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Financing of a Contributory Organizatin:The Case Study
KAŠPAROVÁ, Lenka
Contributory organizations have specific ways of financing; that is from public funds and public budgets. The most common way of how a contributory organization can be financed is by means of transfers. However, contributory organizations are searching for other, more self-sufficient, ways of how to finance their main activity. The main goal is to identify and to analyze financial resources of a chosen contributory organization. The thesis strives to answer the question whether the financial resources are sufficient enough to cover the implemented expenditure. Since one way of financing is from public funds, it is important that all the economic activities stay transparent and efficient. In this area, the focus is mainly to observe basic principles of financing represented by means of budgets and rules of economic activities. The contributory organization is advised on how to better handle the budgets and how to make a more efficient use of medium-term prospects in its economic activities. In a contributory organization, transfers represent the main means of financing; that is why their accounting procedures are being observed. There is no uniform methodology defined when talking about transfers. It is mainly a question of accrual accounting, accepting the transfers from foreign funds, and the financial claim arising from the transfer. A methodology of accounting is proposed to the contributory organization for certain transfers in a way that it is in a full compliance with accounting standards. In the last part of the thesis, the financial situation of the contributory organization is evaluated using modified indicators of a financial analysis for municipal entities in which the specifics of contributory organizations are taken into account.
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Does Money Guarantee Success in Football?
Milenovský, Martin ; Cahlík, Tomáš (advisor) ; Cingl, Lubomír (referee)
E ciency wages theory says that better-paid workers are more productive. However, in sports it is often neglected as success is still attributed to greater talent, or luck than simply to a higher wage bill. Dealing with the issue of wages in sports is one of the most essential topics of sports economics. In the thesis we confirm that wages are statistically significant in explaining variation in performance in English, German, Czech, and Slovak top football leagues as well as in specific Northern American Major League Soccer. We conclude that the more restrictions and player transfer barriers there are, the smaller the role of wages is in determining performance. Apart from wages we deal also with transfer fees and find out that their role is overestimated by media and in reality their e↵ect is more disruptive than helpful. JEL Classification Z20, Z21, Z22, J30, J31, J39, L83 Keywords football, wages, wage budgets, transfers, pay- performance, professor salaries Author's e-mail martin.milenovsky@gmail.com Supervisor's e-mail cahlik@fsv.cuni.cz
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The handling with a patient after stroke
POKORNÁ, Michaela
The main objective of the thesis was to map the nursing care in the field of handling with a patient after stroke. Two research questions were set down in connection with this objective. The first research question was aimed to the way how nurses handle with patients after stroke. The second research question was focused on the nurse's problems in connection with handling such a group of patients. The empirical part of bachelor thesis was processed by using qualitative research analysis realized by the semi-structured interview technique. The basis of conducting interviews (annex 1) consisted of thirty one questions which in some cases was enriched with supplementary questions. The first six questions were directed to basic identifying informations about nurses followed up to twenty-five questions focused on their experience with the handling of patients after the stroke. The results of research investigation were subsequently treated by a metod of using an open coding with "pen and paper" technique. The research group consisted of nurses working in neurology, rehabilitation, after-care, standard internal depatrmants and in a retirement home. The results were classified into individual thematic categories and subcategories consisted of experience of the nurses, handling specifics, preparation of handling, self-sufficiency, facilitation of handling, positioning, transfers and effects on health of nurses. Generally based on the results of this research is possible to say, that experience of nurses dffers in relation to different working conditions which are manifested in the areas of used equipment and usual procedures. Some differences among nurses were also revealed in access to certain phenomena related to these issues. The bachelor thesis was written to provide the broadest and deeper insight into the issue. The results of the thesis can be used as information materiál for people working with patients after the stroke as well as for students with a deeper interest about the issue.
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Comparison of physical stress during moving on wet and dry clothes.
Doležal, Jan ; Sýkora, Karel (advisor) ; Baláš, Jiří (referee)
Title: Comparison of physical load when moving in wet and dry clothes. Objectives: The aim of the this study was to compare the extent of the physical load when moving in wet and dry field uniforms pattern 95 at the speed of 5 km∙h-1 while changing the pitch angle of the treadmill. Methods: Quantitative research based on the interpersonal and intrapersonal comparative analysis Results: The measured data prove that the difference between the heart rates when moving in wet clothing and dry clothing is not significant. The average heart rate was 111 ± 21 beats per minute in the dry clothing and 108 ± 18 beats per minute in the wet clothing. During the average oxygen consumption a significant difference was observed only at the end of the measurement. At the end of the measurement in wet clothing, the measured values of oxygen consumption were on average 1,87 ± 0,69 mL∙min-1 ∙kg-1 higher than in dry clothing. The average value of oxygen consumption was 22 ± 8,20 mL∙min-1 ∙kg-1 in dry clothing and 22,96 ± 8,44 mL∙min-1 ∙kg-1 in wet clothing. Keywords: transfers, physical load, walking, heart rate, oxygen consumption, expiratory gases
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Case study of the rural basic school
Zelenková, Blanka ; Dvořák, Dominik (advisor) ; Simonová, Jaroslava (referee)
The aim of this master's thesis is to demonstrate the relationship between the behaviour and the organisation of a middle- sized village combined primary and lower secondary school and the choices parents make. This study deals with the development of school strategy in dependency of external and internal conditions. The second main topic of the study are the transfer of the pupils to and from the school, the parents' decision behind the transfers and pupils' experiences. The theoretic part explains concept of the school as an organisation and an institution. It is outlined a brief review of the Czech literature on studied topic. The empirical part of the thesis is a qualitative case study of one school based on analysis of municipal dates, school documentation and interviews with school employees, parents and pupils. Seven embedded cases of pupils of the school are described. They are pupils coming out of the catchment area or transferring from other schools. The thesis describes the similarities and differences among the described cases of pupils a draws some lessons for the school leadership.
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Geographical aspects of soccer players' origin - football academies: comparison of Czechia and Serbia
Vukadinovič, Marko ; Tomeš, Jiří (advisor) ; Kunc, Josef (referee)
Geographical aspects of soccer players' origin - football academies: Comparison of Czechia and Serbia Abstract The goal of this thesis is to identify football academies in Czechia and Serbia since 1993. That accomplishes through presenting theoretical approaches of sport geography, then documents the globalisation of sport and especially the diffusion of football in space and time. It submits also characteristics of the successful football academy and finds out positive economical effects, which are generated by production of professional football players. The thesis researches in analytical part not only regional divide of the football academies, which are identified based on the place of birth, first youth and professional clubs and transfer value of the individual players, but the influence of different factors on success of club in national league as well. Key words: geographical aspects, origin, football academies, transfers, economic profitability Powered by TCPDF (www.tcpdf.org)
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Does Money Guarantee Success in Football?
Milenovský, Martin ; Cahlík, Tomáš (advisor) ; Cingl, Lubomír (referee)
E ciency wages theory says that better-paid workers are more productive. However, in sports it is often neglected as success is still attributed to greater talent, or luck than simply to a higher wage bill. Dealing with the issue of wages in sports is one of the most essential topics of sports economics. In the thesis we confirm that wages are statistically significant in explaining variation in performance in English, German, Czech, and Slovak top football leagues as well as in specific Northern American Major League Soccer. We conclude that the more restrictions and player transfer barriers there are, the smaller the role of wages is in determining performance. Apart from wages we deal also with transfer fees and find out that their role is overestimated by media and in reality their e↵ect is more disruptive than helpful. JEL Classification Z20, Z21, Z22, J30, J31, J39, L83 Keywords football, wages, wage budgets, transfers, pay- performance, professor salaries Author's e-mail martin.milenovsky@gmail.com Supervisor's e-mail cahlik@fsv.cuni.cz
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Transfers in Municipal Accounting
Jelínková, Marcela ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis focuses on the question of transfers in municipal accounting. The theoretical part defines public sector in the Czech Republic and describes its functions, summarizes management rules for selected accounting units, namely municipalities, and shows how transfers are dealt with in municipal accounting. The practical part discusses transfers provided to contributory organisations and companies by the city of Chomutov in the period from 2011 to 2015. It explores the process of providing the transfers and on the example of a transfer provided to Technické služby města Chomutova, p. o. it shows, how the transfer is recorded in the accounting of Chomutov.
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Investment transfers in accounting of municipalities and contributory organizations
Jančí, Veronika ; Svoboda, Michal (advisor) ; Takáčová, Hana (referee)
This bachelor thesis deals with accounting of transfers in the public sector in the Czech Republic. Specifically, it focuses primarily on the municipality and contributory organizations. The thesis includes definitions regarding the public sector, public administration and selected entity. There are also brief discriptions of legal standards related to accounting in this specific area. The most important part of the thesis is a chapter dedicated to the accounting of transfers, especially in regards to investment. In this thesis there are also illustrative examples. The application part focuses on the accounting of transfers in practice, in this case in terms of the Municipal Club Litovel.
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