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Overview and comparison of advantageousness of database objects for storing in ORACLE database system
Linhart, Pavel ; Macák, Petr (advisor) ; Buus, Martin (referee)
This bachelor thesis studies types of tables in ORACLE database system. Main goal of this work is to explain rules and logic of these types, to try their creation and usage and to compare ORACLE company recommendations with the results of these tests. The work is divided into two main parts. The first part tries to explain the possibilities of types of tables in ORACLE database, their advantages and disadvantages, and roughly explain indexes in database, that hang with tables together, to a user who never created any other type of table than standard one. The second part is practical testing of creating those described types of tables, filling them with testing data and comparing results achieved by standard heap organized table with results achieved by other specific type of table.
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The liberalization of the European railways market
Labaiová, Martina ; Zelený, Lubomír (advisor) ; Hendrych, Robert (referee)
The Master's thesis 'The liberalization of the European railways market' explains the process of infrastructure and management separation. The main goal of this thesis is to analyze the liberalization process of the rail freight market in Europe. This is achieved by causal and relational analysis, which provides profound insights into the current and historical liberalization of the rail freight market. The secondary aim of this thesis is to apply the analysis of the rail freight market in Slovakia so as to explore the implementation of liberalization rules. The thesis concludes with a brief analysis of the competitiveness of the Slovakian rail freight market today.
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Analysis of IFRS for SME
Ottová, Veronika ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The aim of this thesis is the analysis of the International Financial Reporting Standard for Small and Medium Enterprises (IFRS for SME). The first part deals with reasons for the Standard, its contents, structure and its relationship to the full version of IFRS. Next section is focused on individual parts of financial statements in accordance with IFRS for SME, description of rules and principles for reporting and comparison with full IFRS. Theoretical foundings are illustrated on the financial statements of MES-IMPILO, company which uses IFRS for SME. Final chapters examine possibilities of implementation the IFRS for SME in EU and Czech Republic, countries which have already addopted IFRS for SME and application IFRS for SME in companies.
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Formation of a free trade area between EU and South Korea and its impact on the czech car industry
Juha, Jan ; Černá, Iveta (advisor) ; Čajka, Radek (referee)
This bachelor thesis deals with issues of the free trade area between EU and South Korea including theoretical basis of a possibility of regionalism within the frame of exceptions to WTO rules. The thesis concentrates on specific indicators of foreign trade of EU, South Korea and the Czech Republic and compares them mutually. In the introduction there is a theoretical framework of individual economic integrations and EU primary law that enables EU to conclude agreements with third countries. This thesis also focuses on the content and negotiation of the Free trade agreement between EU and South Korea. Following chapters deal with the comparison of individual figures reported in foreign trade and car industry, with an emphasis on the comparison of a period before the implementation of the Free trade agreement and after it. Finally, this thesis contains evaluation of the current functioning of the Free trade agreement and its possible changes.
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Development of tax rates in the EU countries
Langová, Veronika ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The object of the bachelor thesis is the development of the tax rates in the European Union (EU). Tax policy is an integral part of the EU since its establishment and for the smooth functioning of the internal market of the EU Member States was chosen the value added tax (VAT) as a general tax on consumption. Value added tax is subject to harmonization within the EU rules but the original intention of a single tax rate of the VAT in all Member States has not been reached yet, the VAT system is still in the so-called the transition period and the Member States are enough autonomous in the application of the VAT rates. The main objective is to determine whether the standard and the reduced VAT rates in the EU Member States converged during the period from 1999 to 2015. The analysis is based on calculation of the coefficient of variation. The secondary objective is to analyse the evolution of average standard and reduced VAT rates in the EU Member States and identify trend in the number of applied reduced rates. By the convergence analysis was detected the convergence in both standard and reduced VAT rates. However, the values of the coefficient of variance were significantly lower for the standard VAT rate than those for the reduced rate.
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The budgetary responsibility
Kafka, Stanislav ; Boháč, Radim (advisor) ; Marková, Hana (referee)
The thesis deals with the term of budgetary responsibility, past drafts trying to enact this term to the legal system of Czech Republic, and also deals with applicable legal rules contained in the European Union legal system. The aim of this thesis is to analyze every existing draft in the Czech legal system (with the special attention to the last legal draft), and trough this analysis reach to the ideal set of rules for the budgetary responsibility. The first chapter contains the description of the basic term and the theoretical basis for the rest of this thesis. Elementary terms are described first and trough that it comes to the main term of the principle of the long-term balance of public budgets and to the term of budgetary responsibility. The second chapter aims to describe every single legal draft made in Czech Republic during the past year. Main attention is provided to the last legal draft of the constitutional act of budgetary responsibility and to the related draft of the secondary legal adaptation, which was presented in the year 2015. The third chapter aids to the European Union legal adaptation of the budgetary responsibility. At first the thesis deals with the form of budgetary responsibility in the Treaty on European Union and the Treaty on the Functioning of the European Union....
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(Non)transparency of the state-owned enterprises: case study of Budweiser Budvar
Svobodová, Monika ; Vymětal, Petr (advisor) ; Paulenková, Kristína (referee)
The diploma thesis deals with the transparency of Czech state-owned enterprises. Thus how they are run, how they are managed and staffed and how they are regulated. The thesis is divided into four chapters. The first chapter is concern with the constitution of the state-owned enterprises, their development after the change of regime and especially with their sale within the coupon privatization. The second chapter deals with the current privatization of the state-owned enterprises but rather only theoretically and argues whether the state is an appropriate owner and a good bussinesman. The third chapter is devoted to (non)transparency of the state-owned enterprises which means appointing (non)experts to the supervisory boards and (in)sufficient control of these enterprises. The fourth chapter is a case study of Budweiser Budvar. In the end the reader finds the answer to the question whether the set rules for the operation and management of the state-owned enterprises are sufficient.
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How to detect favoritism at dance competitions
Silvarová, Lenka ; Svoboda, Miroslav (advisor) ; Babin, Jan (referee)
The thesis deals with the motivation of jurors privileging some of the participants in dance competitions. It gives an overview of the dance sport and its rules, analyzes the factors that have an impact on privileging. Based on regression analysis it determines particular jurors who are not able to dismiss a connection to specific couples. Supporting analysis determines twenty-seven jurors who have different views, or prefer some couples and therefore can be suspected of favouritism. The thesis reveals that jurors, who are from the same club as couples, have a tendency to evaluate better and deviate from the average of the jurors by 0.3 to 0.4 point. It shows the significance of the "average marks of all jurors -- 2.5" and "lap of contest" variables.
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A verification of an approximation of the continuous double auction by a sequence of call auctions.
Kubík, Petr ; Šmíd, Martin (advisor) ; Branda, Martin (referee)
The thesis deals with two kinds of double auction - with the continuous auction and a sequence of call auctions. We explain their rules and we define their models. We present results of simulations of the both kinds of double auction - the aim is to look for the call auction with such parameters that the prices and the traded volume of the continuous auction are approximated best. Finally, in a theoretical part, we characterize the dis- tribution of the order book in the continuous auction and then we specify the joint distribution of the price and the traded volume in the call auction (the distribution of bid, ask and the traded volume given by the continuous auction may be immediately devised from the distribution of the order book).
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Rating system from support of young farmers
Coufalová, Kateřina ; Škubna, Ondřej (advisor) ; Petra, Petra (referee)
The topic of this thesis is to evaluate the rating system from support of young farmers. The theoretical part of the work draws from the literature, legislative measures and internet resources. The work presents the basic historical data and changes which the Czech Republic has undergone since joining the European Union and the description of the individual institutions are closely linked subsidy policy. There is also a given rules governing young farmers in applying for a grant and definition of their responsibilities arising from the subsequent drawdown approved subsidy. The theoretical part also focuses on the issue of organic farming, which is a European Union increasingly supported and its expansion is included in all programming periods and using grants to less favored areas LFA. They are closely linked to young farmers and farming in these areas is for the applicant advantage at the time of submission.
Custom work is focused on the comparison of two contrasting regions and comparing of interest in agriculture from a gender perspective. Outside the applicants' interest is compared to their success, which is closely related to gender comparison. On the basis of comparison is the conclusion reached in a goal for the proposals and recommendations that can improve the efficiency of subsidies for young farmers and aid and for the future performance of the agricultural sector in the country.
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