company management which forms the basis for strategic decision making and future planning. The role of the communication proposal derived from the relationship of the conclusions drawn from the selected analysis is to increase the level of customer relationship management and to effectively allocate the costs for various marketing communication tools for the language school.
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Cost Analysis of Treatment of Abdominal Aortic Aneurysms in the Olomouc Hospital
Radmacher, Erich ; Lešetický, Ondřej (advisor) ; Střítecký, Rudolf (referee)
The aneurysma of abdominal aorta is a pathological amplification of the diameter of this artery. It is a serious illness which affects 2 -- 6 % men and 1 -- 2 % women over 60. In the case of a rupture there is the mortality of 80 -- 90 %. If the aneurysma is diagnosed in time it is necessary to solve this state with an adequate treatment. The surgical treatment consists in substitution of the afflected part with a vessel replacement. Thanks to the development of medicinal technologies the aorta aneurysma is more and more often treated by the help of stentgrapth by which the afflicted part of the aorta is set aside from the circulation. The theoretical (the first) part of this work deals with the issues of the aneurysma of abdominal aorta, and it also describes the methods of its treatment. Then the work describes costs analyses used in the medical service. The practical part of the work is dedicated to the cost analysis of the treatment by means of a cost minimalization method. The work processes data of a group of patients being treated during a certain period of time in the Olomouc University Hospital in the Department of Vessel Surgery and in the Department of Interventional Radiology. The aim of this work is to evaluate and compare objectively the costs of abdominal aorta aneurysma treatment by individual methods, and to compare the results with foreign studies.
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Cost Analysis, Price Realization and Profitability of an Agricultural Company
ŠAFROVÁ, Lucie
The Objective of the Thesis is the profitability analysis of an agricultural company farming in region of Polabi in sugar beet growing area. The Thesis includes cost analysis, price realization and profitability of key agricultural products. The essential part of the Theses represents the Assessment of main factors affecting plant{\crq}s rentability. Analysis was carried out in period of years 2003 - 2007.
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Creating a reporting system serving as an effective management tool of company.
SPOUSTA, Petr
This work had the aim to identify the key performance indicators of managing company on the basis of analysis its account statements. From these statements propose or improve reporting system. Analyzed company already has reporting system, so there are improvements, which consist in condensing reports, using ratio indicators and more interactivity of published reports.
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Cost analysis based on cost drivers, cost classification and cost allocation
Lukas, Martin ; Wagner, Jaroslav (advisor) ; Král, Bohumil (referee)
Diploma thesis aims at cost drivers, cost classification and cost allocation. These issues are described with respect to traditional and modern approach and their comparison. In the thesis selected methods of cost estimation and modern methods of cost management are introduced as well. Following the theoretical part, application part focuses on cost analysis in particular company in order to find out cost drivers, to follow-up of cost management system and to give some suggestions, how to improve this area. The application part is not published because of content of restricted data.
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Evaluation of technical, economical, and personal aspects of e-learning in the SAP LS system in ČSOB, a. s.
Kubeš, Tomáš ; Beroušek, Petr (advisor) ; Legnerová, Kateřina (referee)
This book focuses on an evaluation of technical, economical, and personal aspects of e-learning deployment in a theoretical plane and in the specific environment of the bank ČSOB, a. s. The thesis begins by an introduction of the term e-learning and a brief description of main properties and characteristics of this new trend in a field of not only corporate education. Special attention is devoted to an assessment of business benefits and cots of education; every aspect is analyzed and compared both for the classical brick and mortar classroom instructor led education and for the e-learning. The thesis introduces two mathematical models for assessing an effectiveness of e-learning deployment. Theoretical concepts are applied to data from a real course which was run in one of the main Czech banks ČSOB, a. s. Last part briefly examines the concepts and benefits of SCORM standard package and its support in the SAP LS 600 system.
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