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Compare final accounts by enterprise and non-profit subject
KOŠŤÁL, Lukáš
The topic of this bachelor thesis is a comparison of financial statements in the business and non-for-profit sectors. The financial statements are drawn in the regimes of two accounting systems, which are based on the same act but the content and subject matter of the bookkeeping are regulated by individual implementing regulations. The thesis should read by those who want to expand their knowledge of bookkeeping in the regime used by nongovernmental non-for-profit organizations. For this very reason the chosen concept of the thesis used the comparison, while the author anticipates that the reader has got some basic knowledge of bookkeeping for entrepreneurs. The thesis does have the ambition to explain and to describe the accounting systems as a whole but it seeks to provide a well-structured and factual overview of differences between the accounting systems used by entities which are fundamentally different in terms of their establishing, substance and purpose.
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Cemented carbides and theirs effective use
Dembek, Jiří ; Sedlák, Josef (referee) ; Humár, Anton (advisor)
This diploma thesis is aimed on cutting tools made of cemented carbides. It characterizes marking, production and properties of non-coating and coating cemented carbides and describes the latest trends in coating. Target of this diploma thesis is comparison of assortment of two important world’s producers and one Czech producer in term of used productive technologies, products microstructure, coatings types, coatings methods and possibilities of their usage. Cutting data were evaluated and compared from obtained technical knowledge, which were recommended by chosen producers for effective turning application of their cutting tools. Recommended cutting speeds were found out for specific type of cutting material according to ISO, width depth of cut and for specific values of feeds per revolution.
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The specifics of management (leading) personnel selection within the Czech education system compared with the management personnel selection within a non-educational field
Strejcovská, Barbora ; Krutská, Dagmar (advisor) ; Hamerníková, Dana (referee)
My bachelor thesis deals with the difference between the selection and subsequent allocation of human resources to managing posts within the educational sphere and commercial sector. The thesis is based on longitudinal monitoring of the described differences and uses basic knowledge of personal psychology including modern psychological methods of personality typology. The thesis works with the results of an elementary empirical examination of persons within the educational, noneducational, public and private sector, based on the outputs of MBTI personality questionnaire ((Myers-Briggs Type Indicator). The aim of the thesis is not only to describe the basic differences of both approaches. It also tries to offer elementary or rather basal solution proposals as a part of the currently in progress changes within the Czech educational system, using inspiring material of the so called White Book of the Ministry of Education, Youth and Sports. Practical use of this paper lies above all in the field of the optimalization of the use of school management human resources and that is in direct relation to schools established by the Prague City Hall.
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Speculation on oil markets and its impact on commodity's price
Melcher, Ota ; Taušer, Josef (advisor) ; Baláž, Peter (referee) ; Müller, Štěpán (referee)
This study aims to analyse the precrisis period on the oil markets with a primary objective of assessing the role of speculation in the commodity's price development and its volatility. First it depicts the rapidly increasing speculative activity on the futures market together with the parallel oil price surge. The speculation is initially proxied by non-commercial traders' positions and subsequently quantified by Working's T-index. The paper then uses speculative traders' positions and both spot and futures prices to test for Granger causality within the framework of VAR models. For the sake of consistency it also evaluates causal links between speculation and inventories level. Further the study investigates the speculation impact on volatility of oil prices by employing various approaches in volatility quantification including GARCH models. Contrary to expectations we find that the speculatio's impact on both prices and their volatility is rather insignificant. In the last chapter we therefore seek for an explanation of the oil price developments by examining the market fundamentals. The interaction of supply and demand finally gives substantial evidence for understanding the price developments in the precrisis period.
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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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School Education in Germany
Ježková, Věra ; Walterová, Eliška (advisor) ; Rýdl, Karel (referee) ; Kopp, Botho (referee)
It is the aim of the doctoral thesis to bring new current issue to Czech comparative educational science while using a non-traditional methodological approach and to provide incentives for Czech educational policy. The thesis consists of two main parts: theoretical and methodological part, and research part. In the theoretical and methodological part the aim of the research and research problem are first defined, existing knowledge concerning the topic of thesis are then briefly evaluated, and the the theoretical and methodological bases of the research are presented. The most comprehensive chapter of this part views the presented research from the perspective of the theory on educational research. In the final chapter, the actual execution of the research is briefly described. Powered by TCPDF (www.tcpdf.org)
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Study of interaction between hyaluronan and phospholipid in a presence of biocompatible non-ionic surfactant
Burdíková, Jana ; Klučáková, Martina (referee) ; Mravec, Filip (advisor)
This work is based on investigation of aggregation behavior of sugar surfactants and sn-glycero-dipalmitoylphosphatidylcholin (DPPC) in aqueous environment and on study of the interactions in nonionic surfactant-DPPC and DPPC-nonionic surfactant-hyaluronan systems. Sugar surfactants were used from non-ionic surfactants. The behavior of each systems was studied by fluorescence spectroscopy. Values of critical micellar concentrations (CMC) of sugar surfactants, begining of aggregation of DPPC, DPPC aggregation effect of sugar surfactants and the effect of hyaluronan on the system non-ionic surfactant-DPPC has been investigated. Also CMC of the CPC (cetylpyrimidium chloride), which was used for fluorescence quenching in the determination of aggregate numbers of sugar surfactants, has been determined. Fluorescent probes pyrene, perylene, nile red, acridine orange and hydrophobic dye sudan red were used for measurements.
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The role of acetylation in the RNA recognition motif of SRSF5 protein
Icha, Jaroslav ; Staněk, David (advisor) ; Šenigl, Filip (referee)
Acetylation is emerging as an important posttranslational modification, which is found in thousands of proteins in eukaryotes, as well as prokaryotes. Global proteomic studies implicated acetylation in regulation of various processes like metabolism, gene expression, cell cycle or aging to name a few. In this work I set out to investigate the role of acetylation of a splicing regulatory protein SRSF5 by creating mutations in its acetylation site. I tested the hypothesis that acetylation influences SRSF5 interaction with RNA. I expressed acetylation-mimicking (Q) or non-acetylable (R) mutant of SRSF5 in HeLa cells and measured their interaction with RNA by RNA immunoprecipitation or in vitro by fluorescence anisotropy. Both approaches agreed that mutants interact with RNA less than the wild type protein and Q mutant bound RNA weaker than R mutant. I did not detect further difference in localization or dynamics among the proteins in vivo, which suggests that difference caused by weakened interaction of mutants with RNA was outweighed by other factors influencing SRSF5 behaviour, probably protein-protein interactions. I also found out that mutant SRSF5 proteins do not have a dominant effect on splicing of fibronectin alternative EDB exon. The data obtained give an indirect evidence for the hypothesis that...
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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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HYDROGEN ABSORPTION IN A-Co30Fe55B15
Čermák, Jiří ; Král, Lubomír ; Roupcová, Pavla
Hydrogen solved in amorphous alloys (AAs) influences their magnetic characteristics. AAs are also perspective\nas additives that can improve hydrogen storage kinetic in certain types of ball-milled hydrogen storage\nmaterials (HSMs). Therefore, knowledge of hydrogen solubility and hydrogen sorption kinetics in AAs are of a\ngreat importance for aimed design both AAs with optimal magnetic parameters and HSMs with desired sorption\ncharacteristics. In the present paper, amorphous alloy Co30Fe55B15 (an example of the type a-TM1xTM2y Bz ;\nTM - transition metal) was investigated. Hydrogen concentration c H was measured by Sieverts method in\ntemperature interval from T = 150 °C to T = 350 °C under hydrogen pressure p up to 6 MPa. It was found that\nc H was an increasing function of p and its maximum value was typically 0.5 wt.% H2 at 350 °C and 6 MPa.\nHowever, when the alloy was preliminary hydrogen charged (PHC), the pressure dependence of total c Htot in\nthe first absorption cycle(s) is non-monotonous in dependence on PHC conditions. For the sake of comparison,\nthe same absorption characteristics were measured also in Mg2Ni intermetallic that is a common constituent\nin Mg-based HSMs. Comparing Co30Fe55B15 and Mg2Ni, it was concluded that Co30Fe55B15 shows lower\nhydrogen solubility, but much better absorption kinetics.
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