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Mergers of companies from accounting and tax view
Hlaváčová, Lucie ; Filipová, Vladimíra (advisor) ; Volc, Jan (referee)
Bachelor thesis Mergers of trade companies from accounting and tax perspective is divided into two parts: theoretical and practical one. Theoretical part include two chapters. The first chapter briefly describes legal regulations of mergers. The second chapter decribes their accountig and tax aspects. Practical part applies theoretical knowledge from previous chapters on the actual examples. The primary objective of this thesis introduces accounting and tax aspects of mergers and show them on the practical examples.
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Communications Intercultural Aspect in Working Environment of a chosen Firm
Jenšovský, Šimon ; Hiršová, Miloslava (advisor) ; Balgová, Dagmar (referee)
The thesis covers cultural differences among employees of a multi-national corporation in relation to communication and task execution. Thesis aims to construct a theoretical framework to map these cultural differences and apply gathered insights in practical research targeting the effect of cultural differences on communication and task execution. Research questionnaire replicates Hofstede's work and also builds on practical application of Hofstede's work by several authors. Research data were gathered via digital questionnaire. Data refinement and evaluation was conducted using frequency description and statistical methods of structure comparison. The thesis provides a set of practical recommendations as a result. These are aimed to help reduce or possibly eliminate negative effects of cultural differences in the workplace.
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Ethics in relation to social protection of children
Doležalová, Radka ; Mitwallyová, Helena (advisor) ; Matula, Miloš (referee)
This Bachelor's thesis deals with activities of the the Office for Social Protection of Children with emphasis on ethical aspects and support given to the OSPOD workers by employers. The paper analyses whether the level of support is sufficient, how it impacts on the efficacy of the OSPOD workers and who provides the funding. The theoretical part focuses on analysis of the ethical codes of the OSPOD workers and on activities of this institution. The practical part analyses in detail two selected bodies of the OSPOD, particularly from the perspective of the support provided by employers in dealing with ethical issues and looks at complaints dealt with by the Ombudsman with emphasis on the ethical aspects of the complaints. Based on the analyses of the selected OSPOD bodies, it can be concluded that the support in dealing with ethical issues provided by employers is sufficient, it has a positive impact on the outcome of the OSPOD activities and it is funded from subsidies for social and legal protection of children.
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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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Puppies and young dogs nutritions
Šabatová, Kateřina ; Hučko, Boris (advisor) ; Plachý, Vladimír (referee)
Puppies and young dogs nutritions Summary In this work I have attempted to summarize the most important aspects in nutrition of puppies and dogs in growth. The introduction describes the digestive tract and also the changes that have occurred due to domestication. Next is explained the importance of nutrition and water in nutritional requirements of a dog. Important are needs of nutrients and energy that are necessary to maintain the provision of the necessary vital functions. The basic components of food are proteins, saccharides, lipids, minerals and vitamins. I explain the necessary proportions, the amounts and the possible consequences of their lack in food. I focus on essential fatty acids, which in recent years are subject to frequent explorations and their pros and cons are not yet fully understood. I also mention ballast and significant specific active substances. Nutrition of pregnant and lactating females is often neglected, but for puppies it is a very crucial period. The influence of nutrition of pregnant females to the size and weight of newborn puppies has been proved. Further I deal with nutrition of puppies immediately after birth, I explain the composition of colostrum and its effect on the immunity system of the puppy. I also compare ratios of nutrients in the colostrum and milk. Further, I deal with the feeding of the individual at the time of weaning and in different growth periods. There are many possibilities of feeding puppies from after weaning until adulthood described in books. With the new knowledge about nutrition the ways of feeding our dogs have inevitably changed , but also the dogs' nutritional requirements have changed due to the conditions where and how they live and what their nutrient needs are according to their sport, breeding or other use. Currently, there is a possibility of a commercially produced complete nutritional diet or home-prepared fresh food - cooked or raw- barf. In the last chapter, I summarized possible aspects of malnutrition and its potential consequences. I described the most common problems associated with inadequate nutrition of growing dogs such as obesity as well as malnutrition, which also adversely affects the individual. The influence of proper nutrition of the puppy on its growth is clear. If we neglect the nutrition of the dog in the first two years of its life, the consequences are often irreversible.
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Political aspects of local goverment. Elections and electoral behavior of citizens in the town of Nový Bydžov
Bieliková, Eva ; Kopřiva, Radek (advisor) ; Lenka, Lenka (referee)
The thesis addresses the issue of elections and electoral behavior of citizens in the town of Nový Bydžov. It is focused on assessment of factors that influence voting behavior of citizens in the town of Nový Bydžov. It describes the evolution of electoral behavior from 1994 to 2014 and verification of the applicability of the theory of electoral behavior for explanation of the electoral decision-making of the electorate in Nový Bydžov. The theoretical part addresses (describes) theoretical definition of areas that relate to the topic of the thesis. The practical part is a case study of Nový Bydžov. Subject of study is the town of Nový Bydžov, objects of study are the voters participating in the elections to the council of this city. To achieve the set goals (objectives) is recovered content of documents study (written records), a questionnaire survey, comparative methods and synthesis.
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The Wine Market in the Czech Republic and the Politics of Wine
Vlašicová, Eliška ; Tomšík, Karel (advisor) ; Malý, Michal (referee)
The dissertation thesis is focusing on the wine market in the Czech Republic. The aim is to identify weaknesses in the wine sector in order to formulate recommendations for improving a current situation in the sector. The Common Agricultural Policy of the European Union and the Common Market Organisation for Wine was presented in the theoretical part of the thesis, where also theoretical aspects of a market including supply and demand were described, as well as an agri-food market and its specifics, wine commodity chain, determinants of demand, supply and prices of wine. In the following chapters an analysis of the wine market, especially with emphasis on the production potential of vineyards in the Czech Republic was created, and demand, supply and price of wine including a price transmission in the commodity chain of wine were modelled based on a regression analysis. The significant influence on demand of wine have had previous values of wine consumption and wine prices, substitutes consumptions (prices of substitutes were not a significant factors), household income and salary, a quality of the wine and awards in international competitions. Significant factors of the side of supply including the price of wine grapes, the price of wine, vineyard area, production of wine grapes, some aspects of weather and certain subsidies. A climate change, which is in progress, may result to the expansion of viticulture and winemaking in the Czech Republic and also to a change of varieties in vineyards. Demand has in the commodity chain of wine greater impact than the supply. It can have a negative effect on growers or winemakers. Planting of vines is not sufficient to maintain current levels of a production potential of vineyards in the Czech Republic. The ideal amount of annual planting vines should be about 655 ha. A related issue is financing a vineyards renewal, which is costly. Based on a financial analysis of small and medium-sized wine companies, it was found that these businesses cannot afford the renewal of vineyards from its own resources and will require grant assistance of the state, eventually EU.
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Subsidy Support of the Sustainable Waste Management
BEDNÁŘOVÁ, Renata
The subject of the dissertation is the issue of the waste management with special emphasis on the recycling of the construction and demolition waste. The recourse is an analysis of the key instruments regulating the activities and behaviour of market operators in this field toward fulfilling all-society priorities and principles of the sustainable development, where special accent is put on the area of subsidy policies and programmes. The aim of the dissertation is to analyse and evaluate the setting of the selected subsidy programme in terms of economic and ecological efficiency with the emphasis on the assessment of the impact on the recipient. The subject of the research will be a priority axis 4 "Improvement of Waste Management and Removal of Old Environmental Burdens" within the Operational Programme Environment 2007 - 2013. In the literature review basic concepts and important definitions are defined, followed by the comprehensive and complex searches of the problematics from different angles of view. First of all, the global aspect of environmental protection is discussed, broader historical, legal, economic and political contexts, that are essential fundament for understanding the current and future challenges both globally regionally, are summarized. Hereafter, a more detailed description of the situation of the European Union is followed, then the overview is completed by a detailed view at the state of the problematics in the Czech Republic. Subsequent chapters are devoted to a detailed analysis of the waste management sector, again in terms of global, European and national standpoint, in the end the view is focused on the key issue of the dissertation problematics of construction and demolition waste. In the application part the fulfilling of the stated objective of the dissertation through four defined hypothesis is solved. Hypotheses verify the efficiency and appropriateness of the setting of the system of subsidies in the frame of the monitored programme. The emphasis is imposed on the assessment of the impact of the allocated subsidies to the private entities on their economic and environmental efficiency.
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Multimedia Data Processing in Heterogeneous Distributed Environment
Kajan, Rudolf ; Ferko,, Andrej (referee) ; Míkovec, Zdeněk (referee) ; Herout, Adam (advisor)
Pervasive computing sa zameriava odstránenie zložitostí pri interakcii s výpočtovou technikou a zvýšenie efektivity pri jej každodennom používaní. Ale i po viac ako 15 rokoch od sformulovania hlavných cieľov Pervasive computingu existujú aspekty interakcie ktoré stále nie sú súčasťou užívateľskej skúsenosti s dnešnou technológiou. Bezproblémová integrácia s prostredím vedúca k technologickej neviditeľnosti, alebo interakcia naprieč rôznymi zariadeniami predstavujú stále veľkú výzvu. Hlavným cieľom tejto práce je prispieť k tomu, aby sa ciele Pervasive computingu priblížili k realizovaniu tým, že predstavíme spôsob intuitívneho zdieľania informácií medzi osobným a verejne umiestneným zariadením. Predstavili sme tri interakčné techniky, ktoré podporujú intuitívnu výmenu obsahu medzi osobným zariadením a zdieľaným displejom. Tieto techniky sú založené na prenose videa, rozšírenej realite a analýze pohľadových dát. Okrem interakčných techník sme tiež predstavili mechanizmus pre získavanie, prenos a rekonštrukciu aplikačného stavu na cieľovom zariadení.
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