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Violating European Union competition rules
TĚHNÍKOVÁ, Eva
The objectiv of my dissertation is mainly to introduce the problems of economic competition to the readers and to refer to the incidents of anti-competitive practices. In the introduction I defined the European Community from the historical aspect and I named all the legislative rules and contracts, that are pivotal to the European Community. In order to define in more profound terms I applied myself to Treaty of the establishement of the European community (articles 81 and 82 EC). Moreover, the readers can gain insights into various forms of violating the rules of economic competition such as abuse a position of dominance, dumping, mergers and acquisition, cartels, developing countries, ect. The practical part is based on the most serious anti-competitive practices in the European Community, which was handled by the European Commission, European Court of First Instance and by the antimonopol offices. At the end of my work, there are some practical tips for the companies, which either consciously or unconsciously behave anti-competitively which influences the common European market. The main sources of my dissertation were the basic treaties of the European Community, the Treaty of Maastricht, the Treaty of Amsterdam and treaty of Nice.
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Assessing in financial account
ZEDEK, Milan
The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets and debts, total sum and shareholders' capital are dependent on the selected valuation method. Level of costs is deduced from the valuation of property and debts. It{\crq}s influenced by the consumption or decreasing of assets and by increasing of debts. The valuation method has also impact on financial analysis of company. The valuation problems is basicaly given by the changes of market price of assets and by the changes of buying power of used monetary unit. For the valuation of assets and debts can be used following valuation platforms: historical cost, realisable value, current cost, current valuation, fair value. Key moments when the valuation takes place are valution with acquisition, valuation during possesion and valuation with sales of assets. The valuation in Czech Republic is primary govern by the accounting law. Valuation according IFRS/IAS is based on conceptual framework and also on elementary international standards.
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Liability of a member state for damage
Švec, Martin ; Tomášek, Michal (advisor) ; Svoboda, Pavel (referee)
Resumé Intangible assets of the individuals and their legal protection are the building stones of the modern democratic state of the 21st century. Their protection against state authority is the privilege which the modern civilized law provides. European Community represents legal structure which, to substantial extent, forms this modern law and moves forward. Primary law of the European Community does not directly regulate liability of the state for harm caused by violation of the Community law by its authority. European Court of Justice has deduced from the principles based on which the European Community has been established, that existence of such liability is inhere principles to which European Community accords. According article 220 of the EC Treaty has European Court of Justice responsibility for supervising fulfillment of the law by interpretation and implementation of this Treaty. This supervision is primarily governed by principle effet utile which imposes duty to interpret Community standards in such way that will reach the targets set by EC Treaty. Principle liability of the state for harm caused to the individual by violation of the Community law has been for the first time explicitly defined by Court of Justice in the case of Francovich and Bonifaci v Italy. Court of Justice is in its...
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Implementation of Business Intelligence
Bľanda, Lukáš ; Novotný, Ota (advisor) ; Chalupník, Tomáš (referee)
This diploma thesis deals with the implementation of Business Intelligence solution in a travel industry company and its interconnection to Balanced Scorecard as one of the enterprise performance management tool. First part focuses on pointing out the main theoretical foundations of Balanced Scorecard and Business Intelligence. It describes Balanced Scorecard and its principles and it also defines Business Intelligence, the architecture of BI and the implementation process generally. In the second part the particular metrics model is generated and a few specific metrics from this model are implemented in the Business Intelligence pilot project.
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Security aspects of database systems implementation
Pokorný, Tomáš ; Chlapek, Dušan (advisor) ; Macák, Petr (referee)
The aim of this thesis is to provide a comprehensive overview of database systems security. Reader is introduced into the basis of information security and its development. Following chapter defines a concept of database system security using ISO/IEC 27000 Standard. The findings from this chapter form a complex list of requirements on database security. One chapter also deals with legal aspects of this domain. Second part of this thesis offers a comparison of four object-relational database systems - Oracle, IBM DB2, Microsoft SQL Server, and PostgreSQL. Comparative criteria are based upon the list of requirements on database security and reflect specific attributes of the specific type of the data model. The comparison aims at utilization possibilities of each database product as well as its limitations.
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The relationship between direct regulation of an international sales contract and that under the conflict-of-law rules
Holý, Václav ; Brodec, Jan (referee) ; Kučera, Zdeněk (advisor)
The relationship between direct regulation of an international sales contract and that under the conflict of laws rules (Master's degree thesis) Abstract The purpose of my thesis is to analyse the relation between the regulation based on the CISG and the regulations based on the conflict of laws rules. The reason for my research is the important role that the unified CISG regulation plays in the international commerce and the complicated legal issues connected with its sphere of application in particular at the moment, when the nature of conflict of laws rules changes throughout Europe. My thesis is based mainly on foreign sources, German, English and Spanish in particular. It includes a representative sample of relevant court decisions and arbitral awards as well. Czech sources are used especially when dealing with theoretical and general question. Occasionally some Czech court decisions are included. The thesis is composed of three chapters, proceeding from the general issues to the specific ones. Chapter One deals with the most general questions of relation between CISG and conflict of laws rules. The chapter is subdivided into four parts. Part One describes the relation between CISG and conflict of laws rules in respect of their legal power and explains that CISG has to be applied before the conflict of...
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car in business
Urban, Pavel ; Müllerová, Libuše (advisor)
This treatise deals with cars in business. Cars and taxes are inseparable part of life of almost everybody. From my point of view the car in the system of taxation in the Czech Republic is the area, which is the most complicated field at all. On the other hand it is the most used method for tax optimisation. For these reasons I focused my work on problems of cars and taxes, especially income taxes. In the first section of this dissertation some important expressions are explained -- for example I could mention: owner, possessor, lessor, leaseholder, road motor vehicle, segmentation and classification of vehicles etc. This part also includes legislative resources concerning the vehicles. There are explained possibilities of tax optimisation as well -- e.g. problems of depreciations, timing of selling the car and inclusion of the car into the business property. To conclude, I would like to point out the methods presenting financial data and car depreciations from accounting view.
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Competence Paramedic in the Czech Republic
ČERNÝ, Jaroslav
Paramedics´ competencies in the Czech Republic is the name of the subject of this bachelor thesis. The thesis is targeted on mapping the knowledge of the competencies of paramedics and their satisfaction with the extent of activities performed under their competence. The theoretical part of this thesis systematically clarifies the relevant issue. I describe the Integrated Rescue System and the organization thereof on the grounds of the primary representation on which the health rescue service is based. As concerns such rescue service, the thesis is focused on the legislative development, specification and financing thereof. I also specify details of the individual types of rescue teams and describe paramedics with an emphasis on legal norms. The thesis also deals with obtaining and utilizing expertise and with specialist education. Paramedics´ competencies are broken down by several groups described in great detail. In the practical part, I used the method of quantitative research. The data collection method is an anonymous questionnaire. The research team consisted of paramedics working for the Health Rescue Service of the South Bohemian Region. The questionnaires were distributed to seven various rescue stations. The answered queries confirmed both hypotheses. The results show that paramedics know their professional competencies and, when performing their jobs, are satisfied with the extent of the activities performed under their competence. The thesis shows that paramedics´ competencies are not sufficiently well described in legal norms. As a result of such insufficiency, the situation of paramedics is uselessly complicated. In the thesis, I deal with the negative reverse issues and propose a document determined for paramedics to achieve a better legal position.
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Management kvality
Kašparová, Andrea ; Veber, Jaromír (advisor)
Tato práce je věnována managementu kvality a jeho přístupům, které vedou k dosahování vysoké úrovně jakosti výrobků a služeb. V teoretické části byly vymezeny hlavní přístupy systému managementu kvality, které lze v podniku zavést. Jednalo se o přístupy správné výrobní a hygienické praxe, přístup podle normy ISO 9001, celosvětově uznávaný TQM a jeho model Excelence EFQM.Praktická část je věnována principům správné výrobní praxe a problémům, které byly spojeny s jejím dodržováním s ohledem na čistou finální produkci.
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Application statistical methods for estimation customer lifetime value
Samuseva, Katsiaryna ; Vraná, Lenka (advisor) ; Sobíšek, Lukáš (referee)
This bachelor thesis pay attention on statistical methods managing relationship with customers and different approaches of estimation customer lifetime value for the company in long time period. It is an empirical type of bachelor thesis, where we will test the theoretical assumptions on the real data. During this paper we research and measure customers behavior in order to obtain quantitative outputs to adaptation marketing strategy, efficient allocation of resources and choosing key clients. On the basis of past and present behavior we simulate expected in future level of purchasing behavior and thus try to determine the most profitable target groups for high-quality application of marketing tools. Main purposes of thesis are describing various attitudes to modeling CLV, applying the model Pareto/NBD on real date of the company Práce pro Vás, to evaluate forecast applicability in practice. Following tasks will be resolved in this paper: to introduce advantages and disadvantages of each modeling CLV approach, to evaluate quality of Pareto/NBD model and to determine the advanced extensions of the research in this issue. There are various attitudes to estimation of CLV, which are described in theoretical chapters, but practical part of this paper focuses primarily on application of probability model Pareto/NBD. With the help of Pareto/NBD managers can get the information about future customers activity, i.e. expected number of transactions from real behavior a probability that customer will be active in observation period. In nowadays reality of overloaded market, almost in every business sector, every company should rely on quantitative base of marketing and choose target clients, on which to focus their marketing efforts. Exactly this need matches with described and applied in this bachelor thesis model Pareto/NBD, with it help we will estimate customer lifetime value for strategic decisions and managing relationship with customers. Finally, we will resolve continuous tasks and will achieve all the determined goals.
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