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Interbank payment system in the Czech Republic
Šlachtičová, Zuzana ; Paholok, Igor (advisor)
The subject of this thesis is the essence of the functioning of the interbank payment system in the Czech Republic at present and expected changes after the adoption of the single currency euro. The aim is to bring the activity of a single payment system CERTIS, its principles and basic properties. Also the thesis is devoted to the SWIFT information network, which is an important part of the interbank payment system. The second part focuses on the European payment system TARGET, EURO1, STEP1, STEP2 and the SEPA project, whose main objective is the integration of cash and cashless payments. The last chapter is an expression of anticipated changes in monetary transactions between banks after adoption of the euro in the CR.
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Pollution of the earth's orbit in the context of the theory of property rights
Burda, Martin ; Ryvolová, Ivana (advisor) ; Chalupníček, Pavel (referee)
Earth's orbit as a space for placement of telecommunication satellites and other objects is growing in importance for the economic development of mankind. Serious problem, however, is the so-called space debris pollution from human activities. The aim of this work is to provide a comprehensive view of the Earth's orbit contamination in relation to the institution of property rights. First, the discussion focuses on current international legal arrangements in this area, its development and implications. This is followed by an economic analysis of a space pollution, the argument is considered that pollution of the orbit is a logical consequence of incompletely specified property rights. The thesis also deals with the establishment of property rights with respect to whether the institute is viable and economically efficient. The conclusion of the work presents a discussion of alternatives in solving the problem of manmade space pollution.
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Taxation of income from real property sale in selected OECD countries
Henychová, Lenka ; Slintáková, Barbora (advisor) ; Finardi, Savina (referee)
The aim of this thesis is to analyse differences in taxation of individuals while selling their immovable property in selected OECD countries -- the Czech Republic, Ireland, France and Austria. It identifies similarities and differences of taxes imposed on the transfer of real estate established in selected countries. These taxes are further applied to the Czech taxpayer -- an individual. Using the models the difference in the tax liability, the tax burden on the property sales price and the tax burden on the taxpayer's total income is estimated. The results of these analyses show that the current Czech legislation is the most advantageous for the taxpayer.
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The evolution of noun's categories
Šachová, Lenka ; Štichauer, Pavel (advisor) ; Špaček, Jiří (referee)
The thesis "The evolution of noun's categories" describes how Latin nouns changed into Italian nouns in respect of their categories. First of all the evolution of the latin declension system into Italian classes is discussed. Five latin declensions are reduced to three Italian classes by moving the nouns from the fourth and fifth declensions to the one of three Italian classes. The second chapter deals with the Latin case system which disappeared in the Italian language and it also deals with the reasons for this development. It is shown that the Italian nouns are morphologically invariant and they derive from Latin accusative forms. Then there the expression of the case functions by word order and by the deployment of prepositions is addressed. The number in the noun is discussed in the third chapter where the modern Italian system of number inflection is also described. In this chapter properties of irregular plurals are also described. The class of masculine singular nouns ending in -o, which have the property of dispaying grammatically feminine plurals with inflection identical to that of the first class feminine -a are dealt with in more depth. The fourth chapter focuses on gender which is largely arbitrary both in Latin and in Italian. The problem of gender is first discussed from a pure theoretical...
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Tax issues of ownership and disposal with real property, flats and non-residential premises
Kvapil, Tomáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Tax Implications of Ownership and Beneficial Use and Disposal of Immovables, Condominium Flats and Non-residential Premises In the opening part of this thesis (Part Two) I have focused on defining the individual terms mentioned in its title as a part of the effort to establish a common ground for the following text. However, it appears that a number of terms carry different meanings in different contexts. Additionally, the private and public law are not separated by an insurmountable barrier and therefore the terms used in tax legislation can be interpreted in ways that would feel surprising at first. Part Three is a brief overview of the tax system in the Czech Republic, serving more as a launching platform for the substance of the thesis in Part Four. Also because of this, it is delivered using organization diagrams, with an addition of a short explanation why the indirect taxes remained on the outskirts this time. Following concise discussion of income taxes solely from the point of view of income types subject to taxation at the beginning of Part Four, my attention turned to two main objectives. First, a rather detailed presentation of the selected property taxes structured for convenience purposes based on distinguishing elements of the taxes, instead of the terse and due to division into...
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Legal issues of tax rates
Sadílek, Jiří ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
Tax rate problems The subject of the graduation thesis is legal problems of tax rate. The aim of this thesis is description and estimation of the flat tax rate and states, where is established. First of all I define the basic kinds of tax systems - the tax system with one tax rate, the progressive tax system and the flat tax system. Further I deal with the principles and elements of the flat tax rate as interpreted by American economists Robert E. Hall and Alvin Rabushka who are generally acknowledged as fathers of the flat tax rate. Their concept results from three fundamentals - simplicity, equity and efficiency. Hall and Rabushka define the flat tax rate as a tax system with a constant tax rate and minimal tax allowances but it is necessary point out that their flat tax is determined only for income tax - the individual income tax and the business tax. Second I description and judge the most significant arguments for and contra the flat tax rate. The frequently used arguments in favour of the flat tax rate are that the flat tax offers simpler and more effective tax system, refuses double taxation or that motivates more to economic activity. On the contrary critics say that this tax system is unfair because is advantage only for rich people and reduces budget revenues. In the next chapter I analyze and...
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Presenting shareholders' capital in Russian commercial companies
Barikhashvili, Natella ; Skálová, Jana (advisor)
Firm creates equity capital while commencing activity, in the future monitors its sufficiency, takes measures to maintain and increase its size. Operation of the business and its further development can be realized only in case of rational management of capital. Business results depend on the existence and effectiveness of the use of financial resources. The equity created in the beginning of establishing business allows you to organize the production process and make a profit. Profit growth and therefore increase the company's capital while maintaining liquidity and solvency allows you to secure financial stability in terms of changing internal and external environment.
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The Six Sigma methodology
Zajícová, Hana ; Jarošová, Eva (advisor) ; Malá, Ivana (referee)
Bachelor thesis deals with the desription of the statistical foundations and individual steps of Six Sigma, which are descibed by the DMAIC model. The thesis focuses on statistical process control and control charts. The main goal is to evaluate the possible use of control charts for attributes, namely the control chart for fraction nonconforming or p-diagram and to describe its properties expressed by the operating characteristic (OC). The influence of the sample size on the OC curve is examined. The last part of this theses deals with the desription of the xi-diagram as an alternative of the p-diagram. The properties of this alternative and classical p-diagram are compared.
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Stochastic dominance portfolio efficiency measures
Jakubcová, Monika
In the present work we study the stochastic dominance portfolio e ciency measures. The investor's risk attitude is given by the type of an utility function. If this information is unknown or a general investor is assumed, it is possible to use the stochastic dominance principle, in which the portfolio is only classi ed as e cient or ine cient. We build on the works of Post, Kuosmanen and Kopa, who formulated the criteria of portfolio e ciency for nonsatiate and risk averse investors. On the basis of these criteria, we de ne the second-order stochastic dominance (SSD) portfolio e ciency measures. We examine the properties of SSD ine ciency measures, which allow to compare SSD ine cient portfolios. We prove mutual relationships for the de ned SSD ine ciency measures. Eventually, we test the SSD e ciency of a US market portfolio on real-world US Stock Exchange data.
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The effect of addition of thickening agents on nanoemulsion properties.
Kovaříková, Alžběta Dorota ; Berka, Pavel (advisor) ; Doležal, Pavel (referee)
Nanoemulsions are o/w emulsions with the particle size of discontinuous phase in the range of 1 - 500 nm. They are not transparent and thermodynamically stable as microemulsions. Although nanoemulsions are usually more stable than macroemulsions, creaming, flocculation or Ostwald ripening may occur. One of possibilities to avoid such destabilizing processes is the addition of a thickening agent. The thickening agent increases the viscosity of the external phase, thus reducing the movement of the internal phase and stabilizing the entire system. The aim of this work was to evaluate the effect of an addition of the thickening agents to nanoemulsions. Cellulose derivatives (specifically: hydroxypropylmethyl- (HPMC), hydroxyethyl- (HEC) and hydroxypropylcellulose (HPC)) were used as the thickening agents. They were added at concentrations of 0.00, 0.15, 0.33, 1.33, 2.00 and 3.33 ‰. The samples with thickening agent concentration lower than 1.33 ‰ seemed relatively stable from macroscopic point of view. Centrifugation was chosen as a method for accelerated stability testing. It was performed with 3000 revolutions per second for 10 minutes, which was sufficient to establish the balance in the system. Samples with lower concentrations of the thickening agent (up to 1.33 ‰) had particle size in the range...
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