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Application of selected calculation methods in Friall s.r.o.
Kunclová, Kristýna ; Stejskalová, Irena (advisor) ; Buus, Tomáš (referee)
Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.
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The national trial with Radola Gajda 1947. A case study
Král, Martin ; Gebhart, Jan (referee) ; Šedivý, Ivan (advisor)
The topic of the study is the case of Radola Gajda, a former legionary and Czechoslovak general, before the National Court in 1947. After a short presentation of Radola Gajda, the study deals with his activity during the Second Czechoslovak Republic and the Protectorate. It outlines the origins of retributive justice, but it mostly focuses on Gajda's case. I have raised questions relating to the objectivity of the court, the way of its approach to the accused person and the possibility of interference in the judge's impartiality. I have also done some research into the way how the party press informed about this case. I have discovered that in 1947 Radola Gajda was no longer a politically important person, and I did not manage to find any significant interference into the investigation and the law case. The court gave equal space both to the defence and the plaintiff, and it sensibly assessed the evidence of both parties. The press of the individual political parties informed about the trial in a very brief way, and left-wing dailies in particular were more likely to present information aimed against the accused.
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The identification function for the convergence in probability with an application in the estimation theory
Kříž, Pavel ; Hlubinka, Daniel (referee) ; Štěpán, Josef (advisor)
In the present work we introduce the concept of probability limit identification function (PLIF) as it is done in [6]. This function identifies almost surely the value of the probability limit of a sequence of random variables on the basis of one realization of the sequence. According to the same article we show the construction of PLIF for real valued random variables from the special PLIF for 0-1 valued random variables. Following the method described in [8] we prove the existence of the universal PLIF for real valued random variables under the continuum hypothesis. Next we show that there are no borel measurable special PLIFs for 0-1 valued random variables (as well as PLIFs for real valued random variables). We use the proof that is published in [2]. Then we extend the construction of PLIF from R to any separable metrizable topological space. This PLIF may be used e.g. for creating functional representations of stochastic integrals and weak solutions of stochastic differential equations.
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[13:41:59] Sony: Accounting and the registration of an individual entrepreneur
Brázdová, Eva ; Strouhal, Jiří (advisor) ; Cardová, Zdenka (referee)
The dissertation is about business activities of natural persons. Moreover, the work describes practices that an entrepreneur must accomplish before she/he starts a business such as obtaining business certificate and registration at competent offices. During his/her business activities an entrepreneur has a responsibility to keep a record, from which he/she has 3 options to choose. The main part of this dissertation is focused on the maintenance of a tax record that is corrected by law of income tax. Here what must necessary done by a entrepreneur while registering in the tax record is analyze in more detail. The attention is also paid to the income taxation of an individual entrepreneur. In the end, an empirical example is given, where practices with the maintenance of the tax evidence of an individual entrepreneur are described. In addition, data from the tax record are used to calculate the income tax of natural persons and the insurance premium for health and social insurance.
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Estimate of Capital Services in the Czech Republic
Hudrlíková, Lenka ; Fischer, Jakub (advisor) ; Ondruš, Vítězslav (referee)
This diploma paper discusses the importance of implementation of capital into the system national accounts. The purpose of this work is an estimation of capital services for real data of the Czech Republic. Conducted its own calculation is first such comprehensive estimate of the capital services, which was made. The diploma paper is divided into three parts. In the first part there is a explaination of concept of capital services and the methods of estimation and possible ways of calculating the necessary data. In the second part there is already done my own calculations of estimate of capital services used the methodology recommended by the OECD, but subject to certain adjustments, which are better suited to national conditions. Due to the volume of data all the calculations are listed in the Annex. In the text work is illustrative example of one sector of economic activity and the economy as a whole. The last section deals with experimental estimates of impact of capital services on macroeconomic aggregates, particularly gross domestic product. Other possibilities obtained an estimate of capital services, it is possible to estimate multi-factor productivity. Capital services can be used to express the input of capital.
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Intermunicipal Cooperation in Inner Periphery of Czechia: the Třemšín Microregion
Kopecký, Pavel ; Chromý, Pavel (referee) ; Jančák, Vít (advisor)
The master thesis aims to study at some length the region so called inner periphery. This research work is focused on comparision between theorethical concepts of periphery areas and the actual situation in model microregion Třemšín which extends on the border of three Czech NUTS III regions. Considerable part of the master thesis is dedicated to a discussion about conceptions of peripherness, rural area and rural communities and also about the relation between human and social capital and the development of inner periphery/rural area. Methods contain searching previous information and study of researches done in the context of space polarization, rural development and some sociological researches about human and social capital. The next step is to define some model region suitable to the condition of beeing an example of Czech inner periphery area. Because of the interest in discover how efficient is a cooperation of rural municipalities based on institutional framework, the existing municipal cooperation confederacy Třemšín was appointed. The own research work consist in interviewing mayors of municipalities concerned and posterior analysis of their opinions. The results overcome some of the presumptions about periphery areas in general. They are not more regions of emigration or a higher rate of...
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Analysis of Static and Dynamic Stresses the Existing 110 kV Substation for Short Circuit Strength Increasing
Balák, Dušan ; Škapa, Milan (referee) ; Orságová, Jaroslava (advisor)
This thesis is concerned with static and dynamic stress calculation of busbar and wire conductors in HV and EHV substations according to standards ČSN EN 60865-1 ed. 2 and ČSN EN 50341-1 ed. 2. Calculations are done in program made in MS Excel with consideration to corporate regulations of energetics. In introduction is described the construction of HV substations and methodical step-by-step computation. Practical evaluation is applied to the substation R110 kV Dluhonice, where has to be checked up sufficient short-circuit resistance because of short-circuit strength increasing. At the end is analysed the influence of the spring structure constant on short-circuit strength forces in substation. Highly significant utility is the founded program for HV substations designations.
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How much for a kidney: estimation of a price eliminating the donor shortage in CZ
Kašlík, Jan ; Šťastný, Daniel (advisor) ; Potužák, Pavel (referee)
This bachelor thesis studies the implemantation of a potential kidney market in the Czech Republic, in which donors would have the posibility to get monetary compensations for their kidneys. The main goal of this thesis is to determine the price of a kidney which would eliminate the waiting list and would allow all the people on it to get a transplantation. The price is a monetary compensation that causes indiference in potential donors as to whether to donate or not. The calculation of the compensation is done through determinating the risks patients undertake and calculating compensations for each of those risks. The value of the compensation for Czech Republic determinated in this thesis is 913 217 CZK. This amount would elicit an increase in the supply of kidneys that and would eliminate shortage and the waiting list. Estimation of the price is largerly dependent on the correct estimation of the value of a statistical life in the Czech Republic. Improving this value is, according to my findings, the most important step in the process of implementing such market.
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Semiautomated evaluation of multi-criteria analysis of cartographic resources
Kotrč, Jaroslav ; Hnětynka, Petr (advisor) ; Malohlava, Michal (referee)
Bachelor thesis deals with automatization of evaluation of multi-criteria analysis of cartographic resources. Analysis uses a number of evaluation scales, different criteria weights and especially various number of criteria and their articulation. Structure suitable fo automatization of evaluation is described in the thesis and on its base is created and described program, which is part of the thesis. Program provides creation of criteria structure and description of analysed resources. Then analysis of quality of the resource is done over this structure with the aid of program by filling in the rating of individual criteria. Aggregation of analysis is calculated after it in consideration of distinct attributes of evaluators and importance of criteria.
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Framework for Data quality assessment
Šíp, Libor ; Slánský, David (advisor) ; Pour, Jan (referee)
The goal of this thesis is to produce a tool that allow fast, conclusively calculate impacts of problems caused by poor data quality. Before making the tool is necessary to be familiarize with problems related to data quality like what is data quality, how to manage data quality, how to evaluate data quality and finaly how to choose right solution. First chapter is about Data Quality and shows it in different views. There is an explanation of the Data Quality meaning there, its state in companies is shown on research done by specialized organizations. The way how to solve Data Quality mananagement through the whole company is described in chapter two, which deals with Data Governance. The third chapter explains what is a Business Case and why should a Business Case be written. Otherwise shows key elements of a Business Case and provide approach how to calculate costs and benefits of the project. The fourth chapter describes potential threat which is related with decisions and how to minimize them. The fifth chapter shows examples of problems of Data Quality in an organization. There is an attempt to find evaluation of the problem and its causes. Suggestions of potential solutions towards disponsible finacial sources is made at the end. Comparison of the quality of solutions is also done.
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