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Found analysis - general view (law, tax and accounting aspect)
VEJDOVÁ, Kateřina
This thesis deals with the fund company and their display in the accounting system. In the theoretical part are shown funds of the company under the CR legislation and IFRS, their composition, accounting and tax consequences. The practical part deals with some funds business, their work, drawing and accounting. It records the impact of funds in cash flow, proposals to amend the forms of financial analysis and indicators related with the funds of company.
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Descriptive analysis of selected property transactions with companies ( commercial plant )
Hájková, Kristýna ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
Thesis on:" Descriptive analysis of selected property transactions with companies ( commercial plant)" is dedicated to understanding the challenges of ownership transakcions and their types . Subsequently, the work deals with thoroughly selected ownership transaction - merger acquisition . In this chapter, the thesis provides detailed information on the merger acquisition and its progress. In the practical part of the thesis analysis of three selected merger acquisition was made, where the analysis focuses mainly on changes in ownership structures and differences from revaluation , if this event occurred. The final chapter then compares the transactions again, especially in terms of ownership structure and difference from revaluation.
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Řízení lidí v multikulturním prostředí
Moryc, Katarzyna Małgorzata ; Dvořáková, Zuzana (advisor) ; Vávra, Radovan (referee)
The main objective of the thesis was to define and analyze key aspects of managerial work in multicultural environment, in one of the Shared Services Center department, of multinational company based in Prague, Czech Republic. Further thesis aimed to define essential competencies of the successful manager and leader driving performance of multicultural department and provides recommendations to improve managerial performance in key aspects of manager s work such as communication, motivation, performance management and cross-cultural leadership. It is argued that presence of intercultural interactions between managers and their subordinates, impacts effectiveness of the managerial performance. Thesis consists of theoretical and practical part. First part of the thesis explores theoretical concepts regarding culture, communication, motivation and leadership with respect to multicultural environment specifics. In the second part, used research methods, conducted research analysis and outcomes are presented. Further in practical part recommendation towards analyzed aspects of managerial work that would lead to higher overall department performance are defined.
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Success in school and Dysorthography.
PILÍKOVÁ, Petra
The aim of the thesis is to highlight the link between learning disabilities and school success. The theoretical part describes the specifics of the development of a child under school age, the learning process and its laws, specific learning disabilities, their various types and describes the conditions for success in education. The practical part is focused on research, processing, analysis and interpretation of results and subsequent recommendations for the general public and teaching, where there is contact with a child with dysorthography.
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Irrationality in the decision- making of an individual as an economic entity in the territory of the Czech Republic
Böhm, Tomáš ; Zeman, Martin (advisor) ; Babin, Jan (referee)
The main objective of this thesis is an in-depth analysis of the decision-making process on issues of economic nature for individuals in the Czech Republic. The degree of rationality occurring in consumer behavior is evaluated based on lessons learned. The theoretical section is concerned with the economic aspect of the decision-making process, which mainly includes knowledge of neoclassical theory, whose basis is the cardinal and ordinal concept of utility maximization. Subsequently there are introduced the alternative approaches to decision making, focusing on the subjective aspects of human reasoning. Using the mutual synthesis of these approaches, the author draws a term behavioral economics, specific elements of which constitute a substantive content of the whole work. The practical section verifies the hypothesis that the decision-making contradicts the theory of rational individual conduct. Data collected through the questionnaire is subjected to analytical procedures by which the stated hypothesis was verified.
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Empirical analysis of Okun’s law in Iceland
Zajíček, Zdeněk ; Slaný, Martin (advisor) ; Chytilová, Helena (referee)
This thesis deals with empirical analysis of Okuns law in Iceland. Okuns hypothesis of negative relationship between real GDP and the rate of unemployment is being tested on two models, difference and gap, using OLS estimation. Also there are two filtration methods used (Hodrick-Prescott and Baxter-King) for gap model estimation. The results of all models showed weak relationship of variables, but proved the hypothesis. In the following part, the same procedure is being used on Finlands data, to get comparison of coefficients. Results for Finland showed weaker bond of variables than in Iceland, but the Okuns hypothesis still holds. Last part is focused on finding the sensitivity of rate of unemployment to changes in added value of each economical sector in Iceland using the production approach model. This model gave inconclusive results due to insufficient data available.
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Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms
Přikrylová, Eva ; Stejskalová, Irena (advisor) ; Chrápková, Taťána (referee)
The objective of the Bachelor's thesis "Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms" is to provide summary of the issue. It brings a description of the current legal regulations in this area, legal and accounting standards, classification of organizationally legal forms and specific accounting regime analysis. The thesis concludes with recommendations in the repairs and maintenance of buildings and brings an overview of the state grants. In the last chapters there is analysis of accounting regime of concrete case of flat owners associations, flat cooperative and LTD.
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Project Management Chcikupon.cz
Marčeková, Veronika ; Sedláček, Jiří (advisor) ; Chadim, Robert (referee)
This thesis describes, analyzes and evaluates the creation and management of the project Chcikupon.cz. Part of this thesis is a business plan, which includes product characteristics, analysis of competitors, customers, suppliers, project staffing and marketing. The work includes analysis of the financial aspects of the project and it evaluates the return on investment. Thesis describes the launch of the discount portal Chcikupon.cz, and the success of individual promotional discounts with operations of the website by the end of 2013. The main contribution of the diploma thesis is the proposed strategy, which will lead to sustainable development of the project.
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Regulation Brussels I and other procedural legislation of European private international law (with regards to recognition and enforcement of judgments in civil and commercial matters)
Žižlavská, Klára ; Brodec, Jan (advisor) ; Kučera, Zdeněk (referee)
Diploma thesis "Regulation Brussels I and other procedural legislation of European private international law" (with regards to recognition and enforcement of judgments in civil and commercial matters) is focused on the procedure of recognition and enforcement of foreign judgments in the European Union. The beginning of the thesis is dedicated to the European legislative development of the recognition and enforcement of foreign judgments. The key part of the thesis, analysis of recognition and enforcement according to Council Regulation (EC) No 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, so called Brussels I Regulation, is contained in the third chapter. This chapter describes the procedure required for recognition and enforcement of judgments given in one member state in another member state, lists related significant decisions of the Court of Justice of the European Union and provides critical evaluation of this procedure by specialists. The aim of Chapters four and five is introduction of regulations that came into force after the Brussels I Regulation. These are Regulation (EC) No 805/2004 of the European Parliament and of the Council of 21 April 2004 creating a European Enforcement Order for uncontested claims and Regulation (EC) No...
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The .EU top-level domain name and third parties rights protection
Blažek, Jiří ; Dobřichovský, Tomáš (advisor) ; Žikovská, Petra (referee)
88 THE .EU TOP-LEVEl DOMAIN NAME AND THIRD PARTIES RIGHTS PROTECTION English summary My graduation thesis deals with the top-level domain .eu, its origins, methods by which it is embodied into legal enactments and mainly about rights relating to the .eu TLD and the extent of protection the holders of such rights could expect. The prologue is focused on the general analysis of the problematic regarding domain name itself, both the technical and legal aspects. Thus in this part you could find information about the function of the domain name, its relation to the IP address and about the categorization made on the basis of the top-level and second-level distinction. There is also description made in this part of the three main TLD groups: a) generic TLDs - .biz, .com, .edu, .gov, .info, .int, .mil, .name, .net, .org, .pro, .aero, .asia, .cat, .coop, .jobs, .mobi, .museum, .tel, .travel, .arpa, b) country code TLDs and c) .eu domain, which probably creates the third group. After common technical description of the domain name there is analogous treatise on the legal aspects of the domain names themselves as well as the description of the position of the entities involved in the legal relations relating to domains. The main part of this work is then composed of the study of the .eu top-level domain. The reader...
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