No description available.

No description available.

Práce se zabývá rozborem hospodaření příspěvkové organizace - pražské základní školy. Pozornost je věnována také finanční kontrole v těchto organizacích. Práce zachycuje návrh řízení příspěvkové organizace pomocí metody Balanced Scorecard.

Diploma thesis deals with the issue of controlling in a specific company. The first part deals with theory - definition of controlling, describing it in strategic and operational terms and characterizes individual activities in the company. In the second part is mentioned characteristics of the particular company and discussions of the importance of controlling. The main goal was demonstration of meaningfullness and practical usefulness of controlling in the company.

The Phytophthora cactorum species complex in Europe is composed of P. cactorum, Phytophthora hedraiandra, and a hybrid species Phytophthora x serendipita. Evolutionary analyses using the amplified fragment length polymorphism (AFLP) method were carried out on 133 isolates from 19 countries. The AFLP data were complemented by sequence analysis of three genes (ITS region of ribosomal RNA gene, phenolic acid decarboxylase Pheca I, and Cytochrome oxidase Cox I), morphometric analysis and cardinal temperature data. The high proportion of clonal genotypes, low gene flow among groups, which was defined by the structure analysis, and low Nei´s gene diversity confirms the homothallic life cycle of the groups. On the other hand, the ITS, Cox I and Pheca I sequence data support occasional hybridization between species. The structure K = 5 grouping revealed two groups of hybrid origin (C2 and F). While the C2 group resembles P. x serendipita, the F group includes Finnish isolates characterized by high oogonial abortion rates and slow growth. The morphological characters routinely used in identification of Phytophthora species are not useful for delimitation of species from the P. cactorum complex. Therefore, we discuss the status of P. hedraiandra as a separate species. The epitypification of P. cactorum is proposed. The reactions of isolates of Phytophthora cactorum, P. nicotianae and P. × pelgrandis to metalaxyl, mancozeb, dimethomorph, streptomycin and chloramphenicol were tested to obtain information about the variability of resistance in these pathogens. Distinct genetic groups showed significant differences in resistance to all tested substances except streptomycin. In response to streptomycin, the growth inhibition rates of distinct groups did not differ significantly. The most remarkable differences were detected in the reactions to chloramphenicol and metalaxyl. Discriminant analysis evaluating the effect of all substances confirmed the differences among the groups, which are in agreement with the differences revealed by earlier DNA analyses.

Title: Doping - Awareness of female tennis players from the world elite group regarding the question of doping. Thesis objective: The objective of this thesis is to gather and evaluate information acquired using questionnaire surveys about the knowledge of top female tennis players from the world elite group related to the issue of doping, and the selection of information and materials for subsequent analysis. Methods: To achieve the objectives of the thesis, the author applied the questionnaire and document analysis sociological research method. Results: After evaluating the results of the questionnaire survey, a significantly insufficient awareness was discovered for one third of the respondents. The remaining two thirds show average knowledge in the monitored area. Key words: doping, anti-doping policy, prohibited list, doping control, tennis. 4

Diplomová práce byla vypracována na téma hospodaření územních samosprávných celků (ÚSC). Obec je zde charakterizována z právního, účetního a rozpočového hlediska. Největší pozornost je věnována vývoji právní úpravy problematiky přezkoumání ÚSC ve Středočeském kraji v letech 2004 a 2005. Součástí je dotazníkové šetření provedené mezi kontrolory oddělení přezkoumání KÚ Středočeského kraje.

DP na příkladu Společného regionálního operačního programu (SROP) mapuje nastavený systém finančních toků a kontroly strukturálních fondů v ČR se zaměřením na identifikaci hlavních problémových okruhů a nastínění možností jejich řešení. DP obsahuje jednak teoretické shrnutí informací o regionální a strukturální politice EU a ČR a čerpání prostředků z fondů EU v ČR a jednak podrobný popis finančních toků a kontroly v rámci SROP, identifikaci a analýzu dosavadních zkušeností a problémů a návrhy doporučení k jejich řešení. Dílčím cílem DP bylo připravit případovou studii pro výuku předmětů Evropské ekonomické integrace na VŠE v Praze, která je v DP prezentována.

The thesis named Analysis of wine classification in context of the CAFIA inspections presents an overview of important wine classification systems and description of this system in the Czech Republic. The thesis focuses further on data analysis of CAFIA wine classification data, namely from the point of view of wine analytical parameters. Data analysis on CAFIA's inspection data was made from the point of view how wine producers classifying their wines respect the food and wine law requirements. The analysis was made from data within years 2005 and 2014 in the form of tables and charts with comments. The analysis of inspection data shows that producers classifying their wine have three time less percentage of non-complying inspections then non-classifying producers, which indicates their higher level of respect the law. On the basis of the analysis of administrative proceedings it is evident that increasing seriousness of administrative offences and their repetition cause increasing of imposed fines for both of types of producers and that some wine producers still have reserves with regard to compliance with the food law. Therefore a consistent inspection is necessary because it contibutes besides protection of consumers economic interests aso to equal conditions for competition on the market.

The aim of the dissertation is evaluation of relation between utility properties and economics of breeding cattle - breed Charolais at the chosen farm. Especially breeding conditions and zootechnical measures with their effects on the economic results in years 2009 - 2014. There is in the literatury searches described the principle of breeding cattle and its economic conditions in the Czech Republic. Further history, characteristic of the breed and its breeding standard. There is chracterized the current state and expansion of the breed in the Czech Republic and France, the country of origin. The way of the checking the utility and the monitoring of decisive utility properties is written here. The work was done in the farm Komensko. The farm is focused on crop production with 696ha and breeding cows without a market production of milk with 102ha meadows and pastures. There is currently bred 76 pieces in the basic herd. The herd is before completion of the transmission crossbreeding owing to repeatedly mating of bulls Charolais. The achieved results of the reproduction are good thanks to replacing insemination natural breeding. Reserves were found in growth capabilities of calves, when monitoring weights on the 120th, 210th and 365th day were lagging behind the average in the Czech Republic and France. The achieved sales display an increasing trend, but are constrained by the expansion of basic herd and accelerated eliminate of cows with participation milk breed. The farm shows a profit during the monitoring period. The farm had the highest profit in 2014 and it was 431 823.- CZK. By contrast the farm had the lowest profit in 2010 with the result 18 035.- CZK. Generally we can say the farm had the highest profits in the last free years. That happened because of the increasing revenues from the sold animals and higher income from the subsidies. Promise for the future is to finish the transitional process and to allow selling the breeding material instead of the cattle for a much better price.