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Corporate Tax Competition: A Meta-Analysis
Labíková, Nikol ; Polák, Petr (advisor) ; Schneider, Ondřej (referee)
This thesis provides the first meta-analysis investigating the effect of corporate tax competition among states, with special focus on the effect of the corporate tax rate change in competing country on the corporate tax rate in the home country. It examines 523 estimates from 20 published studies and working papers. Results of the meta-analysis show an evidence of substantial publication selectivity: researchers tend to discard negative and insignificant estimates, which overvalues the estimated effect size. Conducted precision effect test failed to find the evidence for the existence of a genuine effect of corporate tax competition. Empirical analysis shows that differences in the measurement of statutory and effective tax rate matter, thus the analysis was conducted on two separate sub-samples. Meta-regression analysis have found significant impact of variables related to publication bias for both sub-samples. Next to it, the results provide an evidence of significant influence of politically orientated controls, especially of the variable controlling whether or not there were elections in the particular year and state in case when the corporate tax rate changed. Powered by TCPDF (www.tcpdf.org)
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Portfolio diversification on P2P loan markets
Polák, Petr ; Skuhrovec, Jiří (advisor) ; Džmuráňová, Hana (referee)
This thesis presents ways how investors can construct optimal portfolios on on-line peer-to-peer lending platforms. Thesis uses standard portfolio theory and unique dataset from Lending Club platform of over 886 thousand loans issued since 2008 till the end of 2015. Firstly, this thesis shows that there is a non- zero covariance between loans from different credit grades and it is necessary to include it in portfolio management optimization. Secondly, the thesis with the help of a logistic regression identifies loan default determinants. Using the default predictions, the portfolio performance can be improved significantly. Thirdly, the thesis simulates diversification benefits stemming from investing into multiple loans. Powered by TCPDF (www.tcpdf.org)
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Sběr a zpracování dat při měření LED modulů předních světlometů
Polák, Petr ; Honzík, Petr (referee) ; Holek, Radovan (advisor)
The aim of this is devise a file of measured parameters for LED Module Check device which is using for measurement of headlamps LED modules and for following generating reports of measurements. At the beginning of the thesis is described LED Module Check functionality and LED parameters to following up. In the following section is decribed main class written in C# language, own measured values and their interpretation to XML format. Finally, are introduced tools for making and adjustment documents and conversion to PDF format.
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Information System Assessment and Proposal for ICT Modification
Černohorský, Michal ; Polák, Petr (referee) ; Koch, Miloš (advisor)
This diploma thesis deals with assessment of the organization's information system. This work is divided into two parts. The first part addresses theoretical description of the information systems and the definition of risks. The second part addresses the objectives of this work, which is the analysis of the current condition of the organization’s information system, identification of risks and suggestions of changes that aims to improve the current state of system and to eliminate discovered risks.
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System model for analysis of applicant decision in project of CzechEkoSystem
Polák, Petr ; Mildeová, Stanislava (advisor) ; Král, Miroslav (referee)
System Dynamics is a powerful approach to understanding the behaviour of complex systems. This thesis is focused on a simulation model, that goes from principles of System Dynamics and the model will solve the problem of insufficient number of applicants that meet a specific set of project requirements, which are defined by the government agency, CzechInvest. The project, CzechEkoSystem, is mainly focused on efficient development of small and medium sized enterprises based on their pioneering business model. The thesis begins by describing the basic theories of System Dynamics that are introduced and elaborated on, within the particular tools of the simulation model problem statement. Then key terms about the CzechEkoSystem project are introduced. In the conclusion, results and recommendations for increasing the portfolio of pioneering small and medium sized enterprises are presented.
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Multiple camera setup in film and tv
Skriečka, Jan ; Polák, Petr (advisor) ; Myslík, Jiří (referee)
The goal of this thesis is to summarize all the multiple camera setup situations in motion picture imaging. I would like to point out, that multiple camera setup is not only a domain of TV series but besides the economic and time saving reasons, the multiple camera setups can bring some new qualities in feature films making as well.
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Halt, hands up! Here is the border patrols. Who goes there?
POLÁK, Petr
The aim of my diploma paper is to approximate the period of the divided world in the area of Novohradské hory in South Bohemian region in the twentieth century. The paper is based on many unpublished archive materials, scientific literature and mainly on many interviews with the personal observers living in this area. At first, I try to capture general events at the Bohemian {--} Austrian state boundary from the eldest time to the present. Next chapters deals with the problems of locating border patrols, the lives of members of the Frontier police and the attendance of local people at security of the state boundary. Based on the unpublished materials, the paper introduces destinies of the detained people and the dead who tried to cross the state boundary illegaly. I would also like to mention the main illegal groups of the III. anticommunist revolt, which were operating in the Budweis region, and also the agents of foreign intelligence services. Generally, I try to capture destinies of not only direct victims of the Iron Curtain {--} who were in fact vulnerable runners, but also destinies of soldiers executing compulsory millitary services, who were unfortunatelly forced to execute their national duty {--} to protect the state boundaries of totalitarian regime.
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