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Risk Management of Bank Credit System and Decision Making Process
Skovajsa, Radek ; Kryštof, Zdeněk (referee) ; Čižinská, Romana (advisor)
The theoretical part of this thesis describes the development of Czech banking sector, especially with emphasis on post-revolutionary rebirth within the new conditions of market economy. The following part demonstrates the decision-making credit account process of a bank on a particular case study based on the methodics and procedures leading up to maximal elimination of credit risk. At the same time, the author presents a partially modified internal opinion on a decision of particular business transaction. It is accented that every decision of a bank must comply with the regulations of CNB. The conclusion of the thesis affirms the maximal efforts of domestic banks to minimalize risks within their decision-making credit account processes, which is mirrored in current stability in the development of Czech banking sector.
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Electronic reporting of accounting data for the Czech national bank
Dušek, Petr ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
The aim of the master thesis is to create an integrated view on the reporting for this less evident external user of accounting information. The thesis is split into two parts. The first part focuses on the actual data collection system MtS-ISL-SUD and its successor SDAT. Individual parts of the actual system are presented together with their functions. The possible means of submission of the reports are described and evaluated from different perspectives. The first part of the thesis also includes European requirements for the financial market supervision, on which the data collection is based. Second part of the thesis is devoted to the reports themselves. In three subchapters are presented the groups of reports with regards to the respective legislation. In the end the inner structure of the reports is presented on a chosen example.
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Risk management of insurance companies in relation to methodic Solvency II
Bumbera, Mario ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
The subject of the Master Thesis is risk and risk management within the new regulatory framework in the field of insurance Solvency II. The thesis especially deals with the Solvency II directive that has been used as an instrument for the insurance market regulation within the European Union since 1st January 2016. Besides the risk classification, risk management and an example of its application in an insurance company, the thesis also mentions the global financial crisis (its causes and consequences) on the background of the banking sector. Another important part of the thesis describes the second pillar of the Solvency II directive whose integral parts, among others, are risk management along with its other functions, e.g. actuarial function.
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Application of macroprudential policy in the US
Husarčík, Marek ; Blahová, Naděžda (advisor) ; Pour, Jiří (referee)
The master thesis deals with macroprudential policy and its application in the US. The thesis is mainly focused on the large reform of the financial market in the US known as Dodd-Frank Wall Street Reform and Consumer Protection Act. The main objective of the thesis is to analyse the impact of this act on the financial market in the US. The thesis is divided into four chapters, which are logically connected. The first chapter describes the institutional structure of the regulation and supervision over the financial market in the US, with the emphasis on the organisational structure of FED. The second chapter deals with macroprudential policy from the theoretical point of view with the focus on the tools of the policy and its interaction with other policies. It also covers the incentives which lead into putting this policy into practice. The third chapter focuses on the causes of the financial crisis and particularly on the response to the crisis in the form of Dodd-Frank Act. The final chapter analyses the impact of particular measures contained in Dodd-Frank Act on the US financial market. Analysing this the thesis concludes whether these measure were successful from the perspective of objectives that Dodd-Frank Act wanted to meet.
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Supervision of IFRS compliance in the European Union
Švejdová, Michala ; Procházka, David (advisor) ; Žárová, Marcela (referee)
Due to the lack of uniform financial reporting standards, size of the capital markets in the EU corresponded at the turn of the millennium to roughly half of those in the US. As a result, EU decided to introduce a uniform financial reporting standards which would be transparent, fully understood, properly assessed and effectively enforceable. As agreed in the secondary legislation, stock exchange companies from any of the member states become to be obliged to prepare consolidated financial statements in accordance with IFRS. IFRS have been primarily designed for the needs of the capital markets, continental accounting (icluding the Czech one) has been, on the other hand, focused on the protection of creditors, and also heavily influenced by the tax area. Correct application of IFRS requires accountants, who are well aware of the differences between the two systems. If and to what extent, stock exchange companies prepare their financial statements in compliance with IFRS, is examined in this paper. The aim of this paper is to introduce administrative and legislative process leading to the adoption of standards in the EU as well as at national levels, to introduce a system of IFRS comliance supervision and to identify the extent to which stock exchange companies are able to apply IFRS in their financial statements. The paper is divided into five chapters. Theoretical part includes a historical overview of the introduction of IFRS in the EU, overview of the legislation related to IFRS and supervision of IFRS compliance in the EU and in the Czech Republic. Last chapter assesses IFRS compliance in practice.
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Bankovní rizika spojená s poskytováním hypotečních úvěrů v kontextu vývoje cen nemovitostí
Vyhnálková, Petra
The bachelor thesis "Bank's risks interconnected with rendition of mortgage loans in connection with the development of real estate prices" is created with the goal of definition of the demands on controlling bank's risks considering their affection by the development of real estate prices. Firstly, there are theoretically identified bank's risks. Further, there is placed an analysis of price development on the real estate market and how the development influences certain bank's risks. At the end of the thesis, there are mentioned recommendations for banks in an effort to minimize the risks.
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Declarations of Conflict of Interests in Various Countries: Study 1.159
Medková, Eva ; Kolář, Petr ; Syllová, Jindřiška
Srovnávací studie právních úprav střetu zájmů ve vybraných evropských státech. V úvodní části tohoto informačního podkladu autoři poukazují na vývojovou linii, kterou vývoj právních úprav střetu zájmů a podávání prohlášení o nich sleduje. Stručně zmiňují důvody, které k zavedení tohoto institutu vedly. Zároveň konstatují, že dochází k neustálému rozšiřování počtu osob, které mají povinnost takové prohlášení podat. Poté se autoři zaměřují na popis obecné charakteristiky jednotlivých trendů, které se v současných právních úpravách střetu zájmů dají vysledovat. Věnují se trendu britskému, francouzskému a nordickému. Kromě toho, že se zmiňují o existenci dvou typů prohlášení o střetu zájmů, kterými jsou prohlášení o majetku a prohlášení o činnosti, poukazují zejména na různé důvody, pro které je prohlášení podáváno, na důvěrnost či naopak veřejnost v něm poskytnutých informací nebo na to, zda je proces jejich podávání formalizován či nikoli. Těžiště práce však spočívá v popisu stávajících právních úprav ve vybraných evropských státech. Situaci, která se vyskytuje v každém z nich, je věnována samostatná kapitola sledující toto základní schéma: U každého typu prohlášení (existují-li v daném státě oba typy) je taxativním či demonstrativním výčtem uveden okruh osob, které jsou povinny či oprávněny jej podat, dále se pojednává o jeho formálních a obsahových náležitostech, o orgánu, ke kterému se podává a o lhůtách, v jakých je nutno tak učinit. V závěru je uváděno, zda v dané zemi existuje orgán, který na podávání prohlášení dohlíží a případně, zda lze porušení povinností s podáváním prohlášení spjatých sankcionovat a pokud ano, jakým způsobem, za jakých okolností a kým.
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Future of the Supervisory Arrangement in the Financial Market of the European Union
Machová, Soňa ; Karpová, Eva (advisor) ; Šaroch, Stanislav (referee) ; Veselá, Jitka (referee) ; Štěpánek, Pavel (referee)
This work deals with the supervision structure of the EU financial market. The current supervisory framework is the result of recent reforms adopted in response to the global financial crisis. However it seems that it is not able to satisfy all the requirements stemming not only from highly integrated EU financial market environment, but also from the functioning of the single currency and common monetary policy. Therefore the European Commission presented a proposal for the creation of a banking union - single banking supervisor for eurozone countries. It is a solution that could solve many problems of the current system, however it may carry certain risks involved especially in the setting of different conditions between EU countries and between different sectors of the financial market. In the long run, therefore, the European Supervisory System along the lines of the European System of Central Banks would present the most appropriate model for the EU financial market, which should, compare to the banking union, be applied to all sectors and all Member States. Its implementation should, however, be preceded by a consolidation of the economic situation and the harmonization of certain related issues, the functioning of which can significantly affect the whole system.
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Legal and Ethical Aspects of Foundations and Foundation Funds
NOVOTNÁ, Lucie
The work deals with the legal and ethical aspects of Christian foundations and endowment funds. The first step is to familiarize ourselves with the basic concepts. The next part of the thesis deals with donations from an ethical a Christian perspective. A brief introduction to the historical development of the foundations and endowment funds, description of the current legislation, foundations and endowment funds and their comparison are integral part parts. In conclusion, the work discusses the possible problems associated with the activities of foundations and endowment funds, the very credibility of Foundations and the degree of people's willingness to participate in fundraisers. The thesis analyzes the compliance with obligations for these entities, including the available public and private mitigation activities, are a foundations and endowment funds greatest problems in complying with the requirement to prepare and publish an annual report. These annual reports should include a true picture of the activities of the foundation.
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