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Assessing the Synergistic Effects of the Selected Consolidated Entity
Hájková, Jana ; Kubovic, Pavel (referee) ; Rajchlová, Jaroslava (advisor)
This diploma thesis is aimed at assessing the existence of synergistic effects of the selected consolidated entities in the Czech Republic. Using specific financial metrics, the objective of this thesis is to identify the synergistic effects which occur among five consolidated entities operating in the area of property. Measurement and evaluation are performed pursuant to analysis of financial statements as well as qualitative data and are supposed to lead to assessing the existence of synergy in given sphere of national economy.
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Breathing Rate Estimation from the ECG and PPG Signals
Blaude, Ondřej ; Němcová, Andrea (referee) ; Kozumplík, Jiří (advisor)
This bachelor’s thesis is focused on breath rate estimation. In this thesis, methods of breath rate estimation from the ECG and PPG signal are described and implemented. In the first two chapters the basics of ECG measurements are described, as well as the measurements of the respiratory system activity and the PPG signal. The third chapter then describes the ECG/PPG-derived respiratory signal estimation methods, later on the breath rate determination. In the fourth chapter, chosen methods are implemented and the created algorithms are applied on real data from the BIDMC database.
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Changes in Consolidated Financial Statements as a Result of Changes in the Size of the Share in the Company
Křenková, Vendula ; Škodová, Eva (referee) ; Rajchlová, Jaroslava (advisor)
The diploma thesis is focused on the issue of consolidated financial statements, namely the change of the consolidation method, the consolidation group Energie - stavební a báňská. The theoretical part defines the basic concepts and ways of calculations related to the topic. In the analytical part, the thesis deals first with the analysis of the current economic situation of the group, as well as with the calculation of the full consolidation method. This area will proceed freely to the design part, which includes a concrete proposal for streamlining the economic results of the consolidation group. Finally, the effects of the proposed change in the consolidation method will be fully evaluated using financial analysis.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Nováčková, Veronika ; Ing, Kubovic Pavel, (referee) ; Rajchlová, Jaroslava (advisor)
The thesis focuses on the methods of assessment of synergy effects in a consolidated entity. The text includes a assessment of economic situation of the consolidated unit and analyzes a draft set of economic indicators suitable for assessing of synergy effect. Synergy effect is monitored in several selected areas through a comparison between the consolidated unit and the mother company. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved after the acquisition.
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Stability of vesicular systems using fluorescence spectroscopy techniques
Máčala, Jakub ; Venerová, Tereza (referee) ; Mravec, Filip (advisor)
This thesis is focused on possibility of studying stability and fusion of catanionic vesicles with Förster resonance energy transfer. The mainly used technique was Time-Correlated single photon counting. Firstly, excitation and emission spectra of chosen probes were measured and donor-acceptor pairs were suggested: 5-hexadecanoylaminofluorescein with Octadecyl Rhodamine B, Bodipy 493/503 with rhodamine or DiI, perylene with fluorescein, DiO with DiI. Then, time-resolved measurements of suggested pairs from environment of catanionic vesicles with different content of cholesterol were made in order to track the FRET associated with fusion of vesicles. It was found out, that it is not possible to use DiO as a donor because of it’s inefficient solubilisation into vesicles. It is also not possible for Bodipy to be used as a donor, because of it‘s excimer formation. In case of using fluorescein as a donor, it was found, that there is ongoing homo-fret between fluorescein molecules. Thanks to this, fusion was tracked by addition of unstained vesicles. It was also possible to track fusion in longer period of time. Also perylene-fluorescein pair was found to be capable of tracking the fusion, but with the exception of vesicles with content of cholesterol of 43 mol. %, tracking of fusion was possible only in short period of time.
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Tax Implications of Company Transformations
Roubíčková, Kristýna ; Ondráková, Zdeňka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the business combinations. The theoretical part is focused on individual types of business combinations and their legal, accounting and tax aspects. The analytical part contains practical examples of selected types of business combinations and their subsequent comparison. In the suggestion part, these specific business combinations are evaluated from a legal, accounting and especially tax point of view.
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