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Account Receivables in the Financial Statements of Business Entities in the Czech Republic after 1st January, 2016
Stehlíková, Martina ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor thesis aims to provide a comprehensive overview of the account receivables creating a group of accounting relations together with the liabilities. The thesis discusses the account receivables only from the point of view of the accountancy and the law, not the taxes. The basic terminology followed by the characterisation of the account receivables is defined in the theoretical part. It also includes the possibilities of the account receivables emergence and dissolution as well as the collection method. Account receivables valuation is described with regard to two steps: account receivables valuation at the date of the case and at the balance sheet day, which is directly linked to the account receivables inventory including allowances for bad debts and the write-offs. In the final part of the theory, the various means of the account receivables securitization are presented. In the practical part of the thesis, the accounting entities are divided with respect to four categories (micro, small, central and large accounting entities) and in the context of the audit duties. As far as the selection of the entities is concerned, they have been chosen from the construction sector. The stated hypothesis forms three parts: the creation of the trade allowance for bad debts in both audited and non-audited companies and the ratio of these to the other account receivables.
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Framework for extending the functionality of the user interface components in Java
Herain, Vít ; Šlajchrt, Zbyněk (advisor) ; Pecinovský, Rudolf (referee)
Within the Java platform, there are many easy reach GUI libraries, among which developers can choose which one to use for their own GUI applications. These GUI libraries have some common features that allow to abstract to some extend over the use of a particular library. The thesis describes a framework which has been developed with this idea. Framework provides the possibility for developers to extend the application containing the text components, menus and toolbars of universal extension facilitating work with the text. In the theoretical part there are briefly discussed libraries such as Swing, JavaFX2, Apache Pivot and Google Web Toolkit. Further, there are analyzed design patterns, which are linked to the framework and abstraction over the GUI libraries and applications.
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Automatizovaný vyhledávač aukčních položek
Vaníček, Filip
Vaníček, F. Automatic search engine of auction items. Diploma thesis. Brno: MUAF, 2014. Diploma thesis deals with the analysis, design and implementation of an application that allows users to search the auction results of companies that organize auctions. This work describes two mutually independent parts of application -- the extracting robot and the search engine. Extracting robot takes care of automatic extraction of auction results from Web pages based on user-created extracting template. Automation of the extraction process is achieved by analyzing the Web links using Bayes classifier and use of automatic detection of the auction items. Second part of the application is used to search the extracted auction results. Search results will help users to determine the financial value of collectibles and investments items (coins, medals and banknotes).
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Women in the middle age and in the age of the late adulthood, who were not successful in the effort to have a child.
NEVORALOVÁ, Edita
Bachelor´s work deals with women who are in the age of 38 years old and more who have not got any children nevertheless they always wanted to have some children during their life but they posponed their decision to found the family until the middle age of their life. Some of them have still desire to have their own children and the others are gradually coming to terms with the fact that they will be probably childless. My work will be focused on their life circumstances which did not allow them to found the family. My work will be targeting to founding out some women´s attitudes to parenthood. Then I will also try to describe the demanding situation of the women, who are coming to term with the fact that they will not have a child. The work is divided into the theoratical and practical part. The theoretical part is about the psyche of the women link between some disordres of the infertility, then it is focused on responsible planning of the parenthood, on motivation of parenthood, on the problem of the induced abortion and it is also focused on the possibillity of the arteficial fertilization and adoption. Finally this part is dealing about the change of the life in the family which is in the narrow connection with the phenomenon of singles. After that I will mention the life of women without any children. Practical part is dedicated to qualitative research which is founded on five halfstructured interviewes with the women who are in the age of 38 years old and more who are childless. Then I will use the psychodiagnostic test as a projectative method of research-Chromatic associational experiment from Doc. PhDr. Vadima Ščepichina CSc. My research´s aim is to catch the difficult and demanding situation of the women, who were not succesfull in their effort to be pregnant. The other aim is to found out the causes which lead the women to postpone their decision to found the family until the middle age of their life. What factors influence women to become a parent. Then I would try to find out the role of the stress in the process of the conception and how the women are coping with possible failure to be pregnant.
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The position of unit linked and classical life insurance on Czech insurance market
Vaclíková, Taťána ; Ducháčková, Eva (advisor)
This paper covers the topics of life insurance, with focus on classical and unit linked insurance. The first part characterizes the significance and importance of life insurance as whole, and the other part describes individual types of life insurance. These types of life insurance are risk life insurance, classical life insurance, unit linked life insurance and modern unit linked life insurance. There is also a whole part of additional covers to life insurance and the most important are characterized in a single chapter of this paper. Currently there is several tax allowances connected with life insurance and the paper is focusing on clarification of tax savings of employee, tax savings of employer and savings of employer on wage expenses. The final part of this paper is an analysis of current situation and evolvement of classical and unit linked life insurance on Czech insurance market and also covers the main factors, which are influencing this evolvement of the life insurance market.
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Liability for damage of the operator of a ski area
Šmídová, Gabriela ; Švestka, Jiří (advisor) ; Salač, Josef (referee)
Resumé v anglickém jazyce The topic of this thesis is "Liability for damage of the ski area operator." Legislation of the ski area operator's liability for damage is primarily embodied in the Civil Code. When interpreting and applying the legal rules in Civil Code, is necessary based not only on this codification, but also use other legal regulations, even non-legal nature. In drawing conclusions about a private law liability for damage of the ski area operator is necessary to distinguish between two main activities with which the operation of the ski area is linked, and those are a) operation of the cableways, ski lifts and other transport facilities providing the transportation of skiers or snowboarders to the top and b) management of the downhill slopes allowing ride down the slopes of the skiers or snowboarders from the final station of the cableway or ski lift down the valley. This distinction is necessary not only from a purely practical point of view but also from a legal perspective. Operation of the cableways, ski lifts or other transport facilities providing the transportation for skiers or snowboarders is the provision of transport services within the meaning of the Railway Act. Any damage cause by the special nature of this operation is damage according to § 427 paragraph 1 of the Civil Code,...
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Association study with the ADA gene and detailed characterization of two chromosome aberrations in autism
Vážna, Alžběta ; Sedláček, Zdeněk (advisor) ; Ferák, Vladimír (referee) ; Korabečná, Marie (referee)
Autism affects up to 1/150 children and represents therefore a serious social problem. It is a complex disorder with a clearly documented genetic component, but so far unexplained aetiology, which is currently a subject of intensive research. In the field of genetics various gene and chromosome defects are examined, as well as other mechanisms, including epigenetics, which could play a role in pathogenesis. In our work we tried to replicate the finding of association between the ADA*2 risk allele and autism in a sample of 385 Czech children. Our sample was larger than those originally published. We also focused on individual endophenotypes (types of autism, degree of mental retardation and co-morbidity). Our results did not confirm the association of autism with the ADA*2 allele in the complete sample or in any of the subsets. Chromosomal changes represent another finding in autistic patients. We performed the analysis of a ring chromosome 17 and a chromosome X deletion in two patients. Our studies represent an up to now unimaginable link between classical cytogenetics and molecular genetics at the DNA sequence level. As the first in the world, we described the structure of a human ring chromosome. Characterization of the defects allowed us to speculate on the impact of the genes involved in the phenotype...
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Multiple Marginalization and its Impact on Supply Chains' Efficiency
Zouhar, Jan ; Fiala, Petr (advisor) ; Cahlík, Tomáš (referee) ; Ivaničová, Zlatica (referee)
Double (or multiple) marginalization is often identified as the main source of a decentralized supply chain's (SC's) inefficiency. In its core lies the fact that if the agents constituting the SC choose their output prices according to the golden rule of profit maximization (that normally applies to a single firm that produces independently and sells directly to the end consumer), the prices in the SC tend to spiral up to an inefficient (equilibrium) level where both the consumer surplus and the SC's total profit are diminished. The aim of this paper is to analyze and quantify the impact of multiple marginalization on the behaviour of SC's that vary with respect to their structure (i.e. the number of agents and the links between them) and the shape of their cost and demand functions. The main gauge of this impact is the efficiency of a SC, defined as the ratio of the profit of a SC whose agents behave according to the model of multiple marginalization, and the potential profit of the SC (i.e. the maximum profit attainable under the conditions of complete coordination of prices within the chain). Besides efficiency, some other properties of a SC are studied, e.g. the distribution of the SC's profit among the individual agents or cost externalities within the SC. Three different models of multiple marginalization are studied in the paper. The first one is a linear model of multiple marginalization (i.e. a model with linear demand and cost functions); in this simplified setting we derived explicit formulae for values of the studied indicators. The second model is analogous to the first one only that it allows for non-linear demand and cost functions; in this case, the analysis is carried out using computer experiments with numeric algorithms. The last one is a dynamic model of multiple marginalization which studies the abovementioned price spiral through multi-agent simulation.
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The Application of Marketing in Health Service
Zahradníková, Lenka ; Horová, Olga (advisor) ; Maršounová, Jaroslava (referee)
The aim of this bachelor's thesis is to evaluate marketing in health service and to examine it in a health allowance organization, the Rehabilitation center Kladruby. This thesis is divided to theoretical and practical part. The theoretical part is focused on the marketing and economy in health service and the great deal of the thesis is devoted to instruments of the marketing mix. The last chapter deals with organization and management of marketing in health service organizations. The practical part is focused on the Rehabilitation center Kladruby, the history of the institute, present situation, economic and human resource information, structure of this institute and range of care. Then the thesis links up the first part, particular application of marketing mix and the systems of treatments in Rehabilitation center Kladruby. In conclusion there are suggested the specific advice and recommendations.
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Possibilities of flow cytometry in analysis of cellular response to genotoxic stress
Havelek, Radim ; Řezáčová, Martina (advisor) ; Bílková, Zuzana (referee) ; Štětina, Rudolf (referee)
Possibilities of flow cytometry in analysis of cellular response to genotoxic stress Flow cytometry is a modern tool for interrogating the immunophenotype and functional characteristics of cells. It is a technique of quantitative single cell analysis that works by sensing optical properties of cells in a flow stream with laser beam. Analysis and differentiation of the cells is based on size, granularity, and whether the cell is carrying fluorescent molecules in the form of either conjugated antibodies or dyes. The cells may be stained with fluorescent dyes, incubated with fluorogenic substrate or labelled with fluorochrome-linked antibodies specific for molecules either on the surface or in the intracellular components of the cell. Flow cytometers are multiparameter, recording several measurements on each cell. Therefore, it is possible to identify a homogeneous subpopulation within a heterogeneous population of cells. When cells are exposed to genotoxic agent, they respond quantitatively and qualitatively according to the absorbed dose and the cell type. To cope with the resulting damage to cellular DNA, the temporary cell-cycle checkpoints and DNA damage response mechanisms are activated to allow more time for effective repair. However, if these mechanisms fail or the damage is irreparable, then...
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