1 Abstract Title of the thesis: Investment instruments The main purpose of this thesis is to analyze various investment instruments, their markets and their feasibility as an alternative to saving products. Secondary purpose of this thesis is to define a model investor, create reasonable and fitting investment strategy for them and introduce examples of investment portfolios that fulfill the strategy. The thesis is divided into two main chapters, each of which analyzes investment instruments from different perspectives. Chapter One introduces the instruments in general and describes their key characteristics, their legal regulation and brief history. One subchapter is dedicated to explaining motives driving the participants of financial markets. Another subchapter categorizes the investment instruments and divides them into distinct groups. Last subchapter investigates the financial markets themselves and describes their types, structure and functions. Chapter Two introduces a model investor and describes their particular motives for investing. Two subchapters analyze historical development of selected instruments and saving products and then compare the results. In the last subchapter assumptions are made about various products' feasibility for the model investor. Specific investment strategy for the model...

Legal Instruments for Protecting the World's Forests from the Perspective of Law The aim of this thesis was to create an overview about the legal instruments for the world's forests protection with excursions into other instruments, i.e. political, scientific and voluntary. In order to achieve this goal, the text starts with a brief description of the importance of forests for the everyday life on the Earth, continues with the main part listing the legal instruments for protecting the forests at the national, European and international law level and ends with the discourse on voluntary instruments and certifications for world's forestry.

Name of thesis Flight equipment and its importance in efficiency categories of paragliding Abstract: The goals The goal of this thesis is to find out appropriate instruments and the dependence of their using on the performance category of pilot. Practical contribution of this thesis will be find out the most frequent usage of the instruments between pilots and how important they are for pilots. Methods The thesis is compiled in the form of quantitative research. For the collection of data we have chosen questionnaries, which were situated in a paragliding web. Results Detected facts represent that with increasing efficiency category, the count of respondents, for who instruments are important, is increased. The next fact represent, that with increasing efficiency category, the count of respondents, who have and use instruments, is increased. The most important instrument for all efficiency categories is variometr and then GPS. Key words Paragliding, instruments, efficiency category, importance.

Approved for public release, distribution unlimited / This study sought to experimentally quantify the sonar performance of omni-directional receivers as a means to passively detect vocalizing Odontocetes. To accomplish this objective, controlled experiments using a calibrated mid-frequency sound source were conducted on the San Clemente Island Underwater Range (SCIUR) in July 2002. Six Odontocete signals were selected for transmission: 2 orca and 2 pilot whale whistles, and sperm whale and Risso's dolphin clicks. Several hundred iterations of each signal were broadcast at stations 300 m to 12,000 m from the range's moored, three-element array. Statistical analyses were performed on the output of an energy and matched filter detector to quantify detection probability (P(D)) and range limits as a function of false alarm rate (P(FA)), signal type, and signal to noise ratio (SNR). The matched filter was generally the superior performer, detecting the orca2 and pilot1 whistles beyond 5000 m with a 90% P(D), 1% P(FA), and source level (SL) of 140 dB re 1 æPa. For the same conditions, the orca1 and sperm whale calls were detected at 1500 m, but the pilot2 and Risso's dolphin signals were not detected at the peak realized SNR of (-2) dB. The energy detector had no detections with a 90% P(D) and 1% P(FA) at this (-2) dB SNR, but all signals except one orca whistle were detectable beyond 1000 m with a 50% P(D) and 1% P(FA). The sperm whale was the exceptional energy detector performer, with detection ranges exceeding 7 km (140 dB re 1 æPa SL) at the 50% P(D) and 1% P(FA) / Lieutenant Commander, United States Navy

The thesis deals with the field of Public Relations with an emphasis on the issue of measurement of the effectiveness of PR activities. The theoretical part of the thesis focuses on the comparison of methods and instruments of measurement the effectiveness of PR activities in the Czech Republic and abroad. The practical part deals with the mapping of the current approach of the Czech firms implementing PR activities to the field of PR with an emphasis on measurement of the effectiveness of PR activities, together with providing advice to communications and PR agencies how they should further proceed in this topic in the relation of the Czech companies.

Financial instruments stand for a critical role in current economy. Total value of financial assets was $167 trillion due to McKinsey study in 2007. More alarming is a fact that total value of all derivative at OTC market was more than $600 trillion what is more than world's wealth. It is obvious that such a market needs rigorous regulation. International Accounting Standard Board (IASB) releasing new standard which regulate only financial instruments aims to react on that fact. In first part I would like to show current situation on financial market and brief regulation due to current rules. From the text there should be obvious nowadays turbulent environment and crisis deforming financial market. It was necessity for me to demonstrate the process of developing and adopting of the new standard. Next part of my diploma thesis refers to adopted rules for financial assets. This should be the fundamental part for users of financial statements as well as for my diploma thesis. The main changes took part in classification of financial assets. There are two new concepts for classification of financial asset which should be described in detailed. For better illustration I also placed practical part for classification according to new models. For readers it is convenient to know the differences between exposure draft and released standard. That should demonstrate the complex view of IASB. There are few changes in classification of financial liabilities. The main change is in specific case of own credit which I posted in thesis. This specific problem postponed the whole endorsement of the standard. The last chapter is dedicated to convergence between IFRS and US GAAP. Both parties work on convergence on reporting of financial instruments.

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A research report submitted to the Faculty of Commerce, Law and Management in partial fulfillment of the requirements for the degree of Master of Commerce (specialising in Taxation). Johannesburg, 2015 / The existing South African tax system only acknowledges debt financing through the deduction allowed for interest payments, as compared to equity financing where no such deduction is allowed for dividend payments. Taxpayers are prejudiced should they wish to use equity financing to fund a project or company. The deductibility of interest creates the incentive for taxpayers to use debt funding even when it may not be in the best interests of the company. This paper considers some of the complications of the different tax treatment of the returns on debt and equity. Alternative models including the comprehensive business income tax, an allowance for corporate equity and a deduction for dividends are considered in order to establish whether the taxation of the returns on debt and equity could be improved or simplified in South Africa. Key Words: debt, equity, hybrid instruments, tax deductibility, comprehensive business income tax, allowance for corporate equity, dividend deductibility, South Africa

Legal protective instruments on tax administration Abstract. The goal of this diploma thesis is to analyse individual legal protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic, while using deductive, analytic and comparative methods. During the time I was solving this diploma thesis I performed the analysis of protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic. The structure of this diploma thesis was chosen in order to reach the goal of this diploma thesis. The first chapter named 'Tax administration' includes the definition of the concept of tax administration, description of object of the tax administration and tax administrator, analysis of individual basic principles of tax administration and the relation of Czech Tax administrative code and Administrative code. The second chapter named 'The legal protective instruments on tax administration' contains the definition of the legal protective instruments, classification of the legal protective instruments into four different classes: Ordinary protective instruments, Extraordinary protective...

The relationship between cross-flow at a waterjet inlet and delivered thrust is not fully understood. A direct thrust measurement system was designed for a waterjet propelled, free running USV. To induce sway velocity at the waterjet inlet, which was considered equivalent to the cross flow, circles of varying radii were performed at Reynolds Numbers between 3.48 x 106 and 8.7 x 106 and radii from 2.7 to 6.3 boat lengths. Sway velocities were less than twenty percent of mean forward speed with slip angles that were less than 20°. Thrust Loading Coefficients were compared to sway as a percent of forward speed. In small radius turns, no relationship was seen, while in larger radius turns, peaks of sway velocity corresponded with drops in thrust, but this was determined to be caused by reduced vehicle yaw in these intervals . Decoupling of thrust and yaw rate is recommended for future research. / Thesis (M.S.)--Florida Atlantic University, 2013.