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Influence of Initial Conditions on the Modulus of Elasticity of Concrete for Bridges
Blažek, Michal ; Bílek,, Vlastimil (referee) ; Cikrle, Petr (advisor)
Beside the compressive strength of concrete, which is considered as the basic parameter parameter for design of concrete structures a modulus of the concrete elasticity should be set as well. This thesis deals with influences, which are acting on the concrete, particularly within the initial stage of its hardening (i.e. within 28 days after casting). Nowadays, when time is the most valuable factor, some knowledge is required about mechanical properties of concrete earlier than after above mentioned 28 days and to apply them advantageously. The concrete in initial stage of hardening is influenced by many factors that affect progress of the elasticity modulus during the course of the time. For understanding of these problems a literature search was performed, as well as the experiment demonstrating the effect of temperature on the modulus of the concrete elasticity. The effect of temperature on the modulus of elasticity of concrete in initial stage of hardening has not been intensively studied yet. Therefore, more attention is paid to it by this elaborate. The experiment investigated the static and dynamic elastic modulus of concrete, whose recipe is similar to one used for production of prefabricated and prestressed bridge girders.
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Analysis of the Economic Situation in the Spa Czech Republic
Vojáčková, Šárka ; Vopátek, Jiří (advisor) ; Blažek, Martin (referee)
The subject of this diploma thesis is to analyse economic situation of the spas in The Czech Republic during the period of 2005 to 2014. The aim of this thesis is based on time series analysis to evaluate the economic situation of the spas in the Czech Republic and analyse the impact of changes in the indication list caused by Decree No. 267/2012 Coll. and Act No. 1/2015 Coll. In diploma thesis were used the methods of vertical and horizontal analysis to illustrate the development trends. The degree of influence of selected descriptors was measured by the correlation coefficient and the results are summarized in correlation matrix. The results of this analysis show significant changes in the structure of spas patients according to payments, what brought a series of negative impacts for the Czech spas. The negative effects of legislative changes in the spas industry in this period clearly exceeded positives.
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Banking Union
Košař, Martin ; Vopátek, Jiří (advisor) ; Blažek, Martin (referee)
The aim of this bachelor's thesis is to introduce individual pillars of the Banking Union and critically evaluate appropriateness of the whole concept, to give selected arguments for and against the voluntary entry into the Banking Union and subsequently to make an analysis of selected benefits and opportunities complemented by an analysis of selected disadvantages and risks, which would stem from participation in the Banking Union, for a state whose currency is not the euro. Another task of the work is to assess impacts of participation of the Czech Republic in the Banking Union. The research question is whether voluntary participation in the Banking Union is advantageous for the Czech Republic or not. The bachelor's thesis consists of three chapters. The first chapter introduces the concept of the Banking Union, including its individual pillars. The second chapter focuses on the possibility of voluntary participation in the Banking Union for the states whose currency is not the euro, and it also includes arguments for and against establishing close cooperation. The third chapter is represented by an analysis of benefits, opportunities, disadvantages and risks of voluntary participation in the Banking Union which is followed by an impact analysis of eventual participation of the Czech Republic. In conclusion, there is recapitulated the result of the analyses which consists in the recommendation to the Czech Republic not to join the Banking Union voluntarily.
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Social networks as a means of a law firm´s communication
Blažek, Michal ; Topolová, Ivana (advisor) ; Kubálková, Markéta (referee)
The bachelor thesis "Social networks as a means of law firm's communication" focuses on marketing and communication aspects of social networks, which are demonstrated on the example of Law firm Švehlík & Mikuláš's Facebook profile. The aim is to evaluate, how the social network profile affects the firm itself. The first, theoretical part, briefly characterises Marketing, Marketing mix, Marketing communication, On-line communication and last but not least Social networks. The main focus there is on Facebook. The second, practical part, describes the process of creating and controlling the Law firm Švehlík & Mikuláš's Facebook profile. In the end there is an evaluation of profile metrics, which leads to recommendations in order to improve the control and usage of Facebook profiles in general.
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Financial reporting of software companies under IFRS
Blažek, Michal ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.
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Beardless irises, their garden groups and breeding in the Czech Republic
Sekerka, Pavel ; Macháčková, Markéta ; Caspers, Zuzana ; Blažek, M.
Article present beardless irises (Apogon) and its organization into groups. It gives worldwide taxonomic overview and it highlights species suitable for growing in the Czech Rep. (Iris sibirica, I. spuria, I. ensata). It also demonstrates hybridization results of Iris spuria done by Mgr. Milan Blažek and other breeding work from the Czech Republic and natural fenotype variability in collected material. Finaly it show changes in EVIGEZ classification chart for genus Iris, to suit all irises - bearded and beardless, too.
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Research and development and valuable rights in Czech accounting legislation
Blažek, Michal ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The aim of the thesis is to create a manual for people who account for valuable rights and research and development in accordance with Czech legislation. The first part defines the terms intangible assets, fixed assets, research and development, valuable rights, capital improvements and goodwill. The second part specifies valuable rights, especially copyrights, patents, utility models, industrial designs, trademarks, know-how and domain names. This part is also focused on a valuation in owner's accounting, market valuation and valuation during business combinations, accounting for acquisition, amortization and decommissioning of valuable rights. The thesis mentions basic differences between accounting and tax legislation and between Czech and international accounting standards. The third part deals with research and development. Research and development is the driving force of the civilization and progress of whole society. It is evaluated most frequently by yield-based valuation methods, exceptionally by market or cost-based methods. It is supported by the state through grants, subsidies or tax reliefs. It is amortized by time or performance-based methods. The practical part deals with accounting for research and development and valuable rights in corporation when launching a new product.
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Draft layout of versatile production facility in the village of Dolní Bukovsko, České Budějovice district.
BLAŽEK, Martin
This diploma thesis addresses the layout of a universal factory building at a site on the development plan of the village of Dolní Bukovsko. At the beginning, the thesis deals with two design options. Subsequently, the project documentation of the universal factory building has been prepared for the building permit issue to the extent required for the declaration of a simple construction pursuant to Decree No. 499/2006 Coll. on building documentation. The project reflects the current requirements for the installation of modern production technologies, the economic aspect of minimum building investment costs, and the operating costs optimization of the given production in a medium-sized factory building.
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