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The Controlling Study
Herda, Tomáš ; Mikovcová, Hana (advisor) ; Herda, Zdeněk (referee)
The main goal of this Diploma´s Thesis is to make a model for calculation of water and sewer rates for the company Vodovody a kanalizace Náchod, a.s. when sticking to the set criteria both from the side of VaK Náchod, a.s. and law regulations. Based on the theoretical part an analysis of customer sensitivity to the price changes using the data for last 20 years follows. Findings from the first two parts are used in risk analysis in next part. The created model calculates the water and sewer rates based on the information from the company accounting system in the way to generate sufficient financial resources to fulfill the renovation plan of infrastructural property plant and equipment and to transfer given amount to the company funds. In addition, the model monitors whether the legal condition of maximal allowable increase of profit per m3 is met. In the customer sensitivity to the price changes part the price elasticity of demand for water and sewer rates is calculated based on the data from 1995 to 2015. The assumption of inelastic demand is confirmed. Risk analysis part is deals with potential risk regarding the demand and prices. Potential impacts for the most significant risk are quantified. The analysis uses knowledge gained in the first two parts. It was confirmed that potential risks are exiting but do not have any significant impact on the going concern of VaK Náchod, a.s. The created model has been already used for the calculation of prices for the year 2017. Customer sensitivity analysis to the price changes and link to the potential risks is an additional information for VaK Náchod, a.s. which validates that nowadays, there are no significant threats which could affect the demand and water and sewer rates significantly.
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Comparison of accounting programs from the point of view of the use of information for management companies
Loušová, Petra ; Stejskalová, Irena (advisor) ; Pevná, Jana (referee)
The aim of the thesis is to compare accounting programs from the point of view of the use of information that are important for management companies. The theoretical part deals with the general approach to processing business information in the accounting. Next there is explained an overview of what information in the field of accounting are important and necessary for the job of financial manager. The practical part contains an analysis of at least three accounting programs, with the main focus on what information from the selected accounting program managers need in their work and what information is actually gaining from the program. In practical part, there are also compared results of individual organizations; information is gathered through in-depth interview with financial managers selected companies.
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Freedom of Expression and Censorship on the Internet and Social Networks
Reindl, Jan ; Čermák, Radim (advisor) ; Sova, Martin (referee)
This thesis is focused on freedom of expression and censorship on the internet and social networks. Its goal is to evaluate current situation of censorship of the internet, to describe the most often used methods of censorship and suppressing free speech, as well as methods of its circumvention. The thesis is focused on the progress of internet censorship in its shift from a tool of governmental domestic network control into a tool in the hands of multinational organizations. Some focus is also given to the importance of anonymity as a way to freedom of speech, and to the analysis of current situation and possible future outcomes. This thesis is divided into five chapters. The first one serves as an introduction into the problematics. Second chapter describes methods of internet censorship, the third one describes its circumvention. The fourth chapter looks into the current situation regarding the role of social media in terms of internet censorship and possible results of censorship as well as future evolvement. Fifth and last chapter is dedicated to research of anonymous parts of internet community that could otherwise face censorship.
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The Image of the Artist in Czech Feature Films after 1948
Šlingerová, Alena ; Klimeš, Ivan (advisor) ; Přádná, Stanislava (referee)
After the Czechoslovak coup d'état of 1948, the cultural politics of the Communist Party became the only power that should organize, regulate and evaluate cultural affairs. This brouht radical changes of the status of artists. That artists who belonged to the rank of intellectuals had to follow needs of the new kind of society. They accepted orders from above and their activity was strictly controlled. Proletarian amateurs and folk art were officially encouraged. The examples of the progressive art were found in the USSR and also among personalities from the history of the national culture. Cinematography, to which was placed a requirement of topicality, also presented the new image of the artist. The most noticeable results were reached in biografical films about our classics and films exposing folklore and cultural life of the working class. The integration of an intellectual artist into the new society became a pivotal theme in movies Písnička za groš and Nezlob, Kristino. As episodic characters, we can find also completely negative types of artists - enemies of that new society. This spectrum corresponds to a general typology of people that was used in art, journalism and public speech in general: mature, confused and totally inadaptable (designed to be displaced). Exeptional cases of...
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Depositary Services
Helcl, Tomáš ; Janda, Karel (advisor) ; Veselá, Jitka (referee)
The thesis deals with the functioning of depositories in the enviroment of the Czech market from the perspective of legislative and practical. The introduction is devoted to directives that make up a harmonized legal framework and the Czech legislativ, which specifically prescribes behaving of depositories. The main part is devoted to the depositary functions, such as operating in the Czech market conditions. This part of work is focused not only on the distribution of the depositary market, but also on the collected amount of the fees, the efficiency of regulation in the real market enviroment and in the importace of depositories in the Czech market. The final section is devoted to the findings, including the final assessment of the depositaries. As a first of its kind, this thesis gives a comprehensive view of activity of depositories and their importace for the Czech market, as the depositaries represent entities that control whether funds act in accordance with the legislation. Depository oversees as to prevent fraud and to qualified investors or collective investment contributed to the further development of the capital market, which is necessary for the further development of all economic sectors.
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Modelling, parameter estimation, optimisation and control of transport and reaction processes in bioreactors.
ŠTUMBAUER, Václav
With the significant potential of microalgae as a major biofuel source of the future, a considerable scientific attention is attracted towards the field of biotechnology and bioprocess engineering. Nevertheless the current photobioreactor (PBR) design methods are still too empirical. With this work I would like to promote the idea of designing a production system, such as a PBR, completely \emph{in silico}, thus allowing for the in silico optimization and optimal control determination. The thesis deals with the PBR modeling and simulation. It addresses two crucial issues in the current state-of-the-art PBR modeling. The first issue relevant to the deficiency of the currently available models - the incorrect or insufficient treatment of either the transport process modeling, the reaction modeling or the coupling between these two models. A correct treatment of both the transport and the reaction phenomena is proposed in the thesis - in the form of a unified modeling framework consisting of three interconnected parts - (i) the state system, (ii) the fluid-dynamic model and (iii) optimal control determination. The proposed model structure allows prediction of the PBR performance with respect to the modelled PBR size, geometry, operating conditions or a particular microalgae strain. The proposed unified modeling approach is applied to the case of the Couette-Taylor photobioreactor (CTBR) where it is used for the optimal control solution. The PBR represents a complex multiscale problem and especially in the case of the production scale systems, the associated computational costs are paramount. This is the second crucial issue addressed in the thesis. With respect to the computational complexity, the fluid dynamics simulation is the most costly part of the PBR simulation. To model the fluid flow with the classical CFD (Computational Fluid Dynamics) methods inside a production scale PBR leads to an enormous grid size. This usually requires a parallel implementation of the solver but in the parallelization of the classical methods lies another relevant issue - that of the amount of data the individual nodes must interchange with each other. The thesis addresses the performance relevant issues by proposing and evaluation alternative approaches to the fluid flow simulation. These approaches are more suitable to the parallel implementation than the classical methods because of their rather local character in comparison to the classical methods - namely the Lattice Boltzmann Method (LBM) for fluid flow, which is the primary focus of the thesis in this regard and alternatively also the discrete random walk based method (DRW). As the outcome of the thesis I have developed and validated a new Lagrangian general modeling approach to the transport and reaction processes in PBR - a framework based on the Lattice Boltzmann method (LBM) and the model of the Photosynthetic Factory (PSF) that models correctly the transport and reaction processes and their coupling. Further I have implemented a software prototype based on the proposed modeling approach and validated this prototype on the case of the Coutte-Taylor PBR. I have also demonstrated that the modeling approach has a significant potential from the computational costs point of view by implementing and validating the software prototype on the parallel architecture of CUDA (Compute Unified Device Architecture). The current parallel implementation is approximately 20 times faster than the unparallized one and decreases thus significantly the iteration cycle of the PBR design process.
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Duality of the legal regulation of a dominant position in EU competition law
Pavel, Jan ; Svoboda, Pavel (advisor) ; Šmejkal, Václav (referee)
Résumé The presented work addresses the issue of the double-tracking nature of a dominant position in European competition law. The aim of the integration efforts during the establishment of the EU was the creation of an internal market, especially the customs union. In order to achieve this state, it was necessary to take a number of integration measures and create a legal framework, i.e. conditions, under which economic competition in the internal market could operate effectively. In this context a variety of legislation valid for the whole EU territory has been accepted. However, in the context of the economic competition this work analyzes the legislation on market dominance carried out first in Article 102 of TFEU (Treaty on the Functioning of the European Union) prohibiting restrictive business practices in the form of abuse of a dominant position and also in Council Regulation (EEC) No 4064/89 and later in Council Regulation (EC) No 139/2004 regulating the control of concentrations between undertakings. In case of both the legislations the crucial question is the "dominant position" of an enterprise in the market, while Article 102 of TFEU represents the ex post control, i.e. applies only to the possible abuse of the dominant position, and in this sense the dominant position itself is not the...
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Fluidized-bed Combustion of Dry Stabilized Sewage Sludge in Oxy-fuel Mode
Moško, Jaroslav ; Pohořelý, Michael ; Durda, Tomáš ; Zach, Boleslav ; Šyc, Michal ; Svoboda, Karel
Sewage sludge is an inevitable waste stream from wastewater treatment and its disposal is complicated due to specific characteristics of its composition. Sewage sludge combustion/incineration is the only suitable way for disposal of large volumes of sewage sludge containing POPs and some heavy metals. Sewage sludge combustion reduces the volume of such waste and causes destruction of organic contaminants. Oxy-fuel combustion is a technology for simplifying CO2 sequestration from the flue gas by using nearly pure oxygen instead of air for the combustion. In order to control the combustion temperature, part of the flue gas is recycled to combustion chamber. The paper brings information about investigation of the effects of combustion temperature and concentration of oxygen in inlet combustion media on the emissions of NOx, N2O and SO2 in FB combustion of sewage sludge. The experimental results have shown that an increase in combustion temperature leads to an increase in NOx and to a decrease in N2O emissions in the temperature range 750–930 °C. The lowest SO2 emissions were measured in the temperature interval from 800 to 820 °C in all experiments with different oxygen concentration in inlet gas. It was found that when the oxygen concentration in inlet gas increased, the emissions of SO2 increased while emissions of NOx slightly decreased.
Fulltext: content.csg -  PDF
Plný tet: SKMBT_C22016112214480 - PDF
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Managerial skills
Červinková, Barbora ; Kříž, Josef (advisor) ; Zdeněk, Zdeněk (referee)
The theoretical basis of this thesis explains the terms closely associated with the management and managerial skills. Introductory part relates to approach the concept itself and the executive management, we are further broken down managerial functions, which are continuously illuminates to describe other skills, such as communication, goal setting, skills and coaching. The main point is to approach the concepts of soft and hard skills that managers should possess, or which should in the course of his practice to learn. Only by careful control of both of these groups of skills can lead to good organization. For a clearer explanation of the managerial skills included graphic view, which approximates the distribution of skills. In the second part, a practical part, described the situation with the existing skills of managers in the selected company. Thanks to the questionnaire, it is possible to measure the current level of acquired skills of managers at three levels and can be evaluated, what is the interest of improving individual skills, or whether managers feel sufficiently qualified for their job positions.
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