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Oceňování ve finančním účetnictví
Zyková, Lenka ; Procházka, David (advisor)
Jedná se o popis chování podniku v České republice v oblasti finančního oceňování. Jeho možnosti, jak oceňovat jednotlivá aktiva a závazky. Vymezuje obecné zásady, které jsou v oceňování uplatňovány, ale i konkrétní oceňovací techniky podle českých právních předpisů, tedy podle zákona č. 563/2001 Sb. o účetnictví. Zaměřuje se na význam oceňování v celém systému účetnictví, na jednotlivé možnosti oceňovacích metod, jejich výhody a nevýhody. Věnuje se koncepčnímu rámci oceňování a tichým rezervám, jako častému následku oceňování.
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Proměnlivost multiplikátorů vládních výdajů v čase: Evidence z dat z USA
Focht, Daniel ; Maršál, Aleš (advisor) ; Chytilová, Helena (referee)
This paper estimates the size of the government spending multiplier over different states of the economy. Previous research came with two contradictory conclusions. Part of the literature argues that the spending multiplier is larger during recession and zero-lower bound periods, while the second one concludes that it remains constant. First, a summary of the relevant literature is presented, outlining different types of used methodological approaches and estimated size of the multiplier. We build a model estimated using local projections by Jorda for the period 1889 to 2016 to estimate government spending multipliers over different states of the economy. Our results show that the spending multiplier remains constant over different states of the economy.
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Orienteering club support system
Buk, Jindřich ; Vojíř, Stanislav (advisor) ; Sklenák, Vilém (referee)
Nowadays, an increasing number of processes and life situations is getting IT support. Often the use of the Internet aims to accelerate and simplify existing processes. In addition, there is a big area of social networking that can be complementary. This thesis deals with the possibilities of using web technologies to support the running of a club and its subsequent development. Indeed, the club has the potential to simplify and automate many processes which previously have been carried out by someone in person. It has also a potential to use social networks for its publicity and development. The aim is to first determine what areas of the clubs operations are the most appropriate to be supported by any information system. Another objective is to find out how other clubs already integrate any information systems. The final objective is to design and create a specific application. The first two objectives are addressed through a survey among the leaders of the biggest Czech clubs. Indeed in these clubs, the use of automation and simplification of existing processes could have a great potential. The proposal for a specific application is then based on the previous survey and the field experience of the author. While serving many existing processes in running the club, the proposed application adds many elements of social networking.
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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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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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The analysis of an impact of realised projects of the OP Prague - the competitiveness of program period 2007-2013
Kellnerová, Markéta ; Wokoun, René (advisor) ; Krejčová, Nikola (referee)
The purpose of this dissertation is to evaluate an impact of realized projects of Prague operating program The competitiveness on a development of the Prague region. Theoretical part is dedicated to formation and development of regional politics, consequent establishment of the EU and its dividing into the program periods including given aims. Subsequently, the dissertation examines the possibilities of using the funds of the EU, after, these possibilities are discussed, specifically for the CZ. Due to the fact, that it is the OP which is referred only to the capital city Prague, one chapter is given to this issue. The last section of the theoretical part is an implementation of the OP. The practical part is concerned about quantitative and financial analysis of the OP, which is divided into the program years. In the end of the practical part, an effect of the OP is totally evaluated, mainly its impact on the development of Prague through horizontal subjects and achieving of set indicators. Finally, the effect on the region of Prague is evaluated, in terms of applicants for funds.
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Collaboration nurse and family members of patiens with brain injury
LIŠKOVÁ, Sandra
The bachelor thesis deals with the cooperation of nurses and family members of patients with brain injuries. Brain damage is among the most serious injuries a person can have. Brain injuries are the second highest cause of death after abdominal trauma. People often confuse the term head injury with brain injuries. The lasting consequences of these injuries are very severe and often fatal. The skin on the scalp can indeed bleed, but we can only talk about brain injury if there is any actual damage or suppression of the brain issue, which can have many causes.The theoretical part describes the most common injuries of the brain; changes in behavior and fatic disorder in a patient with a brain injury, nursing care of patients with brain injury, communication between the nurse, the patient and his family, and also notes the importance of the nurse patient relationship and the significance of the patient's family. In the theoretical part, we have tried to give comprehensive and understandable information about the cooperation of nurses and family members of patients with brain injuries.For the empirical part of this thesis, a qualitative investigation was chosen. We used the method of data collection in the form of semi-structured interview . The survey was carried out in February 2014. Interviews with correspondents were videotaped and subsequently transcribed and processed by categorization of data. For the process the main category and subcategories were established which are, for clarity, shown in the diagrams . The interviews with correspondents were running at the University Hospital in Motol. After the approval of the matron the research investigation was initiated . Correspondents were asked prepared questions , depending on how the conversation developed, supplementary questions were considered. Interviews with nurses and family members were done separately because of the possible influence the nurses could have upon the family members. All interviews with the nurses and the family members were conducted at the University Hospital in Motol. The duration of the interview was approximately 45 minutes. At the beginning of the meeting with the correspondent, the basis of the interview was outlined and the reason for the interview was explained. None of the corcorrespondents minded the interview being recorded. Each interview was obtained with oral consent and explanation of anonymity.During the processing of the interviews, the method of open coding was used. Each sister and family was assigned a number. Then the answers of the nurses and the family members were numbered in the interviews. The rows have been numbered due to the possibility of referring to them. This method is called "paper and pencil" because of a synoptical process. For example, a nurse said line 3 and it is displayed as N1/3. A total of one main category and seven subcategories were established in both groups of corcorrespondents . The created categories and subcategories can be seen in the diagram one and four. The individual subcategories were depicted in the empirical investigation with the addition of interviews and quotes. The interviews were recorded on a CD, which is part of the thesis.The research sample consisted of two groups. The first group of correspondents consisted of nine nurses aged 24-50 years. Six nurses of all the interviewed completed tertiary education, two correspondents studied at a college and one respondent reached secondary education. Four correspondents were from the Neurosurgical Department, two correspondents from the Department of Anesthesiology and Resuscitation (ARO) and three correspondents from the Department of Chronic Resuscitation and Intensive Care (OCHRIP). The second group of the researched sample were relatives. The second group of the study sample was made up of four relatives, in varying relation to the patient, the families were in the age range from 30 years to 68 years.
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Spain as a tourist destination
Zbořilová, Kristýna ; Abrhám, Josef (advisor) ; Havlíčková, Blanka (referee)
This Bachelor's Thesis deals with tourism in Spain. The topic is quite broad so the main aim of the thesis is to evaluate tourism in two significantly different regions - Andalusia and Basque Country. The first chapter defines terms related to tourism that are essential to coherently understand this thesis. For example, this part defines the term tourism and its typology. The second chapter focuses on tourism in all of Spain. In particular, Spain is described in terms of history and how tourism is evaluated. In addition, Spain's most attractive places are presented. The second to last, and final chapter are similar in structure in order to perform a comparison of the chapters. The first part of both chapters describes the regions. Then, tourism is evaluated by using statistics from incoming tourists. Finally, SWOT analysis is used to comprehensively evaluate the previously mentioned information.
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The Changes of Body Temperature of Patients during a Medical Procedure in Total Anesthesia
BENEŠOVÁ, Monika
The first part of the present dissertation shows mechanisms of keeping of body temperature in an optimum range as well as it divides and evaluates range of body temperature. My dissertation also deals with the ways of measurement of body temperature, methods of measurement and tools which are neccessary for measurement of body temperature. Another part presents characteristics of aneshtesia its division, ways of application and tools which are used for total anesthesia. It is also described an observation of body temperature during total anesthesia, negative consequences of hypothermia, regulations of body temperature during total anesthesia and prevention and treatment of hypothermia. There are descriptions of targets and hypothesis in the second part. There were made five hypothesis. The third part shows methods of collecting data itself. They are results of stucture observation of changes of body temperature of patiens in total anesthesia during surgery.The fourth part are charts and graphs showing results of measurements of body temperature of our patients in total anesthesia as well as results of the questionnaires based on answers from asked nurses. There are particular hypothesis and their results in discussion part. Hypothesis H1 was proved. Hyphothesis H2 is not possible to be disproved. Hyphothesis H3 was not proved. Hyphothesis H4 was proved and hyphotesis H5 was proved. We can deduce from the results that active use of tools for keeping body temperature in a physiological range can prevent decrease of body temperature. It is clear from the questionnaires that nurses are aware of complications connected to hypothermia. They actively use tools for keeping body temperature in physiological range. There is a summary in the conclusion of the dessertation whether all estimated targets were accomplished. As a result of the dissertation we can assume that using of tools for keeping body temperature of total anasthesia patients should be a standard. There should be also a standard to measure body temperature during an operation in total anasthesia itself.
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Current trends on the crude oil market
Zahradník, Tomáš ; Čajka, Radek (advisor) ; Bolotov, Ilya (referee)
This thesis assesses and describes two main current trends appearing at the crude oil market, specifically re-entry of Iran back to the crude oil market after termination of economic sanctions and current oil glut. First part of this thesis is devoted to the crude oil as resource, it focuses mainly on the history, formation and mining of crude oil. Second part of this thesis focuses on the international trade with crude oil. It analyses data regarding reserves, production, consumption, export and import of crude oil, as well as it describes the OPEC organization. Third part is devoted to the organization of the market with crude oil and describes three main motives of entering to the crude oil market. There are analyzed current trends on the crude oil market in the last part of this thesis.
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