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Thermal Insulation of Apartment Buildings: Decision-making Process and Effect on Energy Savings
Častorálová, Lucie ; Ščasný, Milan (advisor) ; Chytilová, Julie (referee)
Thermal Insulation of Apartment Buildings: Decision-making Process and Effect on Energy Savings Abstract In order to lower the emissions of green-house gases it is necessary to explore the wide range of the energy efficiency options. This thesis attempts to analyse the effect of thermal insulation installed in the multi-family apartment buildings during the period of 2006-2012 in the Czech Republic. We also investigate whether providing governmental funding further improves energy performance of the insulated apartment buildings. In addition, we examine the collective decision-making processes of members of the multi-family apartment building associations, including their attitudes towards thermal insulation of their houses. The basis of this thesis is the econometric panel data model (with 45 apartment buildings and their energy consumption before and after the insulation) evaluated by the fixed effects method with cluster confirming that the insulation, investments and public funding had all significant and negative impact on the energy consumption in the buildings, when energy consumption was adjusted for weather conditions. After the analysis it was concluded that the more the owners invest in thermal insulation, the more they will save in the long run. The governmental funding led to even greater...
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Thermal Insulation of Apartment Buildings: Decision-making Process and Effect on Energy Savings
Častorálová, Lucie ; Ščasný, Milan (advisor) ; Chytilová, Julie (referee)
Thermal Insulation of Apartment Buildings: Decision-making Process and Effect on Energy Savings Abstract In order to lower the emissions of green-house gases it is necessary to explore the wide range of the energy efficiency options. This thesis attempts to analyse the effect of thermal insulation installed in the multi-family apartment buildings during the period of 2006-2012 in the Czech Republic. We also investigate whether providing governmental funding further improves energy performance of the insulated apartment buildings. In addition, we examine the collective decision-making processes of members of the multi-family apartment building associations, including their attitudes towards thermal insulation of their houses. The basis of this thesis is the econometric panel data model (with 45 apartment buildings and their energy consumption before and after the insulation) evaluated by the fixed effects method with cluster confirming that the insulation, investments and public funding had all significant and negative impact on the energy consumption in the buildings, when energy consumption was adjusted for weather conditions. After the analysis it was concluded that the more the owners invest in thermal insulation, the more they will save in the long run. The governmental funding led to even greater...
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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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Social services for elderly in terms of Home for elderly Háje
Hnátková, Lucie ; Krebs, Vojtěch (advisor) ; Průša, Ladislav (referee)
The diploma thesis presents both benefits and threats brought about by Act No. 108/2006 coll., on Social Services, for users and providers of social services since 2007. The criticism is based on data on beneficiaries of care allowance as well as sources of revenue obtained by social service providers in the four-year force of the law. The thesis aims to assess the effects of the Act on Social Services on the quality and financing of social services for the elderly and verify these results on the data and development of Home for elderly Háje, allowance organization, founded by the City of Prague. The new legislation established a number of tools to ensure the quality of social services. However, it appears that the new settings of financing of this field may endanger the quality of services, particularly in residential social care services. The development of social services is significantly influenced by the process of aging, therefore, one part of the thesis analyzes the age structure of population of the City of Prague and the need of social services for the elderly in this region in the future. The conclusion summarises the most serious consequences of Act on Social Services in practice.
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