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Hedge accounting under IFRS
Lunga, Jakub ; Novotný, Jan (advisor) ; Procházka, David (referee)
This bachelor thesis concerns hedge accounting under International Financial Reporting Standards. For a better understanding of the issues of the given topic, the more complex numeric and accounting procedures are accompanied by practical examples. Part of this bachelor's work involves a study of the financial reports of companies which are quoted at the Prague stock exchange. This was done with the aim to determine the concentration of hedge accounting used by these companies as well as the type of hedging relationship used, the kind of risk to be hedged, and what hedging instruments were employed.
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Derivative and its application in high school mathematics with use of Internet.
Trnka, Karel ; Robová, Jarmila (advisor) ; Odvárko, Oldřich (referee)
The aim of this diploma thesis is to create derivative-focused web pages as a new part of a high school mathematics educational web portal. The web portal is operated by the Department of Mathematics Education, Faculty of Mathematics and Physics, Charles University in Prague. It is primarily intended as an additional learning resource for high school students. The diploma thesis consists of two main parts. The first part describes a search for and evaluation of similar web pages in Czech, Slovak, English and Hebrew, which deal with the topic of derivative. The second part details the creation of new web pages. In creating the web pages the author integrated interactive elements based on JavaScript, and interactive applets created with use of GeoGebra software. To display mathematical expressions on the web, the author used the technology MathJax, which works with languages of the typesetting systems TeX and LaTeX.
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Regulation of Derivatives Contracts
Růžek, Lukáš ; Husták, Zdeněk (advisor) ; Galuška, Jiří (referee)
This diploma thesis deals with the legal regulation of derivatives contracts with respect to their economic nature. It provides a detailed view on the legislation regulating derivatives contracts in the legal order of the Czech Republic. Considering the interconnection of local derivatives markets, this diploma thesis pays attention to the legal regulation and standardization of derivatives contracts in foreign countries and at the international level. The first part of this thesis describes basic features of derivatives and proposes their typology. The aim of the following part is to evaluate the contemporary legal regulation of derivatives contracts in the Czech Republic. The rest of this thesis elaborates on foreign and international legal regulation of derivatives contracts. The main goal of this diploma thesis is to evaluate present the state of the regulation of derivatives contracts in the Czech Republic, asses to what degree it reflects their economic nature, and eventually, propose legal changes.
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Derivative in apllied problems - a digest of solved examples.
ZACHAROVÁ, Jana
The main goal of my diploma work on the topic "Derivative in apllied problems a digest of solved examples" is to create a set of solved exercises that somehow use calculus during solving. The collection contains 43 solved practical problems relating to calculus of one or two variables. This collection intends to serve as a training aid for students of middle or high schools. For a better overview individual tasks are sorted by appropriate fields of science (mathematical, biological, physical, economic).
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CORPORATE DEAD CAPITAL MANAGEMENT
Makovský, Zdeněk ; Tetřevová, Liběna (advisor)
The presented doctoral thesis deals with the problems of the corporate dead capital management in the conditions of the Czech Republic. The dramatic development of the financial markets in the recent years, related mainly to the development of communications technologies and to globalization, enabled Czech companies to make easy use of the capital markets to up-value their momentarily surplus dead capital. The reason why Czech companies have not used this possibility so much so far is partly the tradition of using banking institutions, partly the historically not very developed Czech financial market, and last but not least the worries about the risk of money depreciation. This thesis deals with the optimal portfolio creation methods in the conditions of the Prague Stock Exchange, including the risk management. The theoretical part of the thesis analyses the individual segments of the financial and capital markets from different points of view and it also analyses the dead capital management risks. An independent chapter is dedicated to the stock exchange indices as prospective underlying assets for financial derivatives. The chapter then analyses the structure of PX index, which includes the most liquid Czech shares. The thesis pays substantial attention to the legal and economic analyses of the financial derivatives as possible instruments, alternatively utilizable for appreciation of the dead capital. Financial derivatives do not necessarily represent a considerably higher risk for the company than using other financial instruments if their usage is accompanied by suitable risk mitigation methods. The view of financial derivatives as a game of hazard is analysed separately. This analysis aims to avoid potential legal complications that could be connected with financial derivatives. The closing section of the theoretical part describes the Capital Asset Pricing Model (CAPM), and then it extends and modifies it for the conditions of the Prague Stock Exchange. The practical part of the thesis describes the methods of creating the optimal portfolio, which might help the company appreciate the dead capital. The procedures of creating the portfolio are verified on particular titles, including the possibility of using a financial derivative and comparison of both approaches. The conclusion outlines the prospective development of the Czech capital market.
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QRS Complex Detection Using Wavelet Transform
Loviška, David ; Čech, Petr (referee) ; Smital, Lukáš (advisor)
The aim of diploma thesis named “QRS detection using wavelet transform” is to simplify and accelerate the work of doctors. This can be achieved by using application for QRS detection, which can use one of four proposed algorithms. Application shows basic informations about inserted electrocardiogram. Part of this program is a graphical window with displayed record and with coloured marks on detected QRS complexes. By another algorythm are marks color-coded due to accurancy percentil of every detected complex. This program is designed for a several hours record from Holter ECG monitoring.
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Derivatives and hege accounting
Klíma, Ondřej ; Zelenka, Vladimír (advisor) ; Vašek, Libor (referee)
Main objective of this paper is to outline the use of derivative instruments for elimination of entity's risks with option of using so called hedge accounting. It uses international financial reporting standards (IFRS) as base, because it is the main "force" in this area nowadays and these standards are more or less used in national accounting standards as well. Core of this paper is identification of most used derivatives (types,frame,use) with a hint how to book them with application of hedge accounting. According to IFRS, there is also a need to test the effectiveness of the hedging using different methods. However, methods which should be used to test effectiveness of hedging are not specified so in the text you can find primary, most preferred methods with practical examples.
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Principles of trading on betting exchanges
Karásek, Michal ; Málek, Jiří (advisor) ; Moravec, Lukáš (referee)
Unlike traditional stock exchanges, where bonds, shares and financial derivatives are traded, on the betting exchanges there are traded probabilistic estimates of the results of sporting or social events. The market price of bets, namely the market implied probability is influenced by estimate of the outcome. The specificity of betting exchanges is also a short period to maturity of contracts, and the possibility to trade with the estimated result of one real world event in several sub-markets simultaneously. In theoretical analysis, we have defined the bet, the underlying asset, and the binary betting contract, which is traded on betting exchanges. We have described some practical aspects of trading. Properties of the probabilistic contracts are demonstrated on several examples. Finally, we constructed the mathematical model of a tennis match, which is based on a binomial valuation model. This allows us to compare the market price of a contract with the price recommended by the model.
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