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Comparison of Road Tax in the Czech Republic and other Member States of the European Union
SMEJKALOVÁ, Kristýna
The diploma thesis deals with a comparison of road tax in the Czech Republic and other member states of the European Union. The diploma thesis starts with a description of road tax in EU member states. Further, macroeconomic variables of taxes and the harmonization of taxes are mentioned too. The Eurostat database was main source for data, which are basis for the practical part. A cluster analysis was used for comparison of states. The inputs to the cluster analysis were three indicators, which were described in detail. The cluster analysis was created for two years. The result of the cluster analysis are clusters of states which have got similarities in the field of road tax. There were also calculated the arithmetic means of clusters to complete the information about its differences.
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Nekalosoutěžní jednání zemědělského podnikatele
Šmejkalová, Kristýna
This diploma thesis deals with the unfair competition in a relation to the agricultural entrepreneur and its facts. In the first part there are described and explained in details the concepts as: competition law, the facts of unfair competition such as a misleading advertising, the misleading of the labeling of products and services, the emergence of a risk of confusion, the parasite of the reputation of a business of the products or services of another competitor, the bribery, the playing down, comparative advertising, intrusive harassment and health and environmental hazards. In the second part of the thesis there were found the examples of the unfair competition from the practice concerning the agricultural entrepreneur. In each case, there are also provided the recommendations for these entrepreneurs.
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Selection of an Accounting Information System for a Company
SMEJKALOVÁ, Kristýna
The bachelor thesis deals with a selection of an accounting information system for a company. A development of accounting technologies, rating with choosing the accounting information are mentioned because it is a basis for this bachelor thesis. Information about the company and its requirements for the accounting information system are based on an interview with employees and information from the website. According to the requirements of the company the accounting systems are compared. In the bachelor thesis is used the point rating method and the method of comparison. The differences of systems are in processing accounting data and in modules. The recommendation for the company is the conclusion of the bachelor thesis.
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Vliv délky mezidobí na tržní produkci mléka dojnic českého strakatého plemene skotu
Šmejkalová, Kristýna
This bachelor´s thesis deals with various influences on the dairy market. Into these selected impacts were included: the length of the calving interval, the lactation phases and also the lactation sequence. When examining the length of the calving interval, it was found out that the length of the calving interval strongly influences the amount of milk production. With the increasing length of the calving interval the quantity of milked milk rose from 8 249 kg up to 12 180 kg and also the revenues rose from 59 228 CZK up to 87 452 CZK. I have also studied the phase of the lactation and I can say that with the increasing stage of lactation the milk performance decreased from 100% to 65%. I have also noticed that the highest milk performance is on the 3rd and higher lactation when the average milk yield has increased at first lactation from 5,749 kg to 8,105 kg, and revenues increased from 41 278 CZK to 58 194 CZK.
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Interspecies crosses in the genus Canis
Smejkalová, Kristýna ; Fiala Šebková, Naděžda (advisor) ; Chmelíková, Eva (referee)
This essay has searches charakter and is about Interspecies crosses in the genus Canis.
Top topics are mainly about this speciesis: wolf, coyote, jackales and it mainly gulden jackal.
In this essay are broadly hold two parts. Specifically the first part introduce individual species, which are present bastardization. There are introduce every above mentioned species. For each species is describe appearance, distribution, diet, behavior. For every species is dangerous and CITES and IUCN protection. The second part is Interspecies crosses. In this part are concretely cases interspecies crosses, especially mating between dogs. Exception are wolves and jackals, who can maiting and produce puppies, who are call 'coywolf'. Own name have wolf x dog hybrids, concretely 'wolfdog'. There is not only bastardization between species, but sometimes between some subspecies and this problem have mainly wolves. This caces and problems are for example on The Apennine peninsula.
Interspecies crosses is the most extensive in continent America, mainly in North America. There are encounter wolves and coyotes. But the most explore encounter is between wolves and dogs, whose descendants are fertile and bring unclean gene to purebred animals. Result in this hybridization is unclean gene pool of all population. But wolf and dog hybrid is too in Europe. Proved are for example in Estonia, Latvia and the Caucasus. There is a conflict with stray dogs or pastoral dogs who guard the free-ranging herds of farm animals.
Wolf x dog hybridation is reason of birth of two races like is Czechoslovakia wolfdog and Saarloos wolfdog. On start of both this races was wolf´s females. Interspecies crosses of jackals is not study so much. The most often is breeding with stray dogs or wild dogs. But in Bulgaria are notes about mating between jackal and wolf.
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