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Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.
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Use of Interest Rate Models for Interest Rate Risk Management in the Czech Financial Market Environment
Cíchová Králová, Dana ; Arlt, Josef (advisor) ; Cipra, Tomáš (referee) ; Witzany, Jiří (referee)
The main goal of this thesis is to suggest an appropriate approach to interest rate risk modeling in the Czech financial market environment in various situations. Three distinct periods are analyzed. These periods, which are the period before the global financial crisis, period during the financial crisis and in the aftermath of the global financial crisis and calming subsequent debt crisis in the eurozone, are characterized by different evaluation of liquidity and credit risk, different relationship between financial variables and market participants and different degree of market regulations. Within this goal, an application of the BGM model in the Czech financial market environment is crucial. Use of the BGM model for the purpose of predicting a dynamics of a yield curve is not very common. This is firstly due to the fact that primary use of this model is a valuation of interest rate derivatives while ensuring the absence of arbitrage and secondly its application is relatively difficult. Nevertheless, I apply the BGM model to obtain predictions of the probability distributions of interest rates in the Czech and eurozone market environment, because its complexity, direct modeling of a yield curve based on market rates and especially a possibility of parameter estimation based on current swaptions volatilities quotations may lead to a significant improvement of predictions. This improvement was also confirmed in this thesis. Use of swaptions volatilities market quotations is especially useful in the period of unprecedented mone- tary easing and increased number of central banks and other regulators interventions into financial markets that occur after the financial crisis, because it reflects current market expectations which also include future interventions. As a consequence of underdevelopment of the Czech financial market there are no market quotations of Czech koruna denominated swaptions volatilities. I suggest their approximations based on quotations of euro denominated swaptions volatilities and also using volatilities of koruna and euro forward rates. Use of this approach ensures that predictions of the Czech yield curve dynamics contain current market expectations. To my knowledge, any other author has not presented similar application of the BGM model in the Czech financial market environment. In this thesis I further predict a Czech and Euro area money market yield curve dynamics using the CIR and the GP models as representatives of various types of interest rates models to compare these predictions with BGM predictions. I suggest a comprehensive system of three criteria, based on comparison of predicti- ons with reality, to describe a predictive power of selected models and an appropria- teness of their use in the Czech market environment during different situations in the market. This analysis shows that predictions of the Czech money market yield curve dynamics based on the BGM model demonstrate high predictive power and the best 8 quality in comparison with other models. GP model also produces relatively good qua- lity predictions. Conversely, predictions based on the CIR model as a representative of short rate model family completely failed when describing reality. In a situation when the economy allows negative rates and there is simultaneously a significant likelihood of their implementation, I recommend to obtain predictions of Czech money market yield curve dynamics using GP model which allows existence of negative interest rates. This analysis also contains a statistical test for validating the predictive power of each model and information on other tests. Berkowitz test rejects a hypothesis of accurate predictions for each model. However, this fact is common in real data testing even when using relatively good model. This fact is especially caused by difficult fulfilment of test conditions in real world. To my knowledge, such an analysis of the predictive power of selected interest rate models moreover in the Czech financial market environment has not been published yet. The last goal of this thesis is to suggest an appropriate approach to obtaining pre- dictions of Czech government bonds risk premium dynamics. I define this risk premium as a difference between government bond yields and fixed rate of CZK IRS with the same length. I apply the GP model to describe the dynamics of this indicator of the Czech Republic credit risk. In order to obtain a time series of the risk premium which are necessary for estimation of GP model parameters I firstly estimate yield curves of Czech government bonds using Svensson model for each trading day since 2005. Resulting si- mulations of risk premium show that the GP model predicts the real development of risk premiums of all maturities relatively well. Hence, the proposed approach is suitable for modeling of Czech Republic credit risk based on the use of information extracted from financial markets. I have not registered proposed approach to risk premium modeling moreover in the Czech financial market environment in other publications.
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Trade and Investment in Egypt
Ebeid, Mustafa ; Štěrbová, Ludmila (advisor) ; Halík, Jaroslav (referee)
This paper shows Egypt's Macroeconomic review to analyze Economic situation, Regional Trade agreements between Egypt and Other parts of the World, and Foreign direct investment taking place in Egypt by Countries and Sectors. Moreover, One of the main triggers for Economic status and inflow of foreign direct investment is the Security conditions and political stability which is not in the best conditions for the last five years since 2011 revolution, as a result Egyptian Government taking steps in order to improve and enhance the security conditions. Last but not least, main goal for the paper is to provide credible information about Egypt's macroeconomic status, Regional trade agreements and argumentation for investing in Egypt and how Egyptian Government taking steps to improve and the investing process in Egypt.
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Czech administrative justice from the viewpoint of comparison with French and German system
Kukačová, Sára ; Matula, Miloš (advisor) ; Louda, Tomáš (referee)
Diploma thesis is devoted to the theme of Czech administrative justice, its current form and comparison with chosen models of European administrative justice, that is with French and German model. Goal of the thesis is on the basis of description and analysis of these models of administrative justice to get the comparison and evaluation of the differences and positive and negative elements of chosen models in relation to Czech system of administrative justice. The first part focuses on rather theoretical side and the introduction to this problem. Fundamental terms and characteristics are described and the concept of administrative justice is put to a broader scope. There is also mentioned the historical development of administrative justice in the Czech lands from year 1848 until the present day. The second part is devoted to the study of specific current legislation of chosen countries - Czech Republic, France and Germany. On this foundation is in the closing part accomplished the analysis and comparison of particular systems of administrative justice together with stating their mutual positives and negatives.
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Height measurement in the northern area of mining areas Doubrava and Karviná Mines In 2016
Kajzar, Vlastimil ; Waclawik, Petr ; Staš, Lubomír
In the northern area of mining areas Doubrava and Karvina mines on the border RA Detmarovice and Doubrava are implemented, the mining activities. For this reason, in order to detect possible effects of the mine to the surface and surface objects twice a year height focuses, points in this area stable. From 2014 he was a contractor for these works chosen by the Institute of Geonics, v.v.i., Ostrava. In August and November 2016 survey conducted campaigns planned this year, during which it conducted a total of 4 highrise focus of inter-related leveling routes, which are formed by these points. Highrise points are stabilized in the area of interest in several ways - usually in steel design height marks on buildings, then as an iron bolt concreted in the ground or using nails driven into the concrete foundation or other alternative means. Distribution points in the area of interest is indicative captured in the map appendix. Existing trace and focus points are highlighted in green, yellow trace inaccessible points, refocused points in red and violet points that have occurred to their long term disablement or destruction. Each zaměřovaných points in order to trace the terrain carefully documented (GPS coordinates, photos, text description) and registered. These documents are available from the contractor.
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Family housing decision-making
Kačírková, Petra ; Brožová, Helena (advisor) ; Adam, Adam (referee)
This thesis is concerned with choosing the best and most real estate mortgage loans for family with children. The family should be chosen property near his residence momentary, then it should be recommended for this property the best mortgage loan. Selecting the property was affected by the demands of all family members and subsequent mortgage loans was selected from the products offered on the Czech market in November 2016. The thesis can be thematically divided into three main parts. The first part includes a literature search, which is divided into two areas. First described methods of multi-criteria decision making, which will be used in the decision making process. Along with these methods includes a literature review and theoretical part of the program area Super Decisions, which will be used in the practical part. Furthermore, theoretically they recognized concepts related to mortgage loans, according to which are then laid down criteria for assessing mortgage loans. The second part contains already a practical perspective on family issues, which therefore includes the selection of the best and most real estate mortgage loan program with the help of Super Decisions. The third part includes a summary of the work and the interpretation of results obtained through the program Super Decisions.
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Therapeutic hypotermia after cardiac arrest
JIRCOVÁ, Danuše
The bachelor thesis deals with the influence of a mild therapeutic hypothermia as a hospital post-resuscitation care of patients after cardiopulmonary resuscitation for non-traumatic cardiac arrest. Therapeutic hypothermia is a relatively new method. It is part of the European Guidelines for resuscitation since 2005. It was reported its positive effects on the neurological status of the patients. Using the method reduces the damage to the brain and cardiac muscle. The theoretical part of the thesis deals with the effect of mild hypothermia on the human body. Specifies the indication and contraindication criteria for initiation of therapeutic hypothermia, describes cooling methods of the patient and ways to terminate the therapeutic hypothermia. Describes the monitoring of physiological functions and nursing care of patients. The practical part of bachelor thesis mapped the procedures used in the administration of therapeutic hypothermia in patients treated in two large hospitals. These were Fakultní nemocnice Kralovske Vinohrady in Prague and Nemocnice Ceske Budejovice, a.s. The applied strategy of the research was qualitative. Content analysis of 10 case reports were carried out, 5 case reports from each hospital. Case reports concerning patients after cardiopulmonary resuscitation, who were treated using the therapeutic hypothermia as a part of hospital care. The aim of this thesis was to map the procedures used in the therapeutic hypothermia administration in patients after cardiopulmonary resuscitation. It was made available by hospitals after approval by ethics committees on the basis of applications submitted. The information was subsequently created into case studies that were analysed in the categorization tables. In the discussion, the results were compared with the published knowledge provided in the theoretical part of the thesis, and were commented. Analysed were: the composition of the group of patients by age and gender, provide the basic life support by witnesses prior to arrival of crew of the emergency medical service on scene, initial ECG rhythm after emergency medical service arrival, the time elapsed since the cardiac arrest appeared to restore of spontaneous circulation, initiation of therapeutic hypothermia in pre-hospital care, time elapsed since the therapeutic hypothermia start up to reaching the target body temperature, duration of the therapeutic hypothermia, the methods used for cooling the patients, the methods used for measuring the body temperature and neurological status at the time of discharge or transfer from the hospital. The results of the research surprisingly showed that general public are well-informed. Witnesses were able to recognize cardiac arrest, early called in professional help and were willing to give heart massage. This shows also the success in implementing the method of medical dispatcher-assisted basic life support in practice, because the witnesses were in many cases instructed by the medical dispatchers to resuscitate the patient. The majority of patient's initial ECG rhythm were diagnosed as ventricular fibrillation. Time to restoration of spontaneous circulation in most cases ranged within 29 minutes. To achieve the target body temperature at the recommended time limit has managed to half of patients. Target body temperature was always kept within the recommended timeframe and core body temperature was monitored. Concerns raised by an absence of the method start up in pre-hospital emergency care. The thesis highlighted the seriousness of sudden cardiac arrest and the high incidence of patients dismissed from the department with severe neurological deficit. Therefore, it is necessary to continue in research of this method, improve it and try to incorporate it already to pre-hospital care.
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Documentation of the nature reserve Miletinska bazantnice (Czech Republic)
Stejskalová, Klára ; Skalický, Milan (advisor) ; Martinková, Jaroslava (referee)
The aim of this study is to document the floristic species diversity through research in the natural reserve Miletinska bazantnice. Documentation was carried out on the territory concerned during the growing season of 2015. There was a determination of vascular species. The research was mainly focused on endangered and protected species.
The whole area is part of sites of European importance under the Habitats Directive Natura 2000 Miletinska bazantnice was declared a nature reserve in 1954 with an area of 75, 43 hectares and is part of a small-scale specially protected area. Typical features of the area are remnants of natural Podzvicinsko geobiocenosis and therefore the reason for its protection.
Further it describes the history, characteristics of the territory and the natural conditions that are typical for the locality. These include soil science, climate, hydrological, geomorphological, geological and phytogeographical. On the territory of the nature reserve are recorded two memorial trees. It´s oaks (Quercus robur) called Zizkovy duby.
At present territories were found in protected and endangered species and classified under the Red and black list of vascular plants of the Czech Republic (Grulich, 2012) and Decree of the Ministry of Environment of the Czech Republic no. 395/1992 Coll. Into the category of rare taxa that require additional attention include species such as Carex otrubae, Cerastium lucorum, Daphne mezereum, Galium boreale, Listera ovata and Primula veris. The only species Platanthera bifolia is ranked in the category of endangered under both the Red and black list of vascular plants in the Czech Republic and under Decree.
In the field survey, attention was also paid to invasive species, sorted by Catalogue of alien plants of the Czech Republic (Pyšek et al., 2012) and categorized archeophytes (Arctium tomentosum, Cirsium arvense, Convolvulus arvensis, Chelidonium majus)
and neophytes (Arrhenatherum elatius, Impatiens parviflora) and described their risks (Mlíkovský and Stýblo, 2006)
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Political aspects of local goverment. Elections and electoral behavior of citizens in the town of Nový Bydžov
Bieliková, Eva ; Kopřiva, Radek (advisor) ; Lenka, Lenka (referee)
The thesis addresses the issue of elections and electoral behavior of citizens in the town of Nový Bydžov. It is focused on assessment of factors that influence voting behavior of citizens in the town of Nový Bydžov. It describes the evolution of electoral behavior from 1994 to 2014 and verification of the applicability of the theory of electoral behavior for explanation of the electoral decision-making of the electorate in Nový Bydžov. The theoretical part addresses (describes) theoretical definition of areas that relate to the topic of the thesis. The practical part is a case study of Nový Bydžov. Subject of study is the town of Nový Bydžov, objects of study are the voters participating in the elections to the council of this city. To achieve the set goals (objectives) is recovered content of documents study (written records), a questionnaire survey, comparative methods and synthesis.
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