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Use costing to measurement performance
BERANOVÁ, Lenka
Costing is one of the most important activities of the classification price performance in the company. The aim of this work was to characterize the costing system in the company. This system was characterized through the analysis of a particular costing performance and the proposal of a possible action that would lead to a more faithful view of costs in costing formula. It is not possible to divide indirect costs into the particular parts. But it is possible to estimate them according various specifics. This estimate could be very precise, depending on the costing formulas.
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Empirical analysis of Okun’s law in Iceland
Zajíček, Zdeněk ; Slaný, Martin (advisor) ; Chytilová, Helena (referee)
This thesis deals with empirical analysis of Okuns law in Iceland. Okuns hypothesis of negative relationship between real GDP and the rate of unemployment is being tested on two models, difference and gap, using OLS estimation. Also there are two filtration methods used (Hodrick-Prescott and Baxter-King) for gap model estimation. The results of all models showed weak relationship of variables, but proved the hypothesis. In the following part, the same procedure is being used on Finlands data, to get comparison of coefficients. Results for Finland showed weaker bond of variables than in Iceland, but the Okuns hypothesis still holds. Last part is focused on finding the sensitivity of rate of unemployment to changes in added value of each economical sector in Iceland using the production approach model. This model gave inconclusive results due to insufficient data available.
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The Incidence of Suicide Among Alcoholics
LHOTSKÁ, Veronika
For my master thesis, I have chosen the topic of alcoholics' suicide occurrence. There were 1647 people who have committed a suicide in the Czech Republic during the year 2012. Out of the 1647 people, there were 1370 men, and 277 women (ČSÚ, 2013). The deaths of alcoholics are not recorded by the National Evidence Center. The thesis is divided into theoretical and practical parts. The information for the theoretical part was gathered from academic sources. The two examined parts are the suicide commitment in the Czech Republic, and the alcohol consumption. The practical part is simply a primary research that I have done in PL Červený Dvůr. The research had two parts; quantitative and qualitative. The qualitative part was done through interviews with chosen respondents. The quantitative part was done through surveys distributed in PL Červený Dvůr. I have chosen to do the quantitative part first, so that I could choose the right candidates for the quantitative part based on their responses. The interviews helped me to complete the information I was looking for. I have set various goals that I wanted to reach through the research. The main goal was to chart the suicide behavior of alcoholics who are patients of PL Červený Dvůr. In order to reach such goal, I have set partial goals. The first partial goal was to contras the reason that lead the patients of PL Červený Dvůr to try to commit a suicide. According to the results I received, the most common reason for committing a suicide is either unfulfilled love, or the breaking-up with partner. Another goal was to discover the way the patients tried to kill themselves. As the majority responded so, the most common way is to cut the veins while drunk. The third goal was to compare and contrast the different reasons why as well as the ways how to commit a suicide. I have focused on two groups of patients of PL Červený Dvůr; the alcoholics and the toxicants. The alcoholics had proven that the reason why the tried to kill themselves was love, but the toxicants stated that they did it because they simply did not have a reason to live anymore. Both of the groups decided to end their lives by cutting their veins.
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Differences and similarities on the approaches of buyers from X and Y generations regarding sustainable procurement
Lacour, Maxime ; Štěrbová, Ludmila (advisor) ; Geniaux, Isabelle (referee)
Responsible procurement has become a real challenge for companies following the current trends of Corporate Social Responsibility (CSR) and more and more ethic-oriented customers. Differing from the concept of green procurement this concept of responsible procurement supports the willingness of companies to have ethic and sustainable supplies. The usual criteria in procurement such as price performances innovation terms and time of payment have increasingly been coupled with more ethic-oriented ones. These criteria related to ethics combine both social and environmental responsibilities of suppliers and stakeholders such as energetic savings and the possession of a particular certification. Currently many call for tenders set ecological requirements for suppliers or subcontractors even in non-strategic procurement activities. The goal of this thesis is about comparing this approach to responsible procurement between buyers from the X and Y generation: do they share the same ideas and priorities concerning responsible procurement? For both of these generations are the advantages and drawbacks of responsible procurement similar?
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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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Use of Interest Rate Models for Interest Rate Risk Management in the Czech Financial Market Environment
Cíchová Králová, Dana ; Arlt, Josef (advisor) ; Cipra, Tomáš (referee) ; Witzany, Jiří (referee)
The main goal of this thesis is to suggest an appropriate approach to interest rate risk modeling in the Czech financial market environment in various situations. Three distinct periods are analyzed. These periods, which are the period before the global financial crisis, period during the financial crisis and in the aftermath of the global financial crisis and calming subsequent debt crisis in the eurozone, are characterized by different evaluation of liquidity and credit risk, different relationship between financial variables and market participants and different degree of market regulations. Within this goal, an application of the BGM model in the Czech financial market environment is crucial. Use of the BGM model for the purpose of predicting a dynamics of a yield curve is not very common. This is firstly due to the fact that primary use of this model is a valuation of interest rate derivatives while ensuring the absence of arbitrage and secondly its application is relatively difficult. Nevertheless, I apply the BGM model to obtain predictions of the probability distributions of interest rates in the Czech and eurozone market environment, because its complexity, direct modeling of a yield curve based on market rates and especially a possibility of parameter estimation based on current swaptions volatilities quotations may lead to a significant improvement of predictions. This improvement was also confirmed in this thesis. Use of swaptions volatilities market quotations is especially useful in the period of unprecedented mone- tary easing and increased number of central banks and other regulators interventions into financial markets that occur after the financial crisis, because it reflects current market expectations which also include future interventions. As a consequence of underdevelopment of the Czech financial market there are no market quotations of Czech koruna denominated swaptions volatilities. I suggest their approximations based on quotations of euro denominated swaptions volatilities and also using volatilities of koruna and euro forward rates. Use of this approach ensures that predictions of the Czech yield curve dynamics contain current market expectations. To my knowledge, any other author has not presented similar application of the BGM model in the Czech financial market environment. In this thesis I further predict a Czech and Euro area money market yield curve dynamics using the CIR and the GP models as representatives of various types of interest rates models to compare these predictions with BGM predictions. I suggest a comprehensive system of three criteria, based on comparison of predicti- ons with reality, to describe a predictive power of selected models and an appropria- teness of their use in the Czech market environment during different situations in the market. This analysis shows that predictions of the Czech money market yield curve dynamics based on the BGM model demonstrate high predictive power and the best 8 quality in comparison with other models. GP model also produces relatively good qua- lity predictions. Conversely, predictions based on the CIR model as a representative of short rate model family completely failed when describing reality. In a situation when the economy allows negative rates and there is simultaneously a significant likelihood of their implementation, I recommend to obtain predictions of Czech money market yield curve dynamics using GP model which allows existence of negative interest rates. This analysis also contains a statistical test for validating the predictive power of each model and information on other tests. Berkowitz test rejects a hypothesis of accurate predictions for each model. However, this fact is common in real data testing even when using relatively good model. This fact is especially caused by difficult fulfilment of test conditions in real world. To my knowledge, such an analysis of the predictive power of selected interest rate models moreover in the Czech financial market environment has not been published yet. The last goal of this thesis is to suggest an appropriate approach to obtaining pre- dictions of Czech government bonds risk premium dynamics. I define this risk premium as a difference between government bond yields and fixed rate of CZK IRS with the same length. I apply the GP model to describe the dynamics of this indicator of the Czech Republic credit risk. In order to obtain a time series of the risk premium which are necessary for estimation of GP model parameters I firstly estimate yield curves of Czech government bonds using Svensson model for each trading day since 2005. Resulting si- mulations of risk premium show that the GP model predicts the real development of risk premiums of all maturities relatively well. Hence, the proposed approach is suitable for modeling of Czech Republic credit risk based on the use of information extracted from financial markets. I have not registered proposed approach to risk premium modeling moreover in the Czech financial market environment in other publications.
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The impact of South China Sea dispute on trade relations between China and Vietnam
Nguyen Hong, Viet ; Vlčková, Jana (advisor) ; Hasík, Gabriel (referee)
This bachelor thesis investigates the impact of South China Sea dispute on mutual relations between China and Socialist Republic of Vietnam. Thesis lays great emphasis on the analysis of mutual trading relations. The goal of this work is to find out if the dispute over territory has negative influence on mutual relations and to what extent. Therefore, thesis is divided into 3 main chapters. The introductory chapter describes position and development of each country. Second chapter uses findings from the introductory part for the analysis of political and trade relations of both countries. It focuses on the history of mutual relations and mainly it lays emphasis on current mutual relations. Last chapter of the thesis is dedicated to the issues regarding South China Sea. Motives and causes of this dispute are described in this chapter. It provides a view on the course of this territorial dispute, and also impacts on mutual relations are analyzed. The output of all three chapters helps to formulate following conclusion. Dispute over South China Sea has impact on mutual relations. Predominantly, it influences political relations between China and Vietnam, therefore, this dispute is often mentioned in media. However, according to available data this dispute has not had major effect on trading relations. Mutual trading between both countries went off in dispute period without any limitations and barriers.
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The role of nurse in the care of child patient with hemangiom.
ŠESTÁKOVÁ, Růžena
One of the most important areas of society-wide tasks influencing the health of the whole population is child care. It includes care of children with a hemangioma. Hemangiomas are the most common benign (not malignant) vascular tumours of a child age. This benign tumour may be present as early as at birth or appear in the first weeks of life. It is usually located on or under the skin surface but may also affect internal organs. Although a hemangioma may affect any body part, it is mostly located on the head and neck. A hemangioma is diagnosed in a tenth of new-born children. Hemangiomas typically appear at neonatal age or infancy. The objectives of the diploma thesis "Nurse's Roles in Care of a Child Patient with a Hemangioma" are to examine the roles of nurses in care of a child patient with a hemangioma, as seen by parents (mothers) of the children, and to identify which of the roles is the most important for the parents (mothers). It has also been ascertained whether nurses deal with any problems while providing this care and whether occurrence of a hemangioma in a child has any influence on the child's family. It has also been ascertained whether any complications are encountered in the treatment of children with a hemangioma. A qualitative research was used for data processing. Several methods of data collection were used. The researcher used a case history according to the model of Virginia Henderson, semi-structured interview with mothers of patients, data content analysis and secret participant observation during outpatient checks. The last method used was a survey aimed at nurses who took care of children with a hemangioma, asking them whether they dealt with any problems and complications in such children. The first research set consisted of ten child patients who were selected on purpose on the basis of pre-set criteria. The first criterion was presence of a hemangioma; five patients were hospitalised with a hemangioma and underwent a treatment with propranolol, while the other five patients with a hemangioma underwent only a conservative treatment. Last but the most important criterion was that mothers of patients with a hemangioma granted their consent to the research. These mothers formed the second research set and underwent a semi-structured interview focused on their personal experience with a hemangioma and on the work of nurses as seen by mothers. The last research set consisted of ten nurses who were also selected on purpose on the basis of a very important criterion, which was care of child patients with a hemangioma. This thesis may be of a benefit not only for professionals who are in contact with children with a hemangioma but may also serve to deepen general knowledge of other healthcare professionals who may encounter this disease either in their professional or private life. Based on the information acquired for the diploma thesis, was prepared for nurses and will be presented at professional workshops.
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Possibilities of Big Data use for Competitive Intelligence
Verníček, Marek ; Molnár, Zdeněk (advisor) ; Šperková, Lucie (referee)
The main purpose of this thesis is to investigate the use of Big Data for the methods and procedures of Competitive Intelligence. Among the goals of the work is a toolkit for small and large businesses which is supposed to support their work with the whole process of Big Data work. Another goal is to design an effective solution of processing Big Data to gain a competitive advantage in business. The theoretical part of the work processes available scientific literature in the Czech Republic and abroad as well as describes the current state of Competitive Intelligence, and Big Data as one of its possible sources. Subsequently, the work deals with the characteristics of Big Data, the differences from working with common data, the need for a thorough preparation and Big Data applicability for the methods of Competitive Intelligence. The practical part is focused on analysis of Big Data tools available in the market with regard to the whole process from data collection to the analysis report preparation and integration of the entire solution into an automated state. The outcome of this part is the Big Data software toolkit for small and large businesses based on their budget. The final part of the work is devoted to the classification of the most promising business areas, which can benefit from the use of Big Data the most in order to gain competitive advantages and proposes the most effective solution of working with Big Data. Among other benefits of this work are expansion of the range of resources for Competitive Intelligence and in-depth analysis of possibilities of Big Data usage, designed to help professionals make use of this hitherto untapped potential to improve market position, gain new customers and strengthen the existing user base.
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The model of adaptive behavior for the development of Czech assessment scales for children
Chadimová, L. ; Urbánek, Tomáš ; Seifert, M. ; Ivanková, K.
We introduce results of cluster analysis conducted during the development of Czech assessment scales of adaptive behavior in children and adolescents. Within the frame of National Institute of Education we organized the group of experts on the topic of adaptive behavior, both from the academical and practical areas. Every member of the expert group obtained 300 items inspired by local or foreign methods of adaptive behavior assessment. The experts were instrued to cathegorize the items, which they found meaningful with regard to the construct of adaptive behavior and its manifestation on the Czech background. Based on results we compiled consequent model of adaptive behavior, that becomes the base structure for newly developed assessment scales. We compare this structure with the model of adaptive behavior used by DSM-V.\n
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