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"Economic and legal aspects of the valuation of an enterprise"
Černá, Markéta ; Hraba, Zdeněk (advisor) ; Pokorný, Jan (referee)
Subjetc of the Master's thesis: Economic and legal aspects of the valuation of an enterprise The purpose of the Master's thesis is to provide for an overview of business valuation process for audience having legal background and to deal with legal and economic aspects related to business valuation. This is reflected by structure of the Master's thesis which is initially focused on legal aspects of business valuation, thus providing a systematic and comprehensive overview of use of expert's opinions within the framework of Czech legal system and which subsequently deals with economic theory of business valuation. The synergy of economic theory, legal regulation and author's own practical experience should bring an added value to this thesis, which is the reason why the author applied for an individual topic of this Master's thesis, i.e. Economic and legal aspects of the valuation of an enterprise, which requires and combines knowledge from these areas. The first chapter defines the basic concepts related to business valuation. It deals with the definitions of terms such as enterprise in the meaning of a subject of valuation, definition of the value, expert as an individual, all in connection with expert opinions; and includes the applicable legislation regarding business valuation. The second chapter...
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Institutional repositories in science and research in Great Britain
Šejcová, Šárka ; Bratková, Eva (advisor) ; Pokorný, Jan (referee)
anglicky This thesis is focused on analyzing and assessing the current status and recent trends in open access institutional repositories in science and research in the UK, available via the WWW. Includes information on their overal condition, current trends, and provides basic statistical information based on their existing registers. The core work presents the results of the analysis and evaluation of selected characteristics. Attention is also given to new projects, integration of institutional repositories in higher local, national and international structures. The final section provides an overall assessment of lessons learned and specifies trends and perspectives of further development of institutional repositories in the UK.
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E-book readers market in the Czech Republic
Brabec, Jan ; Nováček, Libor (advisor) ; Pokorný, Jan (referee)
Barchelor thesis "Market of ebook readers in the Czech Republic" maps and describes the most interesting and best selling ebook readers on the Czech market. It provides technical specification of leading brands, their sales data and prices. This thesis focuses on ebook readers which are not available on the market any more. Furthermore, it describes electronic paper, its evolution and different technological processing. The last chapter presents results of lending ebook readers to the public in three selected Czech libraries.
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User interface design of CMS system for file management and sharing
Čanda, František ; Němečková, Lenka (advisor) ; Pokorný, Jan (referee)
This bachelor's thesis is describing the process of designing user interface for administration and files sharing system. There are concepts related to problems of design user interface as HCI, UI and theoretical description of process of designing user interface defined in Theoretical part of the thesis. Practical part is the core of the thesis, mapping out the progress of the system design. The text is including Design Brief, Competitive analysis, User research, Personas, Information Architecture and Interface Design, which is tested on paper prototype. The results of the user testing are revealing main weaknesses of User Interface and there are recommendations written subsequently. Keywords User Interaface, User Research, Information Architecture, User Testing, HCI, Paper prototype
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Economical and legal aspects of bank tax
Rahm, Jiří ; Pokorný, Jan (advisor) ; Bažantová, Ilona (referee)
This thesis is focused on the description of the different constructions of bank tax and possible alternatives of the revenue sides. In the next part is possible to find a legal analysis of the proposal for FTT in the European Union, including delineation of legislative process. In this thesis is also possible to find a comparison of countries, which already have a specific form of bank tax. Subsequently the reader is introduced to the analysis of the most important potential impacts and its summarization by the chosen criteria. At the end it brings the reader into a prediction of further progress.
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Comparing Study of Fluvial Lakes in Middle Part of Elbe River and Upper Parts of Lužnice and Svratka River
Havlíková, Petra ; Janský, Bohumír (advisor) ; Pithart, David (referee) ; Pokorný, Jan (referee)
COMPARATIVE STUDY OF FLUVIAL LAKES IN FLOODPLAINS OF THE ELBE, LUŽNICE AND SVRATKA RIVERS Petra Havlíková ABSTRACT The aim of the thesis was to specify key differences in chemistry and biota (zooplankton communities) among fluvial lakes in three regions of Czech Republic: "střední Polabí" (central part of the Elbe River on the territory of Bohemia), "Horní Lužnice" (the upper part of the Lužnice River on the territory of Bohemia), and the Svratka River near Milovy (upper part of the Svratka River). The 10 studied lakes of the three regions differ in size, geology, shading, the influence of the river, and the level of anthropogenic impact. The following hypotheses were tested: 1) The chemical composition of the water in fluvial lakes is significantly different in different areas (floodplains). In the central Elbe River floodplain, there are the highest values of conductivity and concentrations of organic matter and nutrients. Fluvial lakes of the Svratka River floodplain near Milovy show the lowest level of these parameters, and fluvial lakes of the upper Lužnice River occur between the two previous regions. 2) The chemistry of fluvial lakes that have contact with the river through surface connection is significantly influenced by the river, and differs from the chemistry in fluvial lakes without any direct...
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Current State of Czech Public Sector Information Availability for its Re-use
Ulmanová, Tereza ; Pekárek, Aleš (advisor) ; Pokorný, Jan (referee)
The thesis deals with the current state of the accessibility of Czech public sector information, with the focus on its easy re-use by the commercial, non-governmental as well as R&D sector. In the beginning, it defines information society and basic terms, such as public sector, public sector information and public sector kontent, the typology of public sector information and the mening of its re-use. Furthermore, the system conditions of the public sector information re-use are evaluated and the information market is described in general. The next charter provils the overview of the most important information products of the Czech public sector, which are suitable for the re-use. The last charter contains the analysis of the accessibility of the public sector information in mening of its re-use, based on the results of the desk and field research.
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Economic and legal aspects of a certified auditor's activities
Karban, Vojtěch ; Pokorný, Jan (advisor) ; Seknička, Pavel (referee)
Diplomová práce Ekonomické a právní aspekty auditorské činnosti se zabývá činností auditora. První kapitola se věnuje právní regulaci auditorské činnosti, tj. zákonu č. 93/2009 Sb. Jelikož zákon nabyl účinnosti dne 14.4.2009, jedná se o téma navýsost aktuální. Práce detailně popisuje jednotlivé instituty nového zákona jako je Rada pro veřejný dohled nad auditem, subjekty veřejného zájmu, zabývá se podmínkami pro výkon auditorské činnosti. Pozornost je věnována i zvýšeným nárokům na chování auditora jako jsou etika, nezávislost a mlčenlivost. Významný prostor je věnován i Komoře auditorů ČR jako jediné samosprávné organizaci zastřešující všechny auditory či auditorské společnosti. Závěr právní části je věnován zhodnocení současného právního stavu a nástinu možného dalšího vývoje, kde autor zaujímá stanovisko k této úpravě. Druhá kapitola, nazvaná Ekonomické aspekty auditorské činnosti, se zabývá popisem auditorské činnosti doprovázený mnoha praktickými příklady, tj. popisem práce auditora na jednotlivých zakázkách. V této práci nejsou popsány všechny aspekty auditorské činnosti. Pozornost je zaměřena na nejdůležitější z nich. Struktura této kapitoly kopíruje sled auditorských prací. Postupně popisuje obecné cíle auditora, plánování auditu, identifikace a vyhodnocení rizik při auditních zakázkách,...
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A data security of information systems
Knopová, Martina ; Pokorný, Jan (advisor) ; Miranda, Andrea (referee)
Práce je zaměřena na zanalyzování současných autentizačních metod. Kromě popisu obecných principů je kladen důraz na podrobnou analýzu a přehled implementačních specifik. První část práce popisuje vymezení základních pojmů v oblasti bezpečnosti dat. Hlavní část práce je věnována problematice logické vrstvy ochrany dat - zejména možnostem zabezpečení autentizace uživatelů v informačních systémech. Dále se práce zabývá přehledem a srovnáním tří autentizačních metod. Každá metoda je podrobně popsána, je brán zřetel na možnost budoucího vývoje dané metody. Klíčové kapitoly jsou věnovány jednotlivým autentizačním a obranným mechanismům. Samostatná kapitola je věnována současným bezpečnostním opatřením - zabezpečení autentizačních operací, kryptografickým systémům a jejich principům. Pro praktickou představu byla provedena SWOT analýza jednotlivých metod. Závěr práce shrnuje poznatky získané z analýzy jednotlivých popsaných autentizačních metod a navrhuje adekvátní řešení pro autentizaci uživatelů. Abstract The thesis aims on analysis of contemporary authentication methods. Besides description of global principles the emphasis is placed on detailed analysis and summary of implementation specifics. The first part of the document reports on determination of element concepts within the area of data...
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