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Experiment CAPEX-U: Současnost a Budoucnost
Frolov, Oleksandr ; Koláček, Karel ; Štraus, Jaroslav ; Schmidt, Jiří ; Boháček, Vladislav ; Prukner, Václav
A new pulse capillary discharge driver with a laser-triggered main spark gap has been developed. The assembled CAPEX-U device consists of a Marx generator, of a pulse forming line, a gas-filled laser-triggered spark gap and a ceramic capillary. Its design was supported by mapping of electrostatic fields in the most exposed regions and by analysis of an equivalent circuit. Operation of the laser-triggered spark gap was tested on a single-channel model. In the paper, the results of the modelling and of the first electrical tests of the whole device (capillary current and voltage at the end of pulse forming line) are presented.
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Valuation of employee stock options in accordance with IFRS 2 at fair value basis
Červený, Martin ; Mařík, Miloš (advisor) ; Strouhal, Jiří (referee)
This master's thesis is dealing with the topic of employee stock options (ESOs), primarily with the valuation of ESOs in accordance with the accounting standard IFRS 2 at corresponding fair value basis. The goal of this thesis is a critical analysis of the standard mentioned, with respect to the conditions of the Czech Republic. The theoretical part comes with the basic characteristics of employee stock options and explains how the traditional option-valuation models can be modified for the purpose of ESOs valuation. It is also concerned with discussion about fundamental features of the fair value basis necessary for the valuation process. The essential part of this thesis is the critical analysis focusing on the rationality of accounting methods, disclosure requirements and also on a theoretically correct determination of model inputs. Critical analysis is followed by case study aimed on evaluation of an authentic option plan. The practical part also demonstrates advanced methods of valuation using the Black-Scholes and the binominal models as well as the Monte Carlo simulation. In the conclusion, I present proposals for changes of the IFRS 2. According to the results of the critical analysis, supported by case study, greatest shortcomings were identified in the disclosure requirements. Proposals for changes are aimed mainly on this problem.
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International Tax Planning
Javůrková, Lenka ; Žaludová, Pavlína (referee) ; Kopřiva, Jan (advisor)
This thesis „International tax planning“ “ puts brain to legal entity income tax and it is looking possible solutions to tax optimalisation in EU and other world continents for. The first part put one´s mind to tax competition and legislation, in the others parts income tax, OECD model convention, tax law in selected member´s states incl. Czech republic and certain foreign tax systems. The last part put one´s mind to company´s structure and possibilities of tax optimalisation.
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Model ocenenia virtuálnej meny
Martiček, Matúš
Bachalor thesis defines main factors, that influence final value of digital currency Bitcoin. By means of comparing bitcoin with traditional currencies and other assets are defined differences, which exist among them. He points out the fact, that it is necessary to look at Bitcoin from different perspectives in order to value its price. Based on this fact, are created two models which value Bitcoin. First model is created on whole network's level and he reflects market price of Bitcoin. Second model is specified according to conditions of individual miner. By creating this model, it is possible to explain individual fundaments necessary for mining. By author is characterised and eventually included to these specific valuation models impact of demand on this currency, which has significant impact on its value.
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Finite elements method in Siemens NX exploitation in machine parts design
Smítka, Ladislav ; Dajbych, Oldřich (advisor) ; Herák, David (referee)
The aim of this bachelor thesis was to perform strength and deformation analysis of chosen part by using of finite elements method in Siemens NX and to compare the results with calculation made by classical methods. In the chapter Material and methods there is briefly described history and development of finite elements method in the computer programs. Also there is described basic mathematical principle of the finite elements method considering preconditions of mathematic theory of flexibility and strength. In the chapter Chosen computer equipment there was shortly described history and development of program and at the same time there were stated examples of use of the software. The chapter Researched mechanism was concentrated on swings trends. In the chapter Modelling and calculation by FEM there is described procedure of set´s modelling and following procedure of performance of the strength analyse by FEM. The last chapter Calculation of chosen part by classical methods there was performed calculation by method of differential equationof deflection line. Thesis is finished by the results and discussion about the issues.
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Social housing - comparison of Concept of Social Housing in the Czech Republic 2015-2025 and Austrian social model
Hejduk, Radim ; Krebs, Vojtěch (advisor) ; Barák, Vladimír (referee)
The thesis is focused on social housing - public policy, that is applied in many countries of the EU. Czech Republic is currently trying its implementation. Due to rising household's costs of housing, rising expenses on demand-oriented housing policy in form of housing benefits and difficult to solve social exclusion, social housing appears to be one of the more accessible ways of solution. The goal of the thesis is at first to analyze and evaluate known forms of social housing and its application from the economic perspective, then to form reccomendations for the Conception of Social Housing for the Czech Republic in the period 2015-2025 using comparison to already-existing Austrian model. This text answers the main research question how does functioning model of social housing look like and what are the economic impacts of it on households.
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Coarse-grained particles conveying along a pipe bed
Vlasák, Pavel ; Chára, Zdeněk ; Konfršt, Jiří ; Kysela, Bohuš
The paper describes the results of a flow visualisation of model coarse-grained fully stratified particle-water mixtures. Investigation was focussed on study of the particle behaviour and carrier liquid and conveyed particles local velocities. Glass balls and washed graded pebble gravel of mean diameter of 6 mm were conveyed by water in a horizontal smooth pipe loop with a transparent pipe viewing section of inner diameter 40 mm. Particle movement along the pipe invert and particulate stationary bed, created by two layers of spherical particles of the same size as the conveyed particles, was studied. The effect of stationary bed on local velocity values of the carrier liquid and conveyed particles were determined. It was conducted that the maximum liquid velocity is significantly shifted from pipe centre to a higher position in the flow pattern with stationary bed.
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Design of autonomous mobile robot.
Vodrážka, Jakub ; Marada, Tomáš (referee) ; Věchet, Stanislav (advisor)
The thesis deals with design of the device for testing the localization techniques for indoor navigation. Autonomous robot was designed as the most appropriate platform for testing. The thesis is divided into three parts. The first one describes various kinds of robots, their possible use and sensors, which could be of use for solving the problem. The second part deals with the design and construction of the robot. The robot is built on the chassis of the differential type with support spur. Two electric motors with a gearbox and output shaft speed sensor represent the drive unit. Coat of the robot was designed for good functionality and attractive overall look. The robot is also used for the presentation of robotics. Thesis provides complete design of chassis and body construction, along with control section and sensorics. The last part describes a statistical model of the robot movement, which was based on several performed experiments. The experiments were realized to find any possible deviations of sensor measurement comparing to the real situation.
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Internal equity principle in the context of company strategy
Kopecký, Martin ; Nový, Ivan (advisor) ; Háša, Stanislav (referee) ; Blažek, Ladislav (referee)
The thesis deals with the scientific problem of the link between the strategic management and the compensation system using the principle of internal equity. The work is based on two pillars, namely the qualitative research and own proposed solution. The first part of the thesis describes the qualitative research and the possibilities and the synergistic effects of linking business strategy and compensation system. The qualitative research is performed as a multi-case study and investigates the phenomenon in the practice of three companies from various markets (the Czech Republic, Slovakia and Bosnia and Hercegovina) and industries (finance, IT/Telco and FMCG). The research tries to find answers to the four research questions: How does business strategy influence compensation process? How can compensation support the realization of a business strategy? How can business strategy be linked with a compensation system within the principle of internal equity? How can compensation reinforce the strategic function of the human resources management? The research is based on the study of theoretical sources as well as on practical fieldwork. The qualitative research itself uses qualitative research methods for data collection, such as observations, questionnaires, and document analysis. The population questioned was top managers, line managers and representatives of HR department. In total, 142 interviews were performed by a single person. The collected data were analyzed and the triangulation was applied. The findings were summarized and generalized into a final report that brings answers to the research questions above. The research brings valuable findings used in the second, design part of the thesis. The own proposed solution consists of two main models. The first one is a simplified scheme of the compensation system and the second one is a model of strategic segmentation of jobs. The first model could be used successfully in the business practice as well as in education. The second model of the strategic job segmentation brings answer to the question of synergistic linking of business strategy and the compensation system within the principle of internal equity. The model brings valuable findings and a foundation for further theoretical research and its further development. The model also brings practical solution to the design of related policies and processes in the strategic management of human resources. By the design of both proposed models the main objectives of the thesis were achieved.
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