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Survivors' pensions
Vykysalá, Lucie ; Zemanová, Jana (advisor) ; Vysokajová, Margerita (referee)
Survivors' pensions In my thesis I concerned myself with the issue of survivors' pensions, because it is a topic, which is topical at all times and it can affect anyone of us. My aim was to present a comprehensive overview, this is why I tried to handle the topic not only in terms of the current legal regulations, but also to describe the historical development of survivors' pensions, and to point out the changes, that have already been carried out in relation to the pension reform and which are planned for the future. The first chapter is devoted to the historical development of the survivors' benefits from the period of the First Czechoslovak Republic to the 1990s. I mentioned all the important laws and how the listing of the provided survivors' pensions and the conditions which entitle a person to the pension changed over the years. In the next chapter I name the current sources of law concerning the pension insurance, especially three main legal acts, from which I mostly derived the information while writing this thesis, but also the constitutional basis, significant international treaties concerning pensions and the sources of the European Union law. In the third chapter I concerned myself with the explanation of the terms, which often appear in the following chapters of my thesis, because they are...
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Použití metod testování softwaru v praxi
Michálek, Lukáš ; Ing. Alena Buchalcevová PhD. (advisor)
The aim of this Bachelor thesis is providing a basic knowledge ground in the field of software testing in a way, which would allow using this knowledge in real projects in the most effective way. The first part of the thesis describes the theoretical basics of software testing which are followed by practical approaches based on them. The theoretical basics consist of the definition of basic terminology, description of various approaches towards software development, categories and characteristics of testing methods and also roles, which take part in testing. The second part of the thesis describes activities which are included in software testing and also the way how to run these activities in the most effective way. Activities described in this part are software specification testing, test planning, designing test-cases and errors reporting. Finally there is a chapter summarizing these activities and suggesting the way they can be logically ordered.
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EU-US Trade Relations
Dufková, Gabriela ; Štěrbová, Ludmila (advisor) ; Zamykalová, Miroslava (referee)
The bachelor thesis "EU-US Trade Relations" aims to analyse the bilateral trade of these states, evaluate its development from the beginning of the 21st century until today and to compare the situation before and after the historic recession. In the first chapter, the author focuses on their integration into the world trading environment and on their trade policy. In the second part, she analyses the bilateral trade -- she comments on the legal basis of their relations and the development of their balance of trade. Furthermore, she describes their bilateral trade in capital, goods and services and finally she tries to estimate the future development of the bilateral relations. The last chapter deals with their trade relations with other countries which play an essential role in the international trade, namely China and Russia.
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Common consolidated corporate tax base in the EU
Čondlová, Dagmar ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
The aim of my thesis is through comparative analysis find the differences between the newly proposed CCCTB directive and corporate income tax systems of France, Germany and Great Britain. The work is mainly focused on the comparison method of depreciation, access to inventory, the amount of corporate tax and transfer of tax losses. Although each system has its tax certain specifics, one would assume that the authors of the proposed directive let themselves be inspired by the strong states of the European Union. However, the final chapter of my thesis shows, that the majority of monitored items was not affected by these states.
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Software testing in Microsoft Visual Studio
Padevět, Daniel ; Buchalcevová, Alena (advisor)
In software development process, there can be misunderstandings, communication problems between individual members of the development team and mistakes when writing code or designing applications. These problems need to be resolved before the application is released into the production environment. To discover these errors it is necessary to properly test the software product. All these activities are engaged in discipline called Software Quality Assurance (SQA), which is an integral part of the software development process. The thesis discusses this discipline and procedures for software testing using the Microsoft Visual Studio 2008. The main objective of this work is to create comprehensive methodology for automated testing of web and Windows applications in Microsoft Visual Studio and to verify that procedures in practice. The reader will learn the theoretical basis of software testing at the beginning of the thesis. In next chapter, there are described various features that Microsoft Visual Studio 2008 offers for software testing. Following chapter describes the applications testing in IBM Rational Functional Tester, which is suitable for Windows applications testing (Microsoft Visual Studio 2008 does not support this kind of tests). In other part of the work -- Case Study -- the reader will learn web and Windows applications testing. Case study can serve as a basis for further methodological manual for teams engaged in software testing. The usage of instruments for testing is explained in real examples. At the end of the work there are set out recommendations for the team collaboration using Microsoft Team Foundation Server, and there are also compared the testing instruments and reviewed functions that will come up with Microsoft Visual Studio 2010.
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Application of Value Added Tax in Association without Legal Personality
Juračková, Petra ; Svátková, Slavomíra (advisor) ; Benda, Václav (referee)
The theme of this diploma thesis is "Application of Value Added Tax (VAT) in Association without Legal Personality". The thesis focuses on such type of association that is mainly used by entrepreneurs-individuals for the purposes of their consistent gainful activity. This type of association is the most common in practice. The thesis is divided into three chapters. The first chapter is theoretical and provides with a general view of the legal frame of the association without legal personality under the Civil Code which represents the main basis for the application of the Law of VAT. Association participants who have the status of VAT taxpayers are obliged to observe general VAT rules, but there are some exceptions. The second chapter of the thesis is dealing with the analysis of legal regulations of the association without legal personality governed by the Law of VAT. With regard to the fact that these legal regulations are insufficient, the diploma thesis should offer proposals for making them better. So that the legal certainty of association participants could become higher.
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Marriage as a Sacrament
Andrášová, Jana ; Tůmová, Kateřina (advisor) ; Martinek, Michael (referee)
The marriage encounters the deep crisis nowadays due to many opinions. This work discusses the possible influence of the Church on the situation. The stress on the sacramental nature of the marriage and the endorsement of the significant elements of the marital spirituality is held as a suitable way. The essence of the sacrament of marriage is clarified by the study of the biblical background and of the historical viewpoint. Contemporary theologians have introduced their teaching about the sacrament of marriage as well. They have been developing particularly the results of the last council. Four principles are found the core ones. Being together in Christ strengthens the unity of spouses. The marriage can hardly be indissoluble without the ability of forgiveness. The strong relationship between husbands and the Church is needed to form a healthy community. The source of strength to meet all the requirements is hidden in the common prayer of both partners. The duty of the Church is to help people to recognize the sacramental nature of the marriage and its spirituality. Realizing all this might be the best way of resurgence of matrimony. Powered by TCPDF (www.tcpdf.org)
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Ethics in Commercial Communications
Peterka, Ondřej ; Postler, Milan (advisor) ; Voňavková, Jana (referee)
Thesis approaches the issue of ethics in the field of commercial communications and morality of campaigns. The goal of the thesis is to define basic criteria for ethics of campaigns and proof the reason for their application in praxis by case study example. In the first chapter is introduced theoretical background. In the second are defined three basic criteria, they are: criterion of fair goal, criterion of acceptable ways and criterion of easy identification. In the third chapter it is documented, on example of case study PaySec, how profitable it would be to apply these criteria in praxis.
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Daňové výdaje
Pavlátová, Andrea ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
Obsahem této diplomové práce je analýza a stanovení daňových výdajů v České republice a srovnání vybraných daňových výdajů v některých zemích OECD. Práce je členěna do pěti kapitol. První tvoří teoretický základ pro další analýzu. Zabývá se definicí daňových výdajů a dalších souvisejících pojmů. Druhá informuje o daňových výdajích ve vybraných zemích OECD. Třetí definuje metodiku měření příjmů a výdajů používanou v České republice. Čtvrtá je nosnou částí celé práce. Jsou zde stanovovány jednotlivé daňové výdaje a odhadnuta jejich výše. Závěrečná kapitola porovnává daňové výdaje vybraných daňových úlev v zemích OECD.
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Level Sets of Multivariate Density Functions and their Estimates
Kubetta, Adam ; Hlubinka, Daniel (advisor) ; Zichová, Jitka (referee)
A level set of a function is defined as the region, where the function gets over the specified level. A level set of the probability density function can be considered an alternative to the traditional confidence region because on certain conditions the level set covers the region with minimal volume over all regions with a given confidence level. The benefits of using level sets arise in situations where, for example, the given random variables are multimodal or the given random vectors have strongly correlated components. This thesis describes estimates of the level set by means of a so called plug-in method, which first estimates density from the data set and then specifies the level set from the estimated density. In addition, explicit direct methods are also studied, such as algorithms based on support vectors or dyadic decision trees. Special attention is paid to the nonparametric probability density estimates, which form an essential tool for plug-in estimates. Namely, the second chapter describes histograms, averaged shifted histograms, kernel density estimates and its generalization. A new technique transforming kernel supports is proposed to avoid the so called boundary effect in multidimensional data domains. Ultimately, all methods are implemented in Mathematica and compared on financial data sets.
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