The aim of this diploma thesis is to prepare a business plan for an already existing social cashback web portal and to verify its viability. The thesis is divided into two parts. The theoretical part defines basic terms such as business and entrepreneurship, business plan and its components. In the practical part, you will find a concrete description of the business opportunity and analysis of the factors influencing its future development, including financial plan. Based on the results and the business plan, it is not recommended to continue the project due to the negative results of financial indicators and various methods of investment evaluation (net present value, internal rate of return).

The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and components. Shortly is mentioned characteristic of company, its history, present, sales and SWOT analysis. The main orientation of diploma thesis is on calculation system of the company, its descrtiption, methods of set-up and anylysis. Closing part of thesis includes summary of basic pieces of knowledge from analysis of calculation formula (system), which is compared with method of target casting, which belongs to modern methods of strategic management accounting. In the last part is given calculation in the case of additional item of material rate and quantification of impacts.

The thesis "Use of tools and methods of management accounting in formulation and implementation of a project company's strategy" describes the tools and methods of managerial accounting which project-oriented companies should use in strategy formulation and its subsequent implementation. The theoretical part focuses on the description of methods and tools of strategic management and the ways to implement them. Practical part applies the defined methodical processes to a project-oriented company VPÚ DECO PRAHA a. s. To this company, I drafted a mission and vision, created a SWOT analysis that served as a basis for Cross-Impact analysis and subsequently produced a Balanced Scorecard model, tailored to its needs. I also calculated the company's target costing.

Group of people with mental illness is a very diverse group. Due to its diagnosis they have to face prejudices and stigmatization, which influences all levels of their lives - even the working one. This diploma thesis People with mental disorders and their access to the labour market examines the position of persons with mental disorders on the labor market. It is based on the premise that employment is an important element for every person, as it provides an income and, above all, represents belonging to the majority society. In this work I introduce the setting of Czech legislation and public policy documents, I realize my own quantitative (using content analysis of media outputs) and qualitative (using semi-structured expert interviews) research and based on that I classify people with mental illness into the relevant target population according to the Theory of social construction of target populations (according to Schneider and Ingram). I choose this procedure of combined (= mixed) research to collect a sufficient amount of data. This theory says how benefits or burdens are allocated in society. I define the problems and, in conclusion, I present possible recommendations how the situation could change with the help of public policy instruments and how the the stigma that these people have to...

The diploma thesis deals with educationally disadvantaged student at public universities in Czechia. Thesis presumes the existence of educational inequality in Czech educational system and the effect of disadvantages based on attained education level of student's parents. These inequalities hadn't significantly changed even after the massification of tertiary education sector. The population of educationally disadvantaged in the thesis is equivalent to first generation student population, meaning the families with unattained tertiary education level. The main objective is to find out designs of policies targeting this group and to explore perception of the population. To achieve the goal, the thesis is using social construction of target framework. In this way, designs of applied policies are analyzed and the social construction of the target population is defined. The thesis uses qualitative research methods, using thematic document analysis of annual reports and long-term plans of all public universities and then uses the academic senate reports and semi-structured interviews with universities' representatives with selection of cases regarding the first analysis findings. The results show that educationally disadvantaged population remains undefined and there is a general lack of relevant...

The thesis deals with setting of a system of social housing in the municipalities of the Czech Republic. It is based in particular on the Concept of Social Housing of the Czech Republic 2015-2025, as the legislation on social housing in the Czech Republic has not yet been approved by the Chamber of Deputies of the Parliament of the Czech Republic. The system is very fragmented for the above reason, there is no consensus in the definition, not even in determining to whom and under what conditions social housing should be allocated. The thesis builds on Schneider and Ingram public policy theory, the theory of social construction of target populations ("TSKCP"). The two main concepts of TSCTP - target population and policy design are the optics and subject of analysis. The most important research activity could be described as an analysis of the availability of social housing in 2nd level municipalities, which was implemented in the form of survey of 388 municipal webpages in order to find out the mention and methodology of providing social housing. Additional interviews with social and housing commissioners took place within one region of the Czech Republic, where we can presume similar socio-economic conditions, but due to anonymity, it cannot be specified more precisely. From the methodological...

UNIVERZITA KARLOVA FAKULTA SOCIÁLNÍCH VĚD Institut Sociologických studií Katedra Veřejné a sociální politiky Diplomová práce 2019 Denisa Kefurtová UNIVERZITA KARLOVA FAKULTA SOCIÁLNÍCH VĚD Institut Sociologických studií Katedra Veřejné a sociální politiky Rámcová analýza institucionální péče o děti mladší tří let Diplomová práce Autor práce: Denisa Kefurtová Studijní program: Veřejná a sociální politika Vedoucí práce: Mgr. Magdalena Mouralová Rok obhajoby: 2019 Prohlášení 1. Prohlašuji, že jsem předkládanou práci zpracovala samostatně a použila jen uvedené prameny a literaturu. 2. Prohlašuji, že práce nebyla využita k získání jiného titulu. 3. Souhlasím s tím, aby práce byla zpřístupněna pro studijní a výzkumné účely. V Praze dne 31. 7. 2019 Denisa Kefurtová Bibliografický záznam KEFURTOVÁ, Denisa. Rámcová analýza institucionální péče o děti mladší tří let. Praha, 2019. 73 s. Diplomová práce (Mgr.). Univerzita Karlova, Fakulta sociálních věd, Institut Politologie. Katedra Politologie. Vedoucí diplomové práce Mgr. Magdalena Mouralová Rozsah práce: 118 200 znaků včetně mezer bez anotací, seznamu literatury a příloh Anotace Tato diplomová práce se zabývá politikou předškolního vzdělávání, konkrétně přijímáním dvouletých dětí do mateřských škol v České republice. Novela školského zákona, která měla předškolním...

The master thesis is focused on policy design identification in relation to trans people in the Czech Republic in the time period 2012 - 2020. The work uses the theory of Social Construction of Target Population (TSKCP) written by authors Schneider and Ingram. The goal of this paper is to describe three main elements of TSKCP: content of public policy, political power of the target population and its social construction. Based on this, the paper aims to classify the target group of trans people according to the typology of the theory used. For the purpose of this paper, five interviews with respondents were conducted and especially statements of experts as well as analysis of public policy documents are the key parts for answering the research question. Next, analysis of more than seventy online articles related to the examined population within the given time frame was conducted, thanks to which the question of how trans people are constructed in the Czech internet media was answered. There were two main kategories as an outcome of this analysis, including a more detailed explanation. The work also brings in its results the identification of benefits and burdens that arise for the examined target population from the legislative setting.

The aim of this paper is to explain the policy process of regional social service development strategies in the area of services for drug users. The process is explained on examination of two cases of very diverse regional strategies representing good and bad practice. Social construction of target populations is used as a theoretical framework and the research aims to verify and develop its theoretical assumptions. Subjective perceptions of key actors are deconstructed through public document analysis and in- depth interviews. Service providers are perceived as a trustworthy and competent policy actor and as such they play an important role in the development of medium-term strategy. The prevailing positive construction of drug users by providers and the strong position of service providers contribute to broad distribution of services for drug users in both examined regions. The main difference between the cases is explained by different perception of drug users by the public, different continuity of planning processes, and variance in the dynamic relationship between public opinion and key public policy makers.

The aim of this paper is to explain the policy process of regional social service development strategies in the area of services for drug users. The process is explained on examination of two cases of very diverse regional strategies representing good and bad practice. Social construction of target populations is used as a theoretical framework and the research aims to verify and develop its theoretical assumptions. Subjective perceptions of key actors are deconstructed through public document analysis and in- depth interviews. Service providers are perceived as a trustworthy and competent policy actor and as such they play an important role in the development of medium-term strategy. The prevailing positive construction of drug users by providers and the strong position of service providers contribute to broad distribution of services for drug users in both examined regions. The main difference between the cases is explained by different perception of drug users by the public, different continuity of planning processes, and variance in the dynamic relationship between public opinion and key public policy makers.