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Comparative analysis of the Central bank of the Russian Federation and the European Central bank
Fomina, Ksenia ; Mandel, Martin (advisor) ; Metrah, Samy (referee)
The Bachelor thesis is focused on the comparative analysis of two central banks, the Central bank of the Russian Federation and the European Central bank. The first and the second chapters are dedicated to the institutional analysis that gives a brief overview of the legislative definition, organizational structure, objectives and instruments of the monetary policy of the Central bank of the Russian Federation and the European Central bank. In conclusion, there is a comparison of the individual systematic characteristics of the monitored central banks. The last chapter represents the practical part of this thesis, which compares activities of the Central bank of the Russian Federation and the European Central bank with the analysis of assets and liabilities before the financial crisis in 2007 and in the last statistically accessible year 2016.
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Comparative analysis of reporting changes in accounting methods and corrections of accounting errors for large Czech companies
Bartůněk, Tomáš ; Skálová, Jana (advisor) ; Matkovič, Petra (referee)
The following thesis deals with the development of the accounting of corrections of the accounting errors of previous years and changes in accounting methods from the beginning of financial accounting in the Czech Republic through the processing of many interpretations by the National Accounting Board, up to the current modification, which was an amendment to the Decree No. 500/2002 Coll., which transposed certain provisions of Act No. 563/1991 Coll., which came into force on January 1, 2013. Thanks to this decree, the account Restatements of retained earnings results, in the case of a correction of an error and a change in the accounting method, in a better understanding of the financial statements than it did before the issue was addressed through extraordinary costs or revenues in the current accounting period. In addition as practical part, this thesis composes also of a research from the financial statements of large Czech companies focusing on the frequency of use of the new item in the balance sheet for 2015, the reason of the using and explanation in supplement to the financial statements, including the method of settling the final balance of the account from previous years. The research also dealt with the auditor's response to the found deficiencies. The last part of the thesis is a comparative analysis of research conducted during the years of 2013, 2014 and 2015.
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Historical Examples and the Search for National Identity in texts of Tomáš Garrigue Masaryk and Roman Dmowski. A Comparative Study
Scholz, Milan ; Klusáková, Luďa (advisor) ; Doubek, Vratislav (referee) ; Kolář, Pavel (referee)
The doctoral thesis deals with comparative analysis of historical examples in the search for national identity in texts of Tomáš Garrigue Masaryk (1850-1937) and Roman Dmowski (1864-1939). Both Masaryk and Dmowski belonged to prominent representatives of public and political life in their countries at the end of the 19th and in first decades of the 20th centuries. The question of national identity is a theme often associates with their life and work. Masaryk and Dmowski influenced Czech and Polish politics, political and intellectual thought before 1914. During the First World War, they were leaders of Czechoslovak and Polish politics in West European emigration (Masaryk as the president of the Czechoslovak National Committee, Dmowski as the president of the Polish National Committee). Nevertheless, in the postwar period, their career diverged. Masaryk became president of Czechoslovakia and symbol of the Czechoslovak identity, Dmowski represented rather the opposition against mainstream development in postwar Poland. The first and the second parts of the thesis deal with Masaryk's (first part) and Dmowski's (second part) concept of historical examples in search of national identity in context of their thought and life. Therefore, these parts are organized chronologically and pay attention to...
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Comparative analysis of the political arrangement of selected municipalities in Středočeský kraj
Krpálková, Soňa ; Masopustová, Ilona (advisor) ; Švec, Kamil (referee)
v anglickém jazyce This diploma thesis is focused on the Czech communal politics, which is viewed by a descriptive approach to the study of local democracy, an approach which is characterized by the fact that it focuses on specific political phenomena in selected areas. The selected area in this diploma thesis is the Central Bohemia Region. Czech communal politics is characterized by its fragmentation and diversity, and therefore there is a high proportion of non-party actors, non- competitive systems and other specific features. Three theoretical approaches are used to analyze these specifics: the theory of political coalition of Stanislav Balík, the typology of local democracy models by Václav Bubeníček, and the concept of the kernels as unitary actors in the municipal politics of Petr Jüptner. The diploma thesis is divided into two parts. The first - the theoretical - part is focused on detailed analysis of theoretical approaches, their criteria, assumptions and models. At the end of the first part there is a critical evaluation of these approaches, there are presented the problematic aspects of these approaches, as well as their contribution to the study of Czech communal politics. The empirical part of this diploma thesis provides detailed information on the examined problems in 58 selected...
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A Comparative Analysis of Language Tools of the Hosts of the DVTV Journalistic Videochannel
Hromková, Kristýna ; Šoltys, Otakar (advisor) ; Němcová Tejkalová, Alice (referee)
The aim of this work is to analyse the use of language tools of hosts of the DVTV journalistic videochannel. It addresses mainly deflections from the use of standard language, to be more specific, the use of colloquial and literary terms. It also focuses on expressive words, slang, neologisms and on expressions created within the journalistic environment, the so called publicisms. The thesis includes the description of other language phenomena specific for each host - Daniela Drtinová, Martin Veselovský and Filip Horký. The analysis also deals with figurative expressions and phrases in the speech of all hosts. To a limited extent, it focuses on the acoustic side of language, mainly on wrong pronunciation and the pace of speech of the hosts. The work contains a chapter on the theory of speech acts, which was developed by a British philosopher John Langshaw Austin. Within this matter, it focuses mainly on the occurrence of illocutionary and perlocutionary acts in the interviews. In the cases of Drtinová and Veselovský the interviews are divided into four categories: interviews with politician, specialist, artist and sportsman. Each category is specific in the use of language tools. In case of Horký, due to the limited amount, the interviews are analysed all together.
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Factors of Success of FARC and ETA Terrorist Groups: A Comparative Analysis
Kopečný, Ondřej ; Ditrych, Ondřej (advisor) ; Svitková, Katarína (referee)
This work elaborates on historiographical contextual analysis of establishment and consolidation of terrorist groups ETA and FARC, while focusing on identifying and analysis of set of factors, which led to the respective groups constitution. These factors are then examined and compared in the thesis presented. Author then concludes generalness or alternatively contextual character of findings on factors. Examined groups emerged from extensively differing contexts, which contributes to the posibility of following a linking to possible general validit of the factors. Emphasis is being put especially on political, social, economical and identitary premises of the groups establishment.
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Tyranny of the Majority Theory: a Non-Normative Approach to the Comparison of Democratic Political Systems
Horák, Filip ; Švec, Kamil (advisor) ; Franěk, Jakub (referee)
Most of the theories of democracy are normative and work with ideal models in the contemporary discourse of political science. The purpose of theory introduced in this thesis is the empirical analysis of the real democracy on the contrary. The key assumption of the theory is that every political system has the natural intention to become a tyranny. For democracy the appropriate type of tyranny is the tyranny of the majority against which it is needed to establish defensive constitutional, political and social mechanisms presented in this thesis. This thesis further examines the theory of tyranny of the majority through the comparative study of chosen democratic countries. The results of this analysis demonstrate that the falsification of this theory was unsuccessful and its hypotheses are still valid. The introduced theory could enhance the constitutional engineering level by providing a deeper understanding of the significance and the impact of the mechanisms harmonizing the political system.
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Comparative analysis of the work- life balance policies in Austria and the Czech Republic
Jarošová, Nikola ; Pavlík, Petr (advisor) ; Kiczková, Zuzana (referee)
This thesis discusses two family policy models in the two selected Central European countries; the Czech Republic and Austria. The aim is to carry out a comparative analysis of these measures of family policy, which relates to aid reconciliation of family and professional life for families with children. Within this study of individual level measures of family policies in the selected countries, first the measures involving the formation of family and work roles in family life will be explored, followed by the possibility of interaction of the two family policies. The integral parts of the analysis will asses these measures from a gender perspective. The result of this work is a detailed comparison of the components of family policy, which affect the reconciliation of family and professional lives of families with child/children, including evaluation of the effectiveness of individual measures in the two selected countries. Key words: balancing work and family, family policy, comparative analysis, gender, family, maternity / parental leave, the labor market, institutional care for children
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Molecular characteristics of ductal carcinoma in situ, and their clinical impact
Böhm, Jan ; Zikán, Michal (advisor) ; Dundr, Pavel (referee) ; Strnad, Pavel (referee)
Objectives: Ductal carcinoma in situ (DCIS) is a non-invasive lesion of an increasing clinical importance. Individual risk assessment is essential for an optimal treatment. Our objective was to identify clinical and molecular characteristics of a subgroup of DCIS with an unfavorable prognosis. Methods: In a population study, we analyzed women with DCIS diagnosed within one mammography screening unit. In the experimental part of this work, we conducted a comparative analysis of five biological markers in normal tissue, DCIS and invasive breast cancer by means of gene expression analysis and analysis of loss of heterozygosity (LOH). Results: We demonstrated a high proportion of pure (no invasive component) DCIS (14.41%) of all breast lesions described as malignant. In our sample, we saw a homogeneous distribution of risk factors without noting a clear pattern identifying high-risk subtypes. We noted significant differences in clinical management of tumors with similar characteristics, which demonstrates the present state of limited use of clinical predictors. In the laboratory experiment, we showed differences in loss of heterozygosity (LOH) between DCIS and invasive breast cancer for BRCA1 (8.69% vs. 44.74%) and BRCA2 (9.52% vs. 45.0%). In contrast, we did not find any differences for p53 (31.82%...
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