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Social Aspect in Income Tax for Selected Households
TICHÁ, Lenka
The aim of this work is to identify development income tax burden as a result of changes in laws and amount of income for the selected type of household, divided by income groups within five years. The work is divided into two parts ? thoretical and practical. The theoretical part discribes the basic concpets regarding the division of family, the subsistence minimum and the average wages. Also includes information about the natural person income tax. The practical part includes a description of the selected type of household (family without children in the four income situations) and own calculations of tax liability this family within five years.
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Do women with children have lower wage rate than childless women?
Lukášová, Nikola ; Brožová, Dagmar (advisor) ; Čermáková, Klára (referee)
The aim of the thesis is to demonstrate if women with children in the Czech Republic have a lower wage rate than childless women. The data from WageIndicator Foundation was processed by using the the least squares method. The conclusion is that motherhood has a negative impact on salaries. I also found that the depreciation of human capital influences only women with two or more children. It can be caused by the lenght of maternity leave. The main finding is that the wage penalty for motherhood actually exists. And the society and politicians should give the motherhood penalty more attention in the future.
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Vývoj asistenční aplikace pro lidi s demencí
Černý, Martin ; Šlajchrt, Zbyněk (advisor) ; Pecinovský, Rudolf (referee)
The aim of this diploma thesis is to implement a presentation layer for the Reminiscence Computer Therapy application. Reminiscence Therapy involves the discussion of the past memories and it is believed to help people with dementia to improve their well-being and sustain their memories. Computer Reminiscence Therapy involves technology in this therapy. The research introduces into Dementia and Reminiscence Therapy with and without using technologies. The application developed as part of this diploma thesis uses picture upload and speech recognition techniques for the memory input. This is used to support remembering of past memories and to increase discussion. The application can be used with or without the carer as well as with friends and family members. The six most important requirements on the developed application are the speech recognition, picture upload, asking questions about the previous recordings, asking questions about tagged friends, using old stories for discussion and presenting the statistics. The application was developed as a part of the competition made by AngelHack organization. Presentation, business and persistence layers of the application are discussed in this diploma thesis as well as user manual and persistence layer implementation of the requirements. The presentation layer was developed using React framework for JavaScript. Other libraries have to be used as well with the most important being Redux library for storing application state. This library affected the structure of the persistence layer.
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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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Multicriteria games
Tichá, Michaela ; Dlouhý, Martin (advisor) ; Lachout, Petr (referee) ; Čičková, Zuzana (referee)
Theory of multicriteria games is a special field of game theory, when one or more players have at least two payoff functions and want to maximize simultaneously. The work introduces a number of new findings. It examined the concept of finding equilibria in pure strategies in noncooperative multicriteria game. It is possible to find all the equilibria in pure strategies by full search and solving two linear programs for each point. Furthermore, two linear programs are formulated for verifying that a selected point is the equilibrium of the game or not. In the noncooperative games is also introduced the concept that with knowledge of the equilibrium of bimatrix game determines preferences of the players. Although finding the equilibrium point of the bimatrix game is nonlinear problem, finding the preferences is linear problem. The latest findings in the noncooperative games is a generalization of the concept that solves multicriteria game by assigning weights to each criterion of each player. The work demonstrates that it may not be necessarily linear weights, but it can be more general function that describes the player's preference. The remaining part is devoted to knowledge in cooperative games. There is considered that the players know their preferences and are able to express them by weights. The game with known preferences is defined and solved with the use of bargaining theory. Then it is generalized to a case where players have more payoff functions, from which they can choose. Finally, the multicriteria case of voting game is defined. It is designed completely new concept, which selects the winning coalition in the voting game. This concept is then applied to the real situation after the elections to the Chamber of Deputies in 2013.
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The impact of South China Sea dispute on trade relations between China and Vietnam
Nguyen Hong, Viet ; Vlčková, Jana (advisor) ; Hasík, Gabriel (referee)
This bachelor thesis investigates the impact of South China Sea dispute on mutual relations between China and Socialist Republic of Vietnam. Thesis lays great emphasis on the analysis of mutual trading relations. The goal of this work is to find out if the dispute over territory has negative influence on mutual relations and to what extent. Therefore, thesis is divided into 3 main chapters. The introductory chapter describes position and development of each country. Second chapter uses findings from the introductory part for the analysis of political and trade relations of both countries. It focuses on the history of mutual relations and mainly it lays emphasis on current mutual relations. Last chapter of the thesis is dedicated to the issues regarding South China Sea. Motives and causes of this dispute are described in this chapter. It provides a view on the course of this territorial dispute, and also impacts on mutual relations are analyzed. The output of all three chapters helps to formulate following conclusion. Dispute over South China Sea has impact on mutual relations. Predominantly, it influences political relations between China and Vietnam, therefore, this dispute is often mentioned in media. However, according to available data this dispute has not had major effect on trading relations. Mutual trading between both countries went off in dispute period without any limitations and barriers.
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Zjednodušení kvantových obvodů pro modulární umocňování
Fišer, Petr ; Ivánek, Jiří (advisor) ; Nentvich, Libor (referee)
This thesis is based on top of the previous thesis "Security of modern encryption protocols" where we introduced a new paradigm for constructing quantum circuits. We have built circuits for modular arithmetic (addition, multiplication and exponentiation) in order to break El-Gamal asymmetric cryptosystem. Current thesis reviews all proposed circuits and discusses possibilities of their further optimization in goal of lowering the number of used qbits at least by an order of magnitude. It also shows that this is not possible due to existence of COPY gates which make the design inherently unoptimizable. Getting rid of COPY gates is, however, not possible without substantial rewrite of the whole paradigm. The overall estimate of number of qbits used in circuits thus remains O(log(m)log^2(N)) where m is a processed number and N is a modulus. The thesis also proposes optimization of the modular multiplication circuit that, if issues with COPY gates are resolved, allows us to lower the number of used qbits by about O(log(m)) at the price of a longer execution time.
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Nutrition and other factors, which have influence on the formation and prevention of colorectal cancer
BENEŠOVÁ, Lucie
The full title of my bachelor thesis is Nutrition and Other Factors Influencing the Development and Prevention of Colorectal Cancer. In the theory section of the paper I have concentrated on clarifying the term "colorectal cancer", its epidemiology, and furthermore, on diet and other risk factors concerning the development and prevention of this disease. In this theory section I have included information about screening tests for occult bleeding. I have addressed the key objectives in the practical section of the thesis. I had set two key objectives. The first was to research how well respondents were informed concerning diets beneficial in the prevention of colorectal cancer, and the second objective concentrated on assessing the respondents' behaviour in relation to the information they had acquired. The research questions were formulated thus: "How well are people informed about diets aimed at preventing colorectal cancer?" and "Do people behave according to information thus gained?" The qualitative research method a semi-structured interview was used for the research section. Ten male respondents over the age of 45 took part in the interview. Five of these males were Dr Ilona Paseková's outpatients all with a genetic disposition to colorectal cancer, with most experiencing problems related to this disease. The other five respondents were without any predispositions. After receiving answers to the questions posed to the respondents, I wanted to compare both groups in order to ascertain whether those with a genetic predisposition showed a greater interest in this disease. Furthermore, I wanted to find out whether those respondents were actively seeking information concerning the prevention or treatment of colorectal and anal cancer. All those interviewed were very open and willing to answer questions. Collection of data was carried out from January 2014 to March 2014. The conclusions of this thesis show that public awareness of colorectal cancer and its prevention is inadequate. Public awareness of diets beneficial in the prevention of colorectal cancer is markedly poor, even among high-risk respondents. Having observed this lack of awareness, I proceeded to question respondents as to their dietary and lifestyle habits. Furthermore, the respondents were asked if they were aware that colorectal cancer screening was available in the Czech Republic. The results showed that some respondents, however unaware of diets beneficial in the prevention of colorectal cancer, follow a healthy diet, thus fulfilling dieticians' recommendations concerning the prevention of this disease. When asked about preventive foods, respondents most often mentioned brassicas broccoli and cabbage, etc. Conversely, the most often mentioned foods said to increase the risk of disease were smoked meat and red meat. One respondent mentioned the preventive affects of shark cartilage. I was very surprised by this assertion and subsequently searched the internet for information relating to shark cartilage. To my surprise, I found that the respondent was indeed not mistaken, and that statements to that effect can be found on websites promoting dietary supplements containing shark cartilage extract. According to these sources sharks do not suffer from cancer and therefore, their cartilage is closely studied and dietary supplements containing its extracts are produced. Furthermore, I intended to compare two groups of respondents those with genetic dispositions and those without. After carrying out the respective interviews, their comparison appeared to be futile. In both groups I identified respondents who followed a healthy diet and lifestyle as well as those who did not. I found that there is no relation between high-risk habits and predisposition to colorectal cancer. Whether a respondent with such a predisposition decided to follow a healthy diet or change his dietary habits and lifestyle or not was purely a question of his personal preferences.
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Lifelong Education as a Part of the Social System
Neckařová, Jana ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
The diploma thesis discusses about education of adult population, while pointing out necessity of education in any age. This thesis explain importance of education of the adult population, mention forms and possible methods which are used in this type of education the most. Besides the theoretical outcome there is practical aspect included as well in form of questionnaires. Investigation in form of research was focused directly on employees, who as well as on employers whose employees attended the program. In summary both parties consider adulthood gained knowledge as a great benefit to employee as well as employer. In any case, people with higher level of education have better chances of getting a possible job than those with no or low level of education.
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Visual preferences for wind turbines
Běťáková, Vendula ; Sklenička, Petr (advisor) ; Janečková, Kristina (referee)
This dissertation is a selection of three papers focused on visual preference of wind turbines. Visual impact presents the connectivity of the articles, whereas each one deals with the topic from different perspective. First paper "Wind turbines location: How many and how far?" analyses in detail the characteristics of wind turbines themselves, i.e. their number and distance from observer or vantage point in relation to landscape quality. Second paper "How education orientation affects attitudes toward wind energy and wind farms: implications for the planning process" concentrates on respondents´ characteristics, in particular educational orientation, general attitude, occurrence of WTs in respondents´ vicinity and willingness to live close to WTs. Whereas first two papers use same assessment method to analyse differences of WTs perception from different point of view, the third paper "Futuristic Wind Power Systems Suitable as Artistic Sculptures" presents review of WTs appearance in general and proposals of possible future look as an alternative to traditional wind turbines.
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