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Czech Republic will be able to meet the strategic objective of 13% of energy from renewable sources by 2020?
Piňková, Lucia ; Slavíková, Lenka (advisor)
The aim of this bachelor thesis is to assess whether the Czech Republic will be able to meet the European Commission's strategic goal of producing 13 % of the domestic electricity consumption from renewable resources in 2020. Based on my estimation of electricity consumption, utilization and useable potential of each renewable resource, I will calculate the maximum amount of electricity (in TWh per year), which can be produced from renewable resources in the Czech Republic. Consequently, I will also highlight what should be the potential investment to meet the strategic goal.
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Marriage spirituality in the life and work of Mons. Viliam Hoťko
Ulianková, Andrea ; Kohut, Pavel Vojtěch (advisor) ; Pelc, Bogdan (referee)
Andrea Ulianková, betroth SPIRITUALITY IN THE LIFE AND WORK OF MONS. VILIAMA HOTKU. Praha 2006, 45 s. Virtual theme of the work is the core spirituality of Viliam Hotka - a Slovak cleric, which is betroth spirituality. It brings us closer to the theme of betroth symbolism as a starting point of betroth spirituality as we find it in the tradition of the Old and New Testaments, in liturgy and in the mysticism of Christianity. Substance of the work is the life and work of the researched (studied) figure and a systematic presentation of betroth spirituality. The heart of the betroth spirituality rests in the emphasis of the spiritual reality of the gift of existential unity with God through Jesus Christ in the Holy Spirit. The work introduces the living through the betroth aspect of spirituality in the community Gratia, which is based upon spiritual foundation of Mons. Hotka and shares his personal charisma and spirituality. Key phrases: betroth symbolism Christian mysticism betroth spirituality existential unity community
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Electronic evidence in Slovak republic
Bilák, Martin ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The main goal of this thesis is based on the term of introduction of electronic sales records in the Slovak Republic to highlight the successes but also the shortcomings of this system. The theoretical part is to determine the issue of tax evasion, as one of the main reasons why there is very compulsory electronic records. The next chapter analyses the possible ways of dealing with electronic sales records and compares it with the method chosen in the Czech Republic. The practical part verifies the system's benefits for businesses questionnaire method. While estimates of the contribution for the state based on an analysis of sales, profits and taxes paid of selected businesses. The last part is made up of a model to help business in Slovakia to decide between the use of electronic records sales method for using an electronic cash register, or virtual cash register.
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Google Web Toolkit
Remiš, Michael ; Pecinovský, Rudolf (advisor) ; Šlajchrt, Zbyněk (referee)
This diploma thesis deals with development of web applications using Google web Toolkit. GWT is modern set of open source tools that allows developers to create Rich Internet Applications completely in Java without any deep knowledge of JavaScript. The theoretical part of this thesis is focused on architecture of Google Web Toolkit, basic approaches and some advanced topics as MVP architecture, client-server communication or persistence layer. The practical part consists of set of examples which demonstrates approaches described in theoretical part.
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Financial analysis and prognosis of future development of Vývoj, clothing cooperation in Třešti
Vašata, Martin ; Marek, Petr (advisor) ; Dufková, Eva (referee)
This bachelor thesis aims to perform financial analysis of the cooperative Vývoj, oděvní družstvo v Třešti. Furthermore, it contains an outline of a further development and a simple strategic analysis. The thesis consists of two parts. The first, methodical, part defines financial analysis, its methods and indicators. The basis of the first part is subsequently used in the second, analytic, part where the analysis of the company itself using data from 2009 to 2014 is made. The second part also contains spatial comparison of Vývoj, oděvní družstvo v Třešti with its competitors and comparison of the company and the clothing sector as a whole. The end of the second part is dedicated to prognosis of future development, when SWOT analysis and also planned balance sheet and income statement for the year 2015 are elaborated. In the end of this whole thesis a summary and fulfillment of aims are presented.
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ASEAN - establishment, development and perspectives of the Association of Southeast Asian Nations
Chaloupková, Jana ; Veselý, Zdeněk (advisor) ; Krines, Vlastimil (referee) ; Had, Miloslav (referee) ; Gombár, Eduard (referee)
The presented study is an analysis of the regional integration process of the Association of Southeast Asian Nations ASEAN utilizing theories of international relations and integration. The dissertation studies the factors which contributed to its formation, evolution and transformation and the perspectives of its further development. ASEAN was established by virtue of Bangkok Declaration signed on August 8, 1967 among Indonesia, Malaysia, Philippines, Singapore and Thailand. Subsequently Brunei joined the Association in 1984, Vietnam 1995, Laos and Myanmar 1997 and Cambodia 1999. ASEAN's formation falls within the process of creating of regional organizations after World War II, a period of the biggest development of the institutionalization of the international cooperation. Association was based on relatively free and voluntary cooperation and political declarations. With the end of Cold War and bipolarity, with the defeat of communism and the advent of political and economic reforms in the former socialist bloc ASEAN institutionally strengthened and transformed itself, expanded its membership and the decision to form ASEAN Free Trade Area AFTA in 1992 and the Treaty on the Common Effective Preferential Tariffs shifted Association from the stage of cooperation to integration. ASEAN becomes an international organization (based on international legal agreement with the objectives, principles, internal structure etc.) through the adoption of the Charter in 2008. The Charter is the symbol of the transition process from voluntary cooperation based on political declarations to creation of an intergovernmental organization with international legal personality and legal contractual basis for community building, to strengthen the norms and principles. ASEAN has functioned over 40 years based on personal, very frequent and regular contacts between the key elites (who have significantly contributed to its creation and development), as a grouping of common practice and an emerging common identity. It is a form of intergovernmental cooperation, where member states have exclusive position in the decision process; there are no supranational institutions that would have exclusive powers. ASEAN is the initiator of the development of regionalism in Asia, a considerable number of international structures, inter-and trans-regional contacts, forums and programs. Its activities after the Cold War fall into the framework of the new regionalism The thesis tries to point out possible perspectives for its future path, especially in connection to recently born special cooperation ASEAN+3 (China, Republic of Korea, Japan) and plans for building of East Asian Community (ASEAN+3, Australia, New Zealand, India) and its Free Trade Area. Basic characteristics of ASEAN integration process: it takes place in Southeast Asia, it is a process and a state, it consists of economic, political, security, social and cultural part, the emphasis is on economic affairs, its origin is in the postwar period, the main actors are the states and their elites (from the 90's NGO's, think-tanks and civil society become active creating a broad network of socio-cultural relations and interactions), integration expands by the process of ASEAN +3 and EAS, there is a spillover effect within and outside ASEAN, integration process is gradually evolving from a lower to a higher level. Carried out research has its limitations, since it is impossible to generalize the results and formulate a clear assessment of the large international complex, the information is always limited and the social process is miscellaneous. Well-known is the fact that political elites do not act according to the theories, which they often do not know, but based on their own understanding of reality and interests of individual states, eventually groups of countries. No theory is able to explain fully the evolution of ASEAN, failing to capture reality in its full extent, and thus the prospects for the future are some speculations. From the theoretical examination of ASEAN I elect neofuncionalism, since ASEAN represents a process of empowerment, where elites play a crucial role; they share many values and objectives and contribute to the integration process. The rise of transactions in the regional grouping (trade, communication, exchange of ideas), gradually creates a sense of common identity, elites have closer contacts and their values are complementary. Southeast Asia should occupy an important place in the Czech Republic's foreign policy, taking advantage of traditional contacts with the region. Priority should be given to economic ties and active political involvement in the multilateral framework of ASEM, an important part of political dialogue should be question of human rights.
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VAT fraud elimination
Sochor, Tomáš ; Moravec, Lukáš (advisor) ; Iveta, Iveta (referee)
This dissertation is about problems of tax evasion on VAT. The aim is to confirm hypothesis that subjects which are committing fraud on VAT have many of the identical characteristics. Another goal is to determine this identical characteristics.
The theoretical part of this dissertation contains introduction into VAT problematic with emphasis on carousel fraud, where are presented individual parts of carousel chain and approaches which administrators of tax are using.
In Analytical part of dissertation, which form a basis of this work, are analysed data from 50 real tax control. This data are analysed and searched for identical characteristics of VAT fraud. By using regression analysis is searched bond strength of this characteristics to amount of assessed tax.
In conclusion are evaluated results from analytical part of this dissertation.
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Optimum currency area - reality in eurozone
Hanousek, Karel ; Žamberský, Pavel (advisor) ; Machytka, Daniel (referee)
My bachelor paper deals with a question, if the European monetary union follows the Optimum Currency Theory's criteria and forms an optimum area. I tried to assess, whether benefits of forming this integration in Europe outweigh costs or not. First part of this paper describes evaluation of this theory. Not only did I mention most widely known criteria such as Mundell's, Mckinnon's, Kenen's, but I also mentioned some others, which were defined during last few decades. In the second part, I analysed data and tried to find out to what degree the criteria are fulfilled. On the basis of this analysis I can say, that the European optimum union does not form an optimum currency area.
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Implementace procesního řízení v podmínkách malé obchodní organizace
Semerák, Jiří ; Chlapek, Dušan (advisor) ; Khun, Jiří (referee)
Cílem této práce bylo ověřit možnost použití procesního řízení v podmínkách malé obchodní firmy a vytvořit metodiku, která by obecně popsala jednotlivé kroky implementace. Metodika je určena pro malé a střední firmy, které jsou postaveny před potřebu optimalizace podnikových procesů a nebo stojí před problémem transformace ve větší firmu. Práce je rozdělena do tří částí. První část zahrnuje teoretický základ. Skládá se z popisu historického vývoje procesního řízení, definice procesů a procesního řízení s ukázkami přístupů různých autorů. Dále jsou zde popsány metodiky starší i novější. V další, praktické části, je práce zaměřena na samotnou implementaci procesního řízení. Implementace je pojata jako projekt a je rozdělena do analytické části, ve které je rozebrána pozice firmy a její hlavní cíle a částí kde je vypracován návrh nového způsobu řízení, popsána implementace, testování, vyhodnocení a fáze definice dalších možných vylepšení podnikových procesů. V poslední části jsou slovně popsány jednotlivé kroky vyvinuté metodiky implementace procesního řízení v podmínkách malé obchodní firmy, které jsou doplněny schématem postupu implementace.
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The impact of realization investment on company management
Dlouhá, Lucie ; Kozáková, Petra (advisor) ; Pevná, Jana (referee)
The subject of the thesis is evaluation of a biogas station activity and its impact on the entire economy. The theoretical part describes the basics of biogas station functioning and legislation to construct and operate biogas station. Then it focuses on investment theory where basic methods of evaluation of economy efficiency and chosen ratio indexes of financial analysis for company´s evaluation are summerized. In practical part, the methods analyzed in the theoretical part are employed for specific details found in AGROSPOL STARÝ PELHŘIMOV Inc. The outcome of the thesis is a complex summary of impacts of a biogas station construction. Key words: biogas plant, company´s economy, economic efficiency of investment.
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