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Accounting of the foreign branch
Vašíčková, Pavla ; Pelák, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with the accounting of Czech company's branch established in Slovak Republic. The first part is rather theoretical, it shows the branch from a legal point of view and consequently in terms of accounting from the perspective of the founder of the branch itself and from the perspective of the foreign branch. Other chapters are devoted to the practical example of the Czech company's branch established in Slovakia. The branch and its founder are defined in the second chapter of the thesis. The third part deals with the accounting of Slovak branch that means with the various operations carried out during the accounting period from the opening of the accounting books through regular transactions to closing the accounting books. The third chapter also describes how to capture branch in the accounting of its founder. The last part is devoted to correct mistakes, respectively infringement of the Slovak accounting standards, which were found in the accounting of the Slovak branch.
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Integration of stock markets in 1994 - 2010
Rudolfová, Iva ; Witzany, Jiří (advisor) ; Stádník, Bohumil (referee)
This thesis analyzes the interdependence of stock markets in the Czech Republic, Hungary, Germany and the U.S. between 1994 and 2010. Its aim is to prove or disprove the hypothesis that the correlation of stock markets is growing. Furthermore, it aims to determine whether the benefits of international diversification are important in the 21st century. The first part defines the basic terms related to this issue. The next section describes the historical development of stock markets and major stock indexes. The following is the longest chapter, which deals with the dependence of equity markets. The degree of dependence between markets is measured by correlation coefficients. In order to calculate the correlation coefficients 3 methods were used: 12-month, 24-month moving window and the exponential weighting. It was confirmed that correlation increases in periods of high market volatility and if the equity markets go up. Correlation decreases in periods of low market volatility and if the stock markets go down. There is a long-term increasing trend in the correlation development. The last chapter describes the recent study of P. Christoffersen, V. Errunza, K. Jacobs, and X. Jin, which also deals with this issue. Although the authors used more complex mathematical and statistical methods, their conclusions are similar. At the end of this chapter there is a study dealing with the benefits of international diversification in 2005 and 2009. Its conclusion is that the benefits of international diversification are disappearing.
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External Economic Balance of Visegrad Countries 2008 – 2010
Tříletá, Barbora ; Karpová, Eva (advisor) ; Němcová, Ingeborg (referee)
Diploma thesis deals with the development of external economic balance (particularly balance of payments) of Visegrad Countries in the years 2008-2010. The first chapter introduces the theory of the external economic balance. The second chapter describes the development of balance of payments of of Visegrad Countries in the years 2008-2010, common elements and differences between particular countries, basic trends, and the development during the given period of time.
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Analysis of expropriation of private property in the public interest in the Czech Republic
Kubínková, Martina ; Slavíková, Lenka (advisor) ; Vejchodská, Eliška (referee)
Diploma thesis analyses the institute of expropriation as a significant intervention to the property right of private subjects. The first chapter attends to different forms of property and tries to find the reasons for existence of public domains. The next part deals with the conception of public interest and approaches to this conception. The chapter about the legislature resumes the most important items of the Law of Expropriation and other laws relating to this question. In the fourth chapter are described cases of expropriation for different reasons in the Czech Republic. The last part analyses described cases, criteria for the comparing are the legal conditions for expropriation: public interest, effort to agreement with the owner and compensation of expropriation. The analysis comes to the conclusion that the biggest problem is insufficient legislature of the institute of expropriation.
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Outdoor robot localization
Marek, Jakub ; Iša, Jiří (referee) ; Obdržálek, David (advisor)
The work describes the design and implementation of a framework for building control systems for mobile robots. It is a simple modular system simplifying creation of control systems and experiments with the modules. The framework contains also several tools for localization in outdoor environment.
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Implementing SugarCRM and BI solution using opensource tools
Ullrich, Jan ; Novotný, Ota (advisor) ; Dušek, Jiří (referee)
Diploma thesis is focused on the implementation of customer relationship management and Business Intelligence solutions in the small business company using open source technologies. Main objective of the thesis is implementation of CRM and Business Intelligence and evaluation of usability of these solutions. Thesis describes basic elements of these solutions. For the setting up metrics is using Balanced Scorecard. In the next part of this thesis is designed the whole Business Intelligence including the creating of data model and OLAP cubes using open source technologies. Theoretical background is described in the first part of thesis. There are defined basic terms from scope of strategic management using Balanced Scorecard, CRM and Business Intelligence. Thesis demonstrates using and creation of the whole Business Intelligence solution. There are also evaluated difficulties in implementation of these products. In thesis is designed data warehouse and the whole solution including reports.
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OpenUP Methodic
Kocura, Petr ; Buchalcevová, Alena (advisor) ; Balada, Jakub (referee)
The objectives of this bachelor thesis are understandable and clear description of OpenUP methodic and cross-references in chapters between method contents. It is used the way to study all expert resources especially the methodic to fulfilling them. The main contribution of this thesis is understandable a clearly described OpenUP in Czech language and cross-references between method contents. These references are also listed collectively in attachments. The reader is introduced to OpenUP (what is its structure, what it offers) at beginning of reading and then is detailed the lifecycle, practices and roles with great accent to cross-references.
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Trade Business in the Sphere of Market
Štorcová, Jana ; Havlík, Radomír (referee) ; Stracený, Josef (advisor)
This thesis deals with structural changes in retail and the ways in which they influence the activities of retailer's in the selected region. Retail forms an integral part of economics in almost every developed country in the world. Globalization and concentration tendencies, which actuate the process of rapid expansion of retail roughly in 1990s causes radical changes in its structure till nowadays. There has been a rapid expansion of new companies. Supermarkets and hypermarkets selling goods at lower prices and big shopping centres with amusement parks appeared. A historical evolution of the small business in the Czech Republic is there briefly described, its characteristics as well, which represent advantages and disadvantages of the small business. The next part describes the Central Bohemia Region. The third part includes an analyses of enterprises in a trade business in the Central Bohemia Region. The main item of the thesis is following of trade business activities. Hereafter the portrayal of city of Vlašim is introduced there and the entrepreunal activity in the given city is analyzed and assessed. The questionnaire inquiry has been carried out there as well.
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Usage of credit cards for Internet payments
Jirovský, Jan ; Pavlíčková, Jarmila (advisor) ; Spurný, Josef (referee)
This bachelor work deal with using of credit cards for internet payments. The aim of this work is to bring compact view on this topic and wants to show not only particular kinds of credit cards and their applications. This work wants to describe very closely environment of internet and possible risks which can take place in this environment by using of credit cards for cardholder or merchant. After obtaining sufficient theoretical base will be subsequently described as a main goal of this work 3-D Secure protocol. 3-D Secure protocol is nowadays probably the most important e-commerce protocol which deals with credit cards and enables the secure processing of payment card transaction in the remote environment (such for example internet). This will be followed by description of services offered to cardholders and merchants by particular banks in the Czech Republic. Based on the description of 3-D Secure protocol and characteristics of service of Czech banks there will be confrontation of level of this services. The main point of the comparison will be full involvement of all the components of 3-D Secure protocol and security of this services. Hence this bachelor work is divided in four main parts which follows aims presented upwards in the text. In the first chapter there is definition of credit card and definition of particular kinds of credit cards and possibilities of their usage. Second chapter describes ways of payments in an ordinary shop and in an electronic shop. Third and fourth chapter defines internet environment and shows possible risks of using credit card in this environment during payment transaction. The whole fifth chapter is devoted to description of 3-D Secure protocol which is described very closely. Sixth chapter defines services of Czech banks to cardholders and merchants who want to pay or accept these payments in the internet environment. Part of this chapter is small valuation of this services. The biggest contribution of this work is in providing comprehensive view of using credit cards for internet payments, allocation of possible risks of using credit cards and very detailed description of 3-D Secure protocol. Just 3-D Secure protocol is by my point of view if fully functional the best answer to all risks and is able to eliminate them. To the future it can be very convincing argument for wider usage of this kind of payment.
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