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Stanovení nákladů na vlastní kapitál pro účely tržního ocenění banky
Vaňkát, Petr ; Půlpánová, Stanislava (advisor) ; Veselá, Jitka (referee)
Předmětem diplomové práce jsou náklady na vlastní kapitál pro účely tržního ocenění banky. V jednotlivých kapitolách jsou odvozeny a aplikovány dva modely pro uvedené účely. Jedná se základní model tzv. model oceňování kapitálových aktiv a pomocný model tzv. Gordonův růstový model. Teoretické odvození modelů je zaměřeno především na dopady do oblasti oceňování a při vlastní aplikaci modelů na data Komerční banky, a.s. se klade primární důraz na metodickou stránku odhadu. U modelu oceňování kapitálových aktiv závěry ukazují, že při aplikaci nedoporučeného metodického postupu jsou kalkulovány výrazně nižší náklady na vlastní kapitál a může dojít k vysokému navýšení hodnoty oceňované banky. U Gordonova růstového modelu jsou odhaleny slabé stránky modelu, které mohou způsobit, že není plněna funkce kontrolního či pomocného modelu, což v tomto případě potvrzuje vlastní aplikace modelu.
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Balanced Scorecard: Theory and Application in Czech environment
Vítek, Petr ; Revenda, Zbyněk (advisor) ; Doležal, Aleš (referee)
Cílem diplomové práce na téma Balanced Scorecard: Teorie a aplikace v českém prostředí je poskytnout věcně a časově strukturovaný popis zavádění metody Balanced Scorecard do praxe, a to na příkladu českých hypotetických společností, které se rozhodly najmout poradce, aby jim s tímto projektem pomohl. Tento model byl zvolen z následujících důvodů: ? při zavádění Balanced Scorecard do praxe české střední a velké společnosti dávají přednost spolupráci s poradcem, která má charakter projektu; ? projektový přístup k zavádění Balanced Scorecard do praxe krok po kroku je názorný; ? umožňuje rychlou orientaci v dokumentu, což ocení čtenář, kterého některé procesní či věcné projektové kroky nezajímají; ? umožňuje přehledné využití příkladů, kterých bylo hojně použito ke zvýšení názornosti a koherence textu. Aby i čtenář, pro kterého je metoda Balanced Scorecard úplně nová, byl schopen pochopit souvislosti v kapitole aplikační, která naplňuje zvolené cíle diplomové práce, je v první kapitole uveden krátký teoretický výklad tématu Balanced Scorecard. Druhým cílem této diplomové práce je popsat praktické propojení hodnotového pohledu na společnost s konceptem Balanced Scorecard. Je ukázáno, jak lze přehledně propojit hodnotovou mapu společnosti se strategickou mapou a integrovat do nich prvky Balanced Scorecard. Největším přínosem tohoto propojení je: ? jeho názornost, která umožňuje na jednom místě názorně zobrazit tyto tři koncepty; ? ujištění, že společnost při volbě strategického zaměření zvážila všechny typické oblasti tvorby hodnoty; ? znázornění vyladění strategických aktivit společnosti (tj. cíle, měřítka, aktivity k naplnění cílů a propojení na procesy jsou ve vzájemném souladu). Téma zavedení Balanced Scorecard do praxe jsem si vybral nejen pro jeho zajímavost a významnost, ale také protože jsem chtěl propojit své omezené praktické zkušenosti s Balanced Scorecard s teorií a metodikou tak, aby vznikl dokument, podle něhož bude čtenář schopen pochopit význam a použití metody Balanced Scorecard jak v teorii tak především pro praxi.
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The concept of the system state tourism policy Czech Republic with a focus on cultural tourism
Tittelbachová, Šárka ; Patočka, Jiří (advisor) ; Cimler, Petr (referee) ; Drdácký, Miloš (referee)
The focus of the thesis is an issue of system approach to formation and implementation policy of tourism in the Czech Republic with an emphasis on intersectoral cooperation in the field of cultural tourism. The work is divided into eight chapters, the first two are theoretical. The first chapter is devoted to the formulation and definition problem of the scope of the work. The second chapter deals with theoretical foundations and approaches to tourism policy issues both in general and in terms of the status of tourism in the national economy and in relation to the EU tourism policy. Attention is given to the objectives of cohesion policy, culture and tourism in the area of cultural tourism. The following two chapters deal with basic features, analysis and evaluation of policy concepts of tourism in the Czech Republic in the period after 1989. The core of the thesis is concentrated into chapter six, seven and eight. The assumption for the design of complex, dynamic tourism policy for the formation of functional institutional structure of the tourism sector management is to assess the fulfillment of the objectives of the different concepts of state policy. To identification the most important and recurrent problems of tourism policy are used the results of comparison of objectives and measures and practical experience of the author from the creation and evaluation of the conception documents. There is discussed in particular an evaluation framework and in this context there are suggested recommendations for its determination. In the field of cultural tourism is proposed a model of interdepartmental cooperation state-funded organizations CzechTourism and the National Heritage Institute. The proposal model is based on its own research, which is focused on the analysis and evaluation of assumptions monuments administered by the National Heritage Institute to participate in the creation of cultural tourism products. There are utilized data from the author primary survey and as well as secondary data from the National Heritage Institute. The model of cooperation is based on exemplification of the causal relationships between strategic objectives and processes within the strategies of both organizations by the model BSC (Balanced Scorecard) and from a proposal for their implementation using model 7 "S".
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Characteristics of artistic expression in patients suffering from psychiatric illness
BAROŠOVÁ, Petra
The bachelor thesis is about the development and characteristics in theart work of five people with psychotic illness in the period of three years. The cases were collected in the psychiatric ward at the hospital in Tábor. The thesis consists of theoretical and practical parts. The theoretical part collects information about psychotic illnesses and a description of the therapeutic approach to the mentally ill. It also describes the visual artwork characteristics of psychotic individuals, the work with them and the efforts necessary from the art therapists' side. The practical part describes each patient. Observing the individual stories, approachesused in each case, their artwork, changes and progress in their development. There is a description of approaches used in the acute stage of the disease and after stabilization, the patients features in the artwork and the arttherapists influence.
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Space in Contemporary British Fiction
KUČEROVÁ, Blanka
My diploma thesis Space in Contemporary British Fiction will focus on the concept of space in contemporary British novel; at first, three of leading English authors will be mentioned (Ian McEwan, Graham Swift, Martin Amis), and it will briefly characterize the literary period in which their novels were published. In the chosen novels, the thesis will notice the changes of McEwan´s work towards the globalization of space. The core of interpretational analyses will be the novels The Cement Garden, The Comfort of Strangers, Amsterdam, Saturday, Solar and Sweet Tooth. The comparison with Golding´s Lord of the Flies will be a part of the chapter concerning McEwan´s first novel, The Cement Garden.
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Financování příspěvkových organizací v podmínkách Muzea v Semilech
Fejfarová, Zdeňka ; Řezáčová, Štěpánka (advisor) ; Rutová, Hana (referee)
Diplomová práce se zabývá specifiky financování a hospodaření příspěvkových organizací. Mapuje současný stav teoretického přístupu k financování a účetnictví příspěvkových organizací, odlišnosti příspěvkových organizací zřizovaných státem a územními samosprávnými celky a podrobněji se věnuje problematice tvorby a využití fondů. Úvod do praktické části tvoří exkurz do oboru muzejnictví a představení Muzea a Pojizerské galerie v Semilech. Samotná praktická část obsahuje rozbor hospodaření muzea ve třech po sobě jdoucích letech, jedná se o rozbor nákladů, výnosů, celkového výsledku hospodaření a tvorby a čerpání fondů. Hlavním výsledkem diplomové práce je důkaz potřeby financování z rozpočtu zřizovatele, obtížnosti financování veřejně prospěšné služby s omezenými prostředky a ukázka, že díky specifikům ve financování a nedostatečné kontrole tohoto financování, dochází v příspěvkových organizacích k podvodům a nedbalostem.
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Talent as an important component of dramatic expression and the possibilities for its cultivation
Havlínek, Tomáš ; SCHEJBAL, Milan (advisor) ; PAVELKA, Tomáš (referee)
This thesis deals with the theme of actor´s talent and outlines the possibilities for its cultivation, which is perceived by author as the key basis for artistic progress and professional growth. The theme of talent is first subdued to theoretical analysis through defining coherent terms and their interaction. The core of the thesis is survey the theme with eyes of young actor, the theme of talent is shown on the specific examples in connection in the acting profession and its specifics. Ways leading to the identification and cultivation of talent are described with help of specific examples from the career of the author, starting with first stage experience via his studies at the Academy of Performing Arts up to professional practice experience. The further target of the thesis is to concentrate on the assessment and evaluation of actor´s talent while attempting even a significant self-reflection.
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Analysis of economy selected town or village
Hnaťuk, David ; Homolka, Jaroslav (advisor) ; Lucie, Lucie (referee)
The aim of this diploma thesis is Economic analysis of selected towns and villages. Selected municipalities were surveyed cities Kladno and Libčice nad vltavou. The main aim of this paper is the analysis of budget receipts and expenditure of the selected municipalities for the period from 2011 to 2016 and their comparison. The paper consists of two parts, theoretical and analytical ones. There is Public administrativ, territoral governments,etc. This part covers also the description of local/regional self-government, municipal budgets and the individual types of revenues and expenditure. The analytical part deals with brief characteristics of the selected municipalities and focuses on detailed analysis of the structure of their revenues and expenditure. This comparison is followed by their evaluation. This part of the diploma thesis contains also the evaluation of the survey , which focused on citizens satisfaction with the municipality financial and budget management. Coclusion incudes results of initiated analysis to enhance life situation in the municipality.The summary of survey outcomes and the recommended proposals for the improvements of municipality financial and budget management are defined within the conclusion of the paper.
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Application of SEO for marketing
Knapovský, Martin ; Řepa, Václav (advisor) ; Bruckner, Tomáš (referee)
The aim of this thesis is to describe in detail the current ways of optimizing websites for search engines (SEO) and to apply them in a broader marketing strategy of italian restaurant La Casa Degli Amici. The thesis presents evidence about the importance of SEO for marketing and can be used as a template for optimizing you own website. This thesis is divided into two main parts - theoretical and practical. The theoretical part explains the concepts used in the design and implementation of the practical part. The theoretical part considers 3 main subjects - search engine, users and SEO which represents website creation and optimization. This thesis describes the history of search engines and the way search engines analyze and evaluate a website. It also describes user search strategies and the way users read the search results. In the SEO section we show its advantages, brief history, SEO strategies and description of techniques and tools that can be used for SEO. In the practical part we put together a marketing strategy which consists of website creation, implementation of selected SEO techniques and social network marketing. Implementation of the marketing strategy is evaluated on data obtained during the period between 1. 8. 2016 and 31. 11. 2016. Owner of the restaurant has provided data on sales which were used for overall evaluation of implemented marketing strategy.
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Building credit scoring models using selected statistical methods in R
Jánoš, Andrej ; Bašta, Milan (advisor) ; Pecáková, Iva (referee)
Credit scoring is important and rapidly developing discipline. The aim of this thesis is to describe basic methods used for building and interpretation of the credit scoring models with an example of application of these methods for designing such models using statistical software R. This thesis is organized into five chapters. In chapter one, the term of credit scoring is explained with main examples of its application and motivation for studying this topic. In the next chapters, three in financial practice most often used methods for building credit scoring models are introduced. In chapter two, the most developed one, logistic regression is discussed. The main emphasis is put on the logistic regression model, which is characterized from a mathematical point of view and also various ways to assess the quality of the model are presented. The other two methods presented in this thesis are decision trees and Random forests, these methods are covered by chapters three and four. An important part of this thesis is a detailed application of the described models to a specific data set Default using the R program. The final fifth chapter is a practical demonstration of building credit scoring models, their diagnostics and subsequent evaluation of their applicability in practice using R. The appendices include used R code and also functions developed for testing of the final model and code used through the thesis. The key aspect of the work is to provide enough theoretical knowledge and practical skills for a reader to fully understand the mentioned models and to be able to apply them in practice.
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