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Corporate performance based on monetary indicators
JUNGBAUEROVÁ, Jana
The goal of this research was to evaluate the production and use of cash flow in a particular company for the time period from 2010 to 2012. The first step was compil-ing the cash flow for that period. The value of cash flow was then compared with the results of the current year. Based on the balance sheet, profit and loss statement and cash flow, traditional indicators of financial analysis as well as indicators based on cash flow were constructed and calculated. The practical part of this work shows that although the company was at loss in 2010, there were not any problems related to the lack of finances. In contrast, the company generated profit in 2011-12, however the expenses incurred in operating activities ex-ceeded revenues. The company should therefore focus more on cash management and pay more attention to items of net working capital. Traditional financial indicators evaluate the company as a high quality in terms of timely payment of their debts and its cover by their circulating assets. Financial situation of the company is stable and the company doesn´t have serious problems with the economy and the appreciation of capital.
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The consequences of the monetary reforms in Czechoslovakia in 1953
Martincová, Petra ; Chalupecký, Petr (advisor) ; Szobi, Pavel (referee)
The thesis focuses on monetary reform in Czechoslovakia in 1953. It concentrates especially on the impact of monetary reform on the population. Based on the hypothesis that the economic situation of the state and of the population has not improved as the monetary reform planned. The thesis describes postwar period of Czechoslovakia for a better evaulating and understanding of the monetary reform. The conclusion of the thesis is that monetary reform didn´t increase economic growth and damaged greatly all social strata of the population. The way how the monetary reform was proclaimed caused loosing population´s confidence in the government and in the currency.
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Fiscal rules in selected EU countries between 2004-2015: sensible method for consolidation of public finances or fad of politicians?
Veselý, Lukáš ; Strejček, Ivo (advisor) ; Chmelová, Pavla (referee)
The subject of fiscal rules is very topical issue. The rise of public debt in certain developed countries resulted in what is sometimes called "debt crisis". Debt of those countries which is higher than their annual gross domestic product is viewed as unpayable by some economists. The main objective of this thesis has been to prove or disprove hypothesis that the fiscal rules studied in this paper are an effective solution for public finance consolidation. This verification was based on the analysis of fiscal rules functioning in selected countries between 2004 and 2015. As per results of analysis the paper aims to give recommendations for the Czech financial constitution proposal. The actual results of inquiry proved the hypothesis. Well-chosen fiscal rules are the right way towards fiscal consolidation, provided they are observed. Fiscal rules making thus requires an emphasis to be placed on the well-formulated exit clauses altogether with prospective sanctions. The current Czech financial constitution proposal is built on the correctly picked fiscal rule type, although the reference value lacks economic sense and it would not lead, with a high degree of probability, towards fiscal consolidation.
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Economy of Chile in 1960s and 1970s with Accent on Market Reforms after 1973
Strejčková, Klára ; Pekárek, Štěpán (advisor) ; Ševčík, Miroslav (referee)
This bachelor thesis puts the stress on the analysis of economic reforms approved in Chile in the 60's and 70's years of the 20th century. The focus of this work is profoundly dedicated to the analysis of two important macroeconomic indicators: developments of inflation and trade exports, bearing in mind the context of the coup in 1973 which is seen as a direct consequence of the communist rule of the Salvador Allende's Cabinet (1970-1973). The Allende's Cabinet strove to transform the Chilean economic society into a socialist one. The bachelor thesis has validated a hypothesis stating that the pro-market reforms approved after 1973 led to diversification of the Chilean export as well as a gradual and progressive stabilization of the country's inflation that had reached as 350 % during the socialist Allende's government. This work brings a comparison of two very different economic doctrines that formed Chile in the 70's of the last century. There is being compared a socialist government approach, having focused on nationalizing of the private sector, to the liberal government's approach aimed at decreasing the public sector, privatization as well as tearing down international trade barriers.
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Makroekonomický dopad mateřské (a rodičovské) dovolené ve srovnání České Republiky s Brazílií
Kalkusová, Marie ; De Castro, Tereza (advisor) ; Neumann, Pavel (referee)
This thesis aims to estimate the macroeconomic impact of maternity and parental/paternal leave in the Czech Republic and Brazil. In addition, the thesis stresses out the costs of Czech model application to Brazil and vice-versa. The first chapter brings a theoretical framework. It compares the analyzed policies in both countries and introduces the relevant terms. The second chapter estimates the costs of maternity and parental/paternal leave related to public expenditure and GDP for the years 2005-2014 and brings own simulation model for Czech model application to Brazil and vice-versa. The third chapter analyses the inefficiencies and suggest possible mitigation. The results show the costs of 0.71% of GDP and 1.66% of public expenditure in the Czech Republic and 0.50% GDP and 2.27% of public expenditure in Brazil in 2014. The Czech model applied in Brazil would be very costly and the opposite scenario would lead to the decrease of macroeconomic burden in the Czech Republic. The thesis also analyzes the influence of maternal and parental leave in other areas, such as labor market, where the current structure may penalize Czech women in long term. By this analysis, the thesis contributes to the current debate about the impact, the length and costs of maternity and parental leave.
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Supervision of volunteers in nonprofit organizations
Beerová, Michala ; Kopecký, Martin (advisor) ; Šerák, Michal (referee)
The theme of the presented bachelor thesis is the process of supervision and the volunteerism. Volunteering is an important subject in today's society and essentials workforce in social work. The aim of this work is to focus on the non-profit sector and try to describe it. Furthermore, there is an explanation of the position of volunteers in these organizations and supervision in social work. Supervision is one of the managerial function in non-profit organizations, which is widely and long-term applied. The thesis wants to show basics, consequences and benefits of volunteer's supervision. Providing supervision is one of the main objectives of the organization to support staff or their volunteers. This bachelor thesis explores volunteering and supervision in two countries, the Czech Republic and Sweden. This thesis compares two different approaches, based on history of these two countries. Volunteering and supervision are very interesting features of the non-profit organizations. The practical part of this thesis comprises from qualitative investigation of different nonprofit organizations. The organizations were interviewed to get information about the purpose of the volunteering, educational potential of supervision and the current situation of volunteer supervision there. The aim of this investigation...
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Changes to rights to claim foster care benefits since year 2013
ZEMANOVÁ, Hana
Foster care is a form of social care in the Czech Republic. A fostered children and foster parents receive from state a foster care benefits. Up until 2012 these benefits were set by Act No. 117/1995 Coll., on State Social Support. In 2012, Amendment No. 401/2012 Coll., transferred foster care benefits to Act No. 359/1999 Coll., for Social-Legal Protection of Children. With this change in law, there was also a change in the conditions of entitlement to claim foster care benefits and the establishment of efforts to professionalize foster care. The aim of my work is to analyse and compare the legislation of changes to foster care benefits from the perspective of the State Social Support Law and the Law of Social-Legal Protection of Children. I have tried to confirm or invalidate the hypotheses using quantitative research, this forms the empirical part of my work. Hypotheses were focusing on comparing the situation before and after the changes of Law for Social-Legal Protection of Children. As a technique I chose to study documents and using these documents I have provided secondary analysis. I have worked with the statistics of the Ministry for Labour and Social Affairs of the Czech Republic, the Labor Offices and the Regional Offices. The results of my findings have shown that more foster parents should be able to claim foster care benefits. Passing the bill on professional foster care has increased the interest in providing foster care, this must be seen as positive outcome. My research could be used as study material for other students of social science or for people who work in the area of social-legal protection of children. It could also be used as feedback for ministerial officials to sea the real situation since the changes in foster care law.
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Comparison of methods of ECLIA and ELISA in determining the beta-CrossLaps
KOŽANTOVÁ, Jana
Osteoporosis is a very old disease affecting a large majority of population. Its occurrence rate has been growing permanently. It is a systemic disease of bones for which the decrease in bone mass, i.e. of inorganic as well as organic bone part is characteristic. Typical symptoms are osteoporotic fractures. To perform an in time diagnostics of the disease, it is necessary to execute the necessary examinations. One of them is also the laboratory determination of markers of bone resorption and new creation for finding out the state of bone metabolism. The target of my bachelor thesis was to find out the level of the bone resorption marker (beta-CrossLaps) by means of ELISA and ECLIA methods on the same serum from patients with the diagnosed osteoporosis and to process statistically the results. In the next part I dealt with the structure and functions of bones. Then I focused on markers of bone formation and resorption. Finally I mentioned the bone metabolism and its control mechanisms. I concentrated mainly on the metabolism of calcium, D vitamin, parathormone and calcitonin. I carried out the practical part of my bachelor's thesis in the accredited private laboratory STAFILA, spol. s r. o. in České Budějovice. The procedure of my work followed the standard operating procedure of the laboratory. In the research, in total 66 serums of patients with osteoporosis were analysed by me. At first, I determined the concentration by beta-CrossLaps method based on the principle of sandwich ELISA on the appliance NexGen Four from TestLine company. Then I analysed the same samples on the automatic analyser IDS-iSYS from IDS company, this time by ECLIA method. Both appliances on which the determination was executed, principles of both methods, applied analytic sets and the procedures of analysis are described in the methodical part. In the next part of my bachelor's thesis, the results of my measuring are stated. At first I entered the concentrations beta-CrossLaps in ng/ml measured by both methods into the table and for the respective samples I stated the sex and years of birth of individual patients. Moreover I prepared a graph illustrating the share of men and women of various age categories in my research. The second graph shows the differences in values of beta-CrossLaps concentrations between both methods. Resulting concentrations were subject to regression analysis. I applied linear regression and Grubbs test for finding out the outlying values excluded from the further statistical processing. I performed Passing-Bablok regression based on the remaining values. As a result of regression equation and 95% CI of the slope B and intercept A, the proportional error of measuring was rejected but on the contrary, the systematic error was confirmed. Correlation coefficient R = 0,97 shows a very good linear dependency between both methods. It turned out by practice in the laboratory that the evaluation of concentrations beta-CrossLaps from the same patients on various appliances may show partially different values. I worked at two different analysers, each of them was based on another principle, with a different sensitivity and calibration. All of this could have the influence on the resulting concentration of individual samples. The advantage of automatic analyser IDS-iSYS is a quicker determination. Moreover it is possible to perform on this apparatus all the possible examination concerning the bone metabolism from D vitamin, parathormone, osteocalcin up to bone markers. It is advantage for the patients with osteoporosis as well as with other metabolic skeleton diseases. It follows from this that all the necessary examinations may be carried out on one apparatus.
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Spain as a tourist destination
Zbořilová, Kristýna ; Abrhám, Josef (advisor) ; Havlíčková, Blanka (referee)
This Bachelor's Thesis deals with tourism in Spain. The topic is quite broad so the main aim of the thesis is to evaluate tourism in two significantly different regions - Andalusia and Basque Country. The first chapter defines terms related to tourism that are essential to coherently understand this thesis. For example, this part defines the term tourism and its typology. The second chapter focuses on tourism in all of Spain. In particular, Spain is described in terms of history and how tourism is evaluated. In addition, Spain's most attractive places are presented. The second to last, and final chapter are similar in structure in order to perform a comparison of the chapters. The first part of both chapters describes the regions. Then, tourism is evaluated by using statistics from incoming tourists. Finally, SWOT analysis is used to comprehensively evaluate the previously mentioned information.
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