The family means an environment in which human personality is formed, where human capital is created and where future generations are raised and educated. Its prosperity influences the development of the state as well as the cultural, social and economic development. It is always a stressful situation for the family if the newborn child is handicapped or if the handicap develops in a child so far healthy. There may be inevitable changes in parents´ employment, in the lifestyle of the family, in the way of spending free time and often even in the relationships within the family. One form of possible alleviation in such a situation is the existence of social services. Act no. 108/2006 on Social Services is aimed at specifying particular types of social services and related allowances as a tool for helping. The intended outcome is a healthy, competitive environment in this sphere and subsequent growth of social services network. The submitted bachelor thesis is based on qualitative research focused on the opinions and attitudes of handicapped children´s parents. The parents evaluated the current forms of support provided for their families, the offer of social services in their region and the services utilization. The thesis also surveys how much information is available to the parents as regards the system of social help and social services, what is their first experience regarding family care allowance. This allowance is a new form within the Czech social support system. The sample consisted of thirty parents of handicapped children and the data collection technique was based on semi-standardized interviews and content analysis. The survey results yielded the following hypothesis for prospective quantitative research: The interest of families with a handicapped child in broader offer of social services does not depend on the nominal value of allowances intended for covering the cost of these services.

The research of the researching problems was grounded in via questionnaire (totally 270 questionnaires, 30 on each type of the school) which was conducted at Special Secondary School, Secondary Medical School and Grammar School with students of 1., 2., 3. graded in České Budějovice. Hypothesis assumed a heightened risk of arising disorder of food intake, bigger bias in their bodies and a heightened anxiety at the same time at Grammar School students which was also confirmed by the research. The conclusion includes a recommendation of precaution for parents, pedagogues and educators. It could provide them with sufficient amount of information about possible risks and curative procedures. It would be possilbe to emerge arising disorder of food ingake to obviate at all, thanks to.

{\clqq}Everyone is equal before the law{\crqq} which applies also for the field of social services since 1st January 2007 because after many years of preparatory stages Act n. 108/2006 Sb. On Social Services entered in force. This act having been passed means a break through moment for social workers, social services providers as well as for the citizens and beneficiaries of social benefits and services. The paper is divided in a theoretical and a practical part. In the theoretical part I dealt with the development of social services, introduction of the new Act n. 108/2006 Sb. On Social Services into our social system and I compared the allowance for attendance of a next of kin or other person according to Act n. 100/1998 Sb. On Social Welfare and the attendance allowance according to Act n. 108/2006 Sb. On Social Services. In the practical part I concentrated solely on the attendance allowance since, according to my point of view, this is the greatest change the new Act On Social Services brought about and it plays a very important part in this field. The research was carried out using the questionnaire research method. The questionnaire was filled out by social workers employed in the attendance allowance department at local authorities of communities with extended powers in South Bohemia. 57 questionnaires were handed out, 48 of which were in total used for the paper. Graphs were used to evaluate the research part. The goal of the paper was the assessment using the SWOT analysis of the allowance for attendance of a next of kin or other person according to Act n. 100/1998 Sb. On Social Welfare and the attendance allowance according to Act n. 108/2006 Sb. On Social Services. Regarding this goal the following hypothesis was set: Social workers consider the attendance allowance according to Act n. 108/2006 Sb. On Social Services offering more strong points and more opportunities than the allowance for attendance of a next of kin or other person according to Act n. 100/1998 Sb. On Social Welfare. Results of the carried out research confirm this hypothesis. In spite of other problems that are to be dealt with in connection with this Act, we can presume that the introduction of the attendance allowance into the system of social services was and shall be the right step.

The thesis proposed considering of the financial management and accounting of the allowance organisation in connection with the mentioned facts. Theoretical knowledge was applied to the Primary School in Březnice. This thesis consists of two chapters which are related to each other. The first chapter pertains to literary overview which is devoted to general characteristics of the above mentioned theme and legislative definition of the allowance organisations, this means attitude, function and obligations of allowance organisation, management of allowance organisation, commonly reachable sources of financing, budget scheme of school and educational institutions, money fund formations of allowance organisations and accountancy administration procedure. The second chapter is devoted to the practical part. Characteristics of the chosen allowance organisation is described in the introduction of this part. The organisation founder is the city of Březnice including the personal order and facts about units which belong to the Primary school. Thereinafter the accountancy administration procedure is qualified - directive accounting scheme + accounting schedule of the organisation, the list of evidencial and accounting books, accounting documents and their flow, methods of finance recording of financial accounts. Contemporaneously, the analysis of the single financial sources was implemented. The financial analysis related to financial management evaluation was made on the basics of the accounting statements - balance-sheet, profit and loss report, and the accounting balance enclosure from 2007 - 2009.

Numa área experimental de 25,2 ha formada com o capim-braquiarão (Brachiaria brizantha (Hochst) Stapf.) cv. Marandu e localizada no Campus da USP em Pirassununga/SP, durante o período de janeiro a julho de 2004, conduziu-se a presente pesquisa pela Faculdade de Zootecnia e Engenharia de Alimentos (FZEA/USP) com os seguintes objetivos: 1) Determinar as frações de carboidratos (A - açúcares solúveis com rápida degradação ruminal; B1- amido e pectina; B2 - parede celular com taxa de degradação mais lenta; C - fração não digerida) e as frações protéicas (A - NNP; B1 - peptídeos e oligopeptídeos; B2 - proteína verdadeira; B3 - NFDN; C - NIDA) na forragem da gramínea, baseados nas equações utilizadas pelo método de Cornell; 2) Relacionar outras variáveis com as medições em campo de experimentos paralelos e dados de elementos de clima com as frações protéicas e de carboidratos com o auxílio de um modelo computacional baseado em redes neurais artificiais (RNA). O delineamento foi em blocos completos e casualizados, com quatro tratamentos (ofertas de forragem de 5, 10, 15 e 20% - kg de massa seca por 100 kg de peso animal.dia) e quatro repetições. Cada bloco era dividido em quatro unidades experimentais de 1,575 ha, com cinco piquetes de 0,315 ha cada. Os animais eram manejados em cada unidade experimental em lotação rotacionada, com períodos de descanso de 28 dias no verão e 56 dias no inverno e período de ocupação de 7 dias, respectivamente. As amostras eram colhidas 2 dias antes da entrada dos animais à altura do resíduo do pastejo anterior. Foram determinados produção de massa seca (MS), alturas de pré e pós pastejo, fibras em detergente ácido (FDA) e neutro (FDN), sacarose, amido, lignina, extrato etéro (EE), carboidrato totais (CHO), carboidratos não estruturais (CNE), frações A, B1, B2 e C de carboidratos, proteína bruta (PB), frações A, B1, B2, B3 e C de proteínas e análise de uma rede neural artificial para uma predição dos teores de FDA, fibra em detergente neutro, PB e as frações protéicas. A produção de massa seca (MS) foi significativa, quando se estudou os efeitos da oferta de forragem (p<0,05), ciclo de pastejo (p<0,05) e da interação oferta de forragem x ciclo de pastejo (p<0,05). A maior produção foi no mês de março, quando se alcançou a média de 16140 kg MS/há para o oferta de 20%. Os teores de FDA foram significativos, quando se estudou a oferta de forragem (p<0,05) e seus maiores. Os teores médios da fibra em detergente neutro foram de 66,3 e 64,7% no verão e inverno respectivamente. Houve diferenças significativas para PB, quando se estudou a oferta de forragem (p<0,05), sendo seus teores médios de maior valor na OF a 5%. Observa aumento dos CNE em função de lâminas e colmos ao longo das estações do ano com interação no CP x OF (p<0,05) e seus maiores valores foram encontrados no ciclo de pastejo 3 na oferta de forragem 5%. Os teores de CHO totais apresentaram diferenças (p<0,10) em função da oferta de forragem, sendo os maiores teores médios encontrados na oferta de forragem de 20%. As frações A e B2 de CHO foram significativas em função da oferta de forragem (p<0,05), enquanto que os maiores teores médios da fração A foram encontrados nos ciclos de pastejo 3 e 4 e das frações B2 (%CHO) no ciclo de pastejo 1. As frações B2 e C de CHO apresentaram-se diferentes (p<0,05) nos ciclos de pastejo, sendo decrescentes para a fração B1 e crescentes para a fração C. As frações A (47%), B1 (11%) e B3 (10%) de proteínas foram significativas nos ciclos de pastejos. Os teores médios da fração B2 de proteínas apresentaram-se semelhantes (p>0,05) e os da fração C de proteínas foram diferentes (p<0,05) nas ofertas de forragem e ciclos de pastejo. Conclui-se que os ciclos de pastejos interferiram em todas as variáveis estudadas e que os teores das frações de proteínas e carboidratos estão dentro da variação (%) encontrada na literatura. A rede neural artificial conseguiu vincular as interações existentes de dados de campo e estimar os valores laboratoriais dentro de erros esperados, permitindo com isso desvincular análises laboratoriais, de qualidade de planta forrageira, à pesquisa agropecuária e com isso obter além de resultados mais rápidos, menor custo de pesquisa. / In a experimental área of 25.2 há formed with capim-braquiarão (Brachiaria brizantha (Hochst) Stapf ) cv. Marandu located in University of São Paulo Campus of Pirassununga/SP, during the period of january to july of 2004 was lead the present recherché for Faculdade de Zootecnia e Engenharia de Alimentos (FZEA/USP) to appetent the following objectives: 1) Determine protein fractions (the NNP; B1 - peptides and oligopepitides; B2 - true protein; B3 - NDF, C - AND) and carbohydrates fractions (soluble sugars with fast rumem degradation); B1(starch and pectin); B2 (cell wall alower degradation rate; C (indigested fraction rate) in the fodder plant of the grass, as it\'s respetive dregadability rate, based on equations using Cornell model. 2) To relate other variables measurements in field to parallel experiments and climate elements to the protein and carbohydrate fractions was used a computacional model based in nets of artificial neural. The randomized complete block design with four treatments (herbage allowance of 5, 10, 15 and 20% - kg of dry mass for 100 kg of animal.dia weight) and four repetitions. Each block was divided in four experimental units of 1,575 ha, with five 0,315 poles of ha each. The animals were management in each experimental unit in rotational grazing capacity, with periods of rest of 28 days in the summer and 56 days in the winter and period of occupation of 7 days, respectively. The samples were harvested 2 days before the entrance of the animals to the height of the residue of pasture previous. Were conducted analysis of production of dry mass (DM), heights daily pay and after grazing, staple fibers in acid detergent (ADF) and neutral (NDF), sacarose, starch, lignina, extract etereo (EE), carbohydrate (CHO), not structural carbohydrate (NSC), fractions A, B1, B2 and C of carbohydrate, crude protein (CP), fractions protein A, B1, B2, B3 and C and analysis of artificial neural network for a prediction of levels of ADF, NDF, CP and protéicas fractions. The dry matter (DM) production was significant for herbage allowance (p<0,05), grazing periods (p<0,05) and interaction between allowances x grazing periods (p<0,05). The righ production was in February 13,352 kg MS/ha. The ADF was significant for allowance and grazing periods (p<0,05), with 34.8%, on summer and 35.9% on winter. The average measured of NDF on summer and winter was 66.3 and 64.7%, respectively. It showed significant differences of PC when studied the allowance (p<0,05) and its average measured on summer and winter was 8,3 and 8,1%, respectively. It observes increase of the CNE in function of blades and stem to the long one of the stations of the year with interaction in grazing periods x herbage allowance and its bigger values had been found in the grazing periods 3 with herbage allowance 5%. The total texts of CHO had presented differences (p<0,10) in function of herbage allowance, being biggest found average texts in herbage allowance of 20%. The fractions and the B2 of CHO had been significant, when studied in function of the herbage allowance (p<0,05) for the fraction A and for fraction B2 (p<0,05); the biggest average texts in % of CHO of the fraction had been found It in the cycles of grazing 3 and 4 and the B2 fractions (%CHO) in the grazing periods 1. Fractions B2 (p<0,05) and C (p<0,05) of CHO had presented significant differences, when studied the factor grazing periods, where the B1 fraction the texts had been diminishing the measure that increased the grazing periods and fraction C the texts had increased the measure that had increased the grazing periods. The A, B1 and B3 protein fraction was significant when was studied the grazing periods and the results were 0,47; 0,11; 0,10 respectively. The B2 fraction was not significant. C fraction was significant when studied the allowance (p<0,05) and grazing periods (p<0,05). It was concluded that the grazing periods had intervened with all the studied 0 variable and that the texts of the protein fractions and carbohydrates are inside of the variation (%) found in literature. The results from lab was used to train and test neural network. With a program developed by neural network in a mult layer perceptron with capacity to predict the parameters of nutrition and nourishing value from parameters of forage plant intrinsic and extrinsic, where it was allowed to disentail lab analysis of forage plant quality on the farm research, to get beyond faster and have less research costs.

The main aim of this work is to analyze approache of different methods providing public goods in the public interest by municipalities with extended powers in the Czech Republic. In addition to the characteristics of individual methods the work focuses on legislation, particularly the new regulation on public procurement under the Act no. 134/2016 Coll., On public procurement. The aim of this study is to compare internal regulations of local governments for the procurement of small scale, beyond what the law requires. It refers to the release of the required transparency in these processes and the associated increase in administrative burdens for procurers and suppliers of public procurement.

Thesis deals with issues of recognition and capture of permanent and temporary changes in the value of assets and liabilities in financial accounting from the perspective of International Financial Reporting Standards (IFRS), US generally accepted accounting principles (US GAAP) and the Czech accounting law. Top of the thesis discusses the bases for accounting for changes in the value of assets in the accounts - attention is paid to the fundamental accounting assumptions and principles, cost basis, latent reserves and deferred tax. A separate section compares the issue of depreciation of fixed assets in terms of IFRS, US GAAP and the Czech accounting law. The main part discusses the rules for identifying and capturing the transitional changes in the value of assets and liabilities in their subsequent valuation rules under IFRS, US GAAP and Czech accounting regulations. There is also the issue of exchange rate differences.

My work evaluates the impacts of Law of social services on the care of retired people, taking the needs of elderly people in respect. A greater attention will be paid to the support called "care allowance ". An internal part of this work is the analysis of costs of individual family members incurred on the care of the retired person, including the costs connected to the care at home compared to costs of the stay in a social or health facility.

The diploma thesis deals with the current trends of social services and assesses the impacts of reforms in Central Bohemia region. The goal of diploma thesis is the analysis of the effectiveness of the social services financing in Central Bohemia region and subsequent prognosis of development of the resident social services when an ageing of population is taken into account. In the theoretical part the thesis focuses on unsustainability of the concept of welfare state in the area of social services. Special attention is devoted to the multi-resources financing of social services and its ineffectiveness. Analytical part of the thesis confirms an ineffectiveness of the social services financing with the use of concrete cases of home of seniors in Central Bohemia region. During analysis the inspections of the social services and research among providers of the social services were used as a starting point. On the basis of this knowledge the strategic SWOT analysis which summes up the impacts of the reform in Central Bohemia region was carried out.

This master's thesis focuses on the valuation of the Municipal Library in Prague, the cultural institution allowances organization. Its aim is to estimate the value up for the date of 31th October 2013 for the purpose of its founder, Prague - the capital city, and to compare the measured value with the level of annual non-capital contribution for the Municipal Library from its founder. The valuation was performed by using the contingent valuation method, which is based on random sample of the questionnaire survey respondents who express their preferences. They are gradually guided to be able to provide the maximum price that they would be willing to pay for use of services and to be able to work out what financial compensation they would be willing to accept for the decrease in their quality life. The starting point of this thesis is to determine the prognosis of the number of registered readers, borrowings, economy of the Municipal Library, its market position and other requisites. This thesis is one of the few which contains valuation in the cultural sector in the Czech Republic.