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Operation "VISTULA": Its presentation in the People's Republic of Polanď s propaganda and contemporary interpretation
Veselý, Luboš ; Vykoukal, Jiří (advisor) ; Zilynskyj, Bohdan (referee)
This thesis deals with expulsions of (ethnic) Ukrainians from their homeland in post- war Poland in 1944-1947 and the presentation of these in communist Poland's propaganda. It also analyses different interpretations of these events after the political changes in Central and Eastern Europe at the end of the 1980s. Post-war changes of Poland's eastern boarder, where the Soviet Union could keep the territories it had occupied in 1939, led to a situation where only 0,5 to 0,7 million Ukrainians out of a pre-war population of 5 million remained in their original homeland in Poland's south-eastern region. After the end of World War II, the Ukrainian insurgent army (UPA) continued fighting for Ukrainian independence against the governments on both sides of the new border, which they felt transected Ukrainian territory. The Polish pro-soviet communist government, which had only very little support in Polish society, made use of extreme nationalism, anti-German and also anti- Ukrainian sentiments in order to gain legitimacy. The Polish and Ukrainian societies regarded each other as enemies since pre-war times and especially after WW II, when around 20 thousand Ukrainians and more than 90 thousand Poles were murdered in mutual killings. After the war, Ukrainians became the target of Polish revenge. Based on an...
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Analyzing and planning of cause-and-effect of business informatics
Masagutov, Dmitry ; Pour, Jan (advisor) ; Novotný, Ota (referee)
This work deals with current questions and problems of cause-and-effect analysis in the field of business informatics. Special attention is paid to the processes of analyzing and planning of cause-and-effect in business. In addition, this work formulates basic conceptions, views and position of the companies' relation towards business informatics, analyzes through different examples the usage of various procedures and methods that have been proposed in praxis to plan and analyze the problematics of cause-and-effect. It also contributes to the clarification of possible problems, inaccuracies, mistakes and false ways of sollution of single company processes. This work also describes the ways of how management builds up its right solutions of the unfavorable situations connected with business informatics, investigates diversities between different solutions, compares them and interpretes the results. In addition to this, it determinates the results of ČSSI survey from 2006 and 2007 as a confirmation of the discussed companies position in relation to the services provided by business informatics and informatics as a whole. On the basis of this work one can discover, firstly, the influence of cause-and-effect analysis on the company as a whole and on single procedures, secondly, why so much atention has been paid to the company's servises during recent years and, thirdly, what effect business informatics has over the company's position on the market and whether management carries out right precautions in order to be competitive.
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The causes and consequences of the mortgage crisis in the USA
Vondál, Tomáš ; Jílek, Josef (advisor) ; Munzi, Tomáš (referee)
The main objects of this diploma thesis are basic trends in the mortgage market in the United States and their role in the current mortgage crisis. As a theoretical background in the first part of this work are mentioned asymetric information with the optimal consumer choice regarding mortgage product and the general theory of the securitization. Practical part continues from the description of the main characteristics of the mortgage to the whole mortgage market and the role of government agencies. Following analysis is concerning the significant tendencies in the past years, which dominates in the mortgage market in the USA. The focus is mainly aimed at the growth of alternative mortgage products in connection with strong home price apreciation. Then the position of mortgage brokers and their role in the subprime sector are discusssed. Subprime sector is analysed as well and then the securitization of mortgages as the main trend in the past years is investigated. The development of the current crisis is the object of the last chapter.
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Tax aspects of insolvency proceedings
Fuksová, Jana ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
124 English abstract This doctoral thesis is apart from the obligatory introduction and conclusion divided into 6 chapters. The thesis focuses the tax aspects of the insolvency proceedings from both the procedural and substantive perspective. From the procedural point of view, the consequences of bankruptcy and ongoing insolvency proceedings are dealt with. Further the topic of recovery of tax debts is discussed. From substantive law areas, the thesis focuses on the taxes that are relevant generally for all taxpayer. The sector specific taxes such as excise duty and environmental taxes are excluded from this thesis. The brief definition of key terms of insolvency proceedings, including the categorization of receivables, is followed by the description of insolvency proceedings and individual methods of resolving bankruptcy. The following four chapters cover the tax aspects of insolvency proceedings itself. The first of them focuses on the procedural aspects. Firstly, the general consequences of a bankruptcy and insolvency proceedings is addressed. Further, the thesis deals with the deadline for extraordinary submission of tax returns that are closely connected to the bankruptcy. Also other tax proceedings instruments influenced by the insolvency are briefly dealt with. Last but not least, this chapter...
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Financial analysis and prognosis of future development of Froněk, spol. s r. o.
Nachtigal, Vlastimil ; Daněk, Stefan Svatopluk (advisor) ; Petriashvili, Aleksandre (referee)
The aim of this thesis is to perform a financial analysis of the company Froněk, spol. s r. o. and to formulate an outline of financial plan. The thesis is divided into two main parts. Individual methods and indicators of financial analysis and their interpretation are presented in the first methodical part. The second part is application when financial analysis itself was carried out using the defined methods. It includes comparison of the results, explanation and comparison with relevant competitors and the whole sector. Furthermore, the application part include financial plan for the year 2016. At the very and of the thesis, there is an evaluation of the overall financial situation of the company.
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Comparison of environmental taxation in the transport sector in selected countries of the EU
Halašta, Martin ; Zimmermannová, Jarmila (advisor) ; Vítek, Leoš (referee)
The object of this bachelor thesis is the comparison of environmental taxation in the transport sector in selected countries of the European Union. The theoretical part of thesis deals with interpretation of policy instruments of transport, setup and classification of policy instruments to regulate traffic. Another part describes the theory of environmental taxes and their harmonization within the EU. The practical part deals with the analysis of tax revenues, tax burden and tax rates, charges for transport and their differences.
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Security of Web Portals in Public Administration
Rašín, Petr ; Tyrychtr, Jan (advisor) ; Veronika, Veronika (referee)
The thesis is concerned with the issues of web portals security which are operated by the public sector in the Czech Republic. The theoretical part describes the basic terms and principles of public administrative with an emphasis on the computerization of the public administrative (or so called the eGovernment). In connection with the cybernetic security act there are described the standards of the information security management system ISO/IEC27001 and ISO/IEC27002 and the current OWASP methodology, which is focused on the area of web application´s security. Furthermore there is formulated the specific methodology of testing the web portal´s security of municipalities in the Czech Republic, the identification of weaknesses and interpretation of the ascertained outcomes. The methodology is verified within the case study of web portal´s security testing of particular municipalities. The established outcomes are documented, evaluated and the owners of web portals are given the recommendations to improve the level of their application´s security.
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Development of the company's share price of Philip Morris CR, a.s. on the stock exchange
Vosátková, Radka ; Grosz, Jan (advisor) ; Milan, Milan (referee)
The aim of the thesis is based on statistical methods to predict the evolution of the share price of company Philip Morris CR, Inc. and subsequent determining the period of investment return, which was made during the reporting period for companies trading on the Prague Stock Exchange.
The author first defines the position of the capital market, defines used tools within the market and divides the capital market into type of securities business and into the type of the opportunities to participate in the market and into the type of organized character. For the analyze shares are identified market participants and are listed investment tools. Finally are formulated types of exchanges, clarified ITS functions and author defines The Public Market in the Czech Republic
In the subsequent part of the thesis is executed fundamental and technical analysis, forecast of the shares of Philip Morris and calculating return of investment using macroeconomic ratios, indicators of sectoral analysis, the dividend discount model, profitable models, trend indicators and oscillators, multiple linear regression and profitability investments.
The author on the Base of the fundamental analysis, recommended shares of Philip Morris CR at 06/2017 sell.
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Comparison of women's rights in the USA and the Czech Republic
Švecová, Lucie ; Hubinková, Zuzana (advisor) ; Kašparová, Eva (referee)
The Master's Thesis deals with women's rights in the Czech Republic and in the United States of America. The aim of the study is to compare women's rights and opportunities in education, labour market and family life. The theoretical part of the thesis deals with the role of women in society in terms of education, voting rights and employment on labour market. Special attention is focused on family law, mainly on benefits for mothers in different life situations. The practical part of the thesis consists of two parts, a primary empirical research in the form of individual personal interviews and an interpretation of secondary statistical data. In the end of the thesis there is a comparison of both countries based on the theoretical information and the results of the empirical research.
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