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Analysis of explanatory power of income statement prepared in accordance with Czech accounting standards and IFRS
Čermáková, Bohuslava ; Valášková, Mariana (advisor) ; Vašek, Libor (referee)
This master thesis deals with an issue of the profit and loss statement. The theoretical part of the thesis describes the nature of the financial statements, the individual elements of the financial statements and after that, it focuses on the one particular statement which is profit and loss statement. The thesis also describes the basic building blocks of this particular statement and further specifies its appearance. The analysis is conducted in terms of Czech accounting standards and IFRS. In the analytical part of the thesis, the main focus lies on the research of the explanatory power of the profit and loss statement in practice. It analyzes the statement from the perspective of external users. The researched companies were randomly selected and they publish their financial statements prepared in accordance with Czech accounting standards and IFRS. The main approach used in this master thesis is the financial analysis, within which are carried out the horizontal and vertical analysis, ratios calculations and all results are compared over time and also among competitors. The income statement offers really important information to the users of financial statements, but for deeper explanation users have to always look into the other financial statements, because all of them are connected together.
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Consumer protection in the European Union
Vyleťalová, Tereza ; Němcová, Ingeborg (advisor) ; Hnát, Pavel (referee)
This thesis is focused on consumer protection in the European Union with a special emphasis on online shopping. The first section defines the term 'consumer protection', its development, institutional support, instruments and financing. Also, this part describes the digital market of the European Union, hindrances to the growth of online shopping as well as strategies which are created in order to form a digital single market in the European Union. The second section focuses on protection of personal data, alternative dispute resolutions, current legislation regarding consumers rights on internet and new proposals from the European Commission. The new proposals dominate the second part of this thesis and are discussed with an expert. A survey has been conducted to find out more about the Czech experience with problem solving when shopping online. Moreover, this thesis does not leave out court orders from the European Union´s Court of Justice which have led to the uniform application and interpretation of the consumer protection in the European Union.
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PROBA3 Coronograph System Progress Report
Horodyská, Petra ; Melich, Radek
The scope of this document is to provide to CSL and ESTEC a progress report of ongoing activities as described in Project Management Plan v1_1. TOPTEC main activities cover realization of coronagraph optical elements, housing for this elements, HDD and the Lyot stop realization. In year 2016, the DM model was finished and delivered and the STM model was competely realized and delivered. Toptec started to prepare the documents for Critical Design Review (CDR).
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Commented translation: Lidské pudy a emoce
Dobiášová, Kristýna ; Brunel, Aude (advisor) ; Belisová, Šárka (referee)
The bachelor thesis consists of two parts: the translation of 20 standardized pages of the chosen text Lidské pudy a emoce and its commentary. The part of the text that we decided to work on focuses on human emotions, their definition, typology and functions. The text also explains how to manipulate our emotions. Furthermore, the commentary consists of the translation analysis. We concentrate on lexical, syntactic, stylistic and textual characteristics of our source text. In addition to this, the commentary exposes the translation method. Finally the commentary concentrates on several specific translation problems encountered throughout the process. KEY WORDS emotion, emotional experience, individual, decision making, affect, humor, translation analysis, translation method, typology, adaptation, translation into French, source language, target language
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Internal and external factors influencing the cost of equity capital
Mokhova, Natalia ; Kožená, Marcela (referee) ; Živělová, Iva (referee) ; Lace, Natalja (referee) ; Zinecker, Marek (advisor)
Náklady vlastního kapitálu, jež jsou ovlivňovány řadou interních a externích činitelů, významným faktorem ovlivňujícím rozhodovací procesy v podnikové sféře. Cílem této disertační práce je na základě primárních a sekundárních dat formulovat původní metodiku řízení nákladů vlastního kapitálu. Zdrojem sekundárních dat je rozsáhlá literární rešerše zahrnující zahraniční a tuzemské vědecké studie a databáze. Primární data, na základě nichž byl zkoumán vztah mezi teoretickými přístupy řízení nákladů vlastního kapitálu a podnikovou praxí, byla získána formou dotazníkového šetření od finančních manažerů působících v podnicích se sídlem na území ČR. Data byla zpracována s využitím statistických metod. Výsledky disertační práce přispívají k hlubšímu porozumění vztahu mezi náklady vlastního kapitálu a jejich determinantů a odhalují rozdíly mezi teorií a manažerskou praxí. Navrhovaná metodika řízení nákladů vlastního kapitálu je určená k použití v podnikové praxi a lze předpokládat její další rozvíjení v rámci navazujících výzkumných aktivit.
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Calculations of nanocrystalline diamond-covered waveguides based on amorphous silicon
Jirásek, Vít ; Prajzler, Václav ; Remeš, Zdeněk
Nanocrystalline diamond (NCD) coatings on planar waveguides (WG) in the IR region allow to design optical sensors sensitive to absorbers like proteins or other biomolecules. In this contribution, we present a 2D model of a multi-layer WG developed under FEM (finite element method) simulation software Comsol Multiphysics. The model is based on the modified wave equation solved in the frequency domain and includes optical absorption. It was found that for the single-mode WG working in the narrow region of 1550-2000 nm the silicon thickness must be 150-320 nm. It was found that in order to keep a reasonable signal attenuation, the NCD film must be prepared with the optical absorption coefficient lower than 10 cm-1, being a rather challenging task. Dependencies of the signal attenuation on the NCD film thickness, absorbing layer height, its absorption coefficient and exciting wavelengths are presented.\n
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Tests from the introductory course Calculus
JELÍNKOVÁ, Michaela
The aim of this thesis is to didactically properly assemble a set of exercises and tests form the field of Mathematical Analysis. Examples will be based on themes: real-valued functions of a real variable and its properties, limits and continuity of a function, derivative of a function and course of a function. Moodle software will be used to randomly generate specific tests in a way that from each set will be generated certain number of exercises. In addition to the test assignments this thesis will include their detailed solutions. This thesis will work as an individual preparation for the exam in mathematical analysis or the exam itself.
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Historical roots of the conemporary minimalistic cinema
Böhm, Michal ; HOLÝ, Zdeněk (advisor) ; BOUDA, Marek (referee)
Mimalism represents a film style which still partially predominates on the contemporary art festivals although it reached its peak during in the beginning of the 21. century.
Minimalism is a style which supresses the pallete of formalistic tools, expressive elements and typical narative structures and drama. It also works extensively with time and the depiction of everyday. Minimalistic cinema experience thus stimulates the audience to make their own interpretations of the story and the form altogether.
The aim of this work is to analyze those historical cinema tendencies that bear most resemblance to the modern style of minimalism. I consider these films (and styles) to be the most predetermenative to the style of minimalism: Italian neorealism, spiritual work of Ozu and Bresson, experimental structural movies, the cinematic masterpiece Jean Dielman, 23 Commerce Quay, 1080 Brussels from Chantal Akerman and Antonionis movies with their narative structure.
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Corporate Social Responsibility and its Impact on Consumers' Behaviour
Grigoryan, Lusine ; Král, Petr (advisor) ; Olšanová, Květa (referee)
The awareness and concern regarding social and environmental issues is growing among representatives of the business sector and they cannot eliminate the impact that they have. Corporate Social Responsibility is a complex strategy to govern the whole process of doing business. The objective of the Diploma Thesis is to prepare comprehensive analysis of current CSR practices in the Czech Republic and find out what type of impact the socially responsible practices of a company can have on a customers behaviour. The used literature represents pervious findings in the field, mainly researches done among Czech customers. In the practical part personal interviews with the company representative will be held in order to examine practical implications of CSR practices for the biggest brewery; Anheusher-Busch InBev.
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Italy - the potential market for further foreign expansion of the Storyous company
Hlubučková, Alena ; Zadražilová, Dana (advisor) ; Izera, Václav (referee)
Restaurants, bars or cafés will always serve as places for social interaction and so they are an essential part of human life. In each country around the world, it is a place for meeting people and communication. The mission of Storyous company is to help its clients to create a pleasant atmosphere in their food service business by providing next generation POS system not only in the Czech Republic but also in Poland. The company has already experience with the electronic sales reporting that brings considerations about another international market for its expansion. The aim of the thesis is to analyze the Italian market, mainly the sector of gastronomy services and qualify and quantify the customer base in Italy. At the same time, the structure of competitors along with a brief sample of them will be introduced. The timing for the Italian market entry, the gross initial costs and the rate of product adaption will be discussed on the basis of PEST analysis and Porter Five strenghts model analysis. In the conclusion author of the thesis recommends further steps for more detailed analysis.
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