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Impairment tests of long-lived assets in accordance with IFRS
Remeš, Vojtěch ; Vašek, Libor (advisor) ; Zelenka, Vladimír (referee)
This diploma thesis deals with the issue of impairment tests of long-lived assets in the context of the International financial reporting standards with a particular focus on IAS 36 Impairment of assets. The thesis is divided into several parts which deals with the issue of measurement and recognition of assets and impairment test principles followed by specific procedures of impairment tests of individual long-lived assets as well as cash-generating units and goodwill. There is a continuous comparison with the Czech GAAP and US GAAP as well as analysis of information published in financial statements.
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Political risks in international business - case study
Býčková, Iveta ; Taušer, Josef (advisor) ; Černá, Iveta (referee)
In a competitive and increasingly internationalized business world, many companies rely on the high risk of operating in unstable areas. Those companies willing to engage in other countries can often be exposed to a politically volatile environment over which they have little control. I focused in this thesis on political risk, because it is one of the most hazardous challenges that an international business can face. Although political risk is not a new phenomenon, concern over it has increased significantly in recent years. This new prominence has been reflected in an outpouring of articles on the subject in the business press, wider academic attention, commitment of resources to access political risk by a significant number of international firms, and large number of consulting firms offering services to help management to come to grips with political problem abroad. Political risk as potentially significant managerial contingencies is generated by political events and processes. But that statement begs a number of important questions. First, and perhaps the least tractable, is the scope of the relevant environment in terms of the specific meaning attached to political events and processes. Second, defining political risk in terms of contingencies suggests the presence of uncertainty. Third question is, whether political risk discourage Foreign Direct Investment (FDI). The accurate assessment of political risk can make the difference between success and failure for the company. While environmental or political risk assessment has become an explicit function in many companies and is inherent in all foreign investment, the uncertain ties of foreign political environments continue to pose critical problems for managers. This thesis also aims to provide space for theoretical support to political risk assessment. It explores methods, institutional and organizational basis of political risk assessment. Last chapter is devoted to looking at the political risk problems in Brazil, and the risks that firms might face by doing business in the country. With growth set to continue, it has been forecast that by 2025 Brazil will become the world's fifth largest economy, overtaking Britain and France, while Sao Paulo will rank higher than Paris and Shanghai as the world's sixth wealthiest city. Many of investors see growth opportunities in Brazil's mining, energy, and agriculture sectors. Infrastructure presents another opportunity. With the 2014 World Cup and the 2016 Olympics being held in the country, many companies in the communications and tourism industries stand to reap the rewards.
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Children in a Child Home Institution Vilšany and its Compatibility with Human Rights
Techlová, Pavlína ; Jandejsek, Petr (advisor) ; Heřmánková, Zdeňka (referee)
This thesis deals with children living a major part of their life in a child home institution in Ukraine. It compares reality of children life with the theoretical specification of care and also with legislation rights of children. In first part, it focuses on a care and services, that have to be provided by child home institution to its clients. From general human rights legislation, it points out parts relevant to Ukraine children. It concern with hospital treatment situation in Ukraine and introduces plans of international organisations taking care about child rights protection. In second part it describes children life in Vilšany child home institution and evaluate the rate of compliance of human rights there. Powered by TCPDF (www.tcpdf.org)
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Nigeria in Historic Perspective, its Foreign Policy and Current Problems
Kozlová, Tereza ; Volenec, Otakar (advisor) ; Kochan, Jan (referee)
The thesis "Nigeria in Historic Perspective, Its Foreign Policy and Current Problems"describes a historic development of Nigeria including current political and economic situation after parliamentary and presidental elections in spring 2007. Historical outline forms the introductory part of the thesis, which is followed by general analysis of Nigerian foreign policy and its activity in chosen African and other international organizations. The other part of the chapter contains an analysis of mutual relations between Nigeria and its surrounding states -- Benin, Niger, Chad, Cameroon and Equatorial Guinea. Next chapter characterizes the oil conflict in the Niger Delta and possible suggestions for its solutions. The closing part presents summary of discovered information.
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China and USA in UN peacekeeping operations in 1989-2010
Evanová, Jitka ; Karlas, Jan (advisor) ; Bureš, Oldřich (referee) ; Fürst, Rudolf (referee)
China and USA in UN Peace Operations in 1989-2010 Mgr. Jitka Evanová Summary The thesis discusses the growing role of China and decreasing role of USA in UN peace operations since 1989 with the aim to find the reasons behind their behavior. First, two chosen theories of international relations - neorealism and its modified version and English school - are described, independent variables determined and consequent hypotheses formulated. Second, the increasing Chinese and decreasing American activities in UN peace operations is shown by describing their gradually changing behavior in three areas: voting in the Security Council, personnel contributions to peacekeeping operations and financial contributions to the UN peacekeeping budget. Third, the hypotheses are tested using the congruence method that examines the explanatory power of the theories. If a reality is consistent with the hypotheses' prediction, there is a possiblity of a causal relationship between independent variable and the dependent one. I conclude that modified neorealim has the highest explanatory power as its predictions are consistent with the outcome in both cases. English school can to a certain degree explain Chinese behavior but is weak in the American case. Neorealist predictions are weak in both cases. In the end, I suggest possible...
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The role of ATP-MgCl2 in ischemia-reperfusion and sepsis
Nalos, Marek ; Kasal, Eduard (advisor) ; Matějovič, Martin (referee) ; Šrámek, Vladimír (referee)
The previously reported multiple beneficial effects of ATP-MgCl2 were tested in two clinically relevant large animal models. We observed mainly cardiovascular effects of ATP-MgCl2 likely related to purinergic receptors stimulation. Adding ATP and its metabolite adenosine to ex vivo LPS stimulated whole human blood cultures and measuring cytokine secretion we have further tested whether modulation of inflammation might be responsible for some of the ATP-MgCl2 effects. The results are summarized as follows: 1. Infusing ATP-MgCl2 intravenously in a porcine I-R injury model of thoracic aortic cross clamping provides better cardiovascular stability compared to currently used standard agent sodium nitroprusside. Although ATP-MgCl2 led to reduced gut lactate release we could not demonstrate any beneficial effects on numerous markers of reperfusion injury. Moreover the combination of sodium nitroprusside with esmolol provided hemodynamic control superior to ATP-MgCl2. 2. In long term hyperdynamic porcine model of sepsis ATP-MgCl2 increased portal venous blood flow, reduced ileal mucosal-arterial pCO2 gap and preserved hepatic arterial buffer response as well as metabolic coupling between lactate release from the gut and its utilization by the liver. Despite the beneficial effects of ATP-MgCl2 on hepatosplanchnic...
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The office of the UN High Commissioner for refugees
Čermáková, Lucie ; Hýbnerová, Stanislava (referee) ; Honusková, Věra (advisor)
The Office of the United Nations High Commissioner for Refugees This thesis concerns on the Office of the United Nations High Commissioner for Refugees and its role in the area of international humanitarian relief. The problem of forced displacement is not new, and neither are international efforts to alleviate the suffering of uprooted people. The purpose of my thesis is to analyse the influence of changes within international refugee law on the Office of the United Nations High Commissioner. I would like to find if is the UNHCR useful and efficient in the course of protecting the refugees and seeking permanent solutions for them. Another question of this thesis is associated with the role of states. Are they providing effective aid or on the other side are they building the barriers to UNHCR or other humanitarian agencies? The thesis is composed of seven chapters, each of them dealing with concrete issue of functioning of the Office of the United Nations High Commissioner for Refugees. Chapter One is introductory and describes an overview of the historical content of UNHCR. It evaluates UNHCR's predecessors and their attempts to solve the refugee problems. Chapter Two is attending to foundation, organization and financing of the Office of the United Nations High Commissioner for Refugees. The...
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The employement phenomenon within the European context and its reflection in the social policy of MPSV
Ševčíková, Lucie ; Tomeš, Igor (advisor) ; Koldinská, Kristina (referee)
Cílem této diplomové práce bylo zjistit, zda stačí historické pojetí zaměstnanosti tak jak se vyvinulo za komunismu a zda je zaměstnanost v pojetí ekonomické činnosti hlavním terapeutickým nástrojem v současnosti dvou nejzávažnějších sociálně - ekonomických problémů a to chudoby a sociální vyloučenosti. Za tímto účelem byla provedena analýza pojetí zaměstnanosti před rokem 1989, pojetí fenoménu zaměstnanosti v evropském kontextu s důrazem na Evropskou unii a vstup České republiky do Evropské unie a reflexe zjištěného vývoje v sociální politice MPSV ČR. Z komparace práva Evropské unie a České republiky, mezinárodních dokumentů a rešerší vyplynulo, že historické pojetí zaměstnanosti tak jak se vyvinulo v komunistickém plánování pracovních sil na základě provedené analýzy nestačí. Česká republika ještě před svým vznikem podnikala kroky ke sblížení a pozdějšímu vstupu do Evropské unie. Národní plán zaměstnanosti, později Národní akční plány zaměstnanosti a ještě později Národní programy reforem byly připravovány v intencích evropských směrnic pro zaměstnanost. Vlastní opatření a konkrétní doporučení příliš pružnosti nezaznamenaly. Stejně tak chybí i zhodnocení vlastních opatření a programů v kontextu neuspokojivých statistických údajů. Zřetelně ale vyplynulo, že zaměstnanost je v pojetí ekonomické činnosti...
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Selected legal issues of international passenger transport
Vosátková, Karolina ; Pauknerová, Monika (advisor) ; Pfeiffer, Magdalena (referee)
Selected legal issues of international passenger transport The topic of the diploma thesis is 'selected legal issues of international passenger transport'. The aim of the thesis is to analyse the issues of substantive law related to the liability of carriers and rights of passengers in the international rail, road and air transport. The thesis focuses on applicable legislation of liability of carriers and rights of passengers, but also deals with the legislation proposed pro futuro. The diploma thesis is divided into seven chapters, further divided into subchapters. In the introduction the thesis defines the term 'international passenger transport' and summarises its key legal sources. Further, it addresses the conflict of law rules applicable to the contract on international passenger transport. The core of the thesis is in the following chapters that deal with the direct substantive rules governing the liability of carriers and rights of passengers in individual types of transport, which are contained especially in multilateral international conventions and secondary legislation of the European Union. The conclusion of the thesis summarises and assesses the analysed legal issues in the researched legislation. The first, opening chapter contains the introduction to the topic of legislation related...
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Knowledge and Assessment of Nuclear Fusion
Červenka, Jan ; Ďurďovič, Martin
In May 2016 within the survey "Our Society", the annual block of questions on the topic of energy was exceptionally extended for some specific questions. It included questions concerning nuclear fusion as a potential source of energy to which for a long time it is focused attention of research of a number of countries and international groupings.
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