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Methodology Comparison of the Statement of Cash Flows as Regulated by Czech Accounting Legislation, IFRS and US GAAP
Přibáňová, Aneta ; Zelenková, Marie (advisor) ; Vašek, Libor (referee)
This masters thesis main focus is a statement of cash flows as regulated by czech accounting legislation, International Financial Reporting Standards and US GAAP. First chapter describes the importance of Statement of cash flows and his value added for users of financial statements. The historical context of the statement is shown, it is stated which entities are obligated to report statement of cash flows and lastly the internal structure of the statement is discussed. The second chapter begins by general methods of preparing the statement, then so called specific items are dealt with. The solution of some advanced accounting transactions (government grants, leases, loans, deferred payments etc.) is described. In the end the presentation and dislocure requirements are discussed. Last chapter contains research, where 99 companies are researched, answers are made concerning stated research questions and research hypothesis are concluded.
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Criminality and delinquency of secondary school pupils and prevention of them
MARTÍŠKOVÁ, Pavla
The theme of the bachelor´s thesis is the Crime and Delinquency of secondary school pupils and their prevention. The bachelor thesis is divided into a theoretical and practical part. The theoretical part defines and describes the basic terms related to crime and delinquency. Furthermore, this work deals with the prevention of pathological behaviour of students in secondary schools. In the practical part is using a questionnaire survey of respondents view on issues related to the area of juvenile delinquency and high school students, as well as determining whether the long-term and systematic prevention has an effect on the development of youth in knowledge and habits for the observance and respect of the principles of safe behaviour.
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Human resources, the structure of their use in selected sectors
Hospodkova, Petra ; Severová, Lucie (advisor)
The main target of dissertation is to prepare recommendations and plan of investments for education in healthcare for paramedical professions. In the investigation, the emphasis will be on identifying critical points, ie. the determination of expertise for which the apparent insufficient supply of jobs on the labor market and discussions reasons. Another aim is to determine trends in education for paramedical positions in neighboring countries through systematic review. Other methods are survey, mathematical-statistical models (correlation, regression), CEA, CUA, etc.
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Ichthyological surveys of the Nýrsko and Karhov reservoirs and investigations of abundance, age composition and spawning dynamics of asp population in the Želivka Reservoir in 2015.
Vašek, Mojmír ; Soukalová, Kateřina ; Kočvara, Luboš ; Blabolil, Petr ; Baran, Roman ; Frouzová, Jaroslava ; Koliada, Ievgen ; Muška, Milan ; Šmejkal, Marek ; Draštík, Vladislav ; Kolařík, T. ; Prachař, Zdeněk ; Sajdlová, Zuzana ; Vebrová, L. ; Vejřík, Lukáš ; Kubečka, Jan
The species composition and the relative abundance and biomass of fish communities in the Nýrsko and Karhov reservoirs were evaluated by means of standardised multimesh gillnets. The spawning stock of asp in the Želivka Reservoir was individually marked using PIT tags and the density and behaviour of tagged fish at the main spawning grounds were examined through the whole spawning season. The total number of reproducing individuals in the asp population was estimated. The sex-specific length and weight growth rates of adult asp in the Želivka Reservoir were also calculated. \n\n
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Detection of Network Attacks Based on NetFlow Data
Kulička, Vojtěch ; Tobola, Jiří (referee) ; Žádník, Martin (advisor)
With rising popularity of the internet there is also rising number of people misusing it. This thesis analyzes the problem of network attack detection based on NetFlow data. A program is designed to point out anomalous behaviour by analyzing the flow records using data mining techniques. The method of TCM-KNN utilizing the fact that attacks statistically deviate is implemented. Thus even new types of attacks are detected
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Franken and their culture
Klemová, Tereza ; Matějů, Martin (referee) ; Czumalo, Vladimír (advisor)
Franken (Franconia) are a historical area in Germany, today included in Bavaria. In early Middle Ages it was occupied by Franconia tribes, and became a part of Frankish empire. Franconia was a country of bondsmen, aristocracy (Castell, Hohenzollern, Schwarzenberg, Seckendorf), agricultural and nonindustrial land. The inhabitans are still proud of theirs origin, traditions and their way of life, behaviour. They have their own flag, national anthem, secular trend to constitute a separate state again. Franconia is consisting of three parts, Upper, Middle and Lower Franconia, which are specific with dialect, climatic conditions, special beer and wine districts. In Franconie exist many interesting places, conservation areas, every town is different of agriculture, political, economical, culture and social structures. Frankish cuisine is world-famous, typical is frankish roasted carp. Francoria has the most density of brewery all over the world and velvety frankish wine, called Bockbeutel. Customs, rules and habits are adhered up to date.
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Využití simulačních metod pro podporu procesního řízení v systémech integrovaného managementu
Šenkýř, Pavel
The main subject of this thesis consists of analyse aimed on the mapping, modelling and simulation tools for the use in integrated systems of management. The theoretical part of thesis analyses actual subject situation based on the literature research. This part describes mainly used standards and trends, methodology of process mapping, process evaluation, improoving and optimizing. The practical part of thesis includes a model of real manufacturing process and a simulation of its behaviour in the simulation environment Allcelar 2010. The real system is optimized by the use of economic criteria. The thesis employs methods of simulation, modeling and optimization, which are together with the decision making, systems approach, operations research and queuing systems content of the theoretical part. The goal of the submitted thesis is to apply and check gained knowledge for mapping and analyzing of specific business processes followed by the evaluation of its effectiveness and suggestion of its optimization. The area of business processes and process management is described in the theoretical part. Additionally the methodology of business process modeling and methods of process evaluation and process improvement is also described. The practical part is focused on identification of the company's processes, analysis of the innovative processes and evaluation of their effectiveness. The following optimization of the processes is based on the facts found out by the previous research.
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The Development of Baths Care, its Present and Financing
Trachta, Václav ; Lešetický, Ondřej (advisor) ; Kodlová, Sabina (referee)
This bachelor thesis tries to explain and describe the elementary principles of behaviour spa care system in the Czech Republic. It describes development of spa about its historical point of view till nowdays. It also describes financing of the whole system. Its next goal is the endeavour about finding the development trends in the field of balneology and their aplication for the concrete company Lázně Aurora s.r.o.
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The Influence of Both Legal and Illegal Migration on the Internal Security of the Czech Republic and the Crisis Management
HAVEL, David
The issue associated with the migration of foreigners, with the positive and negative aspects that inevitably bring, is a phenomenon that can not be left unnoticed by the authorities, regardless of whether they are migrants residing at the territory of the Czech Republic legally or illegally. Especially nowadays, when most countries are in the global economic crisis, it is the issue that deserves proper attention (with due regard for the possible impacts on the internal security of the Czech Republic, the economy, the social sphere and the citizens´ behaviour). The Czech Republic is aware of the risks associated with the high flow of immigrants. As a proof of that is, that this area has been evaluated as one of the possible non-military threats (or crisis situations) and as such it was defined in the crisis planning as a part of the Plan called {\clq},The Migration Wave of a Large Extent`` drawn by the National Security Council. This work on the topic of The Influence of Both Legal and Illegal Migration on the Internal Security of the Czech Republic and the Crisis Management contains an interpretation of the basic concepts and the development trends in the field of migration in the theoretical part and it also defines the authorities resposinble for solving of the individual issues related to the migration of foreigners. The practical part contains a situational analysis of the presence of foreigners in the South-Bohemian Region compared with the Czech Republic and also the rate of criminal activities committed by foreigners also compared with the Czech Republic as a whole. The research was conducted between the years of 2003 and 2009.
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Inter- and intraspecific variability in Vicia faba L. and Zea mays L. response to water deficit
Fridrichová, Lenka ; Holá, Dana (advisor) ; Zelenková, Sylva (referee)
This work monitors the response of plants to water deficit and subsequent restoration of water availability with the aim to expand our knowledge about plant behaviour during and after drought stress from the perspective of two plant species with a different type of photosynthesis. A particular attention was paid to the intraspecific differences and their possible changes during stress and post-stress periods. The plant response was monitored as the changes of selected photosynthetic, morphological and developmental characteristics caused by the cessation of watering for six days followed by a six-day period of renewed optimal water supply. The experiments were carried out on plants with different types of photosynthesis - C3 plant Vicia faba L and C4 plant Zea mays L.; for both plant species, three varieties / genotypes were monitored. The response of both plant species to insufficient water supply differed by the extent of changes in relative water content (RWC), chlorophyll fluorescence parameters, the dry mass of individual leaves (developed during the stress period), the ratio between the aboveground dry mass and dry mass of roots. In drought-stressed plants, downward trend in RWC was observed, as well as the increase of the minimum yield of chlorophyll fluorescence in dark-adapted leaves (F ),...
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