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Comparative Analysis of Semantic Fields and Meanings of Colours on the grounds of Czech, Lithuanian and Russian Phraseology
Adamová, Jevgenija ; Lemeškin, Ilja (advisor) ; Rajnochová, Natalie (referee)
Jevgenija Adamová, Porovnávací analýza sémantických polí a významů barev na základě české, litevské a ruské frazeologie Abstract (in English): Presented dissertation concerns the topic of idioms contenting color(s) in Czech, Russian and Lithuanian languages. dissertation pursues the categories of colours such as: white; black; pink; red; green; gray or grey; yellow; blue; light blue, azure or sky-blue; brown and colour; likewise two "shades", as we decided to call them, such as light and dark and their equivalents in researched languages. Primary language of dissertation is Czech. Theoretical section offers a short introduction to issues dissertation deales with such as tradition of phraseologycal science in the Czech, Russian and Lithuanian languages and the traditions of the phraseography of those nations. It deals more in detail with Lithuanian phraseography since it was not as well researched in Czech dissertations, as other two were. The practical section of the thesis focuses on analysis of sematical fields of the categories of colours pursued. It analizes the corpora data (gathered from the national corpora of the three languages), which concerns the pursued categories. The dissertation is closed with conclusion and supplements. The supplement 1 is a Frequency glossary extracted from national...
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Country drama in the works of L. N.Tolstoy and brothers Mrštíkové
Dembická, Lucie ; Hříbková, Radka (advisor) ; Hlaváček, Antonín (referee)
The key feature of realism in drama is capturing a person including all it's problems and flaws. Authors L. N. Tolstoj and Mrštík brothers in Government of darkness and Marysha congruently focused on life in countryside and the negative, almost destructive, way in which cities and their culture influence it. The aim of this thesis was to capture the main motives in the changes of life in Russian and Czech countryside. This analysis concludes that the most significant shifts are in peoples' morals, mostly due to the fact that both individuals as well as the whole society were intensively driven to earn and accumulate wealth, even at the cost of happiness, health or, sadly, human life. Tolstoj's drama also captures in more detail and depth abandonment of religion in pursuit of personal profit. Although the religious motive is an inherent part of rural mentality, it's mostly missing in the play by Mrštík brothers, who themselves were atheist. Significant space in those plays has been dedicated to female characters. They are described as either dominant, manipulative women with clear goals, or the authors emphasize their vulnerability and lack of experience. Matrjona and Lízalka are mature women whose main goal is to financially provide for their childs without any regard for their children's...
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Comparative analysis of the occurrence of "se" with verbs type morir(se)
SRBA, Jaroslav
The bachelor thesis investigates the presence of element "se" in verbs morir(se) etc. The aim of the theoretical part is to introduce some theories of Spanish authors. The first part is based on Czech and Spanish specialized literature. The practical part contains the analyses of the publication texts samples demonstrating the previous hypothesis. The reference corpus of current Spanish (CREA), made by Spanish Royal Academy, was used to do the analysis of the texts.
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Measuring the Performance of a selected Company
Šimonová, Jana ; Kozáková, Petra (advisor) ; Hodulíková, Kateřina (referee)
The goal of the Diploma thesis is to evaluate with using modern performance measuring tools financial stability of B:TECH company and compare the results with the results of the traditional methods used by the company and suggest a concrete solution of established facts. To achieve this aim are used modern performance measuring tools based on value creation. Among them, there are Economic Value Added, RONA, CROGA, CFROI and DCF. The part of submitted thesis is also evaluation of the current system of measuring the performance of the selected company and its comparison with results of modern methods. The Company is currently using the methods based on Earnings before Interest and Taxes and a turnover. To choose the most suitable measuring tool was designed a benchmark matrix of used measuring tools. The most suitable measuring tools are selected Economic Value Added and RONA, which are considered to be the most useful for current measuring the performance in the Company.
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Transfer pricing documentation
Mitriková, Stanislava ; Frýzek, Libor (advisor) ; Bušovský, Ladislav (referee)
This final thesis deals with transfer pricing documentation from the theoretical and practical point of view. The aim of the thesis is to evaluate the settings of transfer prices within fictitious company by using processed documentation The first chapter of the thesis deals with the main principles and approaches to transfer prices to the extent provided by the legal regulations in the Czech Republic. The second chapter deals with the concept of content and composition of the documentation from the point of view of the OECD, EU and CR. In the practical part of the thesis, the intra-group transactions are analyzed in the model documentation, whether they are in accordance with the arm´s length principle.
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Application of transfer pricing methods for reinsurance
Jun, David ; Francírek, František (advisor) ; Finardi, Savina (referee)
The aim of this diploma thesis is to make a model comparability analysis of controlled transactions within the reinsurance of insurers and to recommend appropriate transfer pricing methods based on defined assumptions. The work is divided into three parts. The first part deals with transfer pricing issues, focusing on comparability analysis and recommended transfer pricing methods according to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations formulated by Organization for Economic Co-operation and Development (Guidelines OECD). The second part describes the basic knowledge and routine practice for the area of reinsurance connected to the transfer of insurance risks. The last part combines the first two chapters, i.e. application of transfer pricing methods in the light of the comparability analysis according to the Guidelines OECD for reinsurance of insurers. The application itself is implemented through the model comparability analysis in order to recommend appropriate transfer pricing methods, i.e. in accordance with the arm's length principle.
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Performance indicators of selected water utilities in Czech Republic
Vaculík, Tomáš ; Sucháček, Tomáš (referee) ; Tuhovčák, Ladislav (advisor)
This Bachelor thesis id focused on comparative analysis performance indicators of chosen water companies in the Czech Republic. The first task of this assignment was collecting and processing of basic and supplemented indicators of chosen water companies. These indicators were recorded to the file created in excel. All data of all companies are freely available on the internet page: www.justice.org, where these companies are required to post their annual reports. In the first part of this bachelor thesis, organizations are described, companies and applications dealing with the issue of comparative analysis in the water companies. Representatives are elected from the foreign sector (IWA, IBNET, EurEau, EBC), as well as from the home sector (SOVAK, Metodika MZe, WaBe). The second part of this thesis begin with presentation of all companies, which is provided with comparative analysis. Analysis were from the biggest part processed by the application WaBe. For the better overview of this work, graphs made in application excel were added to this analysis.
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