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New design of combined inventory for Czech text-to-speech synthesis
Hesounová, Alžběta
A new inventory for Czech text-to-speech synthesis is currently developed. Its core consists of triphone segments, the number of all segments being about 1850. Apart from triphones, the inventory will also contain separate segments for vowel bodies and sentence-initial and sentence-final consonants. A special attention is given to consonants in clusters that are treated with respect to the neighbouring speech sounds. The new system is going to work on 16kHz sampling frequency.
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Is import of goods from european countries to Czech republic more or less influenced by changes in nominal and real exchange rates than in non european countries?
Vereš, Jan ; Stroukal, Dominik (advisor) ; Slaný, Martin (referee)
This bachelor thesis analyses the connection between import of goods from foreign countries to Czech Republic and the exchange rate changes. The initial hypothesis of this paper is to prove that the depreciation of domestic currency has positive influence on balance of trade balance. For this purpose there is eight econometric models which were created by using time series from years 2003 to 2016. These models are divided in pairs among four chosen countries. For each country two models were created that follow the development of trade balance between Czech Republic and one of the countries in two different time frames. All the models always use the real effective exchange rate, growth rate of GDP for Czech Republic and growth rate of GDP for one of the countries as explanatory variable. It is connected with the second task of this thesis, which is the analysis of the differences in the behaviour of the models that belong to the countries which are members of the EU and these that are not. The aim is to find out whether the existence of tariffs on imported goods from countries out of the EU causes visible differences in the behaviour of the variables that were included in the models. Based on the outcomes of all eight models the main hypothesis has been proved right for three out of four countries. In the models for Germany, China and France the relation of real exchange rate and trade balance came out as positive in long term, in short term the outcome was ambiguous. The second question of this thesis has been answered, but its added value is questionable. The final models for each state do show some noticeable differences and they can be used to determine if the influence of the change of exchange rates on trade balance is smaller or bigger in the countries where tariffs are used. On the other hand, from the results we can learn that the sample of only four countries is insufficient for the deduction of any conclusions.
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Index ekonomické svobody, případ České republiky
Shrbený, Filip ; Stroukal, Dominik (advisor) ; Máslo, Lukáš (referee)
We have identified number of possible advices for the Czech Republic to improve its rating for both Heritage Foundation and Fraser Institute Economic Freedom Index, which often leads to top 10 countries in the world. These advices range from cuts in government spending, betterment in judicial system, to the establishing healthier environment for startups and advices to combat corruption. We further noticed some divergence between above mentioned indexes and managed to evaluate those indexes, which showed the simplicity yet usefulness of Heritage EFI and flexibility and sensitivity of the Fraser EFI. Weak sides of the research were noted and ideas for further research were given.
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Immovable property tax and accounting aspects Czech and international legislation
VACKOVÁ, Lenka
This work deals with definition and analysis of harmonisation of Czech accounting standards and IAS/IFRS with focus on long-term tangible property{--} immovable property. The aim is to describe, all elementary differences as well as some related particular exceptions Primarily the work deals with the classification of property, its pricing methods and other characteristics of tangible assets, which will be compared in terms of accountancy and tax system. Furthermore the differences between the Czech and international legislation frame will be highlighted in case this legislation must be followed by the accounting entities . The aim of this work is to describe application by the Czech and international legislation with focus on differences related to immovable property. Immovable property problem analysis in relation to practical application and in relation to IFRS/US GAAP will also be realised.
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The Master of the Hradec Králové Altarpiece
Vopřadová, Dita ; Royt, Jan (advisor) ; Mudra, Aleš (referee)
ENGLISH ABSTRACT: In a war of Hussites the Prague art activity was going to her disappearace or was pushed away to the countryside where succumbed in a certain way become popular. Desk painting in the Czech territory was after the Hussites was adjusted almost to its disappearence. Contrary of the south part of Czech Kingdom, which were as regards Hussites not jotted and the production of painting could continue in her making and already in the third decade of fiftenth century got quality late gothic style in the Master of Rajhrad altar with its Austrian signs. In fourth decade happened sudden step back to the past to "krásný sloh" to reiteration its marks, renewal devotio and Marian painting diferent ikonography types. The same was as in the middle Bohemia, the territory in the east of Bohemia was signed with Hussites war too. Chrudim in that time became late-gothic-style centre and with its production of paintings could compete with Prague. Unlike the memories for examples Kutná Hora, Chrudim was characterized by unity of style, which was determinated by activity of this manufactory and it can be derive from extanded quantity of pieces. Its production subordinate to influences from german Köln am der Main and Master of the Mary's Life. gothic style - altar - wood painting - Master - style of painting...
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TO LOVE LIFE IS A TRUE DIVINE SERVICE - Analysis of selected moral-theological treatises from the period of Joseph II
Lorman, Jaroslav ; Rethmann, Albert-Peter (advisor) ; Ovečka, Libor (referee)
Loving Life Is the True Divine Service - Analysis of Selected Morally Theological Treatises from the Period of Joseph II Jaroslav Lorman The work is focused on morally theological treatises from the period of Joseph II (1780-1790). From the point of view of Christian ethics, this period can be seen as the culmination of its gradual achievement of independence of dogmatic theology happening since the sixteenth century. The analysis is mainly based on three works: Augustin Zippe, Anleitung zur christlichen Sittenlehre der Vernunft und der Offenbarung (Prague 1778) and Von der moralischen Bildung angehender Geistlichen in Generalseminario zu Prag (Prague 1784) and Ignaz Fabiani, Grundzüge der kristlichen Sittenlehre (Vienna 1789). The main goal was to verify the existence of so called Catholic Enlightenment in the Czech environment. If it were shown that the Enlightenment authors, in our case the authors from the Joseph II period, did not act against the Church and religion and in fact they even identified with it, this would be an important argument against the old cliché that the fundamental elements of the Age of Enlightenment are antireligiosness and anticlericalism. We could even open another field of study - to what extent the Czech environment was influenced by that of German. The already...
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Double Tax Treaties
Procházková, Andrea ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.
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