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Selection of quantitative and qualitative methods for comprehensive evaluation of PPP projects
Jílek, Petr ; Toth, Petr (advisor) ; Peková, Jitka (referee) ; Luňák, Josef (referee)
Abstract Dissertation deals with theoretical concepts and providing the basis for the use of forms of financing and acquisition of public goods and services through partnerships between the public and private sectors, as well as PPP (Public Private Partnership). Suitability PPP project in this work is assessed primarily in terms of developing a new methodology for evaluating projects. The theoretical part of the thesis aims to clarify the issue of PPPs in the context of regional and local regional development theories, principles and mechanisms of PPP legislative and institutional backing of the PPP, clarify the distinction between PPP and public procurement procedures and current assessment of PPP projects. The practical part focuses on the development of a methodology using a selection of qualitative and quantitative methods for evaluating investments and to form a complex output that will clearly and distinctly testify about the appropriateness of using the PPP method. For this purpose it is used in work processes, which are normally used for business valuation-generators values, property valuation, yield valuation, valuation based on market analysis, combining technologies and their incorporation / recast in the current assessment methodology, which is based on a Public Sector Comparator and determinants of value for money
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Property record based on RFID technology
Černý, Jakub ; Dydowicz,, Petr (referee) ; Kříž, Jiří (advisor)
This bachelor work focuses on the study of the modern technology of RFID tags and its application at Faculty of Business and Management in Brno. The main subject of this work is to use this technology as a replacement of barcode technology with the intention of raising processing speed, effectiveness and protection against stealing.
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Tax audit
Amrich, Peter ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The aim of my thesis is the evaluation of tax audit issues and eventually to propose changes de lege ferendae. At the same time I apply the principles of tax audit in its selected aspects. The main aim of the thesis - a complex evaluation of the tax audit - achieved through partial commentaries and evaluations, which are reflected in the titles of each chapter and by using scientific methods such as descriptive method, the method of deduction and applications, as well as the synthesis method and the method of subjective criticism. The logical structure of my thesis is accurately represented by the structure of its seven chapters and several subchapters and its names. In the first chapter I discuss the institute of tax audit in general. In the second chapter I discuss the principles that need to be applied to institute of tax audit. The third chapter deals with stages of tax audits. The fourth chapter is reserved to protection during and after tax audit. Criminal context of tax audit is discussed in fifth chapter. Statistics of tax audit and my conclusions deducted from the statistic data are focused in the sixth chapter. The case law on the tax audit is focused in the seventh chapter. Processing of each chapter is accompanied by my subjective evaluations of individual aspects of the tax audit,...
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Expression of estrogen receptor beta (ERβ) In murine male reproductive tract and sperm
Dostálová, Pavla ; Děd, Lukáš ; Dorosh, Andriy ; Elzeinová, Fatima ; Pěknicová, Jana
Estrogens are steroid hormones that play an important role in reproduction of both sexes. In male, the main source of estrogens are testes where both somatic and germ cells are responsible for testosteron conversion to estrogens. Estrogens are involved in control of spermatogenesis, fluid reabsorption in rete testis and epididymis, and in later maturation steps that sperm undergo in female genital tract (capacitation, acrosome reaction). Generally, estrogen action is mediated through binding to estrogen receptors (ERs) which than lead to classical genomic or rapid non-genomic signaling. Nowadays, two classical estrogen receptors are known – ERα and ERβ. ERβ is a predominant variant in testes, while ERα is more abundant in rete testis and initial segment of epididymis. In addition to classical ERs, several splice variants that can differ in their ligand- or DNA-binding properties were detected in different tissues and cell lines. ERs mostly work as a dimer (homo- and hetero-) and splice variants often „only“ modulate function of classical full-length ERs. Therefore, estrogen action seems to be a very complex. To contribute to understanding of estrogen action in male, we detected ERβ and its potential splice variants in mice testis, epididymis and sperm. According to our results, two variants are present in all analysed tissues and cells. These variants differ in one exon in ligand binding domain which leads to different affinity for estrogens. To analyse these variants also at a protein level, we prepared specific monoclonal antibodies recognizing particular variant of ERβ. Both atibodies detected band(s) in protein extracts from testes or epididymis. Taking together, there are at least two variants of ERβ in mice testes, epididymis and sperm and it seems that both variants are similar in abundance within the same organ or sperm.
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Trusts and Open-ended investment companies
Houfek, Ivan ; Černá, Stanislava (advisor) ; Klimeš, František (referee) ; Liška, Petr (referee)
Univerzita Karlova v Praze Právnická fakulta Disertační práce Trusty a společnosti s variabilním kapitálem - abstrakt anglicky - školitel: Prof. JUDr. Stanislava Černá, CSc. doktorand: Mgr. Ivan Houfek ak. rok: 2011/2012 2 Abstract in English This work deals with issues of trusts and open ended investment companies with regard to the legislation of countries with common law legal system. Trusts are specific common law legal concepts which have no equivalent in legislation of countries with continental legal system. They are based on different features of ownership and on other specific legal concepts. Among these concepts for example belongs common law and equitable ownership or joint tenancy. Trusts have evolved from the medieval concept called "uses", therefore no legal definition of trusts is provided. Trust has no legal personality but neither is it just an obligation. Trust is used to be defined as "an equitable obligation, binding a person (who is called a trustee) to deal with property over which he has control (which is called the trust property) for the benefit of persons (who are called beneficiaries) of whom he himself may be one and any one of them whom may enforce the obligation". The work explores division of trusts according to different criteria - private and public (charitable) trusts;...
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Raman tweezers: principle and applications
Bernatová, Silvie ; Samek, Ota ; Pilát, Zdeněk ; Ježek, Jan ; Kaňka, Jan ; Šiler, Martin ; Zemánek, Pavel
Raman tweezers combines the optical trap for non-contact micromanipulation of micro-objects with Raman spectroscopy for chemical analysis of the sample. This combination presents an efficient tool for concurrent spectroscopic analysis of chemical composition and micromanipulation allowing sorting or probing of mechanical properties of the sample. Raman tweezers were successfully used for example in characterization of biomolecules like DNA, for sorting of cells and investigation of the link between their chemical and mechanical properties.
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Cultural differences in educatin Czech and English families
Zmeková, Olga ; Slaboch, Martin (advisor) ; Tereza, Tereza (referee)
The master thesis introduces the educational systems in the Czech Republic and the United Kingdom of Great Britain and Ireland, with focus on England. When assigning the master thesis topic, the author did not realize how extensive and complex the topic was. Therefore, while studying documents, reserching information, and finding respondents, the topic of the thesis narrowed to focus only on the educational systems of both countries and their comparison from the teachers´point of view. The thesis is divided into two parts: theoretical and practical. The theoretical part is built on information gained from studying documents. The author will present both systems, their history, basic features, and the individual stages of education. Concerning this topic, a relatively sufficient amount of literary and online resources exists. The practical part of the thesis introduces the results of a qualitative research. As a part of this thesis, ten interviews with teachers who have experience with both the Czech and English educational systems took place. Due to the broadness of the topic, the author has chosen the above mentioned qualitative research, specifically a semi-structured interview, which allows the topic to be researched thoroughly. The teachers had an opportunity to share their knowledge and experience, which they gained throughout their careers. The interviews enabled the author to gain new information which were not found in literature. The personal experiences brought a certain amount of authenticity to the thesis. The conclusion of the thesis consists of a summary of the information the author has managed to gather.
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Business process improvement
Vasyliev, Viktor ; Tichá, Ivana (advisor) ; Ladislav , Ladislav (referee)
This paper focuses on a timely topic, specifically management of processes and improvement of business processes. Czech economy has now fully accommodated to business in market conditions and Czech businesses are increasingly more integrated into the global economy. These conditions require increasing competitiveness of Czech companies and increasing the efficiency of administrative activity.
In order for modern companies to succeed in the marketplace they must constantly focus on the improvement of their activities, and therefore it is important to keep developing new technologies, business methods, and improve the quality of the final products of the introduction of new effective methods of management and organization of businesses.
Business processes are an integral part of every company and their improvement is an essential tool to increase competitiveness and proximity to the customer. The study of business processes allows to gain the necessary expertise in complex analysis and a detailed assessment of existing processes, finding optimal solutions that the managers and employees cannot see in their positions. Optimizing business processes supports us in having a clear idea of all the activities, objectives and final outcome of their activities.
Only in case where the company will have a good analysis of the underlying business processes focused on a specific goal can the enterprise achieve improvements in all the necessary activities. Process analysis is a good method to answer the question what is necessary and sufficient to achieve the desired objectives.
This thesis is focused on business processes and their improvement. The theoretical part elaborates on the process management and compares different approaches to making changes. The practical part focuses on the application of theoretical knowledge in a chosen company. Firstly it describes the analysis of the current situation and subsequently submits proposals for specific improvements.
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ProArc - Open Source Solutions for Digital Documents Production and Archiving
Nezbedová, Martina
ProArc – the production and archiving system is freely available tool for producing and editing descriptive, technical and administrative metadata to digitized and born digital documents. The system allows you to create import data for the Kramerius system. One of the outputs are PSP packages created according to NDK standards of the National Library. ProArc system has been developed by the Library of the Academy of Sciences of the Czech Republic in collaboration with INCAD, which provides programming and analytical work. Since 2013, when the system was fully deployed in the Digitalization Centre of the Academy of Sciences Library, more than 400,000 pages of different types of documents have been processed . Currently, the system is also being implemented in other institutions. The archive section is being developed that will allow connection to the Archivematica system. ProArc will be presented from the perspective of the processor. ProArc system is one of the outputs of the Czech Digital Library project. The aim of the project is to create a single interface of digital libraries in the Czech Republic for end users and to provide data for international projects. The project is funded by the NAKI programme of the Ministry of Culture.
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The Czech Digital Library - aggregation and dissemination of digital content from the Czech libraries
Lhoták, Martin
The goal of the Czech Digital Library is to aggregate content of digital libraries in the Czech Republic. It serves both as a common interface for end users and as a primary national data provider for other national and international projects, especially for Europeana and for the Central portal of the Czech libraries - KNIHOVNY.CZ. Tools to support complex digitization processes which include production, workflow monitoring, dissemination and archiving are developed as an open source in the frame of the project. The software solution for digital library - Kramerius system - is used in more than 30 libraries in the Czech Republic and provides access to tens of millions digital objects. ProArc - system compatible with national and international standards is used in several libraries for digital document production. With regard to the archival part of the solution, standards for long term archiving, such as the OAIS model, are implemented in cooperation with Archivematica system.
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