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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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The Macroeconomic Impacts of the Selected Oil Shocks in the United States of America
Šikulová, Markéta ; Johnson, Zdenka (advisor) ; Tajovský, Ladislav (referee)
The aim of this study is to analyze macroeconomic impacts of four selected oil shocks on the United States economy and their subsequent comparison. The first part of this study deals with the theoretical background of supply shock, its influence on the economy, and the possible responses of economic policy. Furthermore, in the first part I focus on the historical events that led to the oil crisis, specifically on the OPEC oil embargo imposed on the United States, production cuts caused by the Iranian revolution, Iran-Iraq War and Persian Gulf War and on the demand as well as the supply factors that led to the oil shock of 2007-2008. The second part of this study presents the specific impacts of four selected oil shocks on the US economy and their comparison. Based on the findings, it was possible to confirm the hypothesis saying that past oil shocks, especially those that took place in the 1970's, had more negative impacts on the United States economy in comparison with those that happened more recently. In other words, that the effects of changes in oil prices have lessened over time. There are many reasons of this moderation, but the most important ones include more effective monetary policy response, the decrease in wage rigidities, and more recently also the decline of United States dependency on imported oil.
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Optimization of the process of recruitment and selection of employees
Doxanská, Kateřina ; Legnerová, Kateřina (advisor) ; Němec, Otakar (referee)
The aim of the thesis is based on the comparison and evaluation of the selection process and recruitment in three selected companies find the optimum process. The paper compares these HR processes with IT developer JetBrains s.r.o., a pharmaceutical company Shire Czech s.r.o. and company providing services in the field of facility management. The thesis is divided into four chapters. The first chapter is devoted to basic theoretical knowledge concerning the chosen topic. In the second chapter describes the process of recruitment and selection of employees in individual companies. The third chapter contains a comparison of selected companies, their processes and are given recommendations for individual companies, which will help improve these processes. The fourth chapter is devoted to a number of possibilities to improve individual aforementioned processes to be more efficient and lead to optimal process of recruitment and selection of employees.
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Forensic investigation and economic crime
Švajnochová, Gabriela ; Müllerová, Libuše (advisor) ; Hótová, Renáta (referee)
Topic of this master thesis is forensic investigation and forms of economic crime which can be detected during the investigation. First chapter focuses on forensic investigation and its comparison with statutory audit. In the second chapter is performed analysis of forms of economic crime in the Czech Republic, Southern and Eastern Europe and globally. Knowledge from the previous chapters is applied to the real forensic investigation performed in the Czech Republic, forensic investigation of project OpenCard.
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Radiation-induced cancer in the population of villages around MAPE Mydlovary
KREJČÍ, Klára
In 1959, the building of chemical preparation plant of uranium ore MAPE Mydlovary was initiated in a small village Mydlovary, near České Budějovice. In October 1962, the operation and processing of the uranium ore started. During operation, about 17 million tons of uranium ore were processed and the material from processed uranium ores was stored into the contiguous sludge lagoons. The operation of this plant was terminated in November 1991. The premises of MAPE Mydlovary were partially liquidated, decontaminated and handed over for privatization, nowadays there are recovery and reclamation works in process. Even though, MAPE Mydlovary is nowadays one of the most dangerous strains for environment, which emerged after mining and processing of uranium ores in the Czech Republic. The projection is to liquidate the consequences of this process for many more years from now. In immediate closeness to the premises of MAPE Mydlovary there lie the villages Mydlovary, Olešník and Zahájí. It can be assumed that during the processing of uranium ores and subsequent storing of waste into the contiguous sludge lagoons there could have been some impact on the inhabitants of these villages by radio nuclides. The possibility that there are still some sources of contamination and effect on the inhabitants of the three neighboring villages cannot be excluded nowadays, even after almost 23 years after the shutdown of the plant. For this reason this diploma thesis is dealing with the effects of the preparation plant MAPE Mydlovary on the inhabitants of Mydlovary, Olešník and Zahájí, specifically on the amount of deaths due to cancer diseases of inhabitants of these villages. Data was collected from October 2013 till April 2014 and it includes figures from the period 1971-2010. It was collected using non-standardized interviews and was provided by practicing physicians of the investigated villages; furthermore, data was collected from websites of the Czech Statistical Office. Aim of this thesis was to analyze and compare the deaths due to cancer diseases of the inhabitants in the surroundings of MAPE Mydlovary and of inhabitants in the whole Czech Republic (whole republic´s cancer disease mortality) and evaluate the possible influence of the radiation load on the number of deaths due to cancer diseases of inhabitants in the surroundings of MAPE Mydlovary. The analysis and comparison of the number of deaths was carried out using statistical research. Non parametric testing was used for the statistical research and the so called Fisher exact test was used, which is carried out by means of statistical software www.ncss.com. For this test the level of significance - = 0, 2 was used. The influence of the radiation load on the number of deaths due to cancer diseases is statistically significant only in the village Mydlovary, where it is possible to prove statistically an increased number of deaths due to cancer diseases in comparison to the number of deaths due to cancer diseases in the whole Czech Republic. Based on the evaluation of the obtained data we can state that the chemical preparation plant of uranium ore MAPE Mydlovary most likely had and still may have a negative impact on the inhabitants of the neighboring villages, especially on the inhabitants of the village Mydlovary. For this reason it is very important to continue with the recovery and reclamation works in the premises of the chemical preparation plant of uranium ore MAPE Mydlovary and their main objective is to protect the inhabitants of surrounding villages against possible exposure to the radio nuclides. Nevertheless, the impacts of processing the former chemical preparation plant of uranium ore MAPE Mydlovary will be eliminated for many more years.
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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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Evaluation of chat bots
Hazdra, Jan ; Sigmund, Tomáš (advisor) ; Čermák, Radim (referee)
This thesis deals with the evaluation of theability of machines to imitate human behavior. Presents a brief history of the development on the field of artificial intelligence and intelligent machines, specifically chat botsand describes their evolution throughout the 20th century. It describes the most important features and building blocks of chat bots, including the most widely used programming languages for creating them.It also describes the theory of A. Turing, the test and the imitation game, on which is based methodology for evaluating chat bots. Then it also examines the criticism of the Turing's test by J. R. Searle's chinese room argument that is used for its better understanding and finding its boundaries. The work also describes H. Dreyfus's assumptions, which led to optimism in the late 90s in development in artificial intelligence and limits of artificial intelligence, on which he pointed out. The main objective is the metodology proposed in the second part, which is used for comparing selected chat bots and then used for their evaluation. Overall evaluation consists of evaluations in the sub-categories in which will be individual chat bots scored. The methodology is based on the Turing test, which slightly modifies, but also extends thanks to the ideas of other authors.
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FAUST AND JOB´S
Slezáková, Kateřina ; ULLRICHOVÁ, Daria (advisor) ; SÍLOVÁ, Zuzana (referee)
This thesis examins the nature of Faust’s inner ambivalence in the context of modern times. It tries to identify the basic traits leading to the feeling of emptiness. The authoress uses comparing the dramatic character of Faust with his biblical prototype of Job and one of the most successful entrepreneurs today Steve Jobs. Based on the comparison she contemplates the validity or mutation of the drawing theses nowadays. In the second part the authoress reflects the production of the project of Faust. Due to her specialization in the field of dramaturgy she pursues especially the process of the selection of particular dramatic situations, adjustments of dramatic text and the choice of suitable staging means.
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Sport activites and their impact on the psychological resilience of a primary school age child
Rázek, Vítězslav ; Horáková Hoskovcová, Simona (advisor) ; Mertin, Václav (referee)
Sport activites and their impact on the psychological resilience of a primary school age child The work is focused on the study of the relationship between the psychological resistance and the top dance sport. The aim of this paper is to verify whether is the psychological resilience in children of a primarys school age positively influenced by the top dance sport. In the theoretical part are described possible approaches to psychological resistance. Chapters ares dedicated to its definition and a list of potential diagnostic measuring methods. The study describes the relationship of sport and psychological resilience, which is based on those studies illustrated the positive impact of sport. Attention is also paid to the theoretical interpretation of the relationship of sport and children. For research are used: Mirror drawing test and questionnaires. The research confirmed the assumption that a higher resistance rate is witnessed in case of top athletes children than in the control group children. In the characteristics as adaptability - maladaptability. Higher level of resistance was confirmed when comparing the questionnaire "Self-efficacy to regulate exercise" and "Children's self-efficacy scale". Key words: psychological resiliency, primary school age child, self-efficacy, sport
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