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Author Work and Creative Meaning of Material
Benešová, Tereza ; Kalfus, Pavel (advisor) ; Täubelová, Kristýna (advisor) ; Smolík, Robert (referee)
As a part of DAMU studies I participated on several various projects as a designer and a performer. Although they were different in many respects, in most of them was possible, and I think even appropriate, to use original work with material as an important source of inspiration. This has been the case in case of stage design for the performance Three months' Vacation, which is the practical part of my thesis. The first part of the text includes introduction to the topic of production of Three months' Vacation and a more detailed explanation of its creative solution. The second part deals with creative meaning of material with regard to other projects, which I took part in within study of scenography at the Department of alternative and puppet theater of DAMU and which are related to the topic.
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Nekoncepčnost koncepčního řešení odložené daně
Filinger, Marek ; Žárová, Marcela (advisor) ; Sedláčková, Dana (referee) ; Tumpach, Miloš (referee)
This dissertation entitled "Deferred Tax and its Conceptual Complexities" addresses two immensely complex and intricate issues of deferred taxes and business combinations. Its aim is not only to analyse the development of accounting standards both individually and in mutual dependence, but also, with the help of scholarly works and practical reflections, to draw conclusions on the current state of accounting for deferred tax and on the process of international convergence. In order to achieve this goal, the following approaches were used: close reading of accounting standards as well as professional papers, analysis of the past development from both historical and regional perspective, and deduction of the author's personal conclusions using illustrative charts and a practical example. The dissertation is composed of three interlocking parts looking at deferred tax on its own, the deferred tax in business combinations and deferred tax in a broader context. It is evident, that deferred tax lies at the core of the whole study; however, it does not mean that the ultimate purpose was to dwell on its tiniest details. On the contrary, details, such as the distinction between enacted and substantively enacted tax rates and laws, are pointed out only to shed additional light on the general situation -- especially as the short-term convergence project on deferred taxes is coming to its end -- and on the role of rules versus principles in the current accounting standards, especially on the role of the true and fair view principle. In the first part, the fundamental building blocks (such as the methods of accounting for deferred taxes and the various differences) are introduced from the viewpoint of standards applicable in the United Kingdom, the United States of America, the Czech Republic, and of International Financial Reporting Standards. All the standards are first discussed in chronological order with only the defining issues being analysed; afterwards, the standards are grouped according to the relevant standard setters and discussed in greater detail. The overall picture summarises the main points of the first three chapters. The second part provides the reader first with a general overview of deferred taxes in business combinations, and then focuses on deferred tax assets and the temporary difference arising from the initial recognition of goodwill. The conceptual inconsistencies and the gradually increasing complexity are portrayed using illustrative charts and the results of a simplified practical example based on the data taken from the standards themselves. The conclusion of this part is quite simple: something needs to be done. The question is what. The third part tries to provide the answer. The tentative conclusion is that the path followed by UK standards might currently be the most principle-based, and therefore it could be worth looking at; moreover, it can show that the effort devoted to the reconciliation of US and international standards might be worthless unless it also reconsiders the logic of using the balance sheet liability method with comprehensive allocation but without discounting. The competition among individual standard setters has proved to be of a great importance as it demonstrates that the acceptable alternatives are working not only in the minds of academics, but also in the real world. Finally, the issues of individual responsibility and professional judgement are raised, the pros and cons weighed, and the direction for further research indicated.
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Document Management Solution in Coface Czech
Budovský, Štefan ; Kunstová, Renáta (advisor) ; Pohnán, Radek (referee)
The object of this work is the document management in the Czech subsidiary of the multinational corporation. This work will describe and analyze the current situation and propose appropriate solutions for the document management issues. It will introduce the reader to the document management issues and explain the basic functions and principles of the document management system. Subsequently it develops a description and analysis of the current condition that has many deficiencies and causes different kinds of problems in handling the documents. Based on the identified deficiencies and problems with respect to the relation with the IT consulting company managers it is prepared to address the requirements. Individual solutions include procedures that should help to transform the inefficient state of the document management. The conclusion brings the evaluation of alternative solutions and actions that should be made regardless of the choice for the solutions.
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Modulární syntéza 5-substituovaných thiofen-2-yl C-2'-deoxyribonukleosidů
Bárta, Jan ; Hocek, Michal
A new modular methodology for the preparation of 5-substituted thiophen-2-yl C-nucleosides was developed. A Friedel–Crafts-type of C-glycosidation of 2-bromothiophene with bis-toluoyl protected methylglycoside gave the desired bis-toluoyl protected 1-beta-(5-bromothiophen-2-yl)-1,2-dideoxyribofuranose in 60%. Deprotection of the protected product gave free bromothiophene C-nucleoside, which was reprotected to bis-TBDMS protected C-nucleoside. The key intermediates were then subjected to a series of palladium catalyzed cross-coupling reactions to afford, after suitable deprotection, a series of free C-nucleosides. Alternatively, other types of C-nucleosides were prepared directly by aqueous-phase Suzuki cross-coupling reactions of free C-nucleosides with boronic acids.
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Government debt policy: modern approach through derivatives and alternative bonds
Čavojec, Ján ; Dědek, Oldřich (advisor) ; Serdarevič, Goran (referee)
This master thesis discusses alternative debt management instruments - GDP-linked bonds. It provides concise characterization of sovereign debt management. Additionally, it discusses traditional derivatives, such as futures, swaps and bonds, from the government's point of view. The main goal of the thesis is to verify whether GDP-linked bonds are suitable for the Czech and Slovak debt management. Ergo, the bonds could smooth the cost of serving the debt. Furthermore, it describes the development of the sovereign debt and risk premium of the government bonds of the Czech and Slovak republics. It tries to find out whether the risk premium of Slovak bonds differed after introduction of euro. Additionally, the thesis analyzes the effect of various country specific variables on the development of the risk premium. The last but not least goal is to support or reject the hypothesis whether the GDP-linked bonds should be appealing to European economic and monetary union as the members has to satisfied Stability and Growth Pact requirements. The conclusion of the thesis is that the hypothesis of positive effect of the GDP-linked bonds on the cost of serving debt is partly rejected in case of the Czech and Slovak republics as well as in the case of European economic and monetary union. Furthermore, the risk...
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Importance sampling
Hovorka, Tomáš ; Hlávka, Zdeněk (referee) ; Antoch, Jaromír (advisor)
In the present work we study the important sampling method. This method serves as a variance reduction technique for the Monte Carlo simulations. The basic theoretical properties of important sampling estimators are shown. A number of methods how to choose an alternative density is presented and compared on many examples. Among others: translation and scaling of original density, dominating point method, random translation over the surface of d-dimensional sphere method and method combining translation and scaling of original density. In the conclusion we attempted to set up some rules for choosing an appropriate method in dependence on the form of the problem to be solved.
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Visualisation of algorithms
Bašista, Peter ; Valla, Tomáš (referee) ; Mareš, Martin (advisor)
The goal of this work is to design a computer program for visualisation of algorithms and their execution in a classroom. The user writes the algorithm and attaches the prepared visualisation components to its data structures. The program will then record the progress of the computation and displays it as an interactive animation, alternatively it creates a PDF document with the key moments of the animation. In the presented work we introduce the Algorithm Animation Library. This library has been designed to be as flexible as possible, and at the same time as easy and friendly to use as possible. We present our approach towards animation of algorithms, briefly compare the developed library with the alternatives and conclude on when it is convenient to use the Algorithm Animation Library.
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Performance Management and Performance Appraisal
Mudříková, Zuzana ; Šikýř, Martin (advisor) ; Brabec, Andrea (referee)
The main objective of the bachelor's labour is to search and judge the rules and processes in the area of performance management and performance appraisal used in the company NOVACS, then to confront applied theory with used practise, to identify and to clear up advantages and disadvantages of apllied system of management performance and evaluation of employees, finally try to propose some right alternations and renewals.
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Choice of internet connection
Šárková, Hana ; Kuncová, Martina (advisor) ; Kašpar, Ondřej (referee)
My thesis is about choice of internet connection. In my paper I focus on application methods of multicriterial evaluation of alternatives (VHV) on different types of internet connection. In my paper I want to compare different types of VHV and I want to say if they are convenient or not to use them in choice of internet connection. In this paper I compare different tariffs of internet connection and different types of internet connections between each other. For comparison I chose ADSL connection, connection trough cable TV and wireless connection. In comparison I used next methods: lexicographical method, ORESTE, WSA, TOPSIS and ELECTRE III. For internet connection is the best to use connection trough cable TV, second is ADSL connection and the worst is wireless connection. Lexicographical method is not very good for choice of internet connection. It is usable only in special cases. Other methods are acceptable for choice of internet connection.
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Consequences of assumption violations of selected statistical methods
Marcinko, Tomáš ; Blatná, Dagmar (advisor) ; Malá, Ivana (referee) ; Lukáš, Ladislav (referee)
Classical parametric methods of statistical inference and hypothesis testing are derived under fundamental theoretical assumptions, which may or may not be met in real world applications. However, these methods are usually used despite the violation of their underlying assumptions, while it is argued, that these methods are quite insensitive to the violation of relevant assumptions. Moreover, alternative nonparametric or rank tests are often overlooked, mostly because these methods may be deemed to be less powerful then parametric methods. The aim of the dissertation is therefore a description of the consequences of assumption violations concerning classical one-sample and two-sample statistical methods and a consistent and comprehensive comparison of parametric, nonparametric and robust statistical techniques, which is based on extensive simulation study and focused mostly on a normality and heteroscedasticity assumption violation. The results of the simulation study confirmed that the classical parametric methods are relatively robust, with some reservations in case of outlying observations, when traditional methods may fail. On the other hand, the empirical study clearly proved that the classical parametric methods are losing their optimal properties, when the underlying assumptions are violated. For example, in many cases of non-normality the appropriate nonparametric and rank-based methods are more powerful, and therefore a statement, that these methods are unproductive due to their lack of power may be considered a crucial mistake. However, the choice of the most appropriate distribution-free method generally depends on the particular form of the underlying distribution.
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