Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.

The main theme of the dissertation work are allocations of sources in regular dialysis treatment in ethical context. The aim of the work is detection, description and understanding to ethical problems forming in context with questionable allocation of sources in regular dialysis treatment. The theoretical part of the work is concentrated on mapping above mentioned problems from various point of view. By the help of analysis of pertinent literature it is referred to historical determination and social-economic context of difficult allocation of rare sources in health service, which subsequently caused development of specific ethical problems in clinical practice of dialysis treatment. Above mentioned ethical problems are discussed chronologically, namely from the first using of a dialysis device up to now, when this therapy is considered to be a standard clinical method. The practical part of the work contains results of high-quality research, the aim of which was to explore the experience of respondents with allocation of resources in regular dialysis treatment and so in ethical context. The dates for the research were obtained by the help of expert dialogues, the method of interpretative phenomenological analysis was used to the analysis of dates. The results of the research is the interpretation...

The study of economic crises has been a major topic of interest in economics since at least the Great Depression and it has come to the fore once again after the latest crisis of late 2000s. It has also been one of the key themes for the Austrian school of economics in the form of the Austrian Business Cycle Theory (ABCT), which puts emphasis on monetary factors influencing capital structure of the economy. In this thesis we provide a comprehensive exposition of the distinctive points of Austrian approach to the study of markets, the ABCT's propositions and conclusions and also the most important criticism of the theory and replies to it. The theoretical part is accompanied by an empirical illustration on the economy of the United States of America in the period starting at the end of the latest crisis. Powered by TCPDF (www.tcpdf.org)

The aim of the thesis entitled Ninth grade primary school students in the town of Roudnice and their choice of the further course of education is to describe the factors that influence one's course of education, especially the choice of upper secondary educational institutions they decide to study, and empirically map this issue within the town of Roudnice. The theoretical part is divided into chapters according to factors that significantly influence students' choice of educational institutions during the ninth year of primary school. These factors are following: socio-economic background, family and gender, as well as psychological and developmental aspects of adolescence, during which the choice of a secondary school tends to be realized. These categories are then introduced through Czech and foreign researches. We also look at the transition between the lower and upper secondary education in terms of legislation and career counselling. The main part of the thesis is the empirical part, which includes a detailed description of our quantitative research and data analysis. The aim of the research is to map the decision making process in relation to the choice of the further course of education by Roudnice ninth grade students, or more specifically (1) what the most common characteristics of schools...

The subject of this thesis is to analyse the disbursement of funds the European Union on the territory of Visegrad countries within the programming period 2007 2013. Primarily the work deals how much was been reached from expected financial allocation resources and the resulting drawdown of funds divided into areas in which the finance income in countries and whether there really to fulfilled the commitments made by the country in the operational programs at the beginning of the programming period 2007 2013.

Wetland plant species rely largely on vegetative reproduction. Although all types of clonal growth organs are found in wetlands, special adaptations, e.g., turions, fragmentation and budding, are more frequent in true aquatic communities. However, root-sprouting is underrepresented, although it can be beneficial under disturbed conditions. This thesis focuses on ecological constrains potentially hindering root-sprouting in wetlands. This ability was studied in a wetland herb Rorippa palustris in relation to life history, injury timing and carbon economy of a plant. In addition, plant regeneration following submergence and severe disturbance was assessed.

The final thesis analyzes the actual situation of air transport in North America and the EU. New Open skies treaty signed by EU and USA (also EU and Canada) is the objective of the final thesis. An other goal is its influence on transatlantic flights. Moreover the final thesis treats of the allocation of the airport's slots and the actual safety situation as well. Finally there is a small part about alternative jet fuels and the perspectives of air freight transport.

This thesis is focused on ICT costs monitoring and controlling among enterprises, whose purpose is to maximize their market value and to achieve a profit by selling products or offering services and simultaneously these enterprises neither do operate in ICT industry nor banking and similar industries. Purpose of this thesis is to help responsible users with better understanding of causes where and why enterprise ICT cost origin. For this purpose there is formed a pattern for ICT costs monitoring and controlling. This pattern comes into use in enterprises in cases when it is necessary to discover true costs of ICT. The pattern is further convenient for costs controlling and budgeting and it could serve as a basis for ICT cost-effectiveness evaluation. Additional asset of this thesis would be an introduction of cost allocation methods, a software costs categorization in view of an acquiring form, and a description of appropriate budgeting methods.

The aim of this thesis was to provide manager of a particular e-shop a practical overview of the current state of strategic and operational management and to suggest possible solutions to discovered imperfections. Within the analysis of the current state following assessments has been accomplished: evaluations of company's vision, related goals, design and implementation of the strategy, organizational structure and set of procedures in the company, analysis of jobs activities and full time equivalent analysis. In addition, key business processes of the community e-shop have been mapped with employees and costs were assigned to their various activities, thereby to obtain quantification of the average cost per order. Steps were designed to optimise key processes to improve e-shop's operational efficiency.

The diploma thesis deals with mathematical modeling of the resource allocation problem in an energy system with respect to technical parameters of the used resources. The model includes random input variables affecting the amount of demand and constraints related to associated risks. The thesis addresses control of the operation of various types of boilers and also extends the system with a heat storage tank examining its impact on the behavior of the system and achieved results. The optimization model is based on a multi-period two-stage scenario model of stochastic programming and works with simulated data, which combines real data, statistically determined estimates, and the use of logistic regression. The implementation utilizes GAMS software. When comparing the achieved results with the current state, it was found that the heat storage tank has a positive effect on the function of the system as it allows for extended usage of the cheaper unregulated sources by storing surplus heat, and thus helps to reduce the overall costs of the system.