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Indemnity and Debt Debt Collection in a Business Entity
Zlámal, Aleš ; Kašpar, Jan (referee) ; Musilová, Helena (advisor)
The bachelor´s thesis focuses on the evaluation of the debts of chosen business entity from 2015 to 2019. The theoretical part of the thesis is focused on important juridical terms and debts from an economic point of view. The analytical part of the thesis deals with the development of debts of specific entity and methods of securing and collecting debts which this entity uses. Based on the analytical part of the thesis, suggestions are made for the improvement of the current situation of securing and collecting debts.
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Sale of a Company from the Legal, Tax and Accouting Aspect
Rada, Michal ; Ing.Jan Kašpar (referee) ; Kocmanová, Alena (advisor)
The dissertation solves complex sale and purchase of a small farming business in period from February 2006 until June 2007. The progression including final valuation of entire selling process is for both seller and purchaser solved by the business legal issue, taxable and accounting view. Part of the dissertation is also a clarification of theoretical sale and purchase solvents of a business in Czech Republic.
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Masked face recognition
Kašpar, Jan ; Kříž, Petr (referee) ; Přinosil, Jiří (advisor)
This bachelor thesis focuses on the recognition of people with covered faces. The work describes four algorithms InsightFace, FaceNet, OpenFace, and face recognition. From these algorithms, the most suitable for recognizing people with a covered face is selected. Two databases of persons are created, and two models for the recognition of persons are trained; one is for the recognition of persons with a covered face and the other for non-covered persons. ROC curves are created for these models to determine the accuracy of the models. The created program is used to recognize people or to add them to the database created by SQLite.
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Assessing Economic Situation of a Company and Proposals for Its Improvement
Zlámal, Aleš ; Kašpar, Jan (referee) ; Doubravský, Karel (advisor)
The diploma thesis is focused on finding out the economic situation of the company XYZ s.r.o. by using financial analysis and statistical methods. In the introductory part of the thesis, economic indicators and the financial analysis itself are defined, as well as time series and correlation and regression analysis. In the second part of the thesis, calculations of economic indicators are carried out and, for selected indicators, their development in the next two years is predicted using statistical methods. At the end of the chapter, the dependence between two indicators is determined. In the last part of the thesis, proposals are made that could help the analyzed company to improve its current state.
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Application for building and displaying attack vectors using social engineering
Kašpar, Jan ; Vostoupal, Jakub (referee) ; Harašta, Jakub (advisor)
This thesis focuses on the most used social engineering techniques today, legislation related to social engineering and the development of a Red Teaming application. The thesis describes the social engineering techniques that are used, the paragraphs that are most commonly encountered in the use of these techniques and describes the functionality of the application that focuses on the Vishing technique and helps not to break the laws that have been identified as the most risky.
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Yield and quality of hemp (Cannabis sativa) grown in organic and conventional farming
KAŠPAR, Jan
Hemp is an ancient crop that has a wide range of uses compared to commonly grown crops. The aim of this study was to evaluate the effect of variety and cultivation system on the yield of total biomass, amount of flowers, leaves, achenes and plant waste, the thousand achene weight, the proportion of size fractions of achenes, the proportion of shelled aschenes and husks and the yield of oil. Hemp cultivation can be recommended for organic farming, because hemp plants had significantly the higher weight of female plants and the yield of total biomass in green and dry matter in t/ha both at flowering and at the end of vegetation perod. They also had the higher production of inflorescences and leaves, and the production of achenes. The cultivation systems are comparable in the proportion of coating layers of achenes and the thousand achene weight. The conventional system was significantly better in the proportion of oil in the achenes and the proportion of the size fraction of achenes above 3.5 mm. When comparing the varieties, a higher yield of biomass and achenes was achieved for the variety Santhica 70 from conventional production (Meclov), namely 57.3 t/ha and 1.5 t/ha. The yield of flowers and leaves was higher from organic production (Chlum) in the Fedora 17 variety, namely 3.08 /ha. The higher proportion of oil in hemp achenes was determined for the variety Santhica 70 from conventional production (Sušice) at 16.5%.
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Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
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Teaching of goniometric functions at high school using internet
Motyčková, Marie ; Robová, Jarmila (advisor) ; Kašpar, Jan (referee)
The thesis deals with the posibilities of using internet in teaching trigonometry. It is divided into two parts. Already existing web sites are the topic of the first part. Sites which were found are briefly described and classified. At the end of this part, table with criteria used for classification of the sites is stated. Second part of the thesis consists of new web sites concerning trigonometry. Goniometric functions with their graphs, evaluating of values, definitions by unit circle, etc. are included. Interactive elements are implemented as Java applets. Applets are also heavily used for ilustrating trigonometric section of web sites. This section includes trigonometric theorems with proofs and exercises which use them in solutions. Proofs and exercises are supplemented by Java scripts which stepwise reveal help.
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