|
IFRS and accounting of revenues
Svobodová, Tereza ; Krupová, Lenka (advisor)
The thesis deals with rules for right reporting of revenues, which result from International accounting standard IAS 18 -- Revenue. There is briefly characterized the harmonization of financial reporting in the introduction. After that follows the development and the history of IFRS. The third part contains the analysis of the standard IAS 18 -- Revenue and standard IAS 11 -- Construction contracts, including three according interpretations. The final section is focused on the research of ten annual reports with a view to explain the observance of IFRS standards in pracitice.
|
|
Imperfect competition on the market of television broadcasters SR and CR
Bodnár, Maroš ; Jemelka, Ivan (advisor) ; Sunega, Petr (referee)
Rise of imperfect competition, more precisely its oligopoly form, has became very wide spreed. In certain extent we can say that this is a result of government regulation in different areas of national economy. Aim of this work was to analyze and compare television stations market in SR and CR and evaluate those interactions among channels in their respective economies, which lead to rise in the concrete situation on the market. Also to show some oportunietis, that might be exploited by new TV companies entering this industry. Most importent in this sector will by liberalization, which will lead to better form of competetiv advantage and will bring more costumers to this market. It partly explains horizont of digital broadcasting, which implementing currently runs in all Europe contries.
|
| |
|
Studium atmosfér Be hvězd
Sokolovičová, Júlia ; Kubát, Jiří (advisor) ; Mayer, Pavel (referee)
Be stars are a group of hot, massive, emission-line stars characterized by intense radiatively-driven stellar wind and extremely rapid rotation. The typical emission in the Balmer series arises in a thin equatorial disc around the star. The detailed structure and most of all origin of the disc are still unknown. The aim of this thesis is to give a thorough review of the main directions of research into the eld. We describe observational features that set Be stars apart from the rest of the B spectral class: Balmer emission, linear polarization, infrared excess and superionized resonance lines in the far UV range; also main physical characteristics of the underlying star, and variability. We discuss the so-called Be phenomenon - the unknown mechanism creating the emission-producing circumstellar disc in Be stars, and providine an overview of the most successful models attempting to explain the Be phenomenon. Finally we discuss the rotation law of the disc and its importance in placing a physical constraint on possible models for Be stars, and apply one of the examined rotation parameter nding methods.
|
|
Automatic Extraction of Lexico-Syntactic Information from Corpora
Bojar, Ondřej
The presented work investigates methods for semi-automatic extraction of lexico-syntactic information from corpora, particularly the information on subcategorization and valency frames. We document that at present time, PDT and CNC corpora are not sufficient for this task. We describe a simple method for a selective extension of corpora based on texts from Internet. We evaluate three parsers available for Czech with respect to the task of extracting verb frames. We have implemented a linguistically motivated ltration of input sentences to identify "very simple sentences", which helps the parsers to achieve better accuracy. The system AX designed in this work is more generic, any kind of linguistic fi ltration can be employed. The system is also suitable for creating partial or full parsers of natural languages. The thesis also presents a user's guide to the system AX. Furthermore, we compare methods for extraction of subcategorization frames from observed frames. We classify observed frames into a hierarchy suitable for human anotators. Finally, several problems of automatic extraction of valency frames are discussed.
|
|
Changes in the pension system in the Czech Republic effective from 1 January 2013 and their impact on public budgets
Steiner, Petr ; Ševčík, Miroslav (advisor) ; Prudká, Šárka (referee)
The aim of this study is to determine the quantitative impact of changes to the pension system in the Czech Republic valid from January 1, 2013 on public budgets. Changes include the introduction of a funded second-pillar pension scheme and the adjustment of pension schemes under the third pillar. The theoretical part describes the basis of social policy in the areas of pensions, and characterize and compare concepts of pension systems. Following practical part analyzes recent developments in the Czech Republic, the essence of changes to the pension system and the interest of the population to use them. The aim of the study is fulfiled by quantifying impact on public budget. Subsequent analysis shows that changes may help to stabilize it in the next decades, however, a departure from the PAYG system is not required. The introduced second pillar can be problematic in ceratin respects for participants. Additional pension savings in the third pillar is a useful supplement to old age security.
|
|
Velocity of money and its relevance for monetary policy
Boháčik, Ján ; Koderová, Jitka (advisor) ; Metrah, Samy (referee)
The thesis discusses some issues on the topic of money velocity. Its goal is to summarise theroretical contributions in this area, which are followed by a practical application through the monetary analysis of the Slovak Republic from 1993 to 2000. The theoretical part involves the first approaches to money velocity, explanation of the quantity theory of money and monetarism and their critique. It also describes the monerary transmission mechanism. The practical application part evaluates the impact of the stability of money velocity on the decision of the National Bank of Slovakia to abandon monetary targeting. It also focuses on the other variables that influenced monetary policy execution. The last chapter is devoted to the importance of money velocity if the central bank uses inflation targeting as its policy.
|
|
Moving information system in the cloud.
Dušek, Martin ; Šebesta, Michal (advisor) ; Osif, Michal (referee)
This thesis deals with the theme Moving information system in the cloud. The paper first describes the issue theoretically. It is defined and characterized by cloud computing as the current major trend in the implementation of information technology. A description of individual actors and models emerging in cloud computing, its brief history, related technology underlying or expand cloud computing, client issues and reference architecture model. It also includes an analysis of the current state offered cloud services, compared to open source and proprietary solutions, and was implemented insight into the upcoming National Strategy for Cloud Computing The case study move e-mail system to a hosted private cloud is demonstrated by the complexity of the entire process and the rugged environment of government institutions. On the basis of theoretical knowledge and case studies in the last chapter proposes a model that would in general help in deciding whether the institutions of government information systems migrate to cloud computing, which is also in line with the forthcoming national strategy.
|
|
The Segregation in Ferrous Alloys when Casting Heavy Castings
Pernica, Vítězslav ; Čech, Jan (referee) ; Vodárek, Vlastimil (referee) ; Havlíček,, František (referee) ; Šenberger, Jaroslav (advisor)
This thesis is dedicated to the field of manufacture of heavy steel castings with resulting properties which are influenced by long solidification time. During the long solidification time a segregation process of additives in the steel occurs which results in numerous metallurgical defects. The work was intended to observe the macrosegregation effects in the wall of a heavy experimental steel casting respectively a part of a real superheavy casting intended for cement furnaces (weight 210 t). The steel casting for the research was manufactured in the joint-stock company of VHM where such heavy castings are commonly produced for the market. The supplied piece of the steel casting was cut into the smaller pieces for the better examination. The examination resulted in information about the casting macrostructure and chemical heterogeneity of chosen elements in the casting wall. The heterogeneity of the chosen elements (C, Mn, Si, Cr, S, P) is clearly shown in the worked out visual concentration maps. Based on the experimental data the measured results of segregations were confronted with the results of segregation modelling with the use of the commercial simulation software ProCAST. It resulted in the conclusion that the prediction of segregations is not in accordance with the reality. Furthermore, the results from the experimental casting are shortly compared with previously manufactured castings of the same type and the results summarizing the found range of macrosegregations of the tested sample are interpreted in the work conclusion.
|
|
Some results of simulations of flows with internal permeable walls
Louda, Petr
The work deals with the numerical modelling of compressible flow in a domain containing permeable walls in its interior, i.e. submerged in the fluid. The aim is to exclude direct simulation and find a model approximating the flow through a permeable plate driven by the static pressure difference between the sides of the wall. The numerical experiments so far enable to understand better forming of parasitic wave structures in the measuring section of the wind tunnel. The model of permeable wall needs further verification.
|
guest ::
