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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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Systém odměňování v malém IT podniku
Novotný, Lukáš ; Dvořáková, Zuzana (advisor) ; Cetkovský, Pavel (referee)
The topic of this thesis is reward management and its application in a small-sized IT enterprise. Its goals are to properly document and describe current reward system in the company, evaluate the system and recommend improvements for the system. The first two goals are reached via thorough research of the company through semi-structured interviews, employee satisfaction survey, participant observation and document examination and the last one by applying principles from the current literature and education to the results of the two previous goals. The findings are that the reward system, despite growing organically instead of designed, is relatively effective in some areas, but needs improvement in other areas. The main improvement areas are motivation by contingent pay, communication management and performance management. Relatively well working rewards are especially non-financial reward connected to the work environment and work itself.
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Differences between men and women in the Czech labour market
Stroukal, Dominik ; Kadeřábková, Božena (advisor) ; Pavelka, Tomáš (referee) ; Němec, Otakar (referee)
This thesis consists of five articles that apply current world research on labor economics at the Czech Republic and confirms the significant differences between men and women in this market. It shows that gender has a significant influence on the preference on the labor market and, consequently, on employment and health. First, the thesis shows that preferences are relevant determinant of career and then we study the difference in preference of salary for men and women. Subsequently it shows that gender plays a significant role in explaining the relationship between homeownership, and unemployment, as well as unemployment and health. The first chapter was able to demonstrate that the preference for a career has a positive influence on the choice of career. The influence of higher education on prioritizing career proved to be positive and significant. Probability of a career choice is reduced by the presence of children, however, is not dependent on their number, which is contrary to the theory of preferences. The second chapter shows that Czech women prefer more non-monetary rewards than men. It has also been shown that people with university education are same in the preferences of non-monetary rewards regardless of the gender of the respondents, however, compared to the world's research, the Czech higher education increases this preference. It turned out that women prefer risk less than men. The third chapter demonstrates that although the housing market undermines labor mobility and employment in the Czech Republic at the regional level, therefore, that in regions with a higher rate of home ownership is higher unemployment, at the individual level, the owners of housing are unemployed are less likely. The estimates are significantly different for men and women. Men living in owner-occupied housing have a higher likelihood of employment than women. At regional level, however, this thesis shows that the high rate of home ownership increases unemployment for both men and women, in the long run only to women. The fourth chapter showed that men transition to homeownership reduces the likelihood of unemployment next year. For women, this relationship has proved to be insignificant. In addition, as insignificant showed the opposite relationship, the transition from unemployment to the newly acquired home ownership. The last chapter shows that the change in the working status to unemployment will increase in the future probability of worse health. Influence in less than two years, however, proved to be significant. An important conclusion is that men have a significantly stronger relationship between health and unemployment than women.
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The theory of redistribution and its application
Mihalčinová, Hana ; Dlouhý, Martin (advisor) ; Valenčík, Radim (referee) ; Peško, Štefan (referee)
The theory of redistribution systems is a practical extension of a game theory, which deals with a redistribution within a social system of more than two players with di?erent performances and ability to create coalitions. This thesis is divided into three chapters. The ?rst chapter describes the known knowledge of a game theory. The second chapter deals with the theory of redistribution systems. Using an elementary redistribution system and its generalization group behaviour when dividing a payment, achieved by a collective performance, is described. This part introduces the extension of the redistribution system to a compound redistribution system with a fractal structure. Furthermore the theory of discriminatory equilibrium and the theory of commonly acceptable equilibrium are veri?ed using the elementary redistribution system and utility theory. The third chapter deals with an application to the allocation of funds among faculty departments. A game theory approach was used to reduce the game to a non-cooperative game of two players by using the forming of coalitions. Also the theory of redistribution systems was applied when a reduction was used to create a non-cooperative two-player game. This reduced non-cooperative game between two players was converted to a cooperative play of more than two players by changing the rules of the game and allowing a formation of coalitions. In the practical part both of these approaches are compared with real data and a current state.
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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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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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Extensions to Probabilistic Linear Discriminant Analysis for Speaker Recognition
Plchot, Oldřich ; Fousek, Petr (referee) ; McCree,, Alan (referee) ; Burget, Lukáš (advisor)
Tato práce se zabývá pravděpodobnostními modely pro automatické rozpoznávání řečníka. Podrobně analyzuje zejména pravděpodobnostní lineární diskriminační analýzu (PLDA), která modeluje nízkodimenzionální reprezentace promluv ve formě \acronym{i--vektorů}. Práce navrhuje dvě rozšíření v současnosti požívaného PLDA modelu. Nově navržený PLDA model s plným posteriorním rozložením modeluje neurčitost při generování i--vektorů. Práce také navrhuje nový diskriminativní přístup k trénování systému pro verifikaci řečníka, který je založený na PLDA. Pokud srovnáváme původní PLDA s modelem rozšířeným o modelování neurčitosti i--vektorů, výsledky dosažené s rozšířeným modelem dosahují až 20% relativního zlepšení při testech s krátkými nahrávkami. Pro delší testovací segmenty (více než jedna minuta) je zisk v přesnosti menší, nicméně přesnost nového modelu není nikdy menší než přesnost výchozího systému. Trénovací data jsou ale obvykle dostupná ve formě dostatečně dlouhých segmentů, proto v těchto případech použití nového modelu neposkytuje žádné výhody při trénování. Při trénování může být použit původní PLDA model a jeho rozšířená verze může být využita pro získání skóre v případě, kdy se bude provádět testování na krátkých segmentech řeči. Diskriminativní model je založen na klasifikaci dvojic i--vektorů do dvou tříd představujících oprávněný a neoprávněný soud (target a non-target trial). Funkcionální forma pro získání skóre pro každý pár je odvozena z PLDA a trénování je založeno na logistické regresi, která minimalizuje vzájemnou entropii mezi správným označením všech soudů a pravděpodobnostním označením soudů, které navrhuje systém. Výsledky dosažené s diskriminativně trénovaným klasifikátorem jsou podobné výsledkům generativního PLDA, ale diskriminativní systém prokazuje schopnost produkovat lépe kalibrované skóre. Tato schopnost vede k lepší skutečné přesnosti na neviděné evaluační sadě, což je důležitá vlastnost pro reálné použití.
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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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