Comparison of Leasing and Credit for Acquisition of Tangible Fixed Assets

Import 26/06/2013Předmětem bakalářské práce „Srovnání leasingu a úvěru při pořízení dlouhodobého hmotného majetku“ je komparace dvou forem financování investice. Bakalářská práce je rozdělena do tří částí. První a druhá část je zaměřena na obecnou charakteristiku zdrojů financování, především úvěru a leasingu. Třetí část je věnována srovnání leasingu a úvěru při pořízení stroje pomocí vybraných finančních metod. Cílem bakalářské práce je srovnání efektivnosti při pořízení stroje formou finančního leasingu a účelového úvěru využitím metody diskontovaných výdajů, RPSN, leasingového koeficientu, leasingové ceny, celkové ceny úvěru a koeficientu navýšeníThe main theme of this bachelor essay „The comparison of Leasing and Credit for Acquisition of Tangible Fixed Assets“ is comparison of two mentioned possibilities of financing by the investment. The bachelor essay is divided into three parts. The first and the second part is focused on some general characteristic of the sources of funding, especially the leasing and the credit. The third parts was devoted to the comparising of the leasing and the credit for acquisition of the machine by using financial methods. The aim of this bachelor essay is comparison of effectiveness for acquisition of machine by financial leasing and specific credit by using methods the discounted costs, RPSN, leasing coefficient, leasing price, the total cost of the credit and coefficient of increase.117 - Katedra účetnictvívelmi dobř

The Teaching of Dzogchen in the Contexts of the Life - span

Diplomová práce "Nauka dzogčhen v souvislosti s životní cestou" se zabývá konkrétní provázaností teorie životní cesty s aplikací na nauku dzogčhen. Cílem práce je zkoumání vlivu nauky dzogčhen na životní cestu jednotlivců. V práci jsou nejprve mezioborově postihnuty převládající teorie životní cesty z pohledu psychologie i mimo oblast psychologie, které jsou následně posouzeny pro své klady i zápory a z hlediska možnosti použití pro dané téma. Jelikož není možno si vybrat pouze jeden náhled, v práci je zvolen interdisciplinární přístup. Zaměřujeme se zejména na biodromální teorii, která nejvíce odpovídá moderní longitudinální metodě zpracování. Jako nosná teorie životní cesty je v souladu s cílem práce zvolena teorie P. B. Baltese. V práci je zpracován její unikátní třísložkový model a dále rozpracovávány zejména nenormativní vlivy životních událostí. Tyto jsou význačné díky jejich pociťovanému významu pro respondenty. Nenormativní vlivy jsou dále propojeny s metodou životní čáry. Po teoretickém zpracování tématiky tibetského buddhismu a starobylé duchovní cesty, nauky dzogčhen, jako jeho vrcholné vědomosti, jsou obě témata životní cesty a nauky dzogčhen vzájemně propojena a posuzována ve společném kontextu na praktické aplikaci životních cest jednotlivých praktikujících dzogčhenu. Tento kontext je v...The diploma work of "The teaching of dzogchen in the context of the life span" is dealing with the matters of the life span with application of the dzogchen teaching. The goal of the work is the investigation of the influence the teaching of dzogchen to the life-span of respondents. In the work there are firstly elaborated the main used theories of the life-span from scientific approach of psychology and outside of psychology point of view. These are analyzed for their benefits and also negative characteristics and from the point of view to be useful for the selected theme and goal. As far as there is no possibility to choose just one theory to work with, I have decided to work with the interdisciplinary approach. Focus is especially to the biodromal theory, which has most corresponding view to the modern longitudinal methodology. With the aim of work, the life-span theory of the P. B. Baltes has been chosen as a main theory. In the work is elaborated unique 3 phases model of this theory and continues with the non-normative influences of the life-span. These are important for the importance given them by respondents. The non-normative influences are connected with the life-drawing methodology. After the theoretical elaboration of the themes of tibetan buddhism and ancient spiritual teaching of dzogchen, as...Katedra religionistikyDepartment of Religious StudiesEvangelická teologická fakultaProtestant Theological Facult

Marketing planning of school canteens with no lunch-ordering system

Tato bakalářská práce se zabývá marketingovým plánováním ve školních jídelnách s bezobjednávkovým systémem. Cílem práce je analyzovat faktory, které ovlivňují docházku a výběr klientů. Práce vychází z analýzy dat získaných dotazníkovým šetřením, dále je v práci použita komparativní metoda, jíž se získaná data z dotazníků porovnávají se skutečnou situací v konkrétní školní jídelně, která již sedm let úspěšně provozuje bezobjednávkový systém. Tři sta dotazníků bylo zasláno rodičům nezletilých strávníků, z toho přišlo dvě stě třicet čtyři odpovědí. Návratnost byla téměř 80 %. Šedesát dotazníků bylo zasláno vedoucím školních jídelen z celé České republiky a vráceno bylo čtyřicet pět, tedy 75 %. Výsledky dotazníků byly porovnány s daty školní jídelny s bezobjednávkovým systémem. Autorka podle výsledků výzkumu doporučuje, aby vedení školních jídelen s bezobjednávkovým systémem využívalo 4 P marketingového mixu v praxi. Produkt, cena, místo a propagace velmi ovlivňují docházku a výběr strávníků.The thesis is concentrated on the marketing planning at school canteens with no lunch - ordering system. The purpose of this study is to analyze factors that influence attendance and choice of the school canteen customers. The quantitative research data was gathered with the aid of questionnaires. The comparative method was used to compare data of the questionnaires with the real data from the school canteen that has successfully run no lunch - ordering system for seven years. Three hundred questionnaires were sent to parents of the school canteen customers and two hundred and thirty - four responses were received. The response rate was nearly eighty percent. Sixty questionnaires were sent to management of the school canteens of the whole Czech Republic and forty - five responses were received. The response rate was seventy five percent. The results of the questionnaires were compared with the data of the school canteen with no lunch - ordering system. According to the results of the study the author recommends that management of the school canteens with no lunch - ordering system consider using the Marketing Mix, also known as the 4 P's of Marketing. All he factors - product, price, place and promotion influence the attendace and choice of school canteen customers.Centrum školského managementuFaculty of EducationPedagogická fakult

The Teaching of Dzogchen in the Contexts of the Life - span

Diplomová práce "Nauka dzogčhen v souvislosti s životní cestou" se zabývá konkrétní provázaností teorie životní cesty s aplikací na nauku dzogčhen. Cílem práce je zkoumání vlivu nauky dzogčhen na životní cestu jednotlivců. V práci jsou nejprve mezioborově postihnuty převládající teorie životní cesty z pohledu psychologie i mimo oblast psychologie, které jsou následně posouzeny pro své klady i zápory a z hlediska možnosti použití pro dané téma. Jelikož není možno si vybrat pouze jeden náhled, v práci je zvolen eklektický přístup. Zaměření je zejména na biodromální teorii, která nejvíce odpovídá moderní longitudinální metodě zpracování. Jako nosná teorie životní cesty je v souladu s cílem práce zvolena teorie P. B. Baltese. V práci je zpracován její unikátní třísložkový model a dále rozpracovávány zejména nenormativní vlivy životních událostí. Tyto jsou význačné díky jejich pociťovanému významu pro respondenty. Nenormativní vlivy jsou dále propojeny s metodou životní čáry. Po teoretickém zpracování tématiky tibetského buddhismu a starobylé duchovní cesty, nauky dzogčhen, jako jeho vrcholné vědomosti, jsou obě témata životní cesty a nauky dzogčhen vzájemně propojena a posuzována ve společném kontextu na praktické aplikaci životních cest jednotlivých přívrženců dzogčhenu. Tento kontext je v praktické části...The diploma work of " The teaching of dzogchen in the context of the life span" is dealing with the matters of the life span with application of the teaching of dzogchen. The goal of the work is the investigation of the influence the teaching of dzogchen to the life-span of respondents. In the work there are firstly elaborated the main used theories of the life-span from scientific approach of psychology and outside of psychology point of view. These are analyzed for their benefits and also negative characteristics and from the point of view to be useful for the selected theme and goal. As far as there is no possibility to choose just one theory to work with, is decided to work with the eclectic approach. Focus is especially to the biodromal theory, which has most corresponding view to the modern longitudinal methodology. With the aim of work, the life-span theory of the P. B. Baltes has been chosen as a main theory. In the work is elaborated unique 3 phases model of this theory and continues with the non-normative influences of the life-span. The importancy of the life-span circumstances is seen in the perceived importance and sense given to them from from respondents. The non-normative influences are connected with the life-drawing methodology. After the theoretical elaboration of the themes Tibetan...Department of Religious StudiesKatedra religionistikyEvangelická teologická fakultaProtestant Theological Facult

Mitochondrial DNA variability in the Central European populations.

The aim of this thesis was to evaluate the genetic diversity of mtDNA of populations in Central Europe and to assess its relation to geographic distances and/or linguistic affiliation of individual populations. For this purpose, HVS-1 mtDNA segments of 194 individuals of 6 Slovak populations were sequenced. Basic parameters of genetic diversity were estimated for obtained sequences, and compared with similar data published by other authors (4 798 sequences of HVS-1 mtDNA segment of 42 population units in Central Europe in total). Intra-population analysis revealed a high level of gene and nucleotide diversity of studied populations, with values clearly decreasing from north to south. While the Slovak populations were bearing the highest rates of genetic diversity, the lowest values were detected in the Croatian populations. The results of ΦST distances point to a certain similarity of the Slavic population (Slovakia, Czech Republic, Poland, Slovenia, Serbia, Bosnia and Herzegovina), Germanic (Germany, Austria, Switzerland) as well as some groups from Hungary and Romania. As the most distant appeared especially the population of Croatia, which differed from almost all populations included in the study. AMOVA showed that the geographic division of population explains the layout of genetic variation..

Psychologie designu

This Master's thesis deals with Psychology of design, explains basics of cognitive psychology, e.g. thinking, types of perception and creating mental maps, of which the design principles consist. The thesis describes effects of design and interior aspects and their impact on human mind, behavior and well-being. These interactions are used in various studies of public interior, specifically dentist's waiting rooms. Designs of these interiors are processed in 3D visualizations

Analysis of Personal Income Tax in the Czech Republic

Import 22/07/2015Předmětem diplomové práce „Analýza daně z příjmů fyzických osob v České republice“ je charakteristika daně z příjmů fyzických osob v České republice a srovnání s vybranými zeměmi. Diplomová práce je rozdělena do tří částí. První část je zaměřena na obecnou charakteristiku daně z příjmů fyzických osob v České republice. Druhá část obsahuje důležité změny a jejich praktickou aplikaci. Třetí část je věnována komparaci daně z příjmů s vybranými zeměmi. Cílem diplomové práce je popsat důležité pojmy v souvislosti s daní z příjmů fyzických osob v České republice, analyzovat vývoj daně z příjmů v České republice v jednotlivých letech, provést komparaci s vybranými zeměmi a vytvořit návrh na možnou změnu ve zdanění závislé činnosti v České republice pro rok 2016.The main theme of the thesis „Analysis of Income Tax of Individuals in the Czech Republic “ is characteristic of income tax of individuals in the Czech Republic and comparison with selected countries. The thesis is divided into three parts. The first part is focused on general characteristics of income tax of individuals in the Czech Republic. The second part contains important changes and their practical application. The third part is devoted to the comparising of the income tax with selected countries. The aim of the thesis is to illustrate important concepts related with income tax of individuals in the Czech Republic, analyze the evolution of income tax in the Czech Republic across the years., make comparison with selected countries and create a proposal for a possible change in the taxation of employment in the Czech Republic for the year 2016.117 - Katedra účetnictvívelmi dobř

Současná právní úprava institutu státní služby v České republice

Současný právní stav lze zhodnotit několika stručnými větami. Pojmy státní služba, státní zaměstnanec a pracovník státního aparátu nejsou právně definovány. Užívají se pouze podpůrně pro označování již existující situace a právního stavu. V současnosti se jedná o pracovníky státních rozpočtových organizací, kteří při plnění svých pracovních úkolů vystupují jménem státu a vykonávají daný úsek státní správy, protože zaměstnávající organizace má postavení státního orgánu.The institution of civil service has not been determined and regulated quite precisely in the existing law and order of the Czech Republic. For the time being we may only speak about so called special civil service, armed, within the framework which the status of soldiers, policemen and prison ward officers is determined. The status of civil administrative service is completely missing.A general public administration reform is often discussed. One of its basic steps may be seen in adopting the Civil Service Act as predicted in the Constitution of the Czech Republic. This Act will, at an appropriate level, determine the employment of civil servants and establish optimum terms for proper exercise of general administrative service, while the special service will remain subject to regulation under specialized laws.A basis for general civil service will be thus created by a public law official relationship between a state and a civil servant established by the appointment for a function. The civil servant will be, within the exercise of his service, imposed special duties on which will be compensated by other rights and advantages. The principle of disciplinary liability will also be determined. The whole Act will be based upon a career system establishing the institution of definitiveness.The institution of civil service has to be established under the law properly in order that the executive power within the state might be appropriately exercised

ANALYSIS OF SERVICES SUPPLY AND DEMAND IN THE CHOSEN AREA

This bachelor{\crq}s work goes into the problem of supply and demand of services in Vodňany region. The services keep gaining importance. The supply of services is mostly concentrated in larger towns. More limited choice is at disposal in medium or smaller towns, but small towns or villages are provided only with basic supply of services and people have to go to larger towns to reach the service. The main goal of this work is to scout the supply and demand of services in Vodňany region and on the basis of collected data analysis to suggest the way how to supply the services. The research work was conducted in two towns of different areas. One of them was the town of Vodňany, including the administrative area of 17 villages and 6 700 inhabitants. The other studied area was the town of Bavorov with 1 500 inhabitants. For the analysis of demand there was conducted the questionnaire research. This research tried to find out what the inhabitants especially miss in their place of residence, which services aren{\crq}t sufficient, which services they could use or willingness of inhabitants to pay extra money for the opening new services in their towns. The analysis of supply was made on the basis of questionning and of internet resources study which shows the scale of services provided in the town. Comparing analysis of supply and demand of services there was determined the possible way of services supply. It follows from the research results that the inhabitants of Bavorov particularly miss cultural activities, medical care and specialized shops. The inhabitants of Vodňany are mostly satisfied or they could use swimming pool and better health care (mostly medical specialists) in their town

The Teaching of Dzogchen in the Contexts of the Life - span

The diploma work of " The teaching of dzogchen in the context of the life span" is dealing with the matters of the life span with application of the teaching of dzogchen. The goal of the work is the investigation of the influence the teaching of dzogchen to the life-span of respondents. In the work there are firstly elaborated the main used theories of the life-span from scientific approach of psychology and outside of psychology point of view. These are analyzed for their benefits and also negative characteristics and from the point of view to be useful for the selected theme and goal. As far as there is no possibility to choose just one theory to work with, is decided to work with the eclectic approach. Focus is especially to the biodromal theory, which has most corresponding view to the modern longitudinal methodology. With the aim of work, the life-span theory of the P. B. Baltes has been chosen as a main theory. In the work is elaborated unique 3 phases model of this theory and continues with the non-normative influences of the life-span. The importancy of the life-span circumstances is seen in the perceived importance and sense given to them from from respondents. The non-normative influences are connected with the life-drawing methodology. After the theoretical elaboration of the themes Tibetan..