National Repository of Grey Literature 1,884 records found  1 - 10nextend  jump to record: Search took 0.14 seconds. 

Income taxes of legal people by contribution organization with additional economic activity
ŠTERBEROVÁ, Lenka
In my bachelor work I describe how to calculate tax base and tax revenue for non- profit organizations, particularly in budgetary organizations. This organization is set up by Southern Region. The reason for establishing it was to promote education in schools, to train teachers and to provide other school services.

The Controlling Study
Herda, Tomáš ; Mikovcová, Hana (advisor) ; Herda, Zdeněk (referee)
The main goal of this Diploma´s Thesis is to make a model for calculation of water and sewer rates for the company Vodovody a kanalizace Náchod, a.s. when sticking to the set criteria both from the side of VaK Náchod, a.s. and law regulations. Based on the theoretical part an analysis of customer sensitivity to the price changes using the data for last 20 years follows. Findings from the first two parts are used in risk analysis in next part. The created model calculates the water and sewer rates based on the information from the company accounting system in the way to generate sufficient financial resources to fulfill the renovation plan of infrastructural property plant and equipment and to transfer given amount to the company funds. In addition, the model monitors whether the legal condition of maximal allowable increase of profit per m3 is met. In the customer sensitivity to the price changes part the price elasticity of demand for water and sewer rates is calculated based on the data from 1995 to 2015. The assumption of inelastic demand is confirmed. Risk analysis part is deals with potential risk regarding the demand and prices. Potential impacts for the most significant risk are quantified. The analysis uses knowledge gained in the first two parts. It was confirmed that potential risks are exiting but do not have any significant impact on the going concern of VaK Náchod, a.s. The created model has been already used for the calculation of prices for the year 2017. Customer sensitivity analysis to the price changes and link to the potential risks is an additional information for VaK Náchod, a.s. which validates that nowadays, there are no significant threats which could affect the demand and water and sewer rates significantly.

The International Art Market
Havlenová, Lenka ; Jiránková, Martina (advisor) ; Bejkovský, Jan (referee)
The aim of this bachelor thesis is to introduce the reader to the topic of international art market, to explain how the art market works and what various forms it can acquire. In addition to this, the thesis points out different art investment opportunities and describes recent development of the art market. The first chapter begins with an explanation of general terms and concepts associated with art. Then follows the art market segmentation and characteristics of the main market players. The second chapter takes into account art's investment potential and consequently examines possible strategies while buying art. It is also dedicated to art investment funds and art price indices. In the last part the attention is focused on art market's development in the last years, its current state and today's trends.

Neural Networks Between Integer and Rational Weights
Šíma, Jiří
The analysis of the computational power of neural networks with the weight parameters between integer and rational numbers is refined. We study an intermediate model of binary-state neural networks with integer weights, corresponding to finite automata, which is extended with an extra analog unit with rational weights, as already two additional analog units allow for Turing universality. We characterize the languages that are accepted by this model in terms of so-called cut languages which are combined in a certain way by usual string operations. We employ this characterization for proving that the languages accepted by neural networks with an analog unit are context-sensitive and we present an explicit example of such non-context-free languages. In addition, we formulate a sufficient condition when these networks accept only regular languages in terms of quasi-periodicity of parameters derived from their weights.
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Evaluation of the effectiveness of teaching vocational subjects depending on physical activity before schooling.
Janošíková, Martina ; Hanušová, Marie (advisor)
The period of transition to secondary school brings substantial changes in the requirements for study obligations, autonomy, communication, expression, or separated from their families in the form of staying at the dormitory. Students enrolled in sport centers, in addition to these changes, still struggling with the responsibilities associated with sport. Because they are students first through fourth grades of secondary schools and secondary vocational schools, an age when image self-I am, what I believe in, arises in interactions with the outside world and their own experience, plays a very important role to influence the environment, educators, teachers and trainers, with which students spend most of their time in practice. This study looks at students comprehensively in terms of personal development as a multifactorial biopsychosocial unit, in terms of cognitive and motivational processes, states and properties from the perspective of social psychology dealing with the interactions, relationships and communication, psychology of individuals within the social group and its importance for the development of the individual . It monitors conditions and educational outcomes in terms of educational psychology, dealing with forming properties, opinions, attitudes and value orientation from the perspective of educational psychology.

Joyce against theory
Vichnar, David ; Armand, Louis (advisor) ; Procházka, Martin (referee)
This work sets out to map the genealogy of a possible location of "Joyce" and "theory" in the present-day Joyce studies, and, equally important, to think of the meanings of the copulative conjunction and which separates/unites the two. The phenomenon of the contagious "Joyce and…" to be found in a plethora of book-, and even more so, paper-titles is significant in its own right, bespeaking as it does not so much a lack of imagination on the part of the scholarly community, as a central tendency of Joyce's writing, variously described as (all-) inclusiveness. Joyce's writing process, itself based on addition and expansion, produced texts whose semantic reference, more than in the case of any other writer, is extra-textual as much as intertextual, deferring its meaning to the lived experience of a specific historical reality no more than to other texts. This tendency, in turn, solicits a repetition in the response of Joyce's readership (from the project of textual annotation of the earliest to the complex genetic examinations of avant-textes of the contemporary Joycean scholarship), whether of the individual exegete, or- again, to a degree paralleled by no other writer-of a reading group. Joyce's texts, from the floating signifiers of "paralysis," "gnomon," and "simony" in the first paragraph of 'The Sisters'...

National leaving examination for student with hearing disability
Najmanová, Milena ; Pacovská, Jasňa (advisor) ; Okrouhlíková, Lenka (referee)
This dissertation introduces readers to the history of leaving exams at schools, which is given to students at the end of their secondary education. The survey portion of this dissertation looks at the existing situation conceming schools for the hearing disabled. The education staff at these secondary schools was polled about their knowledge and opinions of the new state leaving exam. ln addition to describing the current leaving exam, the author of this dissertation further describes the new state leaving exam, which is being prepared by the Discovery Center of Educational Outcomes (CERMAT). The main goal of this dissertation is to discover how the new state leaving exam will accommodate the deaf students who are viewed by CERMA T as having special educational needs. The results and conclusions should be used for additional research in pursuit of reforming the current leaving exams.

The Golden Section
Chmelíková, Vlasta ; Hromadová, Jana (referee) ; Šarounová, Alena (advisor)
This text has been written especially as an educational material for secondary school teachers of mathematics and despriptive geometry, however it can be interesting also for students of secondary schools and universities and for another persons interested in problems of the golden section. The thesis includes a calculation and properties of the golden number, several construction methods of the golden section, its occurence and use in plane and solid geometry, history of the golden section and its connections with art, architecture, nature, psychology, etc. In addition, there are added examples from older textbooks and proposals of the jobsheets for improvement of the mathematics lessons.

The administrative development and life in the state asylum in Prague
Chaloupková, Petra ; Hlaváčková, Ludmila (referee) ; Ebelová, Ivana (advisor)
This work traces a 95-year period of working of the Municipal Establishment for Deranged People (Zemský ústav pro choromyslné) in Prague. More exactly, it deals with the period from its foundation in 1791 until the origination of its successor institutions - the Czech and German Psychiatric Clinics in the year 1866. The first part of the work describes the foundation of the establishment, beginnings of its operation, its successive disaffiliation from the General Hospital (Všeobecná nemocnice), of which it was initially a part, its rapid building development, and the establishment's day-to-day life. In the year 1846, the establishment became a stand-alone medical institution, entirely independent of the hospital's management. It was a state charitable institution and, as such, it was financed by the state. It obtained additional funds for its operation from the fees for the provided care and other activities. The Chapter Two, which maps the years 1846-1864, addresses not only these financial matters, but also the establishment's separate administration and its other building and qualitative developments. The last Chapter is devoted to the period of the years 1864-1886 when the establishment was completely assigned to the administration of the Municipal Committee. It chronicles, in addition to administrative...

Methodology of impact evaluation of targeted support for applied research and development in business enterprises
Srholec, Martin
The methodology identifies the best practice of estimating the input additionality effect of direct government subsidies on research and development in the business enterprises. The government should only subsidise research and development that would not be carried out otherwise. The additionality effect shows to which extent the support stimulates additional research or rather crowds out private funding. The methodology is useful for providers of targeted subsidies and design of innovation policy.