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Comparison of Selected Forms of Doing Business by Foreign Legal Entities in the Czech Republic
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.
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Quality Management
Jedlička, Marek ; Suchánek,, Petr (referee) ; Bartes, František (advisor)
The Master's thesis is focused on the quality management in Industrial Turbomachinery, a subsidiary company of Siemens. On the basis of a demand from the management and the current state the thesis defines and solves the problem, which is an identification of possible causes of failures in the new technical solution to the locking system which is a part of the last stages of the blade lines on the steam turbine rotor. To solve the problem, the thesis firstly tries to find a suitable method, which is subsequently applied.
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Implementation and Practical Application of Value Management in Establishment
Vařecha, Michal ; Karásek, Jan (referee) ; Bartes, František (advisor)
This master’s thesis deals with a problems of value management as a comprehensive innovative tool designed to enable the company to achieve competitiveness in all its activities, increase productivity and maximize progress towards the objectives set by using minimum resources. Describes the use of values-based approach and its methods, disciplines and application tools. The purpose of this master’s thesis is to establish a common basis for company management, which could successfully implement and apply the value management in practice.
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Automation of Administration at CCB Company, Ltd.
Mocková, Ľubica ; Šefr, Robert (referee) ; Dydowicz, Petr (advisor)
In my graduation thesis I analyse the present state of information system at a company. I focus on the general administration of an order and a choice of innovative system that will lead to automation of the entire process. As one of the possible solutions I recommend a new information system that uses Yourdon’s modern structured analysis. Another possibility is one of the commercial solutions already available in the market. The part of the new solution is functional analysis and economic evaluation of the investment.
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Empty Shells. Three Tales on the Relativization of the Axiological Core of Democracy
Horák, Filip ; Franěk, Jakub (advisor) ; Salamon, Janusz (referee)
Empty Shells. Three Tales on the Relativization of the Axiological Core of Democracy - Abstract JUDr. Bc. Filip Horák The purpose of this thesis is to discuss the problem of gradual softening of the democratic political system's axiological core. Firstly, the thesis illustrates the problem via three tales narrated by Carl Schmitt, Hannah Arendt and Leo Strauss, who in a very similar manner critically analyzed the "axiological leap" leading to the disintegration of fundamental values and principles of democracy. Secondly, the thesis offers a new methodological approach combining empirical functional analysis of the individual values constituting democracy's axiological core (i.e. equality, liberty, justice and dignity) with a teleological approach focusing on the original purposes and functions of these values. Using functional analysis, the thesis examines possible interpretations and functions of the aforementioned values and shows that all of them evince a high degree of vagueness and ambiguity, which makes them so-called "empty shells" that can be filled with almost any content, meaning or function. This is also the main cause of the disintegration of the democracy's axiological core. Thirdly, the thesis theoretically reconstructs the original and stable axiological core using teleological approach....
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Functional Analysis of Values and Axioms in Constitutional LegalArgumentation
Horák, Filip ; Antoš, Marek (advisor) ; Reschová, Jana (referee) ; Sobek, Tomáš (referee)
Functional Analysis of Values and Axioms in Constitutional Legal Argumentation Abstract The present dissertation thesis deals with the use of values and axioms in constitutional legal argumentation. Its aim is to provide a theoretical and analytical framework for the study of this issue based on the functional rather than content perspective. Thus, the work focuses not on what the examined individual constitutional values, i.e., equality, freedom, justice, and dignity, mean substantively, but rather on the way in which these constructs are used in constitutional legal argumentation. This approach, in contrast to the content approach, makes it possible to look at the researched issues in a universal way, and thus leads to generalizable conclusions, independent of the specific cultural, historical, political, or ideological context of individual states or regions. Said theoretical and analytical functional framework works with three criteria (variables), namely content width, argumentative power, and applicability before courts, whereby it can classify any occurrence of any of the four analyzed constructs in constitutional legal argumentation as one of three basic or one of eleven hybrid functions. The basic functions are a) relative individual law, b) objective value, and c) source of human rights. The...
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Entropy numbers
Kossaczká, Marta ; Vybíral, Jan (advisor) ; Hencl, Stanislav (referee)
In this work we study entropy numbers of linear operators. We focus on entropy numbers of identities between real finite-dimensional sequence spaces and present detailed proofs of their estimates. Then we describe relation between entropy numbers of identities between real spaces and between complex spaces, which allows us to establish similar estimates for complex spaces. Powered by TCPDF (www.tcpdf.org)
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Analysis of cancer predisposition and functional analysis of variants of unknown significance
Stolařová, Lenka ; Kleibl, Zdeněk (advisor) ; Eckschlager, Tomáš (referee) ; Souček, Pavel (referee)
On average, 5-10% of all cancers occur in patients with hereditary tumors, who may have mutations in tens to hundreds of tumor predisposition genes. The phenotypes in mutation carriers overlap, and parallel analyses with sequencing panels is the method of choice in diagnostics. In our laboratory, we designed a universal panel and a targeted panel for a specific cancer, which allowed us to identify genetic alterations in patients with ovarian cancer, breast cancer, melanoma, and other cancers in the Czech Republic. The results of next generation sequencing (NGS) analyses show that the most frequent genetic alteration in ovarian cancers patients in the Czech Republic are hereditary mutations in BRCA1 (in 24% of unselected patients) and in malignant melanoma patients CDKN2A (in 2% of high risk patients). The presence of hereditary alterations is a clinically significant phenomenon affecting the prognosis and treatment of the disease. However, the interpretation of NGS findings is complicated by the presence of variants of unknown significance (VUS). We participate in the interpretation of VUS in the main predisposing genes BRCA1 and BRCA2 within the international consortium ENIGMA (Evidence-based Network for the Interpretation of Germline Mutant Alleles). Our and international results of the most...
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Anterior segment dysgenesis disorders and their molecular genetic cause
Moravíková, Jana ; Lišková, Petra (advisor) ; Krulová, Magdaléna (referee)
Proper eye development depends on expression and mutual regulation of many genes. Anterior segment dysgenesis (ASD) are a highly heterogeneous group of diseases exhibiting all types of Mendelian inheritance, which manifest as combination of congenital abnormalities of the cornea, iris, anterior chamber angle or lens. Screening of genes associated with ASD does not often lead to the identification of the underlying genetic cause implying that there are still novel variants or genes to be discovered. Molecular genetic analysis in 12 probands with ASD using Sanger and whole-exome sequencing were performed. Functional analysis by Exon trapping assay was provided in variants predicted to effect pre-mRNA splicing. Four PAX6 mutations evaluated as pathogenic or likely pathogenic in a heterozygous state were found in four probands c.183C˃G; p.(Tyr61*), c.1032+1G>A, c.1183+1G>T and c.622C>T; p.(Arg208Trp). One proband was found to be a compound heterozygote for c.244A>G; p.(Met82Val) and c.541delG; p.(Glu181Lysfs*26) mutations in FOXE3. In 7 probands, no potentially pathogenic variants were identified. Exon trapping assay confirmed that mutations c.1032+1G>A and c.1183+1G>T have an effect on pre-mRNA splicing of the PAX6 gene. Detailed molecular-genetic analysis in patients with ASD may contribute to...
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