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Comparision of Czech Macroeconomic Performance with Selected Countries
Čechová, Jitka ; Nováková, Klára (referee) ; Breinek, Pavel (advisor)
The bachelor‘s thesis is focused on the analysis of the Czech Republic economic efficiency in comparison with selected countries. The goal of the thesis is the economic efficiency evaluation of the CR with help of its confrontation with Slovakia, Poland and Hungary. In order to make it, there are described basic macroeconomic indicators at first and then there is also made an analysis of the economic efficiency of all countries of the Visegrad Four since 1989. Then a general evaluation is made with formulation of recommendations for improvement.
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The Issue of the Indirect Costs in a Calculation
NOVÁKOVÁ, Klára
This work deals with the allocation of indirect costs in the calculation. The theoretical part deals with the term of costs, its definition and costs classification. Then, terms such as a calculation, different calculation methods and calculation formula are explained. The second part is practical with information obtained directly from praxis. On the example of Czech manufacturing company BATEPO, it is observed how these problems are solved, which method use the company to calculate indirect costs. As the last, own suggestion is integrated into the work. In this section different calculation methods are suggested and calculated, at the end the most suitable method is chosen. The most suitable method of calculation for the entire company is determined calculations simple division, the indirect costs are divided into the costs of manufacturing and administrative overhead. Thanks to this method, indirect costs are accurately allocated to the calculation unit.
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Prevention of burnout at the teachers of economic subjects
Nováková, Klára ; Krejčová, Kristýna (advisor) ; Nýčová, Martina (referee)
The object of bachelor's thesis is handle the issue of burnout of teachers, whose would be able to recognition this negative phenomenon, able to identify the causes and able to defend themselves against this phenomenon. In this thesis I would like to underline that teaching profession is very burdensome and that teacher have to deal with demands from students, parents, management of school, colleagues and general public every day. There was identified the susceptibility to stress surveyed teachers and also their current measure of burnout based on findings about this phenomenon. There were also identified some situations that teachers perceive as the most stressful and options that teachers currently use.
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Stanovení objektivizované hodnoty společnosti ČSAD Hodonín, a.s.
Nováková, Klára
Nováková, K. The assessment of objectified valuation of the company ČSAD Hodonín a.s. Diploma thesis. Brno: Mendel University, 2014. Diploma thesis deals with determining objectified valuation of the company ČSAD Hodonín a.s. The thesis is divided into two parts. First part of thesis discuses theoretical literature on valuation methods which are then applied in the second part of thesis. Second part of thesis -- own part includes the charakteristics of the valued company, the company is analysed of strategic and financial analysis and the analysis and prognosis of the generators of value. On the basis of information, the business value is estimated to 1 January 2013 using discounted cash flow method and the capitalized earnings method.
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The development of the pension system
Nováková, Klára ; Urbánek, Václav (advisor) ; Kubík, Rudolf (referee)
The pension reform in the Czech Republic is undoubtedly one of the most discussed topics in recent years. This work first gives a brief overview of basic concepts relating to the social security. In the second part it describes the current pension system in the Czech Republic. The most important factors, which are closely associated with the pension system and significantly affects it, are primarily fertility rate, mortality and migration. In the last part the work analyzes the planned pension reform to respond to negative demographic trends, including increasing the age limit for retirement. The major change in the current system is the introduction of capital pillars. Another important change is the different contribution to the pension schemes. The final shape of the reform went through a long approval process, in which most political parties created their own opinions and took their views on making changes in the current pension system. The reader is also introduced with these variants in the last part of this work.
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