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Turning Radius Limits of Vehicles and Common Drivers and Their Application in Software for Traffic Accident Reconstruction
Jelínková, Eliška ; Tylšar, Vladimír (referee) ; Semela, Marek (advisor)
The diploma thesis deals with the turning technique of cars and common drivers. The thesis examines the behavior of vehicles and drivers when cornering, forward and reverse driving. The aim of the thesis is to analyze the technique of turning vehicles and common drivers and apply the acquired data to simulation programs for road accident analysis. The individual aims of the thesis are theoretical description of the given problem and experimental verification of the parameters of radii, angles and time course of turning of different vehicles and common drivers in forward and reverse driving under comparable conditions and to describe mutual relations.
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Morning letter as a tool for promoting reading and literacy
Jelínková, Eliška ; Poche Kargerová, Jana (advisor) ; Vallin, Petra (referee)
This Master's Thesis deals with the Morning Letter from the program Step by Step as a possible tool for developing reading literacy. The theoretical part deals with the definition of reading literacy, the individual components and its anchoring in the Framework Education Program for Elementary Education. Thesis compares the key competences set out in the Framework Education Program for Elementary Education with reading literacy and explains their relationship and the importance of their equal development. It also describes one of the key program in this area, the program Reading and Writing for Critical Thinking, and its methods of developing reading literacy. It also deals with program Step by Step and the development of reading literacy as its component. Thesis focuses mainly on the Morning Letter as a possible reading strategy. The practical part is based on observations and interviews with teachers from the program Step by Step and their experience with Morning Letters and which forms of them are confirmed to be useful and how is perceived its overlap in reading literacy. It also includes a set of Morning Letters applied in mainstream class and their analysis and reflection in terms of reading literacy. Based on this analysis thesis it also contains a few designs of Morning Letters emerging...
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The Role of Tax Havens for Banks: Evidence from Two Firm-Level Datasets
Jelínková, Eliška ; Janský, Petr (advisor) ; Janda, Karel (referee)
Thesis: The Role of Tax Havens for Banks: Evidence from Two Firm-Level Datasets by Eliška Jelínková The thesis focuses on the base erosion and profit shifting in the banking sector, a topic that has not been studied much so far. We are the first to compare Orbis data with recently available country-by-country reporting data on banks' economic activities. In Orbis data, we identify underreporting of the number of countries where bank groups operate, tax, or the number of employees while some of the profits seem to be missing in country-by-country reporting data. In the second part, we study the tendency of banks to shift their profits due to two incentive - either low taxation or high financial secrecy. We find that the locations of banks' profits are sensitive to statutory tax rates and that this elasticity is higher at higher levels of statutory tax rates while effective tax rates do not seem to affect banks behavior. For the first time in this context, we use the secrecy score of the Financial Secrecy Index to analyze the secrecy incentive to shift the profit but we do not find any significant evidence that financial secrecy influences banks' behavior. Finally, we provide the first analysis of whether the obligation to disclose information on the country basis from the year 2014 has any effect on...
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Intersubjectivity in the Work of Jan Patočka
Jelínková, Eliška ; Švec, Ondřej (advisor) ; Čapek, Jakub (referee)
(in English): The work analyzes Patočka's conception of intersubjectivity between the doctrine of the three movements of human existence and the draft of asubjective phenomenology. Its starting point is the interpretation of human existence as movement, the key aspects of which being phenomenal corporeality, temporality, Patočka's "radicalization" of the Aristotelian conception of movement and the revision of phenomenological reflection. This interpretation results in an outline of the primary two-pole shared situation, which is later followed by an interpretation of intersubjective modalities based on the interpretation of the doctrine of the three movements, which relies mainly on the leitmotif of returning to oneself through others. The synthesizing step of the work is to consider the topic of intersubjectivity in connection with asubjective phenomenology. Its main motives are the reconstruction of an independent phenomenal sphere and a relationship to the whole. The final evaluation deals with the importance of intersubjectivity in both projects, their compatibility, and the benefits of their joint consideration.
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The Role of Tax Havens for Banks: Evidence from Two Firm-Level Datasets
Jelínková, Eliška ; Janský, Petr (advisor) ; Janda, Karel (referee)
Thesis: The Role of Tax Havens for Banks: Evidence from Two Firm-Level Datasets by Eliška Jelínková The thesis focuses on the base erosion and profit shifting in the banking sector, a topic that has not been studied much so far. We are the first to compare Orbis data with recently available country-by-country reporting data on banks' economic activities. In Orbis data, we identify underreporting of the number of countries where bank groups operate, tax, or the number of employees while some of the profits seem to be missing in country-by-country reporting data. In the second part, we study the tendency of banks to shift their profits due to two incentive - either low taxation or high financial secrecy. We find that the locations of banks' profits are sensitive to statutory tax rates and that this elasticity is higher at higher levels of statutory tax rates while effective tax rates do not seem to affect banks behavior. For the first time in this context, we use the secrecy score of the Financial Secrecy Index to analyze the secrecy incentive to shift the profit but we do not find any significant evidence that financial secrecy influences banks' behavior. Finally, we provide the first analysis of whether the obligation to disclose information on the country basis from the year 2014 has any effect on...
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Turning Radius Limits of Vehicles and Common Drivers and Their Application in Software for Traffic Accident Reconstruction
Jelínková, Eliška ; Tylšar, Vladimír (referee) ; Semela, Marek (advisor)
The diploma thesis deals with the turning technique of cars and common drivers. The thesis examines the behavior of vehicles and drivers when cornering, forward and reverse driving. The aim of the thesis is to analyze the technique of turning vehicles and common drivers and apply the acquired data to simulation programs for road accident analysis. The individual aims of the thesis are theoretical description of the given problem and experimental verification of the parameters of radii, angles and time course of turning of different vehicles and common drivers in forward and reverse driving under comparable conditions and to describe mutual relations.
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Morning letter as a tool for promoting reading and literacy
Jelínková, Eliška ; Poche Kargerová, Jana (advisor) ; Vallin, Petra (referee)
This Master's Thesis deals with the Morning Letter from the program Step by Step as a possible tool for developing reading literacy. The theoretical part deals with the definition of reading literacy, the individual components and its anchoring in the Framework Education Program for Elementary Education. Thesis compares the key competences set out in the Framework Education Program for Elementary Education with reading literacy and explains their relationship and the importance of their equal development. It also describes one of the key program in this area, the program Reading and Writing for Critical Thinking, and its methods of developing reading literacy. It also deals with program Step by Step and the development of reading literacy as its component. Thesis focuses mainly on the Morning Letter as a possible reading strategy. The practical part is based on observations and interviews with teachers from the program Step by Step and their experience with Morning Letters and which forms of them are confirmed to be useful and how is perceived its overlap in reading literacy. It also includes a set of Morning Letters applied in mainstream class and their analysis and reflection in terms of reading literacy. Based on this analysis thesis it also contains a few designs of Morning Letters emerging...
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Estimating the Misalignment between the Locations of Profits and Economic Activities of EU's Banks
Jelínková, Eliška ; Janský, Petr (advisor) ; Wang, Yao (referee)
Estimating the Misalignment between the Locations of Profits and Economic Activities of EU's Banks Author: Eliška Jelínková Supervisor: Petr Janský Ph.D. In this thesis we focus on the misalignment of European multinational banks' profits and the role of tax havens in banks' taxation. We use the existing literature and our newly collected data to estimate the difference between the location of banks' declared profit and the real economic activity in a given country. We estimate the impact of unitary taxation using an apportionment formula on banks' redistributed tax base as well as on overall tax base in a given country. We find that banks report their profits disproportionally to their economic activities in given countries. If profit were apportioned across countries on the basis of employees and turnover, approximately 60% of the profits would be redistributed on average each year. Then we focus on where the main part of a banks' profit goes and compare the results with an existing list of tax havens. We conclude that the low-tax countries play a significant role in profit redistribution of banks and that the related risk of base erosion and profit shifting is higher for large banks.
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Financial assets of commercial insurance companies in the Czech Republic
Jelínková, Eliška ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The graduation thesis deals with financial assets in commercial insurance companies in the Czech Republic. The theisis defines financial assets in commercial insurance companies in the Czech Republic, describes financial assets as a part of financial invesments and defines specific reporting, initial valuation and appreciation of the balance sheet day. Czech legal regulations are compared with International Financial Reporting Standards regulations. The graduation thesis decsribes and critically assesses the valuation of financial assets on the balance sheet day in the commercial insurance companies in the Czech Republic.
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Financial analysis
Jelínková, Eliška ; Rauš, Jiří (advisor)
This paper focuses on the financial analysis. It is a description of subject matter and purpose, users and methods. There is also practical part with analysis of a selected company.
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