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Research Report T-788
Dušková, Miroslava ; Dušek, Karel ; Vlasák, P.
The project was focused on the formation of coating films from new precursors.

Effective dashboard design in the analytical tasks of IS
Janeczková, Agata ; Šedivá, Zuzana (advisor) ; Pour, Jan (referee)
The thesis deals with analysing and designing an effective dashboard. By way of introduction the topics of Business Intelligence, data storages and data quality are described. Then, an overview of analytical outputs is given and the process of their formation is outlined. The basic principles of an effective design of management reports are described, with emphasis laid on the end user. The thesis focuses on important factors of efficiency, such as applicability of transferred information and the form of their transfer. The practical part concentrates on the improvement of the efficiency of a particular dashboard. Besides the rules of a correct design, knowledge of cognitive psychology is also used for this purpose. Upon an analysis of deficiencies of an existing dashboard, proposed changes are incorporated. Changes resulting in more effective transfer of information via a dashboard are based on a theoretical basis of the previous section.

The Effect of System of Financial Reporting on Financial Performance of Business Corporation
Prokešová, Gabriela ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.

Internal equity principle in the context of company strategy
Kopecký, Martin ; Nový, Ivan (advisor) ; Háša, Stanislav (referee) ; Blažek, Ladislav (referee)
The thesis deals with the scientific problem of the link between the strategic management and the compensation system using the principle of internal equity. The work is based on two pillars, namely the qualitative research and own proposed solution. The first part of the thesis describes the qualitative research and the possibilities and the synergistic effects of linking business strategy and compensation system. The qualitative research is performed as a multi-case study and investigates the phenomenon in the practice of three companies from various markets (the Czech Republic, Slovakia and Bosnia and Hercegovina) and industries (finance, IT/Telco and FMCG). The research tries to find answers to the four research questions: How does business strategy influence compensation process? How can compensation support the realization of a business strategy? How can business strategy be linked with a compensation system within the principle of internal equity? How can compensation reinforce the strategic function of the human resources management? The research is based on the study of theoretical sources as well as on practical fieldwork. The qualitative research itself uses qualitative research methods for data collection, such as observations, questionnaires, and document analysis. The population questioned was top managers, line managers and representatives of HR department. In total, 142 interviews were performed by a single person. The collected data were analyzed and the triangulation was applied. The findings were summarized and generalized into a final report that brings answers to the research questions above. The research brings valuable findings used in the second, design part of the thesis. The own proposed solution consists of two main models. The first one is a simplified scheme of the compensation system and the second one is a model of strategic segmentation of jobs. The first model could be used successfully in the business practice as well as in education. The second model of the strategic job segmentation brings answer to the question of synergistic linking of business strategy and the compensation system within the principle of internal equity. The model brings valuable findings and a foundation for further theoretical research and its further development. The model also brings practical solution to the design of related policies and processes in the strategic management of human resources. By the design of both proposed models the main objectives of the thesis were achieved.

Business Intelligence solutions in a company Topaz
Kochkonyan, Gretta ; Pour, Jan (advisor) ; Fortinová, Jana (referee)
The main objective of this bachelor thesis is to analyze the business environment of the company Topaz and to design a BI solution prototype based on this analysis and requirements of company. The solution will be used in subsequent support for the managerial decisions of the business owner. The necessary condition for fulfilling the objective of this thesis was the access to the in-formation system of the company and to the data that were used as a basis for the analysis and design of the Business Intelligence solution. Access to the IS and its data has been granted by the owner of the company Topaz. The work is divided into theoretical part, which describes the basic characteristics of BI, or the Self-Service BI respectively, and to the practical part, where the running of the company is described with an emphasis on the support of an established information system. Then, an initial study is conducted, including requirements, with which the dimensional model is made. Finally, samples of the respective reports are presented.

Multi-Stage Gasification System and Its Practical Applications for the Commercial Production of Electricity and Heat from Biomass
Skoblia, S. ; Picek, I. ; Beňo, Z. ; Pohořelý, Michael
The article reports the experience with long-term operation of a cogeneration unit of 100 kWe. Wood chips are dried in integrated dryer and used as a fuel for downdraft gasifier. Raw gas with an average LHV of 6.0 MJ/m3 contains a small amount of dust solid particles. Impurities are removed by a hot filter (dust) operated in range 390-500°C and scrubber (tar) with an organic medium operating in a closed cycle. The electrical efficiency is about 24 %, total is about 75 %. The CHP operates since 2009 and has logged more than 15,000 hours of operation.
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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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Právní a zdravotně sociální aspekty činnosti OSPOD jako ustanovených opatrovníků v zámu nezletilých dětí
BORSKÁ, Jana
The Czech Republic as a signatory of the Convention on the Rights of the Child has vested the practice of state administration in the field of care for minor children to municipalities with extended powers, where the protection of the rights and legitimate interests of minor children is safeguarded by state authorities of social and legal protection of children (ASLPC hereinafter). These authorities are incorporated to the extent laid down by the Act on Social and Legal Protection of Children (Act No 359/1999 Coll., as amended). The position and roles of ASLPC and their competence and jurisdiction are also regulated by the same act. The position of workers of these authorities and its legal embodiment is equally important. Regarding professionality, there are high demands on these workers. In the Czech Republic, significant changes in legislature have been made over the past three years. These amendments have led to the strengthening of the rights of minor children and to the establishing of new tools for their protection. In connection with the adoption of new substantive regulation of family law, which is now exhaustively dealt with by the Act No 89/2012 Coll., the Civil Code, new procedural rules have been established regarding protection of rights of minor children. Such procedural legislation includes (apart from the long-existent Act No. 99/1963, the Code of Civil Procedure) the Act No 292/2013 Coll., on Special Civil Proceedings. The decision-making regarding minor children has been vested mainly by the state into the competence of courts. The courts appoint the locally relevant ASLPC as a guardian who then represents the interests of minor children. The purpose, interwoven with and derived from the first one, was to explore the opinions of selected social workers of ASLPC and of district court judges regarding the defined problems occurring during the work of ASLPCs and courts while protecting the interests of minor children. These particularly include: the use of the tool of precautionary measure; problems of different territorial jurisdiction of courts and ASLPCs; processing of complaints regarding bias in various phases of the proceedings; professional training of workers of ASLPC It is evident from the proposals of both judges and ASLPC workers that it is necessary to unify territorial jurisdiction. The courts are suggesting the priority criterion of the address where the child mainly resides. ASLPC workers suggest the official permanent residence as the prime criterion. Bias causes problems in all phases of proceedings. It is obvious that courts take differing approaches towards the solution of this problem (some courts solve the problem of bias complaints filed by the parties while other courts do not) and for ASLPC workers it is difficult to assess how to act when such complaint is raised against them. The training of ASLPC workers - workers are obliged to educate themselves and their employer is obliged to finance such training. Not all ASLPCs are able to provide training in the required extent - due to financial reasons (the average costs of education of one employee pose from 9,169 to 13,400 CZK annually and they cover approximately 6 days of training). The heavy work-load caused by insufficient numbers of ASLPC employees prevents them from completing such compulsory training. As part of the examination of the "participation of a collision guardian in court proceedings" it has been found out that irregular participation of the worker in the proceedings (absence from participation in appeals proceedings); incomplete reports (directed to courts) from surveys in families. Based on comprehensive examination of the problems of territorial jurisdiction, it was recommended that requests are independently recorded and financial compensation is provided for ASLPCs who are requested to represent minors in front of courts, to draft proposals for precautionary measures.

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.

Mechanochemical Preparation of Alumina-Ceria
Jirátová, Květa ; Spojakina, A. ; Tyuliev, G. ; Balabánová, Jana ; Kaluža, Luděk ; Palcheva, R.
Ceria containing catalysts play an essential role in heterogeneous catalytic processes. However, ceria shows poor thermal stability and low specific surface area and therefore, many studies have been done to improve its properties by combination with other oxides. Alumina-ceria is substantial component of the three ways catalysts, due to the ceria ability to function as the buffer of oxygen and to enhance the oxygen storage capacity of the catalysts. Ceria in these catalysts also functions as structural promoting component, increasing alumina stability towards thermal sintering. Promising method of oxides preparation, very interesting and simple but not sufficiently studied yet is a mechanochemical synthesis. Here we report on the synthesis of nano-sized alumina, ceria and ceria-alumina of various compositions by a wet solid phase mechanochemical reaction of hydrous aluminum, and/or cerium nitrate with ammonium bicarbonate after addition of a small amount of water. The aim of this contribution is to study processes being in progress during synthesis of the mixed oxides, interaction between components and their mutual effect on the properties of resulting products. The phase evolution during mechanical milling and the subsequent heat treatment of precursors were studied by X-ray diffraction, DTA/TG, H2-TPR, NH3-TPD, CO2-TPD, N2 adsorption at -195°C, IR, and XPS spectroscopy. Alumina and mixtures of alumina with different quantities of CeO2 (1- 18 wt. %) were synthesized by mechanochemical method from aluminum nitrate, cerium nitrate and ammonia bicarbonate.
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