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Cost management of non-profit organizations
JOANIDISOVÁ, Lenka
This thesis aims to describe the theoretical principles of financial management of non-profit organizations, and through the analysis of a selected non-profit organization to verify the practical application of modern management methods in the field of cost management in practice. Based on the obtained results the thesis tries to suggest possible measures to improve financial management and streamlining of the organization. The thesis was elaborated using the following methodological steps: Definition of hypothesis and objectives of the work - Study of theoretical sources - Management survey - Evaluation of survey results - Proposals to optimize non-profit organization management The practical part was realized at the centre of Diocesan Charity in České Budějovice. Based on the findings the author recommends several changes in the cost accounting of the organization. Primarily, to formalize the methodology of management control through the establishment of internal guidelines. Other proposals include changes in budgeting, calculation of overhead costs and the budgets implementation control. As the main output, the thesis suggests new structures of cost centers and a new way of re-invoicing costs.
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Unconvential monetary policy adopted by ECB and FED in 2008-2015
Pörner, Marek ; Šetková, Lenka (advisor) ; Ševčíková, Michaela (referee)
The main aim of this thesis is to analyse the accomplishment of the goals set, namely those of the selected unconventional monetary policies approved by the Federal Reserve System and the European Central Bank in response to the last financial crisis. With the FED the attention is focused on Quantitative Easing, whereas with the ECB it is focused on the programmes called Enhanced Credit Support, SMP, OMT and EAPP. Important parts of this thesis are also the explanation of the transmission mechanism of the unconventional monetary policy, the evaluation of macroeconomic impacts of these non-standard tools, the comparison of procedures of the two monitored central banks, but mainly the analysis of selected risks related to those tools. The principal method was an empirical analysis supported by economic studies dealing with the issues mentioned above. In the thesis it was discovered that the individual goals of the monitored programmes were achieved (with the exception of the SMP). With the programme EAPP no conlusion can be drawn because the programme has not been finished yet. Nevertheless, these non-standard tools bring certain risks such as a creation of a bubble in the markets of assets, a redistribution of wealth, a spillover effect, etc. For that reason it will be possible to evaluate the overall effect of the unconventional monetary policies only after a longer time period.
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STRAIN ENGINEERING OF THE ELECTRONIC STRUCTURE OF 2D MATERIALS
del Corro, Elena ; Peňa-Alvarez, M. ; Morales-García, A. ; Bouša, Milan ; Řáhová, Jaroslava ; Kavan, Ladislav ; Kalbáč, Martin ; Frank, Otakar
The research on graphene has attracted much attention since its first successful preparation in 2004. It possesses many unique properties, such as an extreme stiffness and strength, high electron mobility, ballistic transport even at room temperature, superior thermal conductivity and many others. The affection for graphene was followed swiftly by a keen interest in other two dimensional materials like transition metal dichalcogenides. As has been predicted and in part proven experimentally, the electronic properties of these materials can be modified by various means. The most common ones include covalent or non-covalent chemistry, electrochemical, gate or atomic doping, or quantum confinement. None of these methods has proven universal enough in terms of the devices' characteristics or scalability. However, another approach is known mechanical strain/stress, but experiments in that direction are scarce, in spite of their high promises.\nThe primary challenge consists in the understanding of the mechanical properties of 2D materials and in the ability to quantify the lattice deformation. Several techniques can be then used to apply strain to the specimens and thus to induce changes in their electronic structure. We will review their basic concepts and some of the examples so far documented experimentally and/or theoretically.
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Design of Experiment for Non-Stationary Processes of Production
Jadrná, Monika ; Macák, Tomáš (advisor)
The doctoral thesis is concerned with the services sector and the area of mass production. Particularly, the optimization of the product portfolio of the travel agency and the optimization of production rounds of ammunition.
The theoretical part deals with the current overview of discussed topic. Further, the terminology and methods of the decision-making process are defined to support decision making. The theoretical basis of research focused on the choice of appropriate input variables in the area of services, and on the choice of a particular material option in the production area and appropriate equipment for the production. The theoretical part forms the basis for the practical part of the thesis.
For the doctoral thesis was chosen an enterprise operating in the defined sector. Product portfolio for the services sector is optimised using Fuzzy logic and Fuzzy sets so that the enterprise can maintain its competitiveness in todays highly ambitious market. Product portfolio for manufacture is optimised for achieving desired properties of the product.
The main aim of the thesis is to propose a new methodological approach for the management of selected business processes in their nonstationary time course. The aim of the practical implementation is to verify the functionality of the proposed methodological approach, both in the area of services and in the field of mass production.
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DCTOOL-A3
Bakule, Lubomír ; Papík, Martin ; Rehák, Branislav
DCTOOL-A3 is a documentation of Matlab routines developed for the design of decentralized control of large scale complex systems. The current beta version covers three areas as follows:\nReport 4.1 deals with the event-triggered control design for unstructured uncertain systems. Both non-quantized and quantized feedback is analyzed. The results are given in terms of linear matrix inequalities (LMIs). Logarithmic quantizer is used. Numerical example illustrates the effectiveness of the presented results.\nReport 4.2 presents a new decentralized overlapping wireless control design with a switched communication protocol. The method is applied by simulations on the 20-story building structure including the test of robustness of the methods against sensor failures and network node dropouts of a digital network.\nReport 4.3 presents the construction of a new decentralized wireless controller and a set of heuristic algorithms for evaluation of packet dropouts, sensor faults and actuator faults. The digital network operates at the standard frequency used in well-known widely-used industrial protocols. The results are tested at the Benchmark model decomposed into two disjoint substructures. The results are published. Thus, the details are omitted here.
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Query-by-Example Spoken Term Detection
Fapšo, Michal ; Matoušek, Jindřich (referee) ; Metze, Florian (referee) ; Černocký, Jan (advisor)
Tato práce se zabývá vyhledáváním výrazů v řeči pomocí mluvených příkladů (QbE STD). Výrazy jsou zadávány v mluvené podobě a jsou vyhledány v množině řečových nahrávek, výstupem vyhledávání je seznam detekcí s jejich skóre a časováním. V práci popisujeme, analyzujeme a srovnáváme tři různé přístupy ke QbE STD v jazykově závislých a jazykově nezávislých podmínkách, s jedním a pěti příklady na dotaz. Pro naše experimenty jsme použili česká, maďarská, anglická a arabská (levantská) data, a pro každý z těchto jazyků jsme natrénovali 3-stavový fonémový rozpoznávač. To nám dalo 16 možných kombinací jazyka pro vyhodnocení a jazyka na kterém byl natrénovaný rozpoznávač. Čtyři kombinace byly tedy závislé na jazyce (language-dependent) a 12 bylo jazykově nezávislých (language-independent). Všechny QbE systémy byly vyhodnoceny na stejných datech a stejných fonémových posteriorních příznacích, pomocí metrik: nesdružené Figure-of-Merit (non pooled FOM) a námi navrhnuté nesdružené Figure-of-Merit se simulací normalizace přes promluvy (utterrance-normalized non-pooled Figure-of-Merit). Ty nám poskytly relevantní údaje pro porovnání těchto QbE přístupů a pro získání lepšího vhledu do jejich chování. QbE přístupy použité v této práci jsou: sekvenční statistické modelování (GMM/HMM), srovnávání vzorů v příznacích (DTW) a srovnávání grafů hypotéz (WFST). Abychom porovnali výsledky QbE přístupů s běžnými STD systémy vyhledávajícími textové výrazy, vyhodnotili jsme jazykově závislé konfigurace také s akustickým detektorem klíčových slov (AKWS) a systémem pro vyhledávání fonémových řetězců v grafech hypotéz (WFSTlat). Jádrem této práce je vývoj, analýza a zlepšení systému WFST QbE STD, který po zlepšení dosahuje podobných výsledků jako DTW systém v jazykově závislých podmínkách.
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Do Consumers Really Follow a Rule of Thumb? Three Thousand Estimates from 130 Studies Say “Probably Not”
Havránek, Tomáš ; Sokolova, Anna
We show that three factors combine to explain the mean excess sensitivity reported in studies estimating consumption Euler equations: the use of macro data, publication bias, and liquidity constraints. When micro data are used, publication bias is corrected for, and the households under examination do not face liquidity constraints, the literature implies no evidence for the excess sensitivity of consumption to income. Hence little remains for pure rule-of-thumb behavior. The results hold when we control for 45 additional variables reflecting the methods employed by researchers and use Bayesian model averaging to account for model uncertainty. The estimates of excess sensitivity are also systematically affected by the order of approximation of the Euler equation, the treatment of non-separability between consumption and leisure, and the choice of proxy for consumption.
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THE DRAMATICAL SCRIPT AS A NECESSARY BASIS FOR SPACIAL REALIZATOIN
Tretiag, Štěpán ; KORČÁK, Jakub (advisor) ; HRBEK, Daniel (referee)
Using the concrete examples of my practical bachelor work my intent is to retrospectively describe and reflect on our scenic realization of the play Missing by south-African author Reza de Wet. The essence of a modern dramatic direction is to perceive the script of a play as a model which becomes a basis for its interpretation and the subsequent staging of the play. It is the process from the initial interpretation to final scenic realization I wish to focus on in my work.In the first part I will be dealing with creation of a physical space, that being stage design. I will try to capture what lead us to its final shape and how the basis for that can be found in the script of the play as well as the potential capability of the physical space to become a dramatic space. Its ability to create a platform for the actors to proceed from and how can it provoke them into acting, in particular. In the second part I will be dealing with the dramatic space, ergo the spacial expression of relationships and themes. I will proceed again retrospectively, focusing on how we managed to achieve the stage image which is functioning as a materialized metaphor. I will focus mostly on non-verbal actions, but with regard to the fact, that dramatical script is the basis for our realization of the play.
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Survey report on the condition assessment of the Church of the Holy Spirit truss in Telč
Kloiber, Michal ; Bláha, Jiří ; Hrivnák, Jaroslav ; Buzek, Jaroslav ; Kunecký, Jiří ; Hasníková, Hana
The survey described in this report contains the condition assessment of the truss of the Church of Holy Spirit in Telč. The stimulus for the survey report was an order from the parochial congregation ČCE in Telč. The order included a request to assess the condition and identify the extent of wood-decaying damage to the truss of the Church of the Holy Spirit in Telč, focusing on the location of the critical spots, the classification of the damage degree, the determination of the extent of hidden damage using non-destructive devices, and the specification of the wood damage cause, including drawing of the results in the documentation on the current truss condition. Based on the results, specific procedures of repair measures were proposed and the elements proposed for the reconstruction were sketched in the documentation.
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