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Historic materials – challenges and inspirations
Drdácký, Miloš ; Slížková, Zuzana
The paper presents selected examples of historic building materials analyses and at the same time the utilisation of results for the innovation in the field of material engineering. Particularly there are presented analyses of traces of historic surface paints on timber, investigations of historic lime mortars modified with burned clay and a study of present-day lime mortar with addition of metakaolin designed as repair mortar for renovation and replacement the historic mortar.
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The Model of Financial Compensation for placement of a Deep Geological Repository of Radioactive Waste in the Czech republic in period from 2010 to 2016
Englerová, Anna ; Zeman, Martin (advisor) ; Vebrová, Ludmila (referee)
Author examines a way of allocation of governmental financial resources to municipalities in locations preselected for deep geological repository. She is searching for a way how to add a motivational incentive to the process of allocation of financial resources in order to improve municipalities attitude towards deep geological repository. Hypothesis, examined in this thesis, contains two related questions. It is assumed that (1) amount and structure of financial resources can significantly affect municipalities decision making and also that (2) current mechanism of allocation of compensations is ineffective and does not create sufficient incentives. Currently (end of the year 2016), negotiations between government and municipalities are in crisis despite significant financial compensation from government nuclear account to the municipalities. This thesis have potential to change municipalities negative stance on deep geological repository through motivational model of resource allocation. Theoretical part reviews basic economic background and introduces historical, sociological, technological and economic views of radioactivity and deep geological repository. In practical part author analyzes socio-economic situation, compares evolution of transfers from government to municipalities with their attitude towards deep geological repository in time and shows that current system of resource allocation does not motivate the municipalities to change their stance on deep geological repository. That confirms second part of our hypothesis. Author also proposes a motivational model of resource alllocation. She confirms its viability by comparing it with similar models from other countries, by surveying mayors of concerned municipalities and also by examining experts opinion. Verification of the model confirmed its motivational effect. By that, first assumption of our hypothesis, that structure of resource allocation can significantly affect municipalities decision making, was confirmed.
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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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Accounting Frauds in Russia
Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.
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BI Open Source tools selection for small company
Sukdol, Lukáš ; Šedivá, Zuzana (advisor) ; Pour, Jan (referee)
The master thesis deals with a theme of Open Source Business Intelligence tools from the point of view of a small company. The theoretical part describes the historical background of Open Source software and Business Intelligence theory. The practical part summarizes possibilities and properties of particular selected tools, based on implementation of partial activities with fi?ctional company data. Based on a multicriterial analysis, a variant proposal of BI solution for a specifi?c small company is created at the end of the thesis.
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The cases of ECJ in the field of direct taxation and their influence on national tax policies
Bittnerová, Gabriela ; Vítek, Leoš (advisor) ; Kužela, David (referee)
The thesis is devoted to the most relevant cases of European Court of Justice in the field of direct taxation and their influence on national tax policies. Different member states are willing to implement the law of European Union at different levels. The thesis evaluate the impact of ECJ cases on national tax systems of France and The Netherlands. It has several parts. First part describes historical milestones in coordination of direct taxation, second part describes the ECJ and its function and structure. Follows the analysis of most important cases. Last part evaluate the impact of cases on French and Dutch tax system.
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The issue of church restitutions in Czech Republic
Novopacká, Zuzana ; Louda, Tomáš (advisor) ; Matula, Miloš (referee)
This bachelor thesis deals with the issue called church restitutions and the topic of the separation between churches and the state in the Czech Republic. Its main goal is to provide a comprehensive view on this controversial theme. The theoretical part provides basic definition of related concepts and contains a historical analysis of church property. The practical part consist of analysis of the Act. No. 428/2012 Coll. and highlights its strengths and weaknesses. It also contains some examples of contentious cases dealing with the return of church property. Based on this bachelor thesis we can say there is a many irregularities and critical points of adopted Act and we may find this topic very debatable.
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Anti-Plague texts in the late Middle Ages and the Early modern period.
PAMPUSCHOVÁ, Marie
The theme of this work are late medieval and early modern time anti-plague treatises and official regulations against plague. In times when many countries and even continents were affected by plague, many city councils and rulers themself had the treatises printed in order to reduce the risk of transmission of the infection and development of the illness. The treatises adjusted regulations of towns and villages. These official decrees against plague were supplemented with plague treatises that were written for inhabitants of towns affected by black death. Many of them were written in Latin and therefore incomprehensible to uneducated people. It changed when a doctor Jan Černý wrote such a treatise in Czech language. The treatises advised not only how to prevent plague but also how to treat it. I divided my work into two parts. In the first part I describe particular plague epidemics that took place especially in Bohemia and Moravia. I progressed chronologically from antiquity to the 18th century and described whole course of epidemics in various regions. In the second part I focused mainly on different ways how these treatises deal with prevention and treatment of the disease. I made a comparison of various plague treatises from Prague, České Budějovice and Nepomuk. In order to gather data and informations I focused on historical sources and literature that give us informations from people who had first-hand experience of plague. I do the overall comparison and critique of these sources in seperate chapter. I believe this work can work as an educational material for students and teacher
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Greek debt crisis
Krídlová, Adriána ; Žamberský, Pavel (advisor) ; Jedlinský, Jakub (referee)
Bachelor thesis deals with the evolution of the Greek debt crisis and is trying to best describe on the historical context, what led to it gradually. It deals with the history to the emergence of crisis and then focuses on crisis period between 2009 to 2015. The aim is to determine whether the latest rescue package was based on objective requirements of the Greek economy. The first chapter deals with the process of macroeconomic indicators and is also dedicated to the low competitiveness of Greece. The second chapter discusses the history of Greece until 2009, which can be regarded as the beginning of the debt crisis. The third chapter deals with the evolution of the crisis from 2009 to 2012. In the fourth chapter, I analyze the conformity of a Memorandum of Understanding with the real needs of the Greek economy to its recovery.
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