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Reporting of Financial Derivatives under IFRS
Novotný, Jan ; Procházka, David (advisor) ; Vašek, Libor (referee)
This diploma thesis focuses on reporting of financial derivatives under the rules set by International Financial Reporting Standards (IFRS). It analyses the hedging transactions, but it also aims at the speculations. From the range of IFRS hedging transactions closely describes Fair Value hedge and Cash Flow hedge. Furthermore it deals with the most frequent hedging cases like the hedging of foreign currency risk and interest rate risk. The real historic data from the markets are applied in his diploma paper.
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Analysis of the public transportation in Prague
Novotný, Jan ; Pova, Patrik (advisor) ; Květoň, Viktor (referee)
In my bachelor thesis, I deal with public transportation in Prague. I open with characterizing public transportation as a whole and I mention the most important milestones in it's evolution. Later on, I mention the possible sorts of transportation and I specify a list of all the carriers operating in Prague. The practical part of my work begins with characteristic of methodology and continues with analysis itself. The data about Prague public transportation are put to a time line that begins with the year 2001 and ends with the year 2009. I also compare the figures about Prague with other Czech cities (Brno and Ostrava) or European cities (Paris, Moscow, London). Last, but not least, I address the current topics that appear in connection to Prague public transportation.
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Marketing of tourism offer of the town of Žatec
Novotný, Jan ; Černá, Jitka (advisor) ; Válka, Jiří (referee)
The thesis analyses the marketing of tourism offer of the town of Žatec with a particular emphasis on its principal product -- the Temple of Hops and Beer. Its main objective is to formulate proposals of specific marketing measures for the popularization of the general tourism offer of the town of Žatec and the Temple of Hops and Beer for the last quarter of the year 2011 and 2012. After defining the main tourist industry attractions of Žatec, the thesis builts upon the SWOT analysis and 5P marketing mix. In the case of the Temple of Hops and Beer the paper presents a proposal of the marketing plan incorporating 5C marketing approach, which assesses the above-mentioned product from a broader visitor's point of view. Both approaches are adjusted to budget and public administration management rules. This thesis' conclusion will serve as an input for the tourism industry subjects in Žatec in accordance with the development strategies approved on local, regional, as well as national level.
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Individual tree crowns delineation using local maxima approach and seeded region growing technique
Novotný, Jan ; Hanuš, Jan ; Lukeš, Petr ; Kaplan, Věroslav
Remote sensing applications in forestry can profit from a rapid development of optical sensors. Applied algorithms should be suited to the new properties of the data (very high resolution and wide spectral range). Segmentation of the image into objects is an important task in forestry applications of optical remote sensing. Segmentation of individual tree crowns involves two parts — detection and delineation phase. Local maxima approach and seeded region growing technique are presented as the key concepts. Furthermore improvements, namely histogram equalization and Voronoi diagram, are incorporated. Two datasets were processed and results of the segmentation are presented. Hyperspectral data with spatial resolution of 0.8m were found as a suitable for segmentation process with 84% and 78% accuracy of detection phase and 64% and 52% accuracy in delineation phase respectively. Finally discussion of recommended settings in the algorithm is presented.
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Surface roughness and resistivity of thin films
Franc, J. ; Novotný, Jan
Surface finish of alumina thin film substrates was measured with stylus profilometer. A connection between the obtained values of Ra and the thin film resistance was studied. No correlation can be found owing to big stylus radius and computation method used in profilometer.
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