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Text data mining as an viable method of Japanese studies
Štefková, Tereza ; Kanasugi, Petra (advisor) ; Rosen, Alexandr (referee)
In this thesis we address the problem of possible utilization of text mining methods in the field of Japanese studies. We review the fundamental text mining approaches and their practical applications in the first part. Then we elaborate on the topic of preprocessing with special focus on techniques used for Japanese and English texts. In the main part of the thesis we apply text mining methods to three concrete research questions relevant in Japanese studies. The first research topic illustrates the technique of clustering applied to works written by two Japanese proletarian authors to reveal interesting topic patterns in their writings. The second topic makes use of the sentiment analysis with the aim of studying the extent of negative sentiment expressed in both foreign and Japanese newspaper articles that refer to Japanese officials' visits to Yasukuni shrine. Finally, we address methods of automatic summarization and their application to Japanese as well as English sample texts. The results obtained are discussed in detail with a special focus on the assessment of viability of the presented methods in Japanese studies.
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Text data mining as an viable method of Japanese studies
Štefková, Tereza ; Kanasugi, Petra (advisor) ; Rosen, Alexandr (referee)
In this thesis we address the problem of possible utilization of text mining methods in the field of Japanese studies. We review the fundamental text mining approaches and their practical applications in the first part. Then we elaborate on the topic of preprocessing with special focus on techniques used for Japanese and English texts. In the main part of the thesis we apply text mining methods to three concrete research questions relevant in Japanese studies. The first research topic illustrates the technique of clustering applied to works written by two Japanese proletarian authors to reveal interesting topic patterns in their writings. The second topic makes use of the sentiment analysis with the aim of studying the extent of negative sentiment expressed in both foreign and Japanese newspaper articles that refer to Japanese officials' visits to Yasukuni shrine. Finally, we address methods of automatic summarization and their application to Japanese as well as English sample texts. The results obtained are discussed in detail with a special focus on the assessment of viability of the presented methods in Japanese studies.
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Taxation of income of capital companies and their members in the context of international taxation
Štefková, Tereza ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Due to economic globalization, which is reflected, among others, in the development of international economic relations, it is very common that the companies are doing business in countries all over the world. Even if this phenomena is considered as positive in terms of national economies development, the risk of conflict of national laws and emergence of international double taxation is increasing with the expansion of cross-border investments. In connection with this a number of legal issues arise. In this thesis I decided to focus on the international context of the taxation of companies and their members with regard to the matter of international double taxation. To analyze this issue, the thesis is divided into seven chapters. Firstly, I clarify a general outline of the procedure of taxation of capital companies and their members and then explain the possible negative effects of international taxation of incomes. Chapter one present the reader with the issue of income taxes in the tax system of the Czech Republic, then deals with the concept, their position in tax system and shows how taxes can be divided. This chapter offers a view of the current legislation regarding income taxes, both substantive and procedural legislation as well. Chapter two covers the aspects of taxation of income of...
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