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Rating Model for the Internal Assessment of the Creditworthiness of Customers
Vaňková, Leona ; Kotěrová, Monika (referee) ; Kocmanová, Alena (advisor)
The object of the following Diploma thesis was to design and test a simple and well-arranged credit tool – a Rating Model (further Model) which could be used as a preventative measure in credit policy. This rating model was designed in order to make the work of the Credit Risk Management sub-department and Rating Committee of KORADO more effective and at the same time to make more effective use of currently available internal and external data. Should the Company decide to use this Rating Model, a minimum of additional expenses would be incurred. The reader of this work will gain theoretical knowledge regarding financial analysis, credit management and fuzzy logic which is used in the calculation of a Total Rating. He/she will become acquainted with the major external agencies providing rating evaluations. As well, the reader may apprise the theoretical Rating model, including its practical use on four domestic and four overseas customers of KORADO. In conclusion there is an implementation of the Model, including a time schedule, an implementation team proposal as well as a budget of implementation and utilization costs.
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Preparation of consolidated financial statements in accordance with US GAAP
Polaková, Dorota ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. This thesis aims to define the general principles and rules applicable to the preparation of consolidated financial statements in accordance with the US GAAP and also to compare specific areas to the IFRS.
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Depoliticization of the state administration in the Czech republic
Vintrlíková, Veronika ; Vláčil, Jan (advisor) ; Mitwallyová, Helena (referee)
The Master´s thesis describes the development of public administration-civil service and depoliticization. It is focused on the period after revolutionary year 1848 until now. During this time the state system changed. Based on that and different regulations, the thesis shows differences and same things between each other. It compares with each individual period. The thesis deals in detail with the current legislation. There are highlighted parts related to depoliticization. In the end of this thesis is the sociological survey, which shows, how feel staff of civil service about new legislation. The result is that the current legislation is important for our modern civil service, but does not make any deeper changes meantime.
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The Quality of Income Based Business Valuations
Havlíková, Zuzana ; Mařík, Miloš (advisor) ; Kvíz, Martin (referee)
The goal of this thesis is to evaluate quality of the income based business valuations prepared by Czech valuation experts. Selected topics of standard of value, financial plan quality, and discount rate are examined on the sample of 110 valuations mostly dated in 2015. The main emphasis is put on the methodology and approach used by Czech valuation experts and their comparison to the best practice of business valuations. The opinion regarding quality of business valuations is based on the fulfilment of a specific set of criteria. At some parts results are compared to the first master thesis on similar topic from 2011. In the conclusion, recommendations how to improve the quality of business valuation in the future are presented.
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Hodnocení Výsledků Fuzzy Shlukování
Říhová, Elena ; Pecáková, Iva (advisor) ; Řezanková, Hana (referee) ; Žambochová, Marta (referee)
Cluster analysis is a multivariate statistical classification method, implying different methods and procedures. Clustering methods can be divided into hard and fuzzy; the latter one provides a more precise picture of the information by clustering objects than hard clustering. But in practice, the optimal number of clusters is not known a priori, and therefore it is necessary to determine the optimal number of clusters. To solve this problem, the validity indices help us. However, there are many different validity indices to choose from. One of the goals of this work is to create a structured overview of existing validity indices and techniques for evaluating fuzzy clustering results in order to find the optimal number of clusters. The main aim was to propose a new index for evaluating the fuzzy clustering results, especially in cases with a large number of clusters (defined as more than five). The newly designed coefficient is based on the degrees of membership and on the distance (Euclidean distance) between the objects, i.e. based on principles from both fuzzy and hard clustering. The suitability of selected validity indices was applied on real and generated data sets with known optimal number of clusters a priory. These data sets have different sizes, different numbers of variables, and different numbers of clusters. The aim of the current work is regarded as fulfilled. A key contribution of this work was a new coefficient (E), which is appropriate for evaluating situations with both large and small numbers of clusters. Because the new validity index is based on the principles of both fuzzy clustering and hard clustering, it is able to correctly determine the optimal number of clusters on both small and large data sets. A second contribution of this research was a structured overview of existing validity indices and techniques for evaluating the fuzzy clustering results.
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The 2015 Refugee crisis and politics of the Czech Republic
Woloszczuková, Kristýna ; Prorok, Vladimír (advisor) ; Lisa, Aleš (referee)
The theses deals with the most current problem of refugees stemming from the Syrian crisis, and the consequences the migration crisis can have for stability and the overall political situation in the chosen region. Due to the fact that the Syrian crisis is felt not only in the region, the aim of this thesis is to look at the impact of subsequent migrant crisis on the EU with focus on the Czech Republic. Despite various attempts by the international community, including the EU and the Czech Republic itself, to stabilise the situation the migration crisis is not, within a short and midterm time frame, closing to an end, and it is necessary to focus on possible negative consequences it may bring. The aim of this thesis is to uncover possible political repercussions. Even though, the Czech Republic is in reality afflicted by the migration wave on a minimal scale, the main hypothesis of this thesis is that the current migration wave has an influence on its political scene. The thesis is focusing especially on extremism in the Czech public and consequently in the political scene.
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More effective approaches of brown coal post-mining restoration
Christov, Ivan ; Hendrychová, Markéta (advisor) ; Walmsley, Alena (referee)
The thesis is focused on evaluation of landscape restoration procedures. The land was heavily devastated by large-scale quarrying. Here are compared reclamation procedures used in the Czech Republic and abroad. Study area is the North Bohemian brown coal basin, which formed areas valuable for many endangered species of flora and fauna after the mining has ended. Surface coal mining method causes the extinction of villages, roads, railways, land and greenery. Our task now is to minimalize these effects as much as possible. To create a new landscape, with an emphasis on the environment. Reclamation helps us to do that.
Monitored location is Střimická dump, where the representation of non-productive habitat was evaluated and there was proposed new, more efficient version of reclamation. Mapping has found that the current state of the dump is 5,2 % representation of non-productive habitat. The proposed variant represents the addition of new elements and thus increase the proportion to 23,5 %, which corresponds with the current trend of post-mining landscape recovery.
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Concerns and preparations for pension – November 2016
Čadová, Naděžda ; Malina, Ondřej
In November, the Public Opinion Research Center of the Academy of Sciences interviewed citizens of the Czech Republic on topic of financial security in pension. Questions were focused not only on subjective concerns over lack of economic resources or trust in welfare state but also on actual preparations, namely investments and savings. The results suggest that the economic prosperity of the country in last few months reflected itself into optimism of the Czech population regarding to awaited retirement. Still, there is an alarmingly small number of people with bad living conditions who cannot save up for their future.
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Czech Society and AIDS – June 2016
Malina, Ondřej
In June 2016, the Public Opinion Research Centre (CVVM) asked three question related to the disease AIDS. CVVM probed not only the general opinion about the disease as such but also opinion about activities of institutions in regard to the disease and subjective feeling of being threatened by the disease. The results of the inquiry suggest that the Czech society feels less endangered by AIDS than in previous years.
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The analysis of BI tools in Oracle's environment
Nisznanský, Petr ; Pour, Jan (advisor) ; Derfler, Václav (referee)
Hlavním cílem diplomové práce (DP) je provedení analýzy prostředí a jednotlivých nástrojů na podporu Business Intelligence (BI) na platformě Oracle. Analýza zahrnuje komplexní proces BI řešení od instalace potřebných programových prostředků (databáze, BI balíky, dokumentace atd.) až po zprovoznění praktické demonstrační aplikace a zhodnocení celé platformy. Práce se skládá ze čtyřech hlavních částí. V první části uvádím čtenáře do problematiky BI. V druhé části analyzuji globální charakteristiky prostředí Oracle BI a porovnávám je s SQL Serverem. Třetí část obsahuje analýzu a komparaci systému Oracle BI se systémem SQL Server ve třech oblastech (oblasti zahrnují: extrakci ? transformaci ? natažení dat, analytické zpracování dat a reporting) včetně vyhodnocení uvedených oblastí podle několika kritérií. V jednotlivých oblastech zjišťuji zejména dílčí architektury, používané nástroje a jejich funkcionalitu. Poslední část doplňuje stručnou analýzu světového trhu OLAP technologií.
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