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The impact of regulation on the protection of financial intermediary clients
Zámečník, Petr ; Heřman, Jan (advisor) ; Kislingerová, Eva (referee) ; Rozsa, Zoltán (referee)
Financial intermediation due to misselling harms consumers. The work concerns to regulation of financial intermediaries and relation between financial intermediary and his or her client. The main objective is to analyze how the regulatory of commissions impact financial intermediation. The paper analyzes the current form of legal status of financial intermediation in the European Union and the Czech Republic and results in analyzing the impacts of regulatory proposals that was discussed in Chamber of Deputies Parliament of the Czech Republic. It concludes that if the proposals were accepted, it will not improve the quality of consumer protection, but even can cause damage to the client. The current legislative base moreover provides sufficient resources to prosecuting financial intermediation, which does not respect the client's interest. For analyzing the relation between financial intermediary and his or her client is developed theoretical model based on theory of games.
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De-merger of companies
Grohoľová, Alžběta ; Vomáčková, Hana (advisor) ; Pospíšil, Jiří (referee)
The main aim of this thesis is to describe the complex transaction that is de-merger. It outlines the legal process of divisions, accounting and tax procedures. From the legal point of view, the main emphasis is put on the decisive date and draft terms of division. The accounting part concentrates on valuation and deferred tax. There is also a brief characterization of corporate income tax regarding divisions. The last part of this thesis describes some examples from accounting practice and their analysis and comparison.
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Employee Liability for damage
Tran Thi Thuy, Linh ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
This bachelor thesis adresses the liability of an employee for damage and is primarily focused on liability for the deficit on fiduciary values that the employee is obliged to bill. The thesis comprises of 5 chapters. The first chapter introduces the general term of responsibility and legal liability. Second chapter focuses on liability in labor law and third chapter is already adressing liability for damage. Liability of the employee will be discussed in fourth chapter with a focus on the deficit on fiduciary values that the employee is required to bill. Based on the jurisprudence and professional articles, I will will study to which extent is right to require a liability after an employee and how and under which circumstances can be an employee released from it. In order to fulfill my aims I also analysed the chosen court judgment of the High Court of the Czech republic.
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Models of time structures of interest rates and their use in valuation of liabilities of life insurance Company
Turussova, Valeriya ; Witzany, Jiří (advisor) ; Mazáček, David (referee)
This master thesis aims to describe problematics of the stochastic modeling of time structures of interest rates with Vasicek, CIR and Hull-White models and the use of these models in valuation of liabilities and time value of options and guaranties in life insurance. In the theoretical part of the thesis there are fundamentals of stochastic calculus, stochastic models of interest rates and introduction to problematics of life insurance defined. Furthermore, the last practical part of the thesis demonstrates impact of particular models on the value of liabilities in relation to clients and on the value of TVOG of real European life insurance Company.
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University education as a requisite demand for specialized qualification of teachers in numery schools caused by changes is preschool education
Hamáková, Ludmila ; Voda, Jan (advisor) ; Trojanová, Irena (referee)
TITLE: "The university education as a necessary precondition for professional qualifications of kindergarten teachers in changing conditions /requirements for pre-school education." AUTHOR: Bc. Ludmila Hamáková DEPARTMENT: School Management Centre SUPERVISOR: Jan Voda, Ph. D. ABSTRACT The thesis deals with professional demands made on kindergarten teachers by our present society. In its theoretical part, the education preparing kindergarten teachers and pedagogical competences are analysed, which is set into the legislative framework to show the problem area within fundamental legal and pedagogical documents, along with specification of competences and preparatory education, the key concepts. The practical part is focused on gathering profession-related data from two groups of students (two secondary school graduates, three university graduates) to compare the level of their preparatory education. The research part provides conclusions reflecting the higher level of the theoretical education at universities. KEY WORDS: Preparatory education, qualifications, competences
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The Motivation of the Students between the 11 - 15 Years in Foreign Langure Teaching
MÁLKOVÁ, Kateřina
This diploma thesis deals with a second language learners´ motivation at primary schools, particularly its effects on English lessons. At the very beginning it describes the term motivation, all kinds of motivation we can meet with and features which it is composed from. The aim of thesis is to evaluate which types of motivation students find the most stimulating for studying second language, whether intrinsic or extrinsic motivation and its relation with the attitude which learners take towards the second language.
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Human Capital and Investing into it in the Selected Company
Kosa, Kristina ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
In this graduate work studied problems of human capital and investing in it. Currently, the concept of human capital is widely used. From all enterprise resources, especially in human capital contains the greatest scope for increasing the efficiency of the functioning of modern enterprise. Human capital is becoming the object of investing together with technical equipment, buildings, technologies. The theoretical part describes the basic concepts of human capital, basic viewpoints on human capital theory. The goal of this graduate work is the comparison points of view on the human capital theory and forecasts of market development of human capital in the Czech Republic and the Russian Federation. In the practical part analyzed investing behavior of the Russian group of companies Master in human capital.
The task of the practical part is to find out how the company trying to develop its human capital.
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Mergers of Business Corporations and Their Influence on Financial Situation
Kubáňová, Andrea ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
This thesis is concerned with domestic mergers of business corporations realized between 2009 - 2012 and their influence on financial situation of chosen subjects. The first part of my paper describes basic theoretical aspects of mergers including their division and motives leading to the realization and their phases. The second chapter consists of trade-legal and accounting adjustment of mergers. Considering practical part, the main focus is on legal modification valid from 31. 12. 2011 to 1. 1. 2012. Following part of this thesis explains accounting solutions of mergers in example, where the immediate impact is shown on realization of the opening balance sheet. The fourth part is concerned with financial analysis, where the sources, users and relevant methods are mentioned. All analysis and results are submitted and described in the final part of my thesis.
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Liferay Portal from developer´s perspective
Herain, Vít ; Pour, Jan (advisor) ; Pavlíčková, Jarmila (referee)
The topic of this thesis is Liferay Portal, which is a technology based on Java programming language and portlet applications. The technology is not well known among developers despite of the fact that the usage of this technology is quite common in the commercial sphere. The main aim of the thesis is to create a suite of procedures and hints in order to facilitate portlet development for beginners, who are planning to use technologies Spring framework and AngularJS. The secondary objectives include defining the paradigm related to portlet development, analysing portal specifics and its benefits, describing the Liferay Portal from different viewpoints, to compare Liferay to competitive solutions and finally creation, de-velopment and documenting of the application composed of 2 portlets. The main functio-nality of these portlets is Personal Financial Management. Aims were achieved by obtaining information from the community of developers and from sources listed in the bibliography. Information obtained in the area of development was empirically verified using the developed application. There is a proposed procedure in the thesis in case of using the AngularJS technology in the area of portlet development and common issues related to this usage. The thesis consists of theoretical and practical part. The theoretical part deals with portals as such, mentions the market share, Java Portlet Specifications (JSR-168 and JSR-286) and defines the portlet development paradigm. The practical part of the thesis documents basic procedures necessary for portlet development with the option of using of AngularJS fra-mework and finally it documents the developed application from perspectives of the design and usage. The added value of this thesis is the intelligible guide how to start with development of portlets for Liferay Portal. The most important benefit is the guide created to simplify the usage of the AngularJS framework on the client side of the portlet (in the browser), becau-se usage in the common manner is not possible. The outcome and also the benefit is also the created application, which can be used in order to manage user´s expenses and incomes and which has already been used by the author for this purpose.
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Analysis of subthreshold public contracts on services
Vycudilíková, Eva ; Ochrana, František (advisor) ; Vítek, Leoš (referee)
The thesis deals with a topic of subthreshold public procurement on services in the Czech Republic in 2014. The main point of the thesis is to evaluate the effectiveness of the public procurement by analysing selected sample of the subthreshold public procurement on services in 2014. At first there is a brief description of general and legal requirements for the public procurement functioning. Secondly an analysis of the sample of the public procurement is made applying criteria as type of contracting entity or type of procedure. Then the influence of these two patterns on number of offers from contenders and also on savings of public financial assets is examined. Results of the regresion analysis say that there is a positive effect of the openess of procedures on creating the savings of the public financial assets.
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