Práce se soustředí na komparaci východisek neoklasické environmentální ekonomie, ekologické institucionální ekonomie a tržních přístupů k ochraně životního prostředí. Uvedené tři ekonomicko-teoretické směry v současné době představují hlavní paradigmata v rámci ekonomie životního prostředí a soupeří o míru vlivu na ekologickou politiku jednotlivých států či nadnárodních organizací. Jelikož tyto směry dochází k diametrálně odlišným doporučením ohledně preferovaných režimů správy přírodních zdrojů (státní, komunitní či soukromé vlastnictví), je cílem komparace nalézt prvky pro možný společný postup či naopak identifikovat příčiny hlavních odlišností. Ucelené srovnání všech tří ekonomicko-teoretických směrů nebylo doposud provedeno, což vede k izolovanému vývoji všech tří sledovaných paradigmat.

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First part of diploma thesis deals with decision making tasks in classification according to objective of expenses allocation and relationship with enterprise capacity. Thesis also deals with information support for managers while solving decision-making tasks. Second part od thesis contains an introduction of Druchema and description of three decision-making tasks solved by Druchema's managers.

The aim of this master thesis is to analyze the process of pricing of water and sewerage in the company Severočeské vodovody a kanalizace, subsequent evaluation of applied approaches and suggest own solution. The first part deals with theoretical knowledge in the area of pricing. The second part analyzes the process of pricing in the company, which includes a summary with own evaluation and recommendations. The primary source of information, required for the practical part, were website of the company, website of the company owner and interviews with experts.

The aim of the thesis is to analyse costing, to asses the used costing methods in the company and to propose an improvement of the system of the costing in this company. The thesis is divided into 2 parts, the theoretical part and the practical part. In the practical part there is an analysis of costing of the company in the practical part. The result of this application is to compare the preliminary and final costing and the analysis of a variance.

Regulation of photosynthesis and primary production in globally important cyanobacterium Prochlorococcus marinus under nitrogen and light stress were examined. The study investigated the model describing relationship between photosynthetic activity and primary production. The photosynthetic energy budget and the efficiency of converting the photosynthetic energy into biomass were described. Molecular and physiological approaches were applied to analyse the utilization of photosynthetic energy and regulation of metabolism to investigate the influence of streamlined oxygen-evolving cluster on the photosynthetic activities.

The thesis deals with the concept of distributive justice in the context of health care, whereas the main point of view is transplantation medicine. The field of transplantology has been globally struggling with the lack of resources, but unlike other medical sectors, the deficiency is not in financial resources, but life savings organs. The vital organs need to be distributed in a justifiable way among patients registered on waiting lists. The paper aims to explore different approaches to such allocation and to assess them from the legal and ethical perspective. The first part of the thesis introduces the concept of distributive justice with an emphasis on the right to health care. Further focus is on transplantation, with a brief description of the history of transplantation activities and the development of the whole society's perception of this method. Another part of the paper is devoted to the ethical discussion and associated controversial issues, especially to those that may potentially influence the general lack of organs. The next chapters describe current legislation on transplantation at international, European and national level, as a legal framework for the system of allocation criteria, on basis of which the distribution of organs takes place in practice. For their assessment,...

Insurance companies or other financial institutions face financial risks during their various activites. Risk capital is allocated in order to cover these risks. The goal of capital allocation is to redistribute this capital to various constituents of the firm with respect to their riskiness. The thesis deals with risk measures and allocation methods. Special emphasis is put on the notions of coherent risk measures and coherent allocation methods. Conditions of coherence are checked for certain allocation methods. The thesis also deals with practical calculation of allocations to individual risks using allocation methods. 1

Diplomová práce se věnuje zmapování a analýze jak nehmotného majetku tak zejména samotného procesu alokace, který je známější pod svým anglickým názvem Purchase price allocation ("PPA"), v celé své komplexnosti. První část DP se věnuje mapování teoretické části, jejíž střípky jsou rozesety v mnoha cizojazyčných zdrojích. Je zde provedena podrobná analýza nehmotného majetku a jeho oceňování pro potřebu alokace kupní ceny. Druhá část je věnována praktické aplikaci první části na příkladech, nikoli nepodobných praxi.

Due to the constantly growing interest of the companies in project management, the demand on the available information systems increased. In the past, many IT companies implemented systems for managing projects, but almost 90% of them used only a limited number of available modules. For this reason, the demand for optimization of information systems increased. One of the key requirement was optimization of management of personnel working on the project in order to assure the efficiency which leads to reduction of the company's costs. Now, the companies, and not only those operating in IT area, require that the information system systems that would facilitate the best possible overview of the utilization and availability of human resources working on particular project.