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Analysis of social assistance system in the Czech Republic from the perspective of families caring for child with physical handicap
Novotná, Martina ; Čabanová, Bohumila (advisor) ; Hejzlarová, Eva (referee)
Diploma thesis "Analysis of the social assistance system in the Czech Republic from the perspective of families caring for a child with handicap" deals with one of the three pillars of the social security system in the Czech Republic, with the system of social assistance. It summarizes the current theoretical knowledge in this field, introduces the core concepts of values and international and European kontext of human and social rights claimed under the social assistance system with a particular focus on the handicapped people. It also advocates the concept of social assistance to these citizens into the historical framework and explains its origination in the Czech Republic. The analytical part focuses on specific design and operation of social assistance from the perspective of families caring for a child with handicap in two periods, in socialism and in present. It identifies the whole field of provided assistance to the target group, which represents mainly social benefits and social welfare services, and subsequently subjects it to comparison. The analytical part is supplemented by the testimony of families caring for the disadvantaged child. The paper presents practical experience with the system of social assistance by caring such a child of two families in the socialist era and one...
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First-instance proceedings for administrative transgressions
Novotná, Martina ; Prášková, Helena (advisor) ; Kopecký, Martin (referee)
The offence proceedings are a special type of the administrative proceedings, through which the administrative body adjudicate on the accused of the offence and his guilt and punishment. The purpose of the offence proceedings is to find out solution of a question, if the offence was committed and who is responsible for that. The offence proceedings are regulated mainly in the code no. 200/1990 Sb., Act on Transgressions, and subsidiary in the code no. 500/2004 Sb., Administrative Procedure Rules. Also legal principles are very important and influencing the offence proceedings. The offence is the object of the offence proceedings. The offence according to the Czech legal system is considered as a wrongful act which is injurious to the public as the crime is, but the difference between them is that the offence is less serious than a crime. The participants and the administrative body are the subjects of this type of proceedings. The offences are heard by the administrative body and the administrative body decides on rights and impose the obligations towards the offender. The participants of the offence proceedings are the accused of the offence, the aggrieved party, the owner of the thing, that might be confiscated, and the applicant, who put the petition. Before the offence proceedings begin, there is a...
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Capillary electrophoresis of flavonoids and phytopharmaceuticals
Novotná, Martina ; Pospíšilová, Marie (advisor) ; Jokl, Vladimír (referee)
A method based on capilllary zone electrophoresis (CZE) with UV detection was developed for simultaneous separation and determination of bioflavonoids hesperidin and diosmin. The analysis was performed in a fused silica capillary with effective lenght 60 cm and 50 μm I.D. UV detection was used at 207 nm. The optimum separation conditions were found out in this work. Samples were loaded hydrodynamically at a pressure of 50 mbar for 20 s. The background electrolyte consisted of 10 mM phosphate, 40 mM borate buffer with 10% MeOH, 15 mM -CD (pH* 8,0) at 25 řC. The separation voltage was +20 kV. Methylparaben was chosen as an internal standard. The calibration dependences were rectilinear in the range from 0,025 to 0,4 mg/ml for hesperidin (R=0,9973) and from 0,05 to 0,8 mg/ml for diosmin (R=0,9987). The single analysis took about 15 min. The method was suitable for determining the bioflavonoids in pharmaceutical preparation Detralex capsules with RSD values 2.4 % (diosmin) and 3.1 % (hesperidin), n=6. The recoveries were from 93,09 to 102,30 % as found by the standard addition technique.
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The Project of Income and Expense Amendment at a Contributory Organization
Novotná, Martina ; Štáfek, Pavel (advisor) ; Pavlína, Pavlína (referee)
This dissertation is aimed at the income and expense amendment at a contributory organization in Hradec Králové region.
In the theoretical part there are basic facts about contributory organizations, the founder, the foundation document, the dividing into main and by work or their budget. Following by the characterization of the incomes and selected expenses which can be often found
in a contributory organization accountancy. The last part brings a closer view
of conducting of accountancy in the selected accounting units including accounting documentary evidence and financial analysis. The last chapter shows theoretical possibilities of income and expense amendment at a contributory organization.
At the beginning of the working part there is shown the certain contributory organization Gymnázium Broumov (grammar school Broumov) following by the detailed analysis of its profits and selected costs. This part also describes the economization of the school individual funds and then the way of conducting of accountancy in this contributory organization. Other chapters of this dissertation pay attention to the financial analysis
of economization and factual project of income and expense amendment at the grammar school.
In the chapter 4.7 you can find the possibilities of the incomes increase. It is conected with the taking advantage of appropriation projects given by the organizer, the Ministry of Education or the EU, the closure of new agreements for lease of school not flat space or establishing of complementary educational activities. The expenses can be amended by lowering the power consumption thanks to the project EPC or using central purchase of power and some services within the framework of the HK region. The saving can be reached by correct utilization of substitute quota with the purchase of products and services or by optimum drawing of wage means.
The conclusion contains the evaluation of the amendment results. Thanks to the amendment the incomes are risen up to 750,000 Czech crowns more than 80% of it are the incomes from appropriation projects. It brings to school better study conditions for students, possibilities of further education for teachers or getting new teaching aids. The incomes from the lease of school not flat space have to be, according to the foundation document, used for repairs and maintenance of the school building at the same calendar year. The establishing of complementary educational activities is more both administratively and organizationaly demanding than possibilities of income amendment so it might be set up in Sept.2017. The Grammar School Broumov can get up to 300,000 Czech crowns a year thanks to the expense amendment. The saving made by lowering total power, service and material expenses can be used without any restrictions for example for purchase of new modern technology, interactive boards or for school environment innovation. The grammar school management can use the saving made by optimum drawing of wage means as a motivation for the teachers via bonuses or personal extra pays.
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Registration of Breeding Sheep Business in Terms of Quantyfying the Income Tax Base
Novotná, Martina ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of the thesis is to show beginning sheep farmers how to calculate the tax base for their business. It is therefore a comparison of tax and accounting records. In the comparison of the entrepreneur has the ability to decide what is more favourable for him and the best option. The work is divided into two parts: theoretical and practical. The theoretical part contains the characteristics of sheep, the division of their performance and the inclusion of animals in accounting groups. Furthermore, this piece of information for entrepreneurs and their business style choices. Finally, there is the theoretical calculation of the income tax base.
In the practical part is comparison of the tax base in accounting and from tax records. Data for accounting and tax records are reported at the tables. Similarly are quantified the total taxes. In conclusion, there are interpreted the resulting differences and recommendations.
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Analýza finanční situace vybraného podniku s přihlédnutím k jeho lokalizaci
Novotná, Martina
The aim of this bachelor thesis is to evaluate and assess the financial ratios of Bajer a spol., spol. s r. o. in the period 2009-2013. This work is the first part with a literature review, a characteristic of financial analysis, its users, resources, and different access to financial analysis. The second part of this work, describes the characteristics of the company and its calculations of individual indicators of financial analysis. The company bases are designed to improve the situation.
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Reporting of the Selected Firm
Novotná, Martina ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
The thesis deals with the reporting in terms of the chosen company. The theoretical background of reporting is presented in the first part. The current state dealing in the chosen company is described in the second section of this thesis. The last part designs some possibilities of reporting in the chosen company.
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Danger of Chemical Terrorism in the Czech Republic
Novotná, Martina ; Kirsch, Libor (referee) ; Mika, Otakar Jiří (advisor)
Based on the literature review was mapped situation of chemical terrorism in the Czech Republic. In the introductory part of the thesis mentioned characteristics and the distribution to terrorism, is focused specifically on the chemical, which is carried out by chemical weapons. It is the setting between the so-called weapons of mass destruction. To address the proper and timely handling of emergencies such as use of the Integrated Rescue System software tools that help to model the vehicle in a situation where there is some way to leak chemicals. In this work were selected 2 software – ALOHA and TerEx. According to the resulting values were selected substance that could be considered dangerous, so most libely diverted to terrorist attack. In conclusion, it was pointed out the hazard assessment of industrial chemicals, and was advised to prepare the content and scope of the threat of chemical attack.
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Study of the elevated temperature influence on paper properties in the inert atmosphere
Novotná, Martina ; Hana,, Grossmannová (referee) ; Krčma, František (advisor)
This diploma thesis was aimed at study of the effect of various gaseous extinguishing media in an environment of increased temperature on the paper and its properties. Paper samples were exposed to elevated temperature in air, CO2 gas and gas mixtures of N2:Ar (1:1). The impact of conditions on the mechanical, chemical and optical properties of paper has been studied after exposure of the paper by extinguishing media under elevated temperature. The change of properties was determined immediately after exposure of samples under simultaneous conditions of fire, further one was determined for samples exposed to conditions of dry and wet aging. As a reference sample was used crude paper. Values of elasticity modulus, strength tensile, tearing resistance, the work needed for break tension, the total color difference and pH of samples have been determined. The results showed that every external influence causes at least some change in mechanical, optical and chemical properties such as increased temperature, the effect of extinguishing media or ageing of paper. The gas mixture N2:Ar (1:1) had the smallest influence on the sample paper, which was worked. Thus this gas mixture could be the best choice for the application in archive environments.
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