Abstract Evaluation of the effect of radiation on evapotranspiration estimates and drought indices The severity of drought can be inferred from water balance, of which evapotranspiration is a component. The evapotranspiration estimates are often based on the FAO 56 methodology with the net radiation as the main input. Usually, however, the latter is not directly measured. This study investigates to which extent can the direct solar radiation and the long-wave net radiation measurements be replaced by calculation according to FAO 56 with constant or locally optimised radiation coefficients or, for the long-wave net radiation, the coefficients according to Penman (1948). The problem is demonstrated on data from the Solar and Ozone Observatory in Hradec Králové for 2011 and 2012. On average, the estimates of solar radiation are satisfactory even with the standard coefficients and can be improved by local optimisation of the coefficients. The estimates for particular days may considerably differ from reality. The long-wave net radiation estimate according to FAO 56 is, on average, by about 30 % lower than the measured long-wave net radiation or an estimate thereof based on locally optimised or Penman's coefficients, with the average differences between any two of the last three methods much smaller (less than 9 %). The inaccuracy of estimates for particular days is considerable, too. The average reference crop evapotranspiration according to FAO 56 with standard coefficients is therefore considerably higher (by about 15 %) than analogous evapotranspiration obtained from the measured radiation or according to FAO 56 with optimised or Penman's radiation coefficients. The cause is that grass in the observatory was not irrigated. It therefore occasionally suffered from water stress and got overheated. The use of FAO 56 with the radiation inputs measured or calculated using other than the standard radiation coefficients may underestimate the evapotranspiration and the need for irrigation.

Tato diplomová práce analyzuje úlohu a metody vedení pracovníků na základní úrovni managementu formou případové studie na břeclavské pobočce firmy AutoCont CZ, hotelu Terezka, Molitanové divize firmy Gumotex a. s. a navrhnout možnosti zvýšení její účinnosti. Obsahuje charakteristyky stylu vedení, efektivní vedení, řešení lidských potřeb, motivaci a jednotlivé manažerské role.

This paper presents an investigation into the relationship between the announcement of acquisitions, the existence of positive abnormal return for shares of these firms and market efficiency in Germany, France and Great Britain. The sample of transactions ranged from January 2010 to December 2015. This thesis has used the event study methodology where the Cumulative Average Abnormal Returns (CAAR) of the target and bidder firm's stock prices in different event windows have been analysed. Across all the markets, target firm's stock price yields positive CAAR that is significantly different from zero on the day of the announcement. Unlike the target firms, bidder firms do not show statistically significant CAAR for all analysed markets. The second goal was to analyse market efficiency using CAAR data from the event study. It was concluded that the analysed markets behave in a semi-strong form of market efficiency with potential cases of insider trading identified.

As a result of nuclear weapons tests and accidents of nuclear power plant which has occurred during the recent history, a radiocaesium (137Cs) was released to the environment. Considering the half-life, radiocaesium has been still presented and detected in the components of the Czech environment, especially in forest ecosystem. Radiocaesium content and transfer was studied in the individual biotic component of forest ecosystem using the bilberry plants (Vaccinium myrtillus L.) which excel in effective radiocaesium accumulation ability. During the last three years, the collection more than 350 samples was conducted. The samples of vegetative and generative parts of bilberries and soil samples were collected from mountain area of interest which were severely contaminated with radiocaesium. Average surface activity of radiocaesium was 4007 Bq.m-2 for Jeseníky, 2807 Bq.m-2 for Orlické hory and 1783 Bq.m-2 for Krkonoše. Depending on the soil properties of the sample locality, the aggregated transfer factor (TF-AG) was established. The aggregated transfer factor for radiocaesium reached values ranging from 4,42E-03 to 3,25E-01 m2.kg-1. The values of aggregated transfer factor demonstrated slight but statistically highly significant negative correlations with content of clay particles. The weak but statistically significant positive correlation between aggregated transfer factor and content of humus was determined. The slight but statistically significant negative correlation between aggregated transfer factor and active soil reaction was also identified. The correlation between TF-AG and altitude was not proven. However, based on the multivariate analysis the Generalized Linear Model (GLM procedure), only content of clay particles and active pH had highly significant effect on the aggregated transfer factor. Effect of other tested factors was not established. Radiocaesium translocation analyses demonstrated the significant seasonal variation of 137Cs in bilberry plant. Radiocaesium percentage representation was identified in the individual parts of bilberry plant as follows. Stems of bilberry demonstrated the lowest content of radiocaesium, then fruits, subsequently leaves and the root kept the highest content of radiocesium. Consumption of herbal bilberry tea and bilberry fresh fruit does not endanger the health of the Czech population and the contribution to total radiation dose is negligible.

ŘEZNÍČKOVÁ ZUZANA, Measuring the taxation of income derived from work in European countries. Thesis. Brno: Mendel University, 2018. The diploma thesis deals with the analysis in the field of effective taxation with a focus on income tax of individuals. Part of the thesis is also a proposal for a possible improvement in the field of income taxation in the Czech Republic. The literary research contains basic concepts concerning the tax systems of selected countries, effective tax rates, elements influencing this tax and also income inequality.The practical part is composed of two units. The second is about redistribution of income within the countries surveyed. The conclusion contains suggestions and recommendations that lead to the goal of the thesis.

The efficient market hypothesis is one of the most important propositions in finance theory and has been subjected to years of rigorous empirical testing. We examine power of a new tool for evaluating market efficiency, fractal dimension. Characteristics and abilities of fractal dimension measure are explored through extensive Monte Carlo simulations. We prove that it provides an accurate evaluation of market's efficiency and its changes. This approach is highly innovative and creates new possibilities for examination of markets. The uniqueness of fractal dimension is in its ability to assign a numerical ranking to examined series describing the level of (in)efficiency; it is accurate for small samples of observations and quickly reflects changes in market efficiency structure. Powered by TCPDF (www.tcpdf.org)

1 ABSTRACT: This thesis deals with Dutch primary school headmaster profession standard analysis. Its goal is to break down facts, how this standard is framed, how does it relate to theory, what are the headmaster's job criteria, how is his/her post determined, and lastly, how is this standard used. One of the parts is the analysis of headmaster's position and personal plan as a tool for further education. Considering the size of text and language differences, content text analysis is used. The standard itself, based on competencies, their models, and effective leadership characteristics as tools for headmaster's as well as children education, is going through a lot of change. These changes are widely described in this work, which also mentions what parts of this standard are possible to take into consideration in the Czech republic. KEYWORDS: Standard - kompetence - effective leadership - Personlijk plan

This master thesis is focused on portfolio diversification. In the Czech Republic, the majority of the population still deposits their free funds to current accounts, but the yield is not sufficient to cover the devaluation caused by inflation. In addition, investments in securities enable these funds to be better valued (naturally with a higher risk). The aggregate of all investments is called the investment portfolio. Harry Markowitz is the founder of modern portfolio theory. The aim of the thesis is to compile an optimal portfolio from chosen financial assets. The theoretical part of the thesis describes the terms such as the financial market, its nature and function and the basic elements of the investment strategy - profitability, risk and liquidity. On top of that, this part describes problems of portfolio theory with a focus on the Markowitz model of optimization. In total 15 stocks-issuing companies are selected from various industries. These companies are traded both on the Czech and American stock markets. The practical part is focused on creating optimal portfolio of selected financial assets. For different attitudes of the investor to risk and its selected strategy the optimal portfolio according to Markowitz is compiled. The weights of individual securities are determined as well as the yield and risk of the portfolios created and an effective boundary is demarcated.

Disertační práce se zabývá teoretickou analýzou firmy v kontextu její hodnoty a to zejména prismatem manažerských teorií firmy. Na základě teoretické analýzy jsou formulovány čtyři hypotézy sledující vztah mezi hodnotou firmy a vybranými aspekty vlastnické struktury nebo fundamentálními faktory. Výsledky empirické analýzy jsou interpretovány jak ve vztahu k řízení firmy tak ve vazbě na investiční rozhodování na kapitálovém trhu.

This work deals with internal and external communications, both in theory and in practical terms. Findings from the theoretical parts are used in the analysis of communication specific organization. The theoretical part deals with different forms, types, resources and communication tools. The practical part is realized by an analysis of internal communication, both vertical and horizontal plane and the analysis of external communications with external entities. The analysis of communication is supported by a questionnaire survey which is then evaluated and is based on specific recommendations designed to improve communication within the organization.