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Actual discussion about the regulation of the energy market : theory and practice in the Czech Republic and France
Riemlová, Simona ; Hrubý, Zdeněk (advisor) ; Gregor, Martin (referee)
The European energy market has experienced a process of rapid change in recent years. The trend of liberalisation and deregulation is shaping in a fundamental way the environment in which energy companies operate. The aim of this paper is to analyse the present situation regarding the European debate on the liberalisation of the energy market. The analysis includes a theoretical excursus on the problem of the natural monopoly in the energy sector, a description of the European requirements for the organisation of the energy market and an account of the experience of the first countries opening their energy sectors. We will base our affirmation that European directive 2003/92/EC leaves sufficient room for each member state to organise its energy market on its own, on the current debate and the experience of two European Union member states, the Czech Republic and France. The culmination of this paper is section six comparing the present state of the liberalisation process in these two countries, the satisfaction of inhabitants with this process and its impact on energy prices. Powered by TCPDF (www.tcpdf.org)
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New Marketing trends
Myšák, David ; Štědroň, Bohumír (advisor) ; Procházka, Jan (referee)
This bachelor thesis deals with modern marketing trends. The main emphasis is pointed on Internet marketing, which is devoted the bulk of this work. The reader is aware, at the beginning, with basic definitions of Internet marketing, which could help to better understand the specific context mentioned in this work. Further, the theoretical part deals with the question what extent is the internet marketing for the company necessary and describes its possible use in practice. Author of the work takes into account the trends predictioned by well known expert in the field of internet marketing, Larry Chase. Opening practical part is devoted to basic information about the company IRBOS Ltd., which has shown interest in the use of modern marketing trend. Another section describes the process of implementation of internet marketing.
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The Influence of Juggling on the Development of a Person?s Coordination and Psychomotor Abilities
Pečinková, Jana ; Hronzová, Marie (advisor) ; Polášková, Jitka (referee)
The object of my Diploma work is demonstration of the juggling influence on the coordinating abilities and psychomotorics of man or more precisely on children with hearing impairments. The chapter called Motor development and movement describes movement, operating motor mechanisms, generally motor abilities and psychomotorics. There are mainly used literature information resource. Further we find characterization of notion juggling. The work itself reflects in its history, describes signification of juggling for man and accounts what way itself learn juggling skills. A group of nine hearing impairment children gets by about twelve juggling lessons under coaching of lector in research part of the work. There are used various methods - observation, testing of motoric abilities, study of electronic information resources, experiment, practice and dialogues. Motor abilities testing and observation results predicate improvement in various motor abilities by almost all tested children (all children involved in the experiment). Powered by TCPDF (www.tcpdf.org)
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Analysis of SAP NetWeaver Business Intelligence 2004s
Michna, Petr ; Novotný, Ota (advisor) ; Ing. Daniel Trhoň, Ph.D., MBA, (referee)
This diploma thesis deals with the analysis and evaluation of one of the most important Business Intelligence platform in the BI market -- SAP NetWeaver Business Intelligence 2004s. The main objective of the analysis is to provide reader with very comprehensive theoretical and practical platform overview that is based among others on valuable implementation of SAP NetWeaver BI sample application. The sample application not only allows better understanding of the platform, but also provides significant inputs to evaluation final phase. This evaluation is based on a metric system, which is defined as a part of this thesis as well. The evaluation result is then, apart from the quantitative quality interpretation of analyzed platform, included in a quality comparison (some areas) with BI platforms Oracle and Open Source Pentaho, whose evaluation and comparison have been made in diploma thesis [VÁLEK, 2008]. At the end of this thesis is then provided an overview of SAP NetWeaver Business Intelligence 2004s strengths and weaknesses.
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Frauds in accounting
Šmídová, Jekaterina ; Pelák, Jiří (advisor)
The subject of this bachelor thesis I have chosen relates to frauds in accounting. As far as I am concerned I consider this topic to be highly attractive and rewarding. The thesis starts with a detailed description of frauds in accountig followed by some actual cases like Enron, World com, etc. The following section refers to main pillars of the Sarbanes Oxley act, its implications and impacts. It also involves the reaction of the European Union, especially introducing the 4th directive. The summary and generalization of this bachelor thesis is provided in the conclusion.
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Accounting and funding of fundations and endowment funds
Plocová, Irena ; Takáčová, Hana (advisor)
My thesis is focused on non-profit organizations, mainly on foundations and endowment funds. Theoretical part of my thesis deals with characterization of each individual non-governmental non-profit organization. Next pages of the theoretical thesis are focused on accounting of foundations and endowment funds and analyses structure of sources, belongings, costs, returns, expenditures and earnings. The topic of practical part of my thesis is accounting, funding and economy of Czech Radio's endowment fund.
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Die Linke: development, ideology and position in the political system in Germany
Brzkovská, Eliška ; Charvát, Jan (advisor) ; Švec, Radek (referee)
This thesis deals with the German political party "Die Linke" (The Left). Die Linke was founded in 2007 by merging two different parties, namely Linkspartei.PDS, which was preceded by the ruling party of the GDR, and WASG, composed of West German activists and former party members of the Social Democratic Party. The opening parts contain definitions of basic terminology and a brief history of parties preceding Die Linke. The following sections deal with how the dual history of the party reflects in its organisation, its program and electorate. The party programs are also used to analyze its key program points and their evolution over time. The party's ideology is also examined. This thesis also deals with the current position of Die Linke within the German party system, in terms of both the voters and election results, and relations with other relevant parties.
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Deferred Tax in Capital Company
Bačíková, Michaela ; Klabal, Miloslav (referee) ; Fedorová, Anna (advisor)
This bachelor´s thesis is focused on a deffered tax on income. The main part of the thesis is a tax calculation and a posting of deffered income tax in the first year of presenting financial data and also subsequent processes in following years. This calculation and booking is designed for a particular accounting entity Ltd.
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Management of Excellence in Small Company
Chamrádová, Radka ; Kába, Daniel (referee) ; Koráb, Vojtěch (advisor)
This Master's thesis deals management of excellence problems in the company ORKÁN plus, s.r.o., which offers accounting, tax consultancy and related counselling services. Based on the facts from critical analysis is there a solution suggested – management of excellence system based on the EFQM Excellence Model.
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