National Repository of Grey Literature 29,180 records found  1 - 10nextend  jump to record: Search took 0.84 seconds. 

TAX AND ACCOUNTING ASPECTS IN THE CONTEXT OF THE FINANCING OF CHOSEN NON-PROFIT ORGANIZATION
HRBOVÁ, Michala
The main objective of this diploma thesis is to identify and characterize the changes in economic, social and legislative conditions and their impact on the financial results of selected non-profit organization.

Systém odměňování v malém IT podniku
Novotný, Lukáš ; Dvořáková, Zuzana (advisor) ; Cetkovský, Pavel (referee)
The topic of this thesis is reward management and its application in a small-sized IT enterprise. Its goals are to properly document and describe current reward system in the company, evaluate the system and recommend improvements for the system. The first two goals are reached via thorough research of the company through semi-structured interviews, employee satisfaction survey, participant observation and document examination and the last one by applying principles from the current literature and education to the results of the two previous goals. The findings are that the reward system, despite growing organically instead of designed, is relatively effective in some areas, but needs improvement in other areas. The main improvement areas are motivation by contingent pay, communication management and performance management. Relatively well working rewards are especially non-financial reward connected to the work environment and work itself.

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.

Differences between men and women in the Czech labour market
Stroukal, Dominik ; Kadeřábková, Božena (advisor) ; Pavelka, Tomáš (referee) ; Němec, Otakar (referee)
This thesis consists of five articles that apply current world research on labor economics at the Czech Republic and confirms the significant differences between men and women in this market. It shows that gender has a significant influence on the preference on the labor market and, consequently, on employment and health. First, the thesis shows that preferences are relevant determinant of career and then we study the difference in preference of salary for men and women. Subsequently it shows that gender plays a significant role in explaining the relationship between homeownership, and unemployment, as well as unemployment and health. The first chapter was able to demonstrate that the preference for a career has a positive influence on the choice of career. The influence of higher education on prioritizing career proved to be positive and significant. Probability of a career choice is reduced by the presence of children, however, is not dependent on their number, which is contrary to the theory of preferences. The second chapter shows that Czech women prefer more non-monetary rewards than men. It has also been shown that people with university education are same in the preferences of non-monetary rewards regardless of the gender of the respondents, however, compared to the world's research, the Czech higher education increases this preference. It turned out that women prefer risk less than men. The third chapter demonstrates that although the housing market undermines labor mobility and employment in the Czech Republic at the regional level, therefore, that in regions with a higher rate of home ownership is higher unemployment, at the individual level, the owners of housing are unemployed are less likely. The estimates are significantly different for men and women. Men living in owner-occupied housing have a higher likelihood of employment than women. At regional level, however, this thesis shows that the high rate of home ownership increases unemployment for both men and women, in the long run only to women. The fourth chapter showed that men transition to homeownership reduces the likelihood of unemployment next year. For women, this relationship has proved to be insignificant. In addition, as insignificant showed the opposite relationship, the transition from unemployment to the newly acquired home ownership. The last chapter shows that the change in the working status to unemployment will increase in the future probability of worse health. Influence in less than two years, however, proved to be significant. An important conclusion is that men have a significantly stronger relationship between health and unemployment than women.

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.

STRAIN ENGINEERING OF THE ELECTRONIC STRUCTURE OF 2D MATERIALS
del Corro, Elena ; Peňa-Alvarez, M. ; Morales-García, A. ; Bouša, Milan ; Řáhová, Jaroslava ; Kavan, Ladislav ; Kalbáč, Martin ; Frank, Otakar
The research on graphene has attracted much attention since its first successful preparation in 2004. It possesses many unique properties, such as an extreme stiffness and strength, high electron mobility, ballistic transport even at room temperature, superior thermal conductivity and many others. The affection for graphene was followed swiftly by a keen interest in other two dimensional materials like transition metal dichalcogenides. As has been predicted and in part proven experimentally, the electronic properties of these materials can be modified by various means. The most common ones include covalent or non-covalent chemistry, electrochemical, gate or atomic doping, or quantum confinement. None of these methods has proven universal enough in terms of the devices' characteristics or scalability. However, another approach is known mechanical strain/stress, but experiments in that direction are scarce, in spite of their high promises.\nThe primary challenge consists in the understanding of the mechanical properties of 2D materials and in the ability to quantify the lattice deformation. Several techniques can be then used to apply strain to the specimens and thus to induce changes in their electronic structure. We will review their basic concepts and some of the examples so far documented experimentally and/or theoretically.

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.

The Tax Assignation and Theater
Gerneš, David ; POKORNÝ, Jiří (advisor) ; VÁVROVÁ, Hana (referee)
Bachelor thesis aims based on an analysis support system theaters in the Czech Republic, the analysis of the tax system in the Czech Republic and analysis of tax assignations in the Slovak Republic, to investigate whether for the Czech theater network, this measure was beneficial and whether it would be worth it to deal with its introduction into practice. The thesis also examines the impact of the introduction of the assignation of income tax on Czech public budgets and polls. Within the survey sent to 120 respondents who were asked about their relationship to culture and whether they would be introducing a possibility for assignations and what area non-profit sector would contribute. On the basis of these steps is then designed a system of assignations suitable for Czech Republic.

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.

Design of Experiment for Non-Stationary Processes of Production
Jadrná, Monika ; Macák, Tomáš (advisor)
The doctoral thesis is concerned with the services sector and the area of mass production. Particularly, the optimization of the product portfolio of the travel agency and the optimization of production rounds of ammunition. The theoretical part deals with the current overview of discussed topic. Further, the terminology and methods of the decision-making process are defined to support decision making. The theoretical basis of research focused on the choice of appropriate input variables in the area of services, and on the choice of a particular material option in the production area and appropriate equipment for the production. The theoretical part forms the basis for the practical part of the thesis. For the doctoral thesis was chosen an enterprise operating in the defined sector. Product portfolio for the services sector is optimised using Fuzzy logic and Fuzzy sets so that the enterprise can maintain its competitiveness in todays highly ambitious market. Product portfolio for manufacture is optimised for achieving desired properties of the product. The main aim of the thesis is to propose a new methodological approach for the management of selected business processes in their nonstationary time course. The aim of the practical implementation is to verify the functionality of the proposed methodological approach, both in the area of services and in the field of mass production.