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Analysis of economic non-profit organization
NOVÁ, Dana
In the thesis Analysis of economic non-profit organization is the main objective characterize the structure of financial resources and appropriate financial analysis to evaluate the level of economic development and selected non-profit organizations during the monitored period.Selected non-profit organization has become municipality Volyně and evaluation was made in the years 2009 - 2013. The first part of the thesis is based on a review of the literature on territorial self-governing units. How the local government units developed, how they arise and how the management system they have. The main financial instrument is the budget. The relatively sophisticated financial management components include financial analysis, which is also included in this part. Furthermore, in the literature review we find legislative adjustment municipalities. Those are the most important rules that territorial authorities act and make decisions. In conclusion literature review provides an overview of accounting and tax specifics, especially about the differences in the accounts of municipalities and the business community. The practical part is focused on the brief characteristics of the municipality and its history. Further description of the accounting system the municipality Volyně, and how municipality processes income and expenses on cash accounts. It also characterized municipal property, and an overview of grants processed as received and granted. Other part is focused on the economic analysis of the municipality. Approach to specific analyzes such as cost-benefit analysis, horizontal and vertical analysis and then financial analysis of selected indicators.
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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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Řízení IS/ICT se zaměřením na sourcing služeb informačního systému
Šebesta, Michal ; Voříšek, Jiří (advisor) ; Havlíček, Zdeněk (referee) ; Příklenk, Oldřich (referee) ; Král, Jaroslav (referee)
Research on outsourcing has been around for several decades, while recent evolution in the information systems discipline towards ICT service commoditization significantly changes the context of decision-making. Services that are available on-demand via the Internet allow organizations implementing functions they demand in a fraction of time. This trend represents a chance for organizations seeking to use advanced ICT services without a need of major investments. Problem is the current lack of guidelines and tools for managing ICT services and their outsourcing. Given the trends on the ICT service market, it is expected that much of the IT management in the future will encompass the ICT services and utilize service-level structures. Methods currently available are either too broad or encompass only small part of the whole problem. Ad-hoc or unsound decisions in this area might cause major complications in terms of quality, usability, integration, and consequently influence total cost of organizational IT. Organizations need to either revise existing models or propose and implement completely new models to manage their IS/ICT. This thesis deals with the management of IS/ICT with focus on the ICT services outsourcing. It discusses available sourcing models in the literature and links them to the various interconnected areas. Based on these areas, it presents an integrated view on IT outsourcing strategies. Most importantly the thesis proposes an original concept for decision-making about outsourcing of ICT services named the SOURCER framework. This approach utilizes the presented outsourcing strategies, and introduces a complex methodology and decision-making criteria that will assist organizations with selection of ICT services in order to maintain and manage a most suitable ICT service portfolio. The decision-making is based on four essential viewpoints: function, costs, time, and quality. These viewpoints are discussed, individually analyzed, and serve as a basis for further research. The whole framework is developed and validated according to Design Science Research Methodology (DSRM). Individual components are evaluated using a survey among a group of selected IT managers. Proof of concept is then established by a case study on framework use in a real organization. This case study covers strategy specification, business--IT alignment, specifying service architecture and its interconnections, outsourcing, and management of the ICT service portfolio.
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Proposing the financial performance prediction index for decision support of the hospital management
Hajdíková, Taťána ; Černá, Anna (advisor) ; Lieskovská, Vanda (referee) ; Lazar, Jaromír (referee)
Dissertation thesis deals with the managerial needs in the area of financial health. Managers need a tool to reveal the impending financial failure or to assess the financial quality of the organization. They link their decisions to performance, ability to pay, employee productivity, financial resources and financial risk. In the theoretical part of the thesis it is necessary to explain the non-profit sector and its connection with the hospital environment. It is also necessary to introduce models used both in the Czech Republic and abroad, which share common elements. The basic aim of this thesis is to propose a financial performance prediction index for decision support of the hospital management, the owners of hospitals and insurance companies. To achieve the basic goal, three sub-goals must be accomplished. The first goal is to divide the hospitals into healthy and unhealthy by using the multi-criteria methods. The second goal is, based on an expert approach with the support of statistical methods, the selection of indicators appropriate for the hospital environment and the third goal is to find a suitable method for the determination of weighted representation of individual indicators in the proposed index and to assemble the final form of the new financial index for the hospital environment.
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Tax burden of chosen type of non-profit organization
HOSTIČKOVÁ, Jitka
Nonprofit organizations are governed by the same tax rules as business organizations. There are different tax benefits and exemptions, but there are higher demands on accounting and tax records. The interpretation of tax law seems confusing and complicated, therefore it was suggested how to reduce the administrative burden of non-profit organization.
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Analysis of the marketing activities in nonprofit organization INEX-SDA
Müllerová, Michaela ; Procházková, Markéta (advisor) ; Polcar, Jakub (referee)
The aim of this thesis is to analyze marketing activities of nonprofit organization INEX-SDA and make recommendations relating to the marketing mix which would increase awareness of this foundation and also increase voluntary help from the public. The thesis is divided into two parts. First part deals with theoretical definition of marketing and its specifics related to the nonprofit sector. The theoretical part is followed by a practical part in which organization INEX-SDA and the individual elements of the marketing mix are specified. In this part there was also done marketing research. With the analysis of marketing activities information is obtained which together with the theoretical knowledge leads to recommendations relating to the marketing activities of this non-profit organization. The thesis ends with an overall summary.
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Organization of the protest action against Hus's burning at the stake
Novotný, Robert
Based on a prosopographical analysis, the study attempts to capture the organizational context of the origin of the protest letter against Hus's burning at the stake from 2 September 1415. One of the main conclusions is that the majority of the signatories from the ranks of the lower nobility added their seals to the protest action rather from loyalty to their powerful neighbours than expressing their own confessional position.
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Parallel single-cell analysis of active caspase-3/7 in apoptotic and non-apoptotic cells
Ledvina, Vojtěch ; Klepárník, Karel
Caspases are proteases that play key role in the process of apoptosis, the programmed\ncell death. Among them, caspase-3 and -7 are main executioner caspases that cleave\nmany vital proteins during apoptosis and after their widespread activation, the process\ncannot be reversed. To analyze caspase-3/7 activation within single cells, a miniaturized\ndevice for parallel analysis of eight samples was developed. The assay is based on the\nmodified luciferin-firefly luciferase bioluminescence (BL) system. Individual\nsuspended cells were collected and transferred into detection microvials using a\nmicromanipulator. The bioluminescence was detected using a photon counting head\nwith cooled photcathode. The LOD suitable for detection of active caspase-3/7 in both\napoptotic and non-apoptotic cells was reached.
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Association of Idependent Theatres of the Czech Republic – Analysis and Description of the Current State
Bodoríková, Markéta ; KAŠPAR, David (advisor) ; PROKOP, Petr (referee)
The thesis is focused on newly established Association of Independent Theaters of the Czech Republic, officially using the abbreviation AND ČR. The aim of the thesis is to describe formation of the association, its current state, future plans and its functioning. The first part examines the term “independent professional theater” and briefly characterizes selected organizations from the Czech Republic and Europe with the potential to meet with the AND ČR in the cultural area in future. In the following parts were researched needs of independent professional scene in Prague and was described the needs analysis for the field of “independent” theater from the year 2013. The thesis describes the development of AND ČR, its activities up to current stage, organizational structure and future short-term plans. In the final part of the thesis, there is defined the management system of the association and established its possible improvements so the AND ČR would become the leading organization representing independent professional theaters in the Czech Republic.
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Effect of snowpack on runoff generation during rain on snow event.
Juras, Roman ; Máca, Petr (advisor) ; Ladislav , Ladislav (referee)
During a winter season, when snow covers the watershed, the frequency of rain-on-snow (ROS) events is still raising. ROS can cause severe natural hazards like floods or wet avalanches. Prediction of ROS effects is linked to better understanding of snowpack runoff dynamics and its composition. Deploying rainfall simulation together with hydrological tracers was tested as a convenient tool for this purpose. Overall 18 sprinkling experiments were conducted on snow featuring different initial conditions in mountainous regions over middle and western Europe.
Dye tracer brilliant blue (FCF) was used for flow regime determination, because it enables to visualise preferential paths and layers interface. Snowpack runoff composition was assessed by hydrograph separation method, which provided appropriate results with acceptable uncertainty. It was not possible to use concurrently these two techniques because of technical reasons, however it would extend our gained knowledge. Snowmelt water amount in the snowpack runoff was estimated by energy balance (EB) equation, which is very efficient but quality inputs demanding. This was also the reason, why EB was deployed within only single experiment.
Timing of snowpack runoff onset decrease mainly with the rain intensity. Initial snowpack properties like bulk density or wetness are less important for time of runoff generation compared to the rain intensity. On the other het when same rain intensity was applied, non-ripe snowpack featuring less bulk density created runoff faster than the ripe snowpack featuring higher bulk density. Snowpack runoff magnitude mainly depends on the snowpack initial saturation. Ripe snowpack with higher saturation enabled to generate higher cumulative runoff where contributed by max 50 %. In contrary, rainwater travelled through the non-ripe snowpack relatively fast and contributed runoff by approx. 80 %.
Runoff prediction was tested by deploying Richards equation included in SNOWPACK model. The model was modified using a dual-domain approach to better simulate snowpack runoff under preferential flow conditions. Presented approach demonstrated an improvement in all simulated aspects compared to the more traditional method when only matrix flow is considered.
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