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Expert Evidence
Coufalová, Jana ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
The thesis called "Expert proofs" deals with one of the types of proper evidence which is applied in cases when an expert report is necessary to clarify facts important for criminal trial proceedings. Thesis is divided into 5 basic chapters. The first chapter is introductory and talks about some of the general problems of expert laws - evaluation of the current legal regulations of expert's function - expert law and expert ordinance, especially from the point of view of the changes that these legal regulations have undergone as well as the forthcoming changes in the form of updating of the current law and preparation of a brand new law. It also talks about definition of an expert, especially the difference between a witness and a consultant, then briefly about their rights and duties in the criminal trial proceedings in general. The second chapter deals with the presence of an expert explicitly in criminal trial proceedings and is divided into three parts. The first one provides basic information about admitting an expert and its form. The second one concerns the definition of an expert's assignment and the third one concerns preparation of an expert report, in which the expert familiarizes themselves with the criminal case. The third chapter deals with the actual output of an expert's investigation, its...
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Optimal capital structure of an enterprise
Strnad, Lucien ; Borkovec, Aleš (advisor) ; Hraba, Zdeněk (referee)
Resumé / English summary Title of the thesis: Optimal capital structure of an enterprise Summary: The purpose of my thesis is to analyse optimal capital structure of an enterprise and important factors in the capital structure decision making, because the enterprise's capital structure is one of the most important decisions management has to make. The capital structure is how a firm finances its overall operations and growth by using different sources of funds and the capital structure optimisation is relatively a complex issue. The thesis is composed of eight chapters. Chapter One is introductory and explains my choice for the purpose of this thesis and describes content of following chapters. Chapters Two a Three define basic terminology used in the thesis, particularly the basic items of the property and capital structure of an enterprise. The aim of Chapter Four is to survey the most important capital structure theories, especially the Modigliani-Miller theorem (of Franco Modigliani, Merton Miller) that forms the basis for modern thinking on capital structure. Chapter Five describes the most significant determinants of optimal capital structure of an enterprise and how those factors might affect optimal capital structure. The chapter is subdivided into five parts: the advantages and disadvantages of...
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Symbolické reprezentace kompaktních prostorů
Kazda, Alexandr
Title: Symbolic representations of compact spaces Author: Alexandr Kazda Department: Department of Algebra Supervisor: Prof. RNDr. Petr Kůrka, CSc. Supervisor's e-mail address: kurka@cts.cuni.cz Abstract: The thesis concerns itself with Möbius number systems. These systems represent points using sequences of Möbius transformations. We are mainly inter- ested in representing the unit circle (which is equivalent to representing R ∪ {∞}). The main aim of the thesis is to improve already known tools for proving that a given subshift-iterative system pair is in fact a Möbius number system. We also study the existence problem: How to describe iterative systems resp. subshifts for which there exists a subshift resp. iterative system such that the resulting pair forms a Möbius number system. While we were unable to provide a complete answer to this question, we present both positive and negative partial results. As Möbius number systems are also subshifts, we can ask when a given Möbius number system is sofic. We give this problem a short treatment at the end of our thesis. Keywords: Möbius transformation, numeral system, subshift
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Employment of disabled people
Adamová, Markéta ; Tureckiová, Michaela (referee) ; Mužík, Jaroslav (advisor)
In this thesis I address the issue of employment of disabled people. I used a direct approach to this theme, including information from many sources. The resulting thesis then could offer many perspectives on this theme, which is still relevant today. In my opinion, the benefit of this thesis will be to bring together many views on this broad issue. This thesis encompasses the opinions of disabled people, but also the opinions of those who help disadvantaged people to integrate into the working world, as well as the opinions of employers and nonprofit organizations. One surprising discovery was that many disabled people do not want to find full-fledged employment and prefer to be unemployed. I also wanted to address another problem, which is the lack of evaluation of programs which motivate or help the disabled find work. Lack of participation by the disabled people in the working world can bring problems not only for disabled people, but for society as a whole. Nowadays, as society gets older, a shortage of qualified workers in many of branches of industry is created. Disabled people may help to increase the amount of qualified workers, and we should take into account their economic pontential. Society does not take into account this aspect, and disabled people themselves typically do not consider...
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The Danish invasion of Silesia and Moravia 1626-1627
Mišaga, Vít ; Bělina, Pavel (referee) ; Čechura, Jaroslav (advisor)
Není mnoho okamžiků v historii, kdy by naše země byla v úzkém kontaktu s Dánskem. Styky obou zemí byly a do jisté míry stále jsou náhodné. Jako by velká "přehrada" - Německo - oddělovala obě země radikálně a navždy. Jen několik střípků se dá poskládat do drobné mozaiky česko-dánských kontaktů. Od dánské královny Dagmar, dcery Přemysla Otakara I., muselo uběhnout několik staletí, než se v našich zemích přívlastek "dánský" výrazně objevil u hvězdáře Tychona de Brahe na dvoru Rudolfa II. Po bohulibých vědeckých bádáních měli další příběh psát vojáci třicetileté války. Tato práce pojednává o vpádu vojsk generála Petra Arnošta z Mansfeldu a vévody Jana Arnošta Sasko-Výmarského do Slezska a na Moravu, který proběhl v letech 1626 až 1627. Zatímco Mansfeld měl vojsko vlastní, resp. placené nizozemskými stavy a Anglií, vévoda velel plukům dánského krále Kristiána IV. Ten stál v letech 1625 až 1629 v čele protihabsburské koalice ustanovené v Haagu. Diverze do zmíněných zemí byla zahájena v červenci 1626. Úkolem výpravy bylo splnění mnoha cílů a až do října 1626 do ní byly vkládány mnohé naděje. Odvážný podnik měl získat haagské alianci strategickou převahu. Cílem bylo přenést válku dál od Dolnosaského kraje až na nepřátelské uzemí a po spojení se sedmihradským vévodou Gáborem Bethlenem táhnout snad až na Vídeň. Vinou...
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Pathogenesis of the Lymphocele following the Kidney Transplantation
Pacovský, Jaroslav ; Navrátil, Pavel (advisor) ; Třeška, Vladislav (referee) ; Adamec, Miloš (referee)
The lymphocele is a surgical transplant complication resulting from lymphatic vessels injury. This injury is background of the lymphocele pathogenesis, no lymphocele cannot become into existence without this step. On the other hand, the all organ procurement and transplantation procedures are associated with any rate of this injury at all time. Our results present proteins as a very important factor influencing interstitial fluids transport. The colloid osmotic pressure of the proteins controls interstitial fluids flow even across the vessel walls. Lymph fluid flow is also under the osmotic pressure control. The proteins play serious role in the second phase post-transplant lymphocele pathogenesis. At first, proteins control return of the leaked lymph back into the lymphatic vessels. Finally, inflammatory proteins participate on development of the fibrous lymphocele capsule. Postoperative care for protein metabolism seems to be very important in the protection against the post-transplant lymphocele formation. Carefully metabolic care for patient after renal transplantation should help to decline risk of lymphocele. The knowledge of the pre-transplant protein level and its fractions is very useful for relevant estimation of the risk of the post-transplant lymphocele formation. Calculation of the...
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The Danish invasion of Silesia and Moravia 1626-1627
Mišaga, Vít ; Čechura, Jaroslav (advisor) ; Bělina, Pavel (referee)
Není mnoho okamžiků v historii, kdy by naše země byla v úzkém kontaktu s Dánskem. Styky obou zemí byly a do jisté míry stále jsou náhodné. Jako by velká "přehrada" - Německo - oddělovala obě země radikálně a navždy. Jen několik střípků se dá poskládat do drobné mozaiky česko-dánských kontaktů. Od dánské královny Dagmar, dcery Přemysla Otakara I., muselo uběhnout několik staletí, než se v našich zemích přívlastek "dánský" výrazně objevil u hvězdáře Tychona de Brahe na dvoru Rudolfa II. Po bohulibých vědeckých bádáních měli další příběh psát vojáci třicetileté války. Tato práce pojednává o vpádu vojsk generála Petra Arnošta z Mansfeldu a vévody Jana Arnošta Sasko-Výmarského do Slezska a na Moravu, který proběhl v letech 1626 až 1627. Zatímco Mansfeld měl vojsko vlastní, resp. placené nizozemskými stavy a Anglií, vévoda velel plukům dánského krále Kristiána IV. Ten stál v letech 1625 až 1629 v čele protihabsburské koalice ustanovené v Haagu. Diverze do zmíněných zemí byla zahájena v červenci 1626. Úkolem výpravy bylo splnění mnoha cílů a až do října 1626 do ní byly vkládány mnohé naděje. Odvážný podnik měl získat haagské alianci strategickou převahu. Cílem bylo přenést válku dál od Dolnosaského kraje až na nepřátelské uzemí a po spojení se sedmihradským vévodou Gáborem Bethlenem táhnout snad až na Vídeň. Vinou...
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Taxation of income from securities in the Czech Republic and the European context
Cvetanova, Lilia ; Vančurová, Alena (advisor) ; Jelínek, Michal (referee)
This Thesis describes the manner and the rate of the taxation of revenue floating from securities to individuals. The Thesis covers this kind of taxation in the Czech Republic and certain European countries. The aim of this paper is also the comparison of the effective tax rates of the yields floating from shares and bonds in different European states. The first part contains basic information about securities as an institute and basic characteristics of shares and bonds as defined by the Czech legislature. The second part deals with the two Czech income taxes and the question of double taxation. The third part is dedicated to certain aspects of international tax conventions concerned with the topic. The last part describes the ways that European countries use to tax revenues of individuals from shares and bonds. Also it compares the effective tax rates that apply on these revenues. There is also a description of the situation when Czech tax residents do tax their income from foreign sources in the Czech Republic.
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Legal Development of the Slovak Republic 1939-1945
Krákorová, Martina ; Kuklík, Jan (advisor) ; Kindl, Vladimír (referee)
Práce je rozdělena do pěti kapitol. První je pokusem zachytit nejvýznamnější právní momenty, které se staly v období, kdy se Slovákům naskytla možnost vymanit se ze spojení s habsburskou velmocí a zformovat se spolu s dalším slovanským národem v samostatný demokratický stát, resp. zklamání určité politicky aktivní části slovenského obyvatelstva z nenaplněných představ o státoprávním uspořádání v rámci společného československé státu. Tato kapitola pak ve své druhé polovině nabízí přehled událostí, které již bezprostředně vedly ke vzniku prvního samostatného slovenského státu. Druhá kapitola pojednává o mezinárodním postavení nově vzniklého státního celku a především se zaměřuje na poukázání na pouze teoretickou samostatnost Slovenské republiky, která se fakticky nacházela ve vazalském poměru k Hitlerovu Německu, a která si nejen kvůli této skutečnosti vysloužila označení "nacistický satelit". Kapitola třetí je studií slovenské ústavní listiny, pokusem o její charakteristiku a zhodnocení. Vývoj slovenského režimu v letech 1939 - 1945, jeho fašizaci a to "legální cestou", na podkladě celé řady právních norem, které postupně zaváděly totalitní právní pořádek, je obsahem čtvrté kapitoly. Poslední kapitola zachycuje jednu z nejsmutnějších a nejostudnějších skutečností slovenských dějin, protižidovské...
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Řízení devizové expozice podniku
KRÁSNICKÁ, Martina
The first part of this dissertation, entitled Exchange Rate Exposure Management, addressed the question whether there has been a relationship between changes in exchange rate volatility and financial results of Czech enterprises and therefore foreign exchange exposure management is justified. For this purpose, the empirical data of revenues and exports and imports in CZ-NACE sections were used. Statistically significant results were demonstrated in the Section C - Manufacturing, where it was confirmed that profitability of sales declines with increasing volatility of the exchange rate. The nominal exchange rate CZK/EUR was taken into consideration, while a recent thesis (Klecka, 2016) showed that the use of another type of the exchange rate does not provide a statistically significant difference. In the second part a simple model called Estart was created in order to quantify the maximum impact of unexpected exchange rate changes in the profitability of a company and thus in order to start with the management of the exchange rate exposure. The formula for calculating exchange rate exposure is simple and requires only a few inputs as company total revenues, total expenses, the percentage of revenues in foreign currency and the percentage of expenditure in foreign currency. In order to quantify the maximum impact recommended percentage variations dependent on the time horizon were determined from the historical data of the exchange rate CZK/EUR. The company then receives initial information about the maximum impact of unexpected exchange rate change on their profitability and hence for example the potential maximum amount that makes sense to invest in exchange rate hedging. The model is also suitable for calculating the maximum impact for the specific payables and receivables. The Model Estart is for its simplicity usable particularly in small and medium-sized enterprises, which currently begin to address the question of the impact of exchange rate change on their profitability for example because of announcements of Czech National Bank concerning the end of the intervention that has been depreciating domestic currency since 2013 and also the complicated situation in the Eurozone. The next necessary step is to use more sophisticated methods in accordance with the principles of foreign exchange rate exposure management in order to quantify the impact of unexpected changes in the exchange rate on the profitability, respectively on the value of the company, mainly because of the management of the operational exposure, which is crucial and which is not addressed by this simple model.
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