National Repository of Grey Literature 13,409 records found  1 - 10nextend  jump to record: Search took 1.13 seconds. 

Účetní závěrka podle českých předpisů v porovnání s IFRS
Kartáková, Lucie ; Nováčková, Zdenka (advisor) ; Sirotková, Dagmar (referee)
Cílem diplomové práce je přiblížit problematiku sestavování a zveřejňování účetní závěrky podle českých právních předpisů v porovnání s Mezinárodními standardy finančního výkaznictví a dále zdůraznit významné rozdíly v obou pojetí. Diplomová práce je rozdělena do dvou hlavních částí, přičemž první část je převážně teoretická a druhá část je zaměřena na praktickou aplikaci.

Pre-Marital Agreement as a means of protection of marital property and business
Vávrová, Eliška ; Hejda, Jan (advisor) ; Kaczor, Pavel (referee)
This thesis deals with the possibilities of adjustment of marital property in the form of concluding marriage contract as a way to protect assets in case of divorce or business of one of the spouse. The aim of the work is to identify shortcomings in the current leg-islation. Based on these shortcomings suggest solution to improve the current state. According to this suggestion compile a model of marriage contract. The draft of rec-ommendation is compiled with the help of comparison with the Austrian statutory of matrimonial property relations and through questionnaire survey among students of University of Economics who have experiences with the adjustment of community property.

Serverless single page application in JavaScript
Zikmund, Marian ; Pecinovský, Rudolf (advisor) ; Suchan, Vladimír (referee)
The goal of this thesis is to design and develop a framework for building modern single- page application in the JavaScript programming language and describe this approach to development. The work also contains the documentation for a more comfortable use and customization. The content is divided into eight chapters. The introduction is followed by the retrieval of information resources, including the specifics of the JavaScript programming language and explanation of the formation of single-page application. The description of the basic principles of their functioning, motivation and justification, when and why this approach is appropriate is also included. The work is primarily focused on the issue of single-page application, for which the use of the JavaScript programming language is crucial. For this reason, this work provides a whole chapter about this programming language, also including a description of its history and role in the context of others. Below are the common characteristics of single-page applications frameworks, built on top of the library ReactJS, whose formation is engaged in the following chapter. The developed framework also contains the user guide. The practical outcome of this work is an open source framework for creating serverless single-page applications, which is due to its architecture and documentation appropriately adaptable.

The impact of South China Sea dispute on trade relations between China and Vietnam
Nguyen Hong, Viet ; Vlčková, Jana (advisor) ; Hasík, Gabriel (referee)
This bachelor thesis investigates the impact of South China Sea dispute on mutual relations between China and Socialist Republic of Vietnam. Thesis lays great emphasis on the analysis of mutual trading relations. The goal of this work is to find out if the dispute over territory has negative influence on mutual relations and to what extent. Therefore, thesis is divided into 3 main chapters. The introductory chapter describes position and development of each country. Second chapter uses findings from the introductory part for the analysis of political and trade relations of both countries. It focuses on the history of mutual relations and mainly it lays emphasis on current mutual relations. Last chapter of the thesis is dedicated to the issues regarding South China Sea. Motives and causes of this dispute are described in this chapter. It provides a view on the course of this territorial dispute, and also impacts on mutual relations are analyzed. The output of all three chapters helps to formulate following conclusion. Dispute over South China Sea has impact on mutual relations. Predominantly, it influences political relations between China and Vietnam, therefore, this dispute is often mentioned in media. However, according to available data this dispute has not had major effect on trading relations. Mutual trading between both countries went off in dispute period without any limitations and barriers.

Creation of the Enterprise Architecture model according to the TOGAF framework
Čapek, Jan ; Doucek, Petr (advisor) ; Zeman, Petr (referee)
The present diploma thesis aims at introducing the Enterprise Architecture and creating an abstract model of a company. The primary focus is on application and process layers as defined in the architecture framework TOGAF. The thesis is divided into theoretical and practical part. The theoretical chapter starts with a business model analysis which means to describe mission vision and companys values as a part of the strategy framework. Furthermore the business processes are described in the latter part of this section. This chapter attempts to explain how to map a business process and to categorize it by nature and maturity level. Penultimate chapter introduces the Enterprise Architecture in general. This section includes arguments as to why the companies should be concerned with the Enterprise Architecture advantages of the Enterprise Architecture implementation into the companys documentation relationship of companys core business and IT and examples of the Enterprise Architecture frameworks. The last chapter deals with the TOGAF framework where Architecture Development Method is described. This means how Enterprise Architecture model is created and how to implement changes into the layers according to the TOGAF framework. Simultaneously the last section of this chapter describes the reference models which provide graphical overview of all abstractions layers. The practical part of the thesis elaborates on the theoretical part using the Architecture Development Method process in order to create the Enterprise Architecture model according to TOGAF framework. Same as the theoretical part it only focuses on the application and process layer. Firstly the business model is decomposed into vision mission and companys values to the companys strategy and business goals in order to grasp further understanding of business processes detailed description. Subsequently the abovementioned aspects are recomposed to create process map which provides the management overview. The application layer undergoes the same process; nonetheless the process map is replaced by information system description and reference model creation. Once the models are created the thesis compares them with the business and strategic goals. The benefit brought by this thesis is critical evaluation of current status to propose changes to achieve target architacture according business and strategic goals established by management.

The Conclusion of a Contract under the United Nations Convention on Contracts for the International Sale of Goods in Comparison with Czech National Legislation
Krčálová, Kristýna ; Boháček, Martin (advisor) ; Levý, Jan (referee)
This Master's thesis focuses on the United Nations Convention on Contracts for the International Sale of Goods (CISG), better known as the Vienna Convention. The main purpose of this thesis is to evaluate conditions for application of this international treaty and to assess the contracting process under the CISG including the similarities and differences with the Czech national legislation. Finally, it seeks an answer to the question, which of these rules (international or national) are more advantageous for a Czech contractual party with respect to concluding a contract. The thesis is divided into five parts. The first one represents an introduction to the CISG, its origin and the Czech Republic's attitude to it. The second part identifies the conditions for application of the CISG and therefore defines a subject and an object of an international contract of sale under the CISG. Both third and fourth parts gradually introduce two phases of the contracting process (offer and acceptance) including the relevant case-law. The last chapter strives to complete the contracting process with an analysis of the exact moment, when a contract is concluded, as well as with an analysis of a potential battle of the forms and its impact on a contract conclusion.

Documentation of the nature reserve Miletinska bazantnice (Czech Republic)
Stejskalová, Klára ; Skalický, Milan (advisor) ; Martinková, Jaroslava (referee)
The aim of this study is to document the floristic species diversity through research in the natural reserve Miletinska bazantnice. Documentation was carried out on the territory concerned during the growing season of 2015. There was a determination of vascular species. The research was mainly focused on endangered and protected species. The whole area is part of sites of European importance under the Habitats Directive Natura 2000 Miletinska bazantnice was declared a nature reserve in 1954 with an area of 75, 43 hectares and is part of a small-scale specially protected area. Typical features of the area are remnants of natural Podzvicinsko geobiocenosis and therefore the reason for its protection. Further it describes the history, characteristics of the territory and the natural conditions that are typical for the locality. These include soil science, climate, hydrological, geomorphological, geological and phytogeographical. On the territory of the nature reserve are recorded two memorial trees. It´s oaks (Quercus robur) called Zizkovy duby. At present territories were found in protected and endangered species and classified under the Red and black list of vascular plants of the Czech Republic (Grulich, 2012) and Decree of the Ministry of Environment of the Czech Republic no. 395/1992 Coll. Into the category of rare taxa that require additional attention include species such as Carex otrubae, Cerastium lucorum, Daphne mezereum, Galium boreale, Listera ovata and Primula veris. The only species Platanthera bifolia is ranked in the category of endangered under both the Red and black list of vascular plants in the Czech Republic and under Decree. In the field survey, attention was also paid to invasive species, sorted by Catalogue of alien plants of the Czech Republic (Pyšek et al., 2012) and categorized archeophytes (Arctium tomentosum, Cirsium arvense, Convolvulus arvensis, Chelidonium majus) and neophytes (Arrhenatherum elatius, Impatiens parviflora) and described their risks (Mlíkovský and Stýblo, 2006)

Epidemiological study of obesity in populations of different racial, cultural, economic and dietary background
Zelenková, Miroslava ; Lukešová, Daniela (advisor) ; Martin, Martin (referee)
Cílem práce bylo zjistit a zhodnotit, zda provedení adjustabilní žaludeční bandáže (bariatrická léčba) u morbidně obézních pacientů (BMI>35) vede k signifikantnímu snížení hodnoty BMI a dále na základě vybraných kritérií zhodnotit současnou situaci v oblasti obezity ve světě. Byly stanoveny dvě hypotézy: H1: provedení adjustabilní žaludeční bandáže morbidně obézním pacientům vede k signifikantnímu snížení BMI a hypotéza H2: existují rozdíly v hodnotách BMI v závislosti na geografick&eacu te;m původu, pohlaví, kulturních a ekonomických odlišnostech. Sledování se uskutečnila v klinickém centru ISCARE I.V.F. a. s. v Praze na pracovišti Centra pro léčbu obezity. Byla statisticky zpracována a zhodnocena data 159 obézních pacientů (BMI>35) operovaných v rámci bariatrické chirurgie metodou adjustabilní gastrické bandáže (věk, pohlaví, stupeň dosaženého vzdělání, hodnota BMI před operačním výkonem, 1. týden po operaci, 1 měsíc po operaci, 3 měsíce po operaci, 6 měsíců po operaci, 1 rok po operaci a komplikace související s výkonem a léčbou) a dále data WHO o hodnotách BMI podle geografického regionu, pohlaví, kulturních a ekonomických odlišností. Hypotéza H1 byla potvrzena. Po adjustabilní žaludeční bandáži dochází u pacientů k statisticky významnému poklesu (P<0,05) hodnoty BMI (ze 42,27 - + 5,58 na 35,13 - + 6,0). Pokles hodnoty BMI není závislý na věku pacienta ani na pohlaví pacienta, avšak je signifikantně (P<0,05) ovlivněn stupněm dosaženého vzdělání. Nejlepších výsledků bylo dosaženo u vysokoškolsky vzdělaných pacientů. Procento komplikací (4,4%) po operačním zákroku bylo vzhledem k počtu provedených zákroků nízké. Také hypotéza H2 byla potvrzena. Byly prokázány rozdíly v z& aacute;vislosti na geografickém regionu, pohlaví, kulturních a ekonomických odlišnostech. První místo v dosažené hodnotě BMI zaujímá Severní Amerika, naopak nízké hodnoty BMI vykazují státy Subsaharské Afriky, u evropské populace byl zjištěn vyšší BMI u mužů nežli u žen v porovnání se zbývajícími hodnocenými oblastmi. Muži Severní Ameriky zaujímají první místo svou hodnotou BMI, zatímco u žen je to Střední Východ a Severní Afrika. Byl zjištěn pouze statisticky nevýznamný nárůst BMI v jednotlivých oblastech světa. Existuje signifikantní rozdíl (P< 0,05) v hodnotách BMI mezi ekonomicky vyspělými a ekonomicky méně vysp ělými státy. V ekonomicky méně vyspělých zemích existují rozdíly mezi BMI žen a mužů, kdy ženy mají průkazně vyšší (P< 0,05) hodnoty BMI oproti mužům. Obecně nejvyšší BMI vykazují státy s křesťanskou kulturou, poté státy s kulturou islámskou a nakonec státy ovlivněné buddhismem a hinduismem. U ekonomicky méně vyspělých států je dosahováno nejvyššího BMI u křesťanských států, naopak z ekonomicky vyspělých států mají nejvyšší hodnotu BMI státy s islámskou kulturou.

Security of Biometric Systems
Lodrová, Dana ; Busch, Christoph (referee) ; Provazník, Ivo (referee) ; Drahanský, Martin (advisor)
Hlavním přínosem této práce jsou dva nové přístupy pro zvýšení bezpečnosti biometrických systémů založených na rozpoznávání podle otisků prstů. První přístup je z oblasti testování živosti a znemožňuje použití různých typů falešných otisků prstů a jiných metod oklamání senzoru v průběhu procesu snímání otisků. Tento patentovaný přístup je založen na změně barvy a šířky papilárních linií vlivem přitlačení prstu na skleněný podklad. Výsledná jednotka pro testování živosti může být integrována do optických senzorů.  Druhý přístup je z oblasti standardizace a zvyšuje bezpečnost a interoperabilitu procesů extrakce markantů a porovnání. Pro tyto účely jsem vytvořila metodologii, která stanovuje míry sémantické shody pro extraktory markantů otisků prstů. Markanty nalezené testovanými extraktory jsou porovnávány oproti Ground-Truth markantům získaným pomocí shlukování dat poskytnutých daktyloskopickými experty. Tato navrhovaná metodologie je zahrnuta v navrhovaném dodatku k normě ISO/IEC 29109-2 (Amd. 2 WD4).

Comparison of specific demographic and economic indicators in the Czech Republic and Sweden
Veselý, Václav ; Langhamrová, Jitka (advisor) ; Löster, Tomáš (referee)
Bachelor thesis describes differences and similarities in the demographic development between the Czech Republic and Sweden. The first part is focused on the systems of family policy in both countries. In the Czech Republic the main tool is the financial support for families with children. In Sweden the main aim is to provide mothers opportunities for both child care and their profession. In the next part it is written down the development of demographical indicators in the last 20 years. In the Czech Republic there is obvious the aging of population, while in Sweden the aging is not so strong. In the last 20 years the value of total fertility rate dropped at first, but later it rose again. In both countries women postpone childbearing into their higher ages. After standardization it's obvious that mortality in Sweden is much lower than in the Czech Republic. Life expectancy is rising in both countries. Both countries belong to the top of the world according to infant and neonatal mortality. Due to the decline in number of marriages after the year 1990 in the Czech Republic nowadays the marriage rate is at the similar level as in Sweden. Migration increase is quite variable, but both countries show permanently positive values. Both countries are compared according to the proportion of social protection expenditures on GDP or according to the total tax rate. In both indicators Sweden belongs to the countries with the highest level in Europe. At the end of the thesis the relationship between social policy and development of demographic indicators (especially birth rate) is shown. For the Czech Republic it's recommended to increase the number of nursery schools and to support part-time job.