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Licence agreement in the legal systems of the Czech Republic and England and Wales
Johanna, Tomáš ; Žikovská, Petra (advisor) ; Dobřichovský, Tomáš (referee)
The objective of this diploma thesis is to render a comprehensive analysis of licence contracts in two countries - the Czech Republic and England and Wales. The effort to highlight differences between the two scrutinized jurisdictions and related criticism are the most important methods applied in this work and, hopefully, the most recognizable benefits of it. The thesis consists of a short introduction, followed by four descriptive chapters and author's subjective conclusions. The introductory part presents methods of research used throughout the work and implicitly hints what can the reader except when studying this diploma thesis. The first chapter splits into two mutually linked subchapters. The first one defines the very term licence, its etymology and classification. The following subchapter describes general characteristics of intellectual property, a crucial topic to licence contracts and thus indirectly to this thesis. This thesis promises a comparison of two legal systems and the second chapter fulfils this aim. Consisting of two additionally divided subchapters, the author engages in an analysis of the copyright and patent law respectively. Both examined intellectual property rights are looked at via optics of Czech, British and European intellectual property law. After being...
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Translation of Comics. Translation of German Comics into Czech
Schwarzová, Zuzana ; Svoboda, Tomáš (advisor) ; Špirk, Jaroslav (referee)
The thesis contributes to the theory of translation of comics. In the first part, it outlines the development of both German and Czech comics and defines individual aspects of comics translation, taking into account not only language but also images and typography. Regarding language, the thesis looks specifically at balloons, captions, and other characteristics playing an important role in translation, such as interjections, inscriptions etc. The thesis also addresses the interdependence of language and visual messages in comics, which is the typical source of comic effects. Apart from the requirements on comics translations set within translation studies, the thesis also presents the attitudes of publishers and their editorial practices. Based on questionnaires distributed among publishers, we can conclude that they adopt a comprehensive attitude to translation of comics, not only taking into consideration balloons and captions, but also creating favourable conditions to meet the translation studies requirements. Based on the general findings, the thesis analyzes two translations of German comics into Czech. The analysis of their language aspects employs Katharina Reiß's model, images and typographic aspects are analyzed using Delabastita's model. The analyses show considerable differences in...
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Financial Analysis of the Company
Hadravová, Hana ; Strouhal, Jiří (advisor) ; Rauš, Jiří (referee)
The aim of this diploma thesis is to deal with the most used methods of financial analysis and carry out their practical application to accounting data of a real company. The first part gives the outline of information resources and fundamental instruments (techniques) of financial analysis. First of all it focuses on horizontal and vertical analysis of financial statements and analysis of ratio indicators. In the second part the acquired theoretical knowledge from the area of financial analysis is used to assess financial health of a particular factory company, which is Spojené kartáčovny, Inc. The evaluation of this company goes entirely out of the results gained by elaboration of publicly available data.
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Housing cooperatives from the perspective of law, accounting and tax
Brokl, Tomáš ; Randáková, Monika (advisor) ; Vomáčková, Hana (referee)
This diploma thesis aims to assess the issue of housing cooperatives in terms of law, accounting and tax. The part relating to law is based on Business Corporations Act and the new Civil Code. Using the coherent application example, the work tries to show the specifics related to housing associations in the field of tax and accounting, which include settlement of advances, billing advances for the normal operation of cooperati-ves, billing additional membership contributions and repair fund. In parts relating to taxes is pointed to obligations arising from tax laws. For this thesis was determined following hypothesis: Rent from members of the cooperative to cover the cost of normal operation is accounted through profit or loss.
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Statistical comparison of bank products in selected banks
Kašpar, Vojtěch ; Prášilová, Marie (advisor) ; Luděk, Luděk (referee)
The thesis analyzes current and saving accounts, term deposits, and consumer loans of seven Czech retail banks, which includes three established and four niche competitors. The statistical development is elucidated with a time series analysis, revealing a sharp contrast of traditional and niche competitors' growth. In addition, the thesis includes a questionnaire which improves understanding of customers´ bank and bank product preferences, providing a sound basis for further qualitative examination. Finally, after evaluation of overall results, recommendations were proposed to the banks as well as their clients.
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Accumulation of Energy from Renewable Energy Sources
Heller, Ondřej ; Radil, Lukáš (referee) ; Mastný, Petr (advisor)
The objective of the first part of master’s thesis is mapping the potential of various types of renewable sources in Europe and Czech Republic, especially solar energy, wind energy, water energy and biomass. There are described principals and ways of energy generation from these sources, brief overview of current technologies, and also their advantages and limitations. An important part is electric supply continuity from renewable sources, there are large differences and the resulting to restrictions on construction and connecting the units to the power system. In this work there are mentioned some impacts on network and rates of change of supply, some sources are also evaluated in terms of maximum power, that can be connected to the power system in our country. The conclusion of the first part is dedicated to energy storage technologies, which are suitable and usable for renewable sources, there are described their principals, properties, status of development and types of aplications, in which these technologies are used. This chapter also focusses on the price level of each technology. The second part of the thesis deals with 1 MWp on-grid photovoltaic power plant design. This design includes also the redox flow batteries accumulation, the first variant calculates on 24-hour steady energy supply, the second optimalized variant calculates on daily energy supply. There are the accumulation system costs estimated and also the payback period for the both variants. Additionally there is also determined minimum penalization for cost-effective operation. The last part is dedicated to changes of impact on the local grid and changes of system impacts, after the accumulation system is installed.
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Analysis of the performance review of the territorial self-governing unit
Němečková, Stanislava ; Svoboda, Michal (advisor) ; Kotrba, Rudolf (referee)
The thesis is focused on the problematic of reviewing the territorial self-governing unit in the Czech Republic. The goal is to compare the approach of the audit firm and approach of a regional office to perform the examination of the TSU. The first chapter defines the general characteristics of the public sector. The second focuses on a specific area of public administration, which represents local government. The third chapter describes the rules and obligations that are related to the budget management of TSU. The fifth chapter, which summarizes the specifics of the accounting and reporting of selected entities. Chapter five is still theoretical definition of audit in the public administration and distinguishes notions of audit and economic review of the TSU. The last part practically compares the prerequisites required for the implementation of the performance review, individual activities conducted under review, the result of these activities, which is the so-called report on the outcome of the examination of the TSU and summarizes the differences. Conclusion of the work shows that it is not important who provides an economic review, but how and especially in what quality is the review carried out.
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