This thesis deals with the Automatic Exchange of Financial Account Information between the Czech Republic and the United States of America for tax purposes commonly known as FATCA - Foreign Account Tax Compliance Act. At first, the Thesis describes the basics of international information exchange and then Automatic Exchange of Financial Account Information FATCA in relation to the impact on Czech Republic. More detailed is discussed legislation - Dohoda FATCA and Lex FATCA, which became part of Czech Legal System in 2014. Aim of the Thesis is the analysis of the implementation process of Dohoda FATCA and the following legislative documents in first years of its validity, and therefore is in the next part the organizational integration of FATCA in Financial Administration of the Czech Republic discussed. Last part analyses the identified issues of implementation and proposes its solution. In context of current development in area of international information exchange of financial accounts, there is also connection to common standard, OECD - Common reporting standard, mentioned.

La présente recherche interroge l'écriture littéraire de la Grande Guerre et de la guerre Iran-Irak, vecteurs de choc et de bouleversement, qu'a racontée maint récit et roman, partagés entre restitution et invention. L'enquête porte sur la capacité de la fiction à dire le phénomène guerrier. Après avoir démêlé les contextes littéraires, elle établit les tendances majeures de la poétique du genre du récit de guerre et scrute alors les récits du front. Dans le feu de l'action, une première vague de textes est marquée du souci de témoignage dans une optique réaliste. Malgré leurs divergences de style et d'axiologie, Le Feu de Barbusse, récit à la fois concret et symbolique, et Le Voyage de Déhghân, plus sommaire et documentaire, traduisent le même désir à dire l'indicible du feu et de l'horreur. Ces récits proprement mimétiques suivent la logique linéaire du souvenir et se veulent lisibles. Mais une deuxième vague de textes, postérieure aux combats, privilégie le fictionnel sur le factuel. Cris de Gaudé et Le Scorpion d'Abkénar, avec leur approche post-apocalyptique de l'événement, renouvellent le genre. La mise en scène de la guerre, loin d'être véridique ou vérifiable, est ici fragmentaire, voire lacunaire, avec des éléments de rupture et d'incohérence. Le soldat progresse dans un monde d'errance et de cauchemar. Plus ou moins adossée à une nouvelle image de la guerre, la narration contemporaine défie la possibilité de totaliser l'expérience de guerre et dénonce le vide qu'elle a causé. Mais la fiction romanesque table sur ce vide pour renouveler l'esthétique du sujet. / This research investigates the literature of the Great War as well as Iran-Iraq war, instigators of shock and disruption, narrated by a myriad of novels and fictions which are shared between restitution and invention. It focuses on the expressive capacity of fiction to illustrate the phenomenon of war. By unraveling contexts of the comparing literatures, the major tendencies of poetic of the novel of war are established first. Then the frontline stories are studied. In the core of the action, the first movement of the texts has testimonial and realistic concern. Under fire of Barbusse is a realistic and symbolic novel, while Journey of Dehghan is more brief and documentary. Despite their differences in terms of style and axiology, both have been contributed with the same desire to demonstrate inexpressible fire and horror of war. This part of literary war novels follows the mimetic pattern of the logic of memories and expected to be legible. But the second movement of texts – written following the end of main battles - favors the fictional to factual form. Screams of Gaudé and The Scorpion of Abkénar with their post-apocalyptic perspective comprise a new kind of fiction. The staging of war - far from being accurate and verifiable - is fragmented and even lacunar with signs of bursting and incoherency. The soldier rises through wandering and nightmare. Almost based on the new image of war, the contemporary narratives challenge the possibility of depicting a complete panorama of war and denounce the vacuum it leaves behind. The novelistic fiction, however, avails itself of such vacuum to revive the aesthetics of the subject.

The use of banking products is an integral part of business. For this reason, the theoretical part of the work focuses on the general description. It also highlights the benefits of optimization in this sphere. It also indicates the differences between Czech and European banks, which are most obvious in the bank charges. They discussed the impact of financial crisis, affecting in particular the availability of credit. Practical part of the work focuses on the comparison of products, namely the current accounts of domestic and foreign bank -- ČSOB and Deutsche Bank. The result of this analysis is greater partiality for the establishment of current account at a bank in the Czech Republic. In addition, bank products are analyzed, leading joint-stock company CZ LOKO, which are mentioned experience with their use. Subsequently, the company CZ LOKO recommended a new current account, which is based on the comparison of bids for five lesser-known banks. From this analysis came to establish a new account at a branch of Austrian Oberbank AG, based in the Czech Republic. Finally, carry out a survey on the use of banking products, which demonstrated that all of today's entrepreneurs, to a lesser or greater extent, using bank's services.

This diploma thesis focuses on the financial literacy of Vietnamese immigrants in the Czech Republic. The basis is the research made by the author of the diploma thesis. The main objective is to analyze the real situation of the financial comprehension by Vietnamese immigrants in the Czech Republic, and highlight their mistakes in the complex world of finance. This thesis also points out some problems and complications, which have resulted from lack information about financial products. It will also try to suggest a method of how to increase financial literacy of Vietnamese immigrants. The diploma thesis is composed in three chapters. The first one gives some information about Vietnamese immigrants in the Czech Republic. The second part presents the results from research, and the last chapter deals with a financial institution that wants to focus on Vietnamese clients in the Czech Republic.

The topic of the diploma thesis is cost optimization in the company. The concept of optimization hides the effort to modify costs in order to achieve the best economic result of the company. In order to properly analyze and subsequently design the necessary measures, it is necessary to obtain a theoretical knowledge of the costs. The first part of the thesis contains theoretical knowledge. The second part deals with cost analysis and concrete areas that are most suitable for potential savings. The last part contains suggestions that should lead to savings.

This master's thesis analyses the problems concerning system of payments especially clearing credit transfers, bank statement of accounts and interconnection with the company’s information system. It proposes suitable ways of optimalization which in the upshot lead to a better exploitation of information technologies and simplification for the human operator.

京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第19950号 / 経博第537号 / 新制||経||278(附属図書館) / 33046 / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 宇仁 宏幸, 准教授 矢野 剛, 准教授 COLPAN Meziyet Asli / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

Independent manufacturers' representatives (IMRs) are companies that sell products on behalf of manufacturers (principals), typically on a commission basis. IMRs offer principals specialized knowledge about product areas or markets, and they can function as attractive supplements or replacements for in-house sales units. The literature on IMRs' allocation of resources to their principals and the downstream impact on performance is underexplored. A paucity of published research exists using actual IMR sales and commission data, likely because this data is difficult to collect due to its sensitive nature. This dissertation fills this gap by exploring the influence of principals' use of sales controls, how these controls impact the psychological climate that arises between IMRs and their principals, and the downstream impact on IMRs' allocation of sales resources and the sales volumes actually produced. Furthermore, this dissertation answers the call for research on the impact of principal's use of house territories and house accounts, through the lens of the IMR. The dissertation features three essays. The purposes are: to identify gaps in existing IMR research in order to provide directions for future research in this domain; to explore the influence of the principal's sales controls on the psychological climate between the principal and IMR and the downstream impact on IMR allocation of sales resources and sales performance; and to develop theoretical and practical insights about the impact of principals' use of house accounts, i.e. customers served by an in-house sales organization, inside or outside IMRs' territories.

Uppsatsen syftar till att undersöka huruvida införandet av investeringssparkontot har orsakat lägre transaktionskostnader och således ökat sparande i noterade aktier hos svenska hushåll. För att undersöka införandet av investeringssparkontot i Sverige har en kontrollgrupp skapats med länder som hittills inte infört någon liknande kontoklass. Uppsatsen utgår ifrån kvartalsvisa observationer hos Sverige och kontrollgruppen under perioden 2000–2020. I syfte att studera resultatet har en difference-in-difference metod använts som jämfört Sveriges utveckling mot ett viktat snitt av länder i en kontrollgrupp. Kontrollgruppens utveckling ger en indikation om hur hushållens sparande i Sverige hade utvecklats utan investeringssparkontot. Uppsatsen finner ingen statistisk signifikans att de svenska hushållens sparande i aktier ökat relativt kontrollgruppen efter införandet av ISK. Däremot finns en deskriptiv tendens för ökat sparande vilket kan vara intressant för framtida studier. / The purpose of this thesis is to determine whether adopting “investment savings account” has led to lower transaction costs and thus increased the level of savings in publicly traded stocks in Swedish households. To examine this relationship, a control group consisting of several different countries with no clear counterpart has been created. The data contains quarterly observations from the period 2000 - 2020. A difference-in-difference method has been applied to observe the results from Sweden in contrast to the weighted average of the control group. The development of the control group gives an estimate of Sweden´s savings without the treatment. The study concludes that Swedish households has no significant increase in stock savings relative to the control group, however it shows a descriptive tendency for an increase in savings that could be relevant for future research.

The choice of pricing model for software products is a complex procedure due to the different characteristics compared to physical products. This thesis investigates and compares software pricing models in a B2B setting, and describes how KAM plays a role in executing a pricing model. The research has been conducted as an opportunist case study on Adebro, a technology company in the B2B sector. The thesis have come to the following conclusions, with data from interviews and literature: Perpetual license is, and will continue to be, an attractive pricing model for Adebro. However, a subscription-based usage independent pricing model is also attractive for the future. Implications of switching pricing model would be largest when changing between a perpetual and subscription model, where revenue will have the most visual impact. The most important task for KAM is to communicate the change to current and new customers. KAM and the pricing model must also be structured to support each other to be successful. The thesis contributes to science by providing research on pricing models for manufacturing related software. However, studies concerning the weighting of importance for different pricing parameters would be of interest for the future.