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Liquidation of a company
Brandejsová, Michaela ; Miková, Tereza (advisor) ; Roubíčková, Jaroslava (referee)
The process of liquidation of corporations in the Czech Republic is the subject of the bachelor thesis. The whole course of the liquidation leading to a termination of the company is considered from the legal, financial and tax perspective. There are mentioned reasons for the liquidation of a company and description of the duties and rights of the liquidator as the central figure of the whole process at the very beginning of the theoretical part. Furthermore, the thesis deals primarily with the detailed description of the entire process of liquidation - from voluntary decision of the partners to finish the business to deletion of legal entities from the Commercial Register. In the practical part, alternatives to termination of the liquidation in a fictitious enterprise are given, primarily from accounting point of view.
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The Model of Financial Compensation for placement of a Deep Geological Repository of Radioactive Waste in the Czech republic in period from 2010 to 2016
Englerová, Anna ; Zeman, Martin (advisor) ; Vebrová, Ludmila (referee)
Author examines a way of allocation of governmental financial resources to municipalities in locations preselected for deep geological repository. She is searching for a way how to add a motivational incentive to the process of allocation of financial resources in order to improve municipalities attitude towards deep geological repository. Hypothesis, examined in this thesis, contains two related questions. It is assumed that (1) amount and structure of financial resources can significantly affect municipalities decision making and also that (2) current mechanism of allocation of compensations is ineffective and does not create sufficient incentives. Currently (end of the year 2016), negotiations between government and municipalities are in crisis despite significant financial compensation from government nuclear account to the municipalities. This thesis have potential to change municipalities negative stance on deep geological repository through motivational model of resource allocation. Theoretical part reviews basic economic background and introduces historical, sociological, technological and economic views of radioactivity and deep geological repository. In practical part author analyzes socio-economic situation, compares evolution of transfers from government to municipalities with their attitude towards deep geological repository in time and shows that current system of resource allocation does not motivate the municipalities to change their stance on deep geological repository. That confirms second part of our hypothesis. Author also proposes a motivational model of resource alllocation. She confirms its viability by comparing it with similar models from other countries, by surveying mayors of concerned municipalities and also by examining experts opinion. Verification of the model confirmed its motivational effect. By that, first assumption of our hypothesis, that structure of resource allocation can significantly affect municipalities decision making, was confirmed.
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Corners Detection in Images
Hýna, Petr ; Kršek, Přemysl (referee) ; Španěl, Michal (advisor)
Corner detection is important because of getting a subset of points from the set of all picture points. This subset is used for enquiry into relations of images. Searching of such relations is then less time and memory consuming. The text is about corner detection with focus on method Harris Stephens. The implementation is part of MDSTk and it is written in C/C++ with use of MDSTk's libraries.
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The value of life from macroenomic point of view in United States of America, Czech republic and Russia between years 2007-2014
Antoš, Michal ; Zeman, Martin (advisor) ; Brabec, Petr (referee)
The subject of this bachelor thesis is the research of the value of life calculation in the Czech republic, United states of America and Russia in 2007-2014.The main purpose is to analyze and compare values of life and major factors influencing them. The hypothesis is that value of life differs in selected countries due to distinctions of sections influencing them. The theoretical part is devoted to sections directly or indirectly influencing values of life, and then analyzing and comparing them together within the selected countries. The selected sections are education, health care, labor market, inequality and living standards. The practical thesis approach is to calculate the values of life for the individual states. The values of life are calculated for so called, representative individual, who is 40-years old citizen of selected country. In the period, in which is the value of life calculated, the retirement age and life expectancy are also considered in formula. Calculated values are examined and the economic and political measures are offered to the states, which can turn into significant increases in the value of life in future.
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Design of airframe mold for ultra-light aircraft manufacturing
Zatočilová, Aneta ; Dočkal, Aleš (referee) ; Paloušek, David (advisor)
This diploma thesis deals with digital data processing during the design of a mould of ultralight airplane airframe. The final digital model meets the demands on manufacturability by using CNC machining. The realization, in compliance with the reverse engineering approach, was conceived in four phases, which had to be solved step by step in order to preserve the continuity of the process. The phases correspond to the main chapters of the practical part of the thesis. The first part is focused on 3D digitalization of airplane fuselage by using an optic scanner ATOS and photogrammetric system Tritop. The result of this part is digital data of fuselage geometry in form of polygon grid. Next part deals with software reconstruction of collected data – by optimizing polygon grid in order to provide suitable base for surface modeling. The third part, the most time demanding, handles the creation of airplane fuselage surface model. Geometry has to satisfy requirements for smoothness and tangential or curvative connection of surfaces, including other requirements resulting from model usage. The final part of the thesis documents the procedure of deriving a mould from the aircraft fuselage geometry.
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Historical Jesus and the rise of Christianity
Habermann, Tomáš ; Matějů, Martin (referee) ; Czumalo, Vladimír (advisor)
Nejprve byla víra pravděpodobně formována Ježíšovými následovníky, kteří po duchovním utrpení, které jim způsobil kříž, vystoupili s novou nadějí. Byli to konkrétní lidé kteří si nanejvýš ve své fantazii mysleli, že jednají z boží vůle, ale byl to jejich "sebeklam". Byla to opět jejich psychika, divoce vizionářsky přeoraná, která zrodila křesťanskou víru. A velmi podobně na tom byly i další osobnosti - Štěpán, který se dostal do sporu s židovskou obcí a který byl ukamenován a především Pavel, pravděpodobně také velký extatik a vizionář, který má rozhodující podíl na vzniku křesťanství. Nechci zde nyní předkládat obsah své diplomové práce v duchu rešerše. Chci jen, aby si čtenář opravdu vzal k srdci klíčové myšlenky této práce a aby mu některé poznatky utkvěly v paměti a to i přes to, že snad bylo položeno více otázek než bylo dáno odpovědí. Rád bych, aby bylo naprosto jasné, že křesťanství je lidský výtvor, že Ježíš je historickou osobností a že evangelia nejsou historickým záznamem skutečných událostí, ale že jsou výpovědí o rodící se a transformující se víře. To vše jsou v podstatě základní fakta, která jsou ale velmi zajímavá a přitažlivá. A právě přitažlivost základních vědomostí mne vedla k tomu, jak jsem práci pojal - jako uvedení do problematiky pro všechny, kdo o ní mají zájem, ale zároveň i jako...
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Význam ohrožených druhů rostlin lesních biotopů ŠLP Křtiny pro místní komunity
Táborská, Kateřina
My thesis deals with some endangered species in the Training Forest Enterprise Křtiny and Moravian Karst, design certification of local forest nurseries logo regional product for sale, and also the importance for the local community. The work is focused on identifying endangered species of Training Forest Enterprise Křtiny, which are grown by the locals on their land in selected communities. Study deals with legislative restrictions in the management of endangered plant species. It explains the concept of the term "non-wood forest products", and its relevance to the forestry and biodiversity. In the work described conducted a field survey in which was collected seeds of selected endangered in the Moravian Karst for school forest enterprise Křtiny. Seeds were sown in a cold frame of Botanical garden and arboretum of Mendel University in Brno and made them germination tests. The last section describes the idea of certifing some forest nursery in the area of the Moravian Karst, giving the logo "MORAVSKÝ KRAS regional product." This tree nursery could selected endangered species grown and sold in order to increase the number of these plants in nature and the preservation of biodiversity.
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Chapters from nowaday piano life
Uhlík, Jakub ; Klánský, Ivan (advisor) ; Lapšanský, Marian (referee)
Abstract :
While thinking about my diploma thesis I sequentially came to the conclusion, that it will be better to concentrate on more issues , so that I could mention the things, which interest me. I believe that these chapters may give an answer and show the reader some problems, difficulties and also the beauties of contemporary life of the pianist. My thesis should not be considered as a guide book giving simple instructions. It should be an interesting databank of my opinions and insights, wich could reader freely polemize and can work with. The aim of the thesis is not to provide an exhaustive summary of the contemporary pianist?s experiences. However it is written in the form of reflections, critiques and short essays during 2010 and 2011. I am trying to hit the merits, which I consider interesting and stimulating for others.
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Taking into Account Number of Children in Pension System
Bechníková, Eva ; Klazar, Stanislav (advisor) ; Schvábová, Andrea (referee)
In this thesis is introduced unusual approach of pension system which takes into account number of behaved children. Attention is given to evaluation and comparison of the specific proposals of this approach if they can contribute to financial sustainability of the pension system. The theoretical part of the thesis is focused on classification of pension systems generally and characterization of the pension system in the Czech Republic. In the practical part of my thesis, the comparison between costs for raising a child and the state children financial support is shown on the theoretical example for parents with average salaries. Finally there are two recommended proposals of pension system which take into account number of children. The first one is based on implementation of mandatory funded pillar. The second concept operates within pay-as-you-go system with implementation of generation fund. The generation fund represents financial reserve to cover pensions in the period when productive generation will not be able to finance pensions sufficiently.
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