This master’s thesis engages in elaborating the chosen ratio indicators of the two competing companies, elaborating time series out of these indicators and their equation. The prognosis of the future development will be determined based on these indicators and the suggestions will be formulated for eventual issues.

Title: Translation procedures and typology of equivalences used when translating Belgian and Dutch culture-specific items into the Czech language Author: Lenka Somolová Department: Charles University in Prague, Faculty of Arts Study program: Netherlandistics Supervisor: Prof. PhDr. Jana Rakšányiová, CSc. Number of pages: 115 Attachments: 51 pages Year: 2012 Key words: Culture-specific items, Belgium, Netherlands, translation procedures, exotising components. The thesis is a contribution to the field of cultural translation. It is focused on translation procedures used in translated books Belgický labyrint and Moje Nizozemsko. The practical part investigates single transfers of Belgian and Dutch cultural specifics. Obtained results are expected to reveal the typical translation procedures within the particular topics and moreover the translation strategy.

The present dissertation deals with an analysis of monthly time series of average temperatures and precipitation sums recorded at 44 sites in the Czech Republic over the period of 1961--2008. The main research purpose is to acquire deeper knowledge of regularities in the climatic time series development, using an appropriate set of statistical methods. A secondary objective is to search and find correlations between the research outcomes and basic geographic coordinates (altitude, longitude and latitude) of particular measurement stations and comparing all the results achieved for the selected climatic elements. There are two major contributions of this work. In the first place, it presents new knowledge in the field of climatic time series, particularly in connection with the strength and development of their seasonal component, further for instance analysing the relation between the distribution of a residual component and the geographic coordinates of the measurement stations. Another contribution lies in an extensive application of statistical methods of climatic time series analysis. Several types of methods were used, having employed both widely and rarely applied statistical tools (linear trends analysis and Box-Jenkins methodology respectively) as well as those used for the very first time (moving-seasonal time series).

The thesis deals with the demographic analysis of Kutná Hora region, with a focus on social services in the years 2005-2014. Between the monitored demographic indicators include the status and structure of the population, birth rate, mortality rate, rates of marriage, the divorce rate, migration and related indicators. The indicators were selected on the basis of their impact on social services. The values of the selected indicators of the region are also compared with the values of the whole of the Czech Republic. Most of the indicators of the region has the same trend as the average of the values of the Czech Republic, but there are even specific differences that characterize the region under consideration. All the data needed to draw up an analysis has been collected from the Czech Statistical Office. To assess the development of the various demographic indicators have been used by the elementary characteristics of the time series and the trend function. The prediction was made after the selected demographic indicators of the region of Kutná Hora in the year 2015 and 2016, which have a particular impact on social services. Furthermore, an analysis was made of the current state of social services in the region, where he was examined, the number of providers of social services, including their capacity. On the basis of the results of the analyses are in the conclusion drawn up proposals and recommendations for possible improvement of the situation in the framework of the social services in the region of Kutná Hora.

The diploma thesis is focused on analysis of the motivational component of municipalities which represents for municipalities a participation in personal tax revenues. The main aim of this thesis is to analyse and evaluate the development of this component in the years 2011 - 2017. The partial aim of this work is a calcualtion of the component in the years 2015 and 2016, an analysis of the motivational component in regions nad preferential municipalities including per capita and an analysis of the component according to the size cathegory of municipalities. The aim of the work is also to evaluate the legitimacy of annulment of the motivational component by amendment to the Act on Budgeraty Allocation of tax return. This diploma thesis delas with the terms public administration, regions, municipalities and financing of municipalities. The next part focuses on incomes of municipalities, particularly tax incomes and budgetary allocation of taxes including their development. The analytical part introduces some of the expected impacts of the amendment, a calculation of the motivational component, individual analyses and a general assessment.

The aim of this thesis was provision of authoritative document on which the company could comprehensively evaluate a given business opportunity and decide on its acceptance or rejection, or basis for further analysis. For this purpose I created a business plan according to current recommendations. In selected organizations I prepared analysis of internal and external environment to get the information necessary for the decision.

Dissertation interfaces juristic, tax and accounting questions of business of foreign person in Czech republic.

The thesis deals with checking and verification of financial statements the subjects of the public sector. In the first part of the thesis there is mentioned the general characteristic of public sector, there is also described systém of checking and verification financial statements. Practical part of the thesis is dedicated to the Ministry of Regional Development.

The goal of this thesis is to identify the problems of group audits and approach to solving individual problems areas. This thesis describes the contents of group audit manuals, which are not publicly available, and contributes to the understanding of the processes by which a group of auditors shall proceed in their work.

This work deals with an origin of the harmonic currents, their classification into symmetrical components and their influence on neutral conductor in distribution systems. It analyses the heat strain increase in distribution cables and distortion of supply tension in consequence of harmonic zero component flows in distribution system and it provides possibilities of neutral conductor overload and break-in protection.