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International Payments Law Reform : Intoduction of a Global Code of Payments
Kišš, Július ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
International Payments Law Reform: Introduction of Global Code of Payments Resumé As of November 2009, the member states of the European Union are to have implemented the EU Payment Services Directive ("PSD"), a noteworthy instrument of EU payments law. At the same time, but in the different part of the world, discussions about harmonization and unification of payments law arise. The PSD focuses solely on the transactions within the European Union, whilst, by way of comparison, discussions in the U.S. focus solely on domestic payments law harmonization. Thus, with both the EU and U.S. focusing primarily on internal issues, debate on global payments law reform is markedly absent. This Master's degree thesis aimed to fill such absence by the following means. Firstly, in Chapter 2, the author provided a general overview of current terminology of international payments law. Furthermore, a limited outline of current legislation (i.e. Uniform Commercial Code Article 4A - Funds Transfers ("Article 4A"), UNCITRAL Model Law on International Credit Transfers ("Model Law") and the PSD was provided. Chapter 2 contains a useful comparison of credit and debit transactions. Moreover, in Chapter 2 the author offered a limited evaluation and analysis of the drafting processes of the Article 4A, the Model Law and the PSD....
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Design of wooden building kit
Vinopalová, Pavla ; Bomba, Jan (advisor) ; Pánek, Miloš (referee)
This thesis describes the design of wooden building kit on the principle of gears. Summarizes the problems of calculations and graphic design for gears, work with computer software, and then the laser and the CNC device. Presents the pros and cons of making such building kits in both machining methods and draws conclusions about their suitability and economy. Provides overall production process, from market research (which similar building kits are usually trade in Czech republic nowadays), the numerical and graphic design, to verifying the functionality of the prototype. The thesis is based on scientific literature that addresses the issue of gears, tooling, surface finish of wood etc. It must also take into account the Czech legislation and standards concerning toys.
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Analysis of the Accounting and Tax Cost
Jančurová, Hana ; Kozlová, Taťána (advisor) ; Jančurová, Hana (referee)
Bachelor thesis deals with the tax and accounting costs. The thesis is divided into two parts - theoretical and practical. In the theoretical part costs are described, classified and their principles of accounting and impact on financial statements are also mentioned -- such as balance sheet, profit, loss statement and supplements to financial statements. The practical part is the mirror image of the theoretical part, but it is more focused on the practical aspect. It is an analysis of accounting and tax costs in a particular company with real data. The above analysis shows how the company divides the costs, at what cost accounts it charges, what costs are tax deductible and which ones are the non-deductible. Comparison of costs was carried out by cost categories in 2008 and 2009, and also the ratio of tax-deductible and non-deductible expenses for this period. The output of this work is a newly compiled chart of accounts.
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Cognitive biases in decision making process
Trejbal, Pavel ; Pstružina, Karel (advisor) ; Jirků, Petr (referee)
The focus of this thesis is mainly on the area of human decision making. During the decision process we are subjected to several influences, which bias our judgement. Therefore, we may be misguided towards wrong decisions. In addition, it is important that the display of distorted influence is regularly repeated with the same persons. Thus, we may assume that we are talking about a universal apparatus of the human mind. The aim of this thesis is also to identify the above-mentioned influences, and mainly to understand the nature of their origin. The knowledge resulting from the research could become important and useful tool for the reader, since the knowledge may be used for the improvement of our own decisions in both private and professional life. The research is based on interdisciplinary approaches to cognitive science. On one hand we use the functional model of mind, on the other hand we utilize a wide range of empirical data from several fields, such as psychology, behavioral economics and the sciences concerned with the brain. Using these tools, we analyze specific influences, which are considered to be important from the point of view of decision making. They are for example feelings, emotions, social influences, language, self, experience, expectations and prior forms of judgement. Based on the analysis of the influences, hypotheses about their interconnectedness are deduced. Finally, we suggest several practical methods, which should help us to improve our own decision making and help us to avoid wrong conclusions.
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How important the smokers are
Zděnková, Radka ; Písař, Pavel (advisor) ; Chalupníček, Pavel (referee)
In my bachelor's work I would like to deal with the question whether smokers represent a benefit or a loss for the society. I will describe the opinions of various economists on this problem, the way they estimate the costs connected with smoking including the external costs - the costs connected with health harming, costs used for health care, the loss of labour productivity etc. - how they deduce the costs level and what recommendations - in this area -are given to the government - e.g. the level of taxation. Further on, I would write about the way these economists estimate the smoking revenues, what these revenues represent - revenues of excise tax, profit taxes of tobacco companies, the savings in the retirement system and the health care system due to the premature mortality of smokers etc. - and what their estimated level is. I will mention the controversial issues and the ways they are solved. In the practical part of my bachelor's work I would like to calculate the level of the costs connected with smoking and it's revenues particularly in the Czech Republic. By comparing these two numbers I would answer the given question i.e. whether smokers represent a benefit or a loss for the society.
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Forensic theory of a crime victim - victimology
Kálal, Ondřej ; Štourač, Petr (referee) ; Musil, Jan (advisor)
Presented diploma paper is concerned with victims of criminal offences. The accent is mainly put on the criminalistic point of view, especiallly in the second, special part of the paper. Criminalistic point of view means to look at the crime victims as an important source of information which is leading to the capturing the offender and his reasonable punishement. Criminalistic victimology is relatively young discipline and its basics can be found in general victimology together with criminal science. It's development is not finished yet. Formerly the victims were definitely not in the criminalists center of focus, it was the offender who grabbed the main part of attention. But since 50's of last century, with the developement of victimology, the situation of crime victims is slowly getting better and their importance is more and more appreciated. Regarding to its roots in genaral victimology, the first part of the diploma paper is dealing with fundamental victimologic notions such as victimity or victimization, which are important to understand the whole area of victimology. In this fist, common part, sensitive behaviour and help to the victims are accented as well. Victimologic surveys and legal situation of victims in Czech Republic are also mentioned. The second part of the paper contains several...
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Cipher framework
Bureš, Filip ; Beneš, Antonín (referee) ; Lukeš, Dan (advisor)
The aim of this bachelor thesis is to create a scripting language and a program (language interpreter), which on basis of these scripts encrypts and decrypts texts. The program is as independent on a concrete operating system as possible. The programming language used to create this program is C (C++ if necessary). The thesis is primarily aimed to substitution and transposition ciphers, the computational difficulty of which does not eliminate practical use of the interpreter for their implementation. Part of the program is the possibility, that users can create their own libraries of functions, which could be used for writing scripts. One of the assumed uses of this system is its use as a basic instructional material for elementary and/or popularizing seminars about encrypting. The interpreter makes it possible to observe the processing of the chosen script and the values of variables (debugging tool). User and programmer documentation (incl. formal language syntax description) is included.
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Sense of National and Regional Identity of Hungarian High School Students in Slovakia
Orosz, Örs ; Jehlička, Petr (referee) ; Chromý, Pavel (advisor)
Klíčová slova: identita, vlast, diskriminace, slovensko-maďarské vztahy, volební chování, Maďaři na Slovensku, percepce budoucnosti Práce se zabývá výzkumem národní a regionální identity maďarských středoškoláků na Slovensku. Je zaměřená na příčiny vzniku různých postojů, ale též se pokusí prezentovat vnímání a plánování budoucnosti cílové skupiny. Co považují respondenti za vlast a s jakými řádovostními úrovněmi (od místa bydliště až po Evropu) cítí sounáležitost? Jaký mají vztah k většinovému národu? Šetření provedené na 32 středních školách jižního Slovenska s účastí 1142 maturujících studentů, hledá odpovědi na takové a jim podobné otázky. Výsledky výzkumu poukazují na složitost slovensko-maďarských vztahů, na něž nelze nahlížet dichotomicky, jak to dělají aktéři vysoké politiky. Dvě třetiny maďarských maturantů si představuje svoji budoucnost ve své vlasti. Stát se ale stává vlastí tehdy, pokud vytvoří pocit domova pro své občany a respektuje jejich lidskou důstojnost, svobodu a identitu. S vytvářením tolerantního prostředí pro menšinu, by se ve velké míře dalo přispět k přesvědčení i té třetiny, která plánuje svou budoucnost mimo území Slovenska. Dle našich výsledků je mládež otevřená a je připravená na aktivní kooperaci.
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Calculation of a Transfer Price of the Individual Operations in a chosen Firm
Štěpánková, Iva ; Stejskalová, Irena (advisor) ; Tyráček, Petr (referee)
Calculation of transfer prices of the individual performance means the calculation of the price of a product, service, work or other kind, expressed unit of output. Kind is usually expressed in the unit such as hours, kolograms, etc. The transfer price is a toll that is used for performance appraisals for the centers but is also used for other awards such as repair services, etc. This price is determined on the basis of precalculation. In the precalculation are listed the estimated cost of the product and the calculation shall be drawn up before the start of production, repectively at the beginning of the period. Individual performance is generally defined as the results of operations and as an external performance and internal performance. External performance are services such as goods, services or goods that are sold to consumers in the market at market prices. Internal performance are those services that are transmitted in particular within the enterprise between departments.
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Possibilities of using Caché database system
Brož, Ondřej ; Palovská, Helena (advisor) ; Vedral, Pavel (referee)
Structure of this work is divided into a few main chapters. The biggest part is focused on a creation relational and object schema of a specific example and their realization in Caché database. The next goals are theoretically describe database, object model, its characteristics as well and comparison the object principles in Caché and Oracle database. After a few words whose describe the most important facts in a history of databases the reader can learn something about the Caché database. Mainly its architecture which is the greatest advantage against the competition. Next charter quickly show how to successfully install and access the database. In charter 4 the basic database tools are mentioned such as development environment Caché Studio, command line Caché Terminal and web interface for administration called Caché System Management Portal. The fifth and sixth chapter covers the main goal of this work. In fifth chapter the object model (relational model only in part), its basic principles (defined in ODMG standards) and object characteristics are described. The sixth chapter show the creation process of the object schema "step by step" together with possible ways how to insert data and select them. Final codes for structure and data are placed at the end of work . In last chapter I am trying to compare object characteristics in Caché and Oracle database(version 10gR2). The contribution of this work is in explanation of object principles with the "step by step" processes of creating and realization object schema shown on a concrete example (the official documentation doesn't obtain them).
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