Employee’s Benefits and Income Tax Implications

Bakalářská práce se zaměřuje na problematiku zaměstnaneckých benefitů. V teoretické části se zabývá daňovou uznatelností z pohledu zaměstnavatele i zaměstnance. V praktické části je pomocí rozhovoru zjišťováno, jaké používají zaměstnanci benefity, o jaké benefity mají zájem a kolik druhů benefitů znají.This thesis focuses on the issue of employee benefits. The theoretical part deals with the tax deductibility of employer perspective and employee perspective. In the practical part using a conversation to find out which employees use the benefits, what benefits they want and how many kinds of benefits they know.

Vliv probiotik ve výživě telat na hmotnostní přírůstky živé hmotnosti a zdravotní stav

This paper aims to monitor the impact of Lactobacillus sporogenes (LS), Saccharomyces cerevisiae (SC), the combination thereof Lactobacillus sporogenes and Saccharomyces cerevisiae (CLS) on the health status and the live weight gain in calves compared to a control group (C). The experiment took place in the period from March 2022 to March 2023. 100 Holstein heifers in the age from 1 to 56 days were included in the experiment. The differences in live weight gain were significant when the live weight gains were compared in the first 14 days after birth between the CLS vs C group (63,36.72 ± 4.81 vs 59.55 ± 4.55, P 0.05. The impact on decrease and duration of diarrhea was not proved statistically P = 0.0634. However, a tendency to decrease the occurrence and duration thereof was proved. The impact of feed additives on the transmission of passive immunity in calves in their first week of life was not proved as statistically significant.Cílem této studie bylo sledovat vliv Lactobacillus sporogenes (LS), Saccharomyces cerevisiae (SC) a jejich kombinaci Lactobacillus sporogenes and Saccharomyces cerevisiae (CLS) na zdravotní stav a přírůstek živé hmotnosti telat oproti skupině kontrolní (C). Pokus se uskutečnil v období březen 2022 až březen 2023. Do pokusu bylo zařazeno celkem 100 holštýnských jaloviček ve stáří 1 až 56 dní. Rozdíly v přírůstku živé hmotnosti byly významné, pokud byly porovnány hmotnostní přírůstky ve 14. dech po narození mezi skupinou CLS vs C (63,36.72 ± 4.81 vs 59.55 ± 4.55, P < 0.05) a v 56 dnech po narození mezi skupinu CLS vs C, LS vs C a SC vs C (87.34 ± 4.95 kg vs 83.15 ± 5.32 kg, P < 0.01; 86.41 ± 5.34 kg vs 83.15 ± 5.32 kg, P < 0.05 a 85.92 ± 5.86 kg vs 83.15 ± 5.32 kg, P < 0.05). Rozdíly v přírůstku živé hmotnosti mezi pokusnými skupinami nebyly statisticky prokázány P > 0.05. Vliv na snížení výskytu a trvání průjmových onemocnění nebyl statisticky prokázán P = 0.0634, ovšem byla zde prokázána tendence ke snížení jejich výskytů a době trvání. Statisticky významný nebyl prokázán vliv krmných aditiv na přenos pasivní imunity u telat v prvním týdnu života

Marketing communication of the Grand Prix Brno in modern gymnastics

Název: Marketingová komunikace Grand Prix Brno v moderní gymnastice. Cíle: Cílem této bakalářské práce je návrh plánu na zlepšení propagace soutěže Grand Prix Brno v moderní gymnastice, s důrazem na využití sociálních sítí, a to na základě analýzy marketingové komunikace soutěže 2017. Přičemž tento návrh bude detailně ukázán na konkrétním příkladu Instagramu, jakožto aktuálně nejvíce se rozvíjející sociální síti. Metody: Pro zjištění marketingové komunikace soutěže byla v této práci použita metoda analýzy dokumentů. Dále byla využita deskriptivní případová studie, jejímž předmětem se stala marketingová komunikace Grand Prix Brno v moderní gymnastice 2017. Výsledky: V práci byla popsána marketingová komunikace Grand Prix Brno v moderní gymnastice 2017. Bylo zjištěno, že komunikuje převážně skrze media, a to televizi, rozhlas, tisk, venkovní reklamu a internet, která nezahrnují zaměření na cílovou skupinu. Na základě toho byl vytvořen plán pro zviditelnění soutěže na sociální síti Instagram, jako aktuálně nejdynamičtěji se rozvíjející sociální síť. Tento návrh mohou organizátoři využít při realizaci dalšího ročníku Grand Prix Brno 2018. Klíčová slova: moderní gymnastika, soutěž, propagace, InstagramTitle: Marketing communication of Grand Prix Brno in rhythmic gymnastic. Objectives: The objective of this bachelor thesis is to propose a plan to improve the promotion of the Grand Prix Brno competition in rhythmic gymnastic, focusing on the use of social networks, based on the analysis of the marketing communication of the competition 2017. This proposal will be shown in detail on a concrete example of Instagram, as currently the most developing a social network. Methods: In order to determine the marketing communication of the competition, the method of document analysis was used in this work. In addition, a descriptive case study was used, the subject of which was the marketing communication of Grand Prix Brno in rhythmic gymnastic 2017. Results: The marketing communication of the Grand Prix Brno in rhythmic gymnastic 2017 was described. It was found to communicate mainly through the media, namely television, radio, print, outdoor advertising and the Internet, which do not include targeting the target group. Based on this, a plan for promotion of competition was created on the Instagram social network as the most dynamically developing social network. This proposal can be used by the organizers for the next Grand Prix Brno 2018. Keywords: rhythmic gymnastic, competition, promotion, InstagramManagementFakulta tělesné výchovy a sportuFaculty of Physical Education and Spor

Analýza problému požárního zabezpečení zemědělských objektů

Import 19/04/2006Prezenční výpůjčkaVysoká škola báňská. Fakulta hornicko-geologická. Katedra (527) techniky požární ochrany a bezpečnosti průmysl

Competency profile of rhythmic gymnastic coach

Title: The Competency Profile of the Rhythmic Gymnastics Coach Objectives: The main aim of this thesis is to create the competency profile of the rhythmic gymnastics coach from the perspective of current and former rhythmic gymnasts, based on the identification of important competencies that Czech rhythmic gymnastics coaches lack. Methods: The thesis uses qualitative and quantitative methods. According to the expert literature studies, researches and interviews with the qualified rhythmic gymnastics coaches was created a list of four competency groups that should be needed for quality work of rhythmic gymnastics coach. After that current and former rhythmic gymnasts of the senior age category evaluated the importance of individual competencies and assessed the existence of these competencies in their rhythmic gymnastics coaches by electronic questioning. Results: Two theoretical competency profiles of the rhythmic gymnastics coach are created in the thesis, including competencies from all competency groups: personal characteristics, abilities and skills, education and knowledge, other specific competencies. The first profile includes 23 competencies that Czech coaches lack but the competencies are considered as important ones by the most rhythmic gymnasts. The second profile focuses on ideal..

Taking advantage of leisure time in the village Široký Důl

Práce je zaměřena na využívání volného času obyvatel obce Široký Důl. Zabývá se činnostmi ve volném čase, oblíbenými zájmy, zálibami a koníčky. Uvádí také názory místních obyvatel na otázku ideálně stráveného volného času a na oblíbená místa, kam se rádi vracejí.Katedra sociálních vědDokončená práce s úspěšnou obhajobo

Marketing communication of the Grand Prix Brno in modern gymnastics

Title: Marketing communication of Grand Prix Brno in rhythmic gymnastic. Objectives: The objective of this bachelor thesis is to propose a plan to improve the promotion of the Grand Prix Brno competition in rhythmic gymnastic, focusing on the use of social networks, based on the analysis of the marketing communication of the competition 2017. This proposal will be shown in detail on a concrete example of Instagram, as currently the most developing a social network. Methods: In order to determine the marketing communication of the competition, the method of document analysis was used in this work. In addition, a descriptive case study was used, the subject of which was the marketing communication of Grand Prix Brno in rhythmic gymnastic 2017. Results: The marketing communication of the Grand Prix Brno in rhythmic gymnastic 2017 was described. It was found to communicate mainly through the media, namely television, radio, print, outdoor advertising and the Internet, which do not include targeting the target group. Based on this, a plan for promotion of competition was created on the Instagram social network as the most dynamically developing social network. This proposal can be used by the organizers for the next Grand Prix Brno 2018. Keywords: rhythmic gymnastic, competition, promotion, Instagra

Marketing communication of the Grand Prix Brno in modern gymnastics

Title: Marketing communication of Grand Prix Brno in rhythmic gymnastic. Objectives: The objective of this bachelor thesis is to propose a plan to improve the promotion of the Grand Prix Brno competition in rhythmic gymnastic, focusing on the use of social networks, based on the analysis of the marketing communication of the competition 2017. This proposal will be shown in detail on a concrete example of Instagram, as currently the most developing a social network. Methods: In order to determine the marketing communication of the competition, the method of document analysis was used in this work. In addition, a descriptive case study was used, the subject of which was the marketing communication of Grand Prix Brno in rhythmic gymnastic 2017. Results: The marketing communication of the Grand Prix Brno in rhythmic gymnastic 2017 was described. It was found to communicate mainly through the media, namely television, radio, print, outdoor advertising and the Internet, which do not include targeting the target group. Based on this, a plan for promotion of competition was created on the Instagram social network as the most dynamically developing social network. This proposal can be used by the organizers for the next Grand Prix Brno 2018. Keywords: rhythmic gymnastic, competition, promotion, Instagra

Analýza obsahu vybraných léčiv v čistírenských kalech a posouzení možnosti materiálové transformace čistírenských kalů

The thesis deals with the analysis of medicaments residues in sewage sludge specifically a selected group of analgesics. The analgesic residues (ibuprofen) were determined in the taken inflow, outflow and activated sludge samples and subsequently analyzed by SPE extraction and LCMS method. Obtained data are compared with sewage disposal plant in Brno-Modřice. From the obtained results is clear that a smaller sewage disposal plant does not mean the same as a worse sewage disposal plant. The analyzed data are related to the sewage disposal plant depending on the number of population equivalents. In the practical part of my thesis are introduced especially two sewages disposal plant, namely the waste sewages disposal plant in Třebíč and in Čáslavice, where the possible percentage degradability of medicaments in wastewater is determined according to the obtained laboratory results

Influence of probiotic feed supplements on the growth and health calves

Thesis contains informations about right stabling and nutrition of calfs. It´s include importance of probiotic supplements and their influence to growth and health of cows. Newborns weight in seven days after birth was similar (54 kg) in every of three groups. Significant diferences were registered at the end of these monitoring, in ninety days after birth. First Group witch consumed RumiForm Digest had average wight 126 kg. Groups witch consumed RumiForm Digest with bacteria mixture, had average weight 146 kg. In every monitored groups diarrheal was detected. The biggest frequency was detected at group, witch consumed RumiForm Digest with bacteria mixture. There was detected 9% diarrheal diseases in total 48 calfs. Deads were detected only in the group of calfs whitche eat RumiForm Digest with probiotics during the experiment. Total mortality was less thas 2%. There wasn´t shown influence of probiotics to calfs growth (p-value (calves weight on the 7th day after birth) = 0,63; p-value (calves weight on the 90th day after birth) = 0,31, p-value greater than 0,5), either to calfs health (p-value (comparison of diarrhea rates) = 0,67; p-value (death) = 0,82, p-value greater than 0,5). Can not be said, that the eating of probiotics supplements had pozitive influence to calfs grow and health