Analysis of Information System of Trade Register

Import 02/11/2016Tato bakalářská práce se zabývá Informačním systémem Registr živnostenského podnikání. Teoretická část popíše, jaké změny v legislativě vedly ke sjednocení informačních systémů pro živnostenský rejstřík v ČR, co jsou to informační systémy veřejné správy a kdo zajišťuje jejich rozvoj, výstavbu a metodické řízení a stručně popíše zajištění původního stavu agendy. Dále je popsán samotný Informační systém Registr živnostenského podnikání a práce v něm. Praktická část obsahuje analýzu aktuálního stavu Informačního systému Registr živnostenského podnikání, a to formou dotazníkového šetření na Živnostenském úřadě Magistrátu města Ostravy. Na závěr praktické části jsou uvedeny návrhy na zlepšení systému.This bachelor thesis puts mind into Information System of Trade Register. Theoretical part describes what legislative changes led to unification of trade register information systems in the Czech Republic, purpose of public administration information systems and support of their development and methodical management. The part also briefly describes the former state of agenda. Then the Information System of Trade Register itself and work with it are described. Practical part includes analysis of actual Information System of Trade Register state, based on questionnaire responses from the Trades Licensing Office of the Ostrava City Council employees. Proposed system enhancements are specified at the end of practical part.Prezenční545 - Institut ekonomiky a systémů řízenívýborn

Physiological and molecular analysis of the interaction between aluminium toxicity and drought stress in common bean (Phaseolus vulgaris)

Aluminium (Al) toxicity and drought are two major factors limiting common bean (Phaseolus vulgaris) production in the tropics. Short-term effects of Al toxicity and drought stress on root growth in acid, Al-toxic soil were studied, with special emphasis on Al–drought interaction in the root apex. Root elongation was inhibited by both Al and drought. Combined stresses resulted in a more severe inhibition of root elongation than either stress alone. This result was different from the alleviation of Al toxicity by osmotic stress (–0.60 MPa polyethylene glycol) in hydroponics. However, drought reduced the impact of Al on the root tip, as indicated by the reduction of Al-induced callose formation and MATE expression. Combined Al and drought stress enhanced up-regulation of ACCO expression and synthesis of zeatin riboside, reduced drought-enhanced abscisic acid (ABA) concentration, and expression of NCED involved in ABA biosynthesis and the transcription factors bZIP and MYB, thus affecting the regulation of ABA-dependent genes (SUS, PvLEA18, KS-DHN, and LTP) in root tips. The results provide circumstantial evidence that in soil, drought alleviates Al injury, but Al renders the root apex more drought-sensitive, particularly by impacting the gene regulatory network involved in ABA signal transduction and cross-talk with other phytohormones necessary for maintaining root growth under drought

The Effect of the Original Consortium on Sewage Sludge Biodegradation

Import 22/07/2015V předložené práci je zpracován stručný přehled mikroorganismů účastnících se degradace látek obsažených v čistírenských kalech. V první části je popsán charakter čistírenských kalů, jejich složení a možnosti nakládání s nimi. Následně je zařazen přehled platných legislativních předpisů, souvisejících s problematikou nakládání s kaly. V další části je zpracován přehled mikroorganismů hlavně bakterií, které se v čistírenských kalech nacházejí. V závěru práce jsou vybrány druhy těžce degradovatelných látek, které se v kalech mohou vyskytovat a mikroorganismy schopné tyto látky degradovat.This thesis deals with a brief overview of microorganisms involved in the degradation of substances contained in sewage sludge. First part describes the nature of sewage sludge, its composition and management options. An overview of applicable laws related to the issue of waste sludge then follows. Next part contains a list of microorganisms, mainly bacteria, that are found in sewage sludge. Selected kinds of hard degradable substances that might occur in the sewage sludge and microorganisms capable of its degradation are mentioned in the final part of the thesis.Prezenční546 - Institut environmentálního inženýrstvívelmi dobř

Relationships between physical activity and inactivity of parents and their children

Bakalářská práce se zaměřuje na vztahy mezi pohybovou aktivitou a inaktivitou rodičů a jejich dětí. V teoretické části je pojednáno o zdravotních, tělesných a psychických benefitech souvisejících s aktivním životním stylem a o zdravotních rizicích souvisejících s pohybovou inaktivitou. Dále je poukázáno na dítě a dospělého z hlediska vývoje a doporučené míry pohybové aktivity, přičemž je shrnuta jejich možná motivace ke sportu. Největší pozornost je věnována rodičům jako důležitým motivačním faktorům pro aktivní život jejich potomka, dále rizikům spjatých s touto stěžejní rolí a problematice zastávaných výchovných stylů. Důležitost vztahu mezi rodičem a jeho dítětem je podpořena sondou do již realizovaných výzkumných šetření, která se touto problematikou zabývala. Výzkumná část se zaměřuje na zjišťování vztahů mezi pohybovou aktivitou a inaktivitou rodičů a jejich dětí ve věku 12-14 let na vybrané základní škole. Stejně jako u jiných výzkumných šetření byla i v tomto výzkumu shledána souvislost mezi pohybovou aktivitou rodičů a jejich dětí, přičemž nejtěsnější vztahy se projevily na celkové pohybové aktivitě a v době strávené chůzí. Souvislost mezi pohybovou inaktivitou rodičů a jejich dětí, jež byla prošetřována na základě doby sezení subjektů, byla shledána u poloviny respondentů.The bachelor thesis focuses on the relationships between physical activity and inactivity of parents and their children. The theoretical part deals with the health, physical and psychological benefits of an active lifestyle and the health risks of physical inactivity. Furthermore, the child and the adult are pointed out in terms of development and the recommended level of physical activity, while their possible motivation for sports is summarized. Most attention is paid to parents as significant motivating factors for the active life of their children, as well as the risks associated with this crucial role and the issue of educational styles. The importance of the relationship between parents and their child is supported by an analysis of already conducted research surveys that have dealt with this issue. The research part focuses on finding out the relationships between physical activity and inactivity of parents and their children aged 12-14 at a selected primary school. As in other research surveys, the correspondence of physical activity of parents and their children was found in this research, while the closest relationships were reflected in the overall physical activity and the time spent walking. Correspondence of the physical inactivity of parents and their children, which was investigated based on the sitting time of subjects, was found in half of the respondents.

Analysis of Czech companies' departures to tax havens and their effect on Czech economy

The minimum taxation and the maximum anonymity of owners and managers are the reasons why to move a company to a tax haven. States strive to legally make it more complicated to transfer incomes to tax havens but they are not very successful. According to the World Bank, almost a half of the global GDP is in tax havens. The research deals with the analysis and consequent evaluation of Czech companies' departure to tax havens. It deals with numerous comparisons of values but especially with the number of tax payments and time exigency

Settlement of overdue recievables in Small and Medium Enterprises in the Czech Republic

The problem of irrecoverable receivables has to be solved by every company. Insolvency proceedings offer one possibility of handling this problem. The ever-increasing number of insolvency proceedings, caused in the present economic situation by the expansion of the financial crisis and partially due to a certain novelty of the Insolvency Act, provides adequate material for examining this problem. The following article concerns in its theoretical part the possible causes that lead company to bankruptcy, insolvency proceedings as such and also the evolution of the number of insolvency proposals in the past two years. The article aims to document the experiences of Czech creditors, especially from among the ranks of small and medium firms, with settling overdue receivables by means of insolvency proceedings. Their experiences were investigated with the aid of questionnaire surveys. Overdue receivables are registered by half of all respondents. However, only 5 % from the entire volume of receivables are settled by insolvency proceedings. In most cases, receivables amounting to small sums, i.e. up to CZK 50 thousand, were at issue. One surprising finding, however, was the low yield of receivables settled in insolvency proceedings, which do not correspond to statistics conducted by the World Bank

Explanatory power of financial statements analysis with a focus on the classification of assets

The objective of the present paper is to find out how a varying perception of assets may effect the explanatory power of financial statements and financial analysis indicators. The financial analysis is based on the data obtained from financial statements. The focus of the article is to show results of the analysis of the division of individual movable assets of surveyed companies from one part of the Czech Republic. Statistical results confirmed varying division of individual movable assets. The conclusion of the research shows that it is convenient to create a methodics of company's division of individual movable assets, to eliminate errors such as different tax base and different values of ratios of financial analysis