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Assessment of the Financial Situation in the Firm and Proposals to its Improvement
Bureš, Roman ; Bíla, Pavel (referee) ; Zinecker, Marek (advisor)
This thesis entitled "Financial Analysis" focuses on the theoretical and practical aspects of financial analysis. The goal of the thesis is to assess the financial situation and health of a selected company in period 2008 - 2012 by using chosen elementary methods of financial analysis. The main contribution of my thesis is a description of the financial situation of the company for the last 5 years and formulating proposals for improvements in problem areas of financial management.
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Corruption in selected sectors in the Czech Republic and possibilities of its reduction
Bašná, Kristýna ; Bureš, Radim ; Fadrný, Dalibor ; Pospíšilová, Jaroslava
The research report includes a description of the project, its methodology, and an analysis of the research results regarding direct and indirect experiences with corruption in six sectors of the Czech Republic (sports, education and science, healthcare, debt collection, territorial and construction management, public procurement). In addition to the results analysis and recommendations for improving the fight against corruption, the report also describes the methodology for measuring experience with corruption in selected sectors in the Czech Republic. It summarizes insights from all phases of the project from a methodological perspective and provides specific recommendations on the potential replication of the research. The results are beneficial for other central administrative authorities and their efforts to reduce corruption in sectors (such as the Ministry of Health, Ministry of Education, Youth and Sports, Ministry of Industry and Trade, Ministry of Regional Development).
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Archaeological analogs for verification of container lifetime models for deep radioactive waste repositories : Final report of project TK01010040
Stoulil, J. ; Mukhtar, S. ; Lhotka, M. ; Bureš, R. ; Kašpar, V. ; Šachlová, Š. ; Pecková, A. ; Havlová, V. ; Danielisová, Alžběta ; Malyková, Drahomíra ; Barčáková, Ludmila ; Machová, Barbora ; Březinová, Helena ; Ottenwelter, Estelle ; Němeček, J. ; Němeček, J.
More than 200 artefacts from 15 localities were studied within the scope of this project. 4 localities were crucial, because those were pond beds with continual flooding. Soils at all localities were coarser compared to bentonites and lacked swelling ability. Pore solutions of the soils were very similar to bentonite pore solutions. They differ in cation composition, but anion composition was similar, which is more important for corrosion behaviour. The environment was not completely anaerobic, what influenced the composition of corrosion products. The compounds were oxides and oxohydroxides. Very low oxidation-reduction potential (fully anaerobic environment) is necessary for the formation of carbonate-based corrosion products, that were detected as major corrosion products in the previous lab and in situ experiments on another projects. Nevertheless, the oxygen transport was very slow and the contribution of aerobic corrosion was negligible compared to anaerobic corrosion. The evaluation of archaeological artefacts revealed very important factors influencing corrosion mechanism in latter stage of soil burial. Precipitation of corrosion products is a driving phenomenon for transport limitation and decrease of corrosion rate in the early stage of burial, while the ferrous species transport is limited extensively within the latter stage resulting in mechanical stress of inner corrosion products layers to previously formed corrosion products and subsequent cracking. This mechanical damage is repeated in the cycle. The mechanical properties of corrosion products are poor, they are easily deformable and very porous. The project has revealed a very important phenomenon, necessary for the right lifetime estimation, which would not be obvious based on the short-term experiments data.
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Idea of Political Equality in Democratic Thought of Nadia Urbinati and Jeffrey Green
Bureš, Robin ; Bíba, Jan (advisor) ; Šíma, Jan (referee)
This bachelor thesis is focussed on political equality in democratic thought of Nadia Urbinati and Jeffrey Edward Green. Both authors understand unequal share of political power between citizens as a one of the most significant problems of current liberal democracies. However, each of them approaches the problem differently. Green understands the unequal access to decision power as a today's reality of contemporary democracies that is only hardly going to change. With his concept of ocular democracy, he seeks new ways of popular empowerment. Nadia Urbinati is defending her conception of democracy as a diarchy, which is a political arrangement based on separation of two types of civil power, will and opinion. In her theoretical work, Urbinati tries to combine the reality of today's mass societies with the democratic ideals. The bachelor thesis is focused on these two approaches. First is introduced Green's theory (including the contextual and historic background of his theoretical approach). Secondly the theory of Nadia Urbinati is presented. Conclusion of the work represents a brief reflection about the particularity of both approaches and their importance to contemporary theory of democracy. Keywords: Jeffrey Edward Green, Nadia Urbinati, political equality, ocular democracy, plebiscitary...
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Criminal Liability of Legal Entities and Compliance Program
Bureš, Richard ; Bohuslav, Lukáš (advisor) ; Tejnská, Katarína (referee)
The author of this thesis discusses the subject of criminal liability of legal persons and focuses primarily on the analysis of the most important substantive provisions of the Act. No. 418/2011 coll., which describe criminal liability of legal entities and proceedings against them (hereinafter ZTOPO) and entered into force on 1st January 2012. This act is still well- discussed and current even after 6 years of being in force, which can be seen by the number of amendments done to it since it became effective. This thesis aims to offer a comprehensive overview of the issue of criminal liability of legal persons and at the same time tries to capture the most important changes that have been made due to these 9 amendments. The thesis is divided into five parts. In the first part, the author deals with the historical background of criminal liability of legal persons. This part also contains path to the adoption of ZTOPO. The second and the third parts are the core of this paper. In the second part, the author analyses the imputability and the structure of criminal liability of legal entities in the Czech Republic. One part of this section is dedicated to the scope of criminalization of legal entities. The third part of the thesis deals with the possibility of legal entity to be exculpated through the...
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Criminal Liability of Legal Entities
Bureš, Richard ; Bohuslav, Lukáš (advisor) ; Tejnská, Katarína (referee)
In the thesis titled Criminal Liability of Legal Entities, the author focuses on the introduction of a relatively new institute (set of laws) of Legal Entities' criminal liability. This was introduced into the Czech legal system by Act No. 418/2011 Coll. on Criminal Liability of Legal Entities and proceedings against them taking effect from 1st January 2012. The whole thesis is divided into 13 chapters, in which the topics related to the regulation of Criminal Liability of Legal Entities are discussed in detail. An emphasis is placed primarily on the substantive aspects of the Act on Criminal Liability of Legal Entities ("the Act"). The beginning of the work describes historical development of the institute of Criminal Liability of Legal Entities in continental Europe and countries governed by common law. Subsequently the thesis focuses on the adoption of the Act in the Czech Republic. Czech Republic is among one of the last countries in the European Union to adopt the Act. The thesis also focuses on the analysis of the basic substantive provisions of the Act. Furthermore, the author elaborates on the extent of criminalization of the Legal Entitys' actions, the institute of imputability of a criminal offense to a legal entity or the possibility of depriving a legal entity of criminal liability. The...
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Criminal Liability of Legal Entities and Compliance Program
Bureš, Richard ; Bohuslav, Lukáš (advisor) ; Tejnská, Katarína (referee)
The author of this thesis discusses the subject of criminal liability of legal persons and focuses primarily on the analysis of the most important substantive provisions of the Act. No. 418/2011 coll., which describe criminal liability of legal entities and proceedings against them (hereinafter ZTOPO) and entered into force on 1st January 2012. This act is still well- discussed and current even after 6 years of being in force, which can be seen by the number of amendments done to it since it became effective. This thesis aims to offer a comprehensive overview of the issue of criminal liability of legal persons and at the same time tries to capture the most important changes that have been made due to these 9 amendments. The thesis is divided into five parts. In the first part, the author deals with the historical background of criminal liability of legal persons. This part also contains path to the adoption of ZTOPO. The second and the third parts are the core of this paper. In the second part, the author analyses the imputability and the structure of criminal liability of legal entities in the Czech Republic. One part of this section is dedicated to the scope of criminalization of legal entities. The third part of the thesis deals with the possibility of legal entity to be exculpated through the...
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Evolution of attitudes of tobacco and its usage in Czech population
Bureš, Roman ; Nekola, Martin (advisor) ; Tuček, Milan (referee)
There are many points of view at tobacco. Smoking has obvious social, political, medical and economical consequences. Tobacco is known by mankind for several centuries and for the same period mankind has had attitudes towards smoking and tobacco. In this bachelor thesis author tries to outline evolution of discussion about tobacco and its noxiousness and especially evolution of attitudes connected with it. Main aim of thesis is to describe evolution of attitudes towards tobacco and its usage of czech population in analyzed period. Author assumes that smoking attitudes are more negative than in the past. In this thesis author stands on theory of denormalization. Moreover author describes denormalization of tobacco and recent discussions. Research is made of using analysis of secondary data of Sociologický ústav Akademie Věd České republiky. Besides evolution of tobacco attitudes and its usage author also examines attitudes of several factors to smoking attitudes and tobacco usage. Between these factors belongs age and gender of respondents and also if respondent is a smoker or not. Moreover author examines if there are any apparent attitudes of tobacco denormalization.
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