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Franchising as a modern form of increasing competitivness of small and middle enterprises
Teplý, Jakub ; Vlček, Josef (advisor) ; Fiala, Bohumír (referee)
V úvodní kapitole se zabývám konkurencí, jejím obecným pojetím a funkcí. V ekonomickém pojetí konkurence zmiňuji názory "klasiků" ekonomie Adama Smithe a Karla Marxe na konkurenci, kteří ji pojímají jako "střet kapitálu". V textu dále uvádím mikroekonomické dichotomie konkurence- dokonalou a nedokonalou konkurenci a její formy, a konkurenci cenovou a necenovou. Zmiňuji též mikroekonomickou diferenciaci konkurence podle trhu, na kterém ke konkurenčnímu boji dochází, tedy konkurenci mezi nabídkou a poptávkou, trh na straně poptávky (trh výrobce) a na straně nabídky (trh spotřebitele). Na závěr kapitoly uvádím manažerské pojetí konkurence, užívané v praxi. Analyzuji konkurenci na základě Porterovy teorie konkurenčních sil, kterou rozšiřuji o současný pohled na konkurenci v odvětví (podnikatelské oblasti) od J .Jiráska. Druhá část kapitoly seznamuje čtenáře s vývojovými formami konkurence, jak se postupně rozšiřoval její dosah. Uvádím zde konkurenci meziodvětvovou, produktovou, národní, mezinárodní, globální a alianční. V rámci mezinárodní konkurence připomínám teorii komparativních výhod. Závěrem kapitoly rozebírám současnou podobu konkurence, tzv. superkonkurenci. V další kapitole definuji, co je to konkurenceschopnost a všímám si jí na úrovni států a firem. K uchopení konkurenceschopnosti používám Porterův...
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Impact of IFRS Adoption into German GAAP on SME’s Financial Statement Informative Value
Trytko, David ; Müllerová, Libuše (advisor) ; Zelenka, Vladimír (referee) ; Šebestíková, Viola (referee)
The legislated Accounting principles modernizing act, abbreviated BilMoG, caused a fundamental accounting reform in Germany. The most important international accounting standards IFRS were implemented in to elsewise conservative accounting rules. Due to fact the main users of GAAP in Central Europe are SME, the description and analysis of IFRS's implementation in to German GAAP seems to be beneficial for SME's financial statement informative value for the first year as of December 31, 2010. Major receiver of SME's financial statement is not the institutional investor but financing bank and other creditor. The aim of the thesis is to verify assumed informative value's improvement of SME's financial statement as their most important finance reporting form. The verification of defined hypothesis is based on rigorous and systematic SME's characteristic analysis as well as their applicable GAAP's. After recognition of the most important German GAAP's changes follow the IFRS comparison and a feasibility evaluation of German qualitative characteristics used not only by SME. The consequent empirical research mergers the provided analysis and recognition of the fundamental and by SME frequently used balance positions with quantitative and qualitative assessment of adjustment to be made for preparation of consolidated financial statement in accordance with German accounting rules and principals. This research is based on near 70 available audited Czech SME's financial statements for the financial years before and after partly IFRS adoption into German GAAP (BilMoG). The findings and results establish the verified informative value's improvement of financial statements. The finance lease recognition (necessary capitalisation) persists to be the most significant adjustment between Czech and German financial statement after BilMoG. This fact clearly shows the deficiency of current Czech GAAP. Extent and number of required adjustments are on the decrease and the current German GAAP seems to be applicable for SME's purposes either. Thesis conclusion draws the attention and requirement to improve the Czech GAAP. Also continuance of prudence principle after partly IFRS adoption is fixed. Surprisingly the positive tax law impact is found out, especially not only on allowances or provisions, but also on other relevant accounting areas as such asset definition, discounting of long term provisions, finance lease recognition etc.
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Active control of the electromagnet force
Vaněk, František ; Cibulka, Jan ; Kozánek, Jan
The prototype of the active control of electromagnet force with the help of modern insulated gate bipolar transistors in bridge connection excited by the integrating circuit with the overload protection was proposed and verified. The maximal generated force was about 2kN and the circuit efficiency was better than 80%.
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Contribution to the study of British diplomacy in the Middle East during the WWI
Hilbertová, Denisa ; Kovář, Martin (advisor) ; Tumis, Stanislav (referee)
This bachelor thesis focuses on the analysis of the basic premises of British diplomacy in the Middle East before and during the First World War. For a long time, The Middle East was an arena in which Britain fought to shield the road to India from France and Russia, this struggle came to be known as "The Great Game". The Middle East emerged from decisions made by the Allies during and after WW I. British officials who played a major role in making these decisions provided a version of events that was, at best, edited. They pretended they were patrons of Arab independence in the Middle East while promising land which was not theirs to the Jews who hoped to create a new Jewish state in Palestine. All decisions made during war have created the beginnings of the modern Middle East.
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Josip Murn Aleksandrov
Nachlingerová, Zuzana ; Nedvědová, Milada (referee) ; Jensterle Doležal, Alenka (advisor)
Josip Murn is an slovenian poet, living 1879-1901. The poetry of Murn is mostly known as impressionistic, somethimes also designated as symbolistic, however, he is regarded as a full member of slovenian modernism now. The work concentrated on interpretation of Murn's poems. There are five main topics in Murn's poetic world, which are researched- these are: time, nature, space, God and love. There is also a special chapter dealing with a lyrical subject of the poetry and a chapter representing impressionism of his poetry. Two chapters consider the historical period and poet's life. The life influenced the work, regarding many tragic facts. Murn himself did not feel like a full member of any literate motion, but he was the one, who adopted new rules of free verse. Only one book of Murn was published after his death at the age of twenty two.
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The development of noble identity in early modern period: example of France
Machačka, Jakub ; Kubiš, Karel (advisor) ; Maur, Eduard (referee)
Má práce se zabývá vývojem šlechtické identity ve Francii v období 16. a 17.století. Na začátku bych měl především vymezit, co se pod pojmem šlechtická identita a identita obecně chápe. Jako identitu či spíše identifikaci lze chápat ztotožnění jednotlivce s určitou společenskou skupinou, s jejími názory, hodnotami, symboly, vzorci chování, a to formou aktivní (prohlášením, tvorbou, vystupováním), nebo pasivní (konkludentně, pasivní pOdporou).! Tím pak vzniká nejen daná identita, ale i ono společenství, ke kterému se váže, přesněji řečeno jeho právní a sociální status. Vše je spolu nerozlučně spjato, tj. každé společenství má určitou identitu (kmenovou, třídní, národní, profesní), projevující se jeho statutem, a každá identita se váže k určitému společenství a je tvořena jeho statutem - systémem právě oněch hodnot, kterým se ono společenství definuje a zároveň vymezuje vůči oněm jiným společenstvím. Zde se budu zabývat spíše oním statutem sociálním, chápaným jako pozice, kterou nositelé dané identity zaujímají v rámci společnosti, definována komponenty identity jako vystupování, projevy, vzezření, symboly atd.2 Na rozdíl od statutu právního (souboru právních norem a pravidel) není pevně definovaný, podléhá výraznějším a rychlejším změnám a tudíž lépe odráží danou společenskou situaci, jak skupina mění a...
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Dream of Great France in Transatlantic Perspective
Paggio, Viktor ; Dubský, Zbyněk (advisor) ; Nechvátal, Martin (referee)
This text focuses on the French self-peception in the modern world. French consider their concept of state and citizenship universal, as Americans do. But the two universalisms are built on a different basis in terms of religion, language and many other aspects. I analyze the clash of the two visions of the world and the French reactions to the American rise to power in the 20th century.
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