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Risk management in Corporate Governance
Melyekhov, Yevgen ; Kubíček, Aleš (advisor) ; Velinov, Emil (referee)
The objective of this master's thesis is to describe and analyze role of risk management in corporate governance. Specifically, a thesis focuses on comparison of existing practices in chosen states and examines whether quality of risk management in corporate governance is different in large and mid capitalaization companies. The thesis is divided into several parts: firstly, theory of corporate governance and risk management are introduced with explanation of their interconnection, which also contain defined list of methods and tools for evaluation of risk management and corporate governance quality. In the analytical part of the thesis, comparative analysis of risk management practices in different states is applied with evaluation of their quality, methods of statistical analysis are employed to test the hypothesis about difference of risk management quality in companies with large and mid capitalization and strength and weaknesses of corporate governance and risk management in particular states are summarized.
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Influence of buried reserves on a shareholders'capital
Soukupová, Petra ; Skálová, Jana (advisor)
The Bachelor thesis deals with the problem of an influence of buried reserves on a shareholders' capital. First of all it describes the shareholders'capital and its components. Afterwards it reports the substance of buried reserves, the stadium of its turnover and especially differences of an acounting and a real shareholders'capital, which originate just from the influence of buried reserves in a company. By means of particular examples this thesis practically illustrates some posibilities of origin, maintainance and downfall of different kinds of buried reserves.
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Audit in banking
Sedláček, Jiří ; Půlpánová, Stanislava (advisor)
The bachelor thesis is focused on audit in banking. In the beginning there is the explanation of differences between internal and external audit, attitude of auditor toward a bank and relations among bank, auditor and central bank. In the next part there is the determination of control system and procedures during the review of financial statements and related regulations. Regulations are described in connection with capital adequacy and compliance as well. Necessary part of audit is formal requirements as for example the audit verdict. In conclusion is explained, what basic regulations created in Czech National Bank are, and how CNB exacts them. Audit is also important for CNB's supervision at the distance. In the end of the chapter there is short note of internal audit in central bank to allow readers the comparison with previous information.
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Owners' equity analysis in corporations
Chaloupka, Jaromír ; Míková, Marie (advisor) ; Rauš, Jiří (referee)
This thesis focuses on theoretical views of owners' equity according to US GAAP, IAS/IFRS and the accounting standards and laws of the Czech Republic. Its main part deals with assets, changes in owners' equity, income, capital structure and some of the indicators of financial analysis. The practical part of the thesis focuses on owners' equity analysis in three corporations in the accounting period 2004--2006.
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From Feudalism to Capitalism - Institutional Analysis of the West
Radošťanová, Iveta ; Mládek, Josef (advisor) ; Štěpánek, Pavel (referee)
European society has passed a distressful development on its way to its current form. Every phase of this wandering to the higher levels and shapes of the civilization is characterized by certain organization of the social ties, what I would like to take a closer look at. I will consider a development in the western countries at the time, when feudal system of the medieval society appeared to be archaistic and deficient, whereat it was replaced by a new social system, which was modern and which was able to stand with transforming needs of the society better than narrow-minded feudalism. I will not enquire the exact historical development, my tendency is to analyse the institutional changes more generally. First I will try to describe general traits of the transition, then I will attend to some concrete countries and their differences. I will talk about France, Spain, the Netherlands and England.
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Role of trust in a democratic system
Sedláčková, Markéta ; Šubrt, Jiří (advisor) ; Marada, Radim (referee) ; Perottino, Michel (referee)
The need to understand the ongoing process of democratization has led to the revival of interest in the topics such as legitimacy of the democratic regimes, the creation of political culture and inevitably also in the question of the role of trust in these processes. These topics will be closely examined in this work. In the first - theoretical - section we introduce the evolution of the concept of trust, its various definitions and categorization. The concept of social capital, which is often linked to the to pic of trust, will be also addressed in this chapter. A special attention will be paid to the paradigm of so-called collective social capital (Putnam, Halpem, Fukuyama), which focuses on the relationship oftrust and democracy. The second part of the thesis maps theoretical work on trust and democracy, paying special attention to the arguments of culturalists and institucionalists. When we talk of the role that trust plays in a given democratic system, we use three basic channels of their relationship: legitimacy, social trust and trust in institutions. Legitimacy in a given govemment and its institutions - a form of systemic trust - is considered to be the key founding block of the democratic system. Based on divergent theories we continue the debate to what extent, and if at all, is legitimacy...
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Capital punishment
Němcová, Jana ; Novotný, Oto (advisor) ; Fenyk, Jaroslav (referee)
Oprávněnost trestu smrti je již po staletí diskutovaným problémem, a to nejen z hlediska trestního práva, ale i etického, filozofického, morálního, náboženského či lékařského. Téma trestu smrti se znovu dostává do popředí zájmu české veřejnosti, zejména v souvislosti s vraždou Jana Rokose vlastní matkou, s heparinovým vrahem Petrem Zelenkou a sexuální vraždou Jakuba Šimánka. Cílem diplomové práce je prozkoumat tuto problematiku, zhodnotit odborné diskuze a veřejné mínění, charakterizovat používané argumenty zastánců i odpůrců trestu smrti a vývoj legislativního řešení otázky trestu smrti v našem státě s přihlédnutím k vývoji v Evropě a ve světě. Pro uvedení tématu je nejprve rozveden pojem a účel trestu všeobecně, následující kapitola se věnuje trestu smrti z historického hlediska. Další část je zaměřena na způsoby poprav, které lidstvo používalo v minulosti a na tzv. moderní metody, mezi něž se řadí gilotina, zastřelení, elektrické křeslo, plynová komora a smrtící injekce. Nelze říci, že by jakýkoliv způsob popravy byl humánní, ospravedlnitelný pro ukončení lidského života. Stručně je pojednáno o trestu smrti v USA a rozebráno zrušení trestu smrti v jednotlivých státech ve světě. Jednou ze stěžejních kapitol je polemika o trestu smrti, kde jsou porovnány názory zastánců a odpůrců absolutního trestu. Dále...
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Employee Training In Companies In The Ústecký Region
Lopata, Jan ; Kotýnková, Magdalena (advisor) ; Lapáček, Michal (referee)
This thesis deals with employee training in detail. In the theoretical part, it looks at education as an investment in human capital, from which in the ideal case both the employee and employer benefit. Next, it covers education as a tool of employment and the growth of labour productivity. The analytical part examines companies, including their approach to human resource development and more specifically scrutinizes which type of education the companies demand most and in which professions. The results from the statistical survey, done among various companies in the Ústecký Region, form the most important basis for the analytical part of this work. A questionnaire has been done to find out in which professions and for which positions would the companies welcome the expansion of the education supply. The thesis focuses on the possibilities of employee training offered both by the employment bureaus and private sphere and on drawing the money from European Union Funds. Lastly, the analytical part connects the actual need for further education with the real drawing of European Union Funds allocated for education in the Ústecký Region.
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Perception of Violence against Different Age Groups of Children at Primary Schools and Eight-year Grammar School
Havelková, Šárka ; Procházková, Jana (advisor) ; Sotáková, Hana (referee)
1. ABSTRACT § Key words: violence, conflict, aggression, cruelty, abuse, neglect, bullying, the perpetrator, the victim, children, adults, seniors, self-harm, suicide In this thesis I would like to focus on how children define violence, what violence includes, how to represent both the offender and victim, what is the difference in the perception of violence against various age groups and how to prevent possible violence. The theoretical part is firstly devoted to the notion of violence or similar terms synonymous to this and to explain them according to Czech and foreign authors. I have then proceeded to topics such as violence against children, adults and seniors, self-harm, suicide and the consequences of violence. In the practical section, I examined the perception of violence among students in primary school compared with students of the same age at a grammar school. I focused on the students of class sixth / ninth grade and first and fourth year of an eight-year grammar school). The survey was not only carried out in schools in the capital city but also in a smaller town.
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Characteristics, types and social use of Securities. Legislation under the Civil Code no. 89/2012 Coll. (after the abolition of the Securities Act no. 591/1992 Coll.)
Kauerová, Ladislava ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
The thesis aims to provide basic information and a holistic overview of securities, especially their adjustment in the legislation. The thesis is based on the current wording of the legislation which are especially Act no. 89/2012 Coll. according the New Civil Code. The first part of the thesis is about the basic distribution of the securities and is characterized in detail the issue of securities legislation. Subsequently is described capital market functioning in the framework of the standard market economy. The practical part is devoted to collecting data from the lay public and experts. The aim of the survey is if the capital market is properly treated after a change in legislation. The method is a statistical evaluation. The thesis also shows how practically proceed in the beginnings of securities trading on the Internet.
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