The thesis deals with taxation of dividend income that is being paid out from or to the Czech Republic. It gives an insight into the international tax regulations and their impact on the Czech legislation. The thesis focuses on the definition of dividends and relevant tax procedures. Furthermore, it makes an assessment based on practical scenarios, on the extent of tax burden of persons, Czech tax residents that receive dividends; and the impact on Czech tax revenues in connection with dividend payout to different countries.

The diploma thesis focuses on valuation of the company NOVOKOV, spol. s r.o. The purpose of the valuation is determination of the companys market value. The valuation is performed on the basis of the revenue analysis. The discounted cash flow for owner and creditor is applied, DCF Entity. The diploma thesis begins with the presentation of the company and continuous with the financial analysis, the strategic analysis, determination of the necessary and the unnecessary assets, the prognosis of the value drivers and the financial plan. The final chapter is dedicated to the valuation itself, including determination of the weighted average cost of capital.

The aim of this thesis is to find the estimation of the market price of Elektroprof a.s. on 1st April 2009. DCF entity was applied as the main valuation method, the alternative one is the method of market comparison, namely method of comparable companies. The introductory provides basic information about company, other chapters includes financial analysis, strategic analysis and prognosis of value creator and financial plan.

The main aim of the thesis is appoint the value of firm Strojírny Poldi, a.s. on 1st January 2009. Short history and basic profile of the firm are introduced at the beginning. Second part follows strategic analysis. The output of this part is two variations of the revenue forecast. Third chapter contains financial analysis, which is followed by the fourth one - the prognosis of value creator and construction of two variations of financial plan. Last chapter is the final valuation. DCF Equity was applied as the main valuation method and the value of the firm is appointed like an interval. The alternative valuation method is the method of Market comparison.

The topic of this master thesis is focused on the analysis of NGOs in the field of education in the Central Bohemia Region. The thesis points out relationship and development of the private, public and non-profit sector in education. The goal is to capture the development of NGOs active in the field of education in the Central Bohemia Region, to identify their status, analyse the effectiveness of their activities and compare the current non-profit organization with a historic non-profit organization. The first part focuses on the historical development of NGOs in the field of education from 17. century. More specifically, it monitors development and changes in their institutional arrangements, legal environment and financing. Particularly is monitored Piarist college in Slany. Within the second part of work the current state of NGOs in the field of education in the Central Bohemia Region is analysed. It focuses on church schools and publicly beneficial organizations. This analysis is related to the performance of non-profit organizations, economic results and their justification in education. The last part compares historical non-profit organization with current ones.

The thesis deals with typical decisions made by contracting entities which restrict the competition among economic operators. The thesis analyses the typical mistakes which are made by the contract entities in awarding procedures. The causes of mistakes being made by contracting entities can be summarized into three groups. Into the first group belong conscious mistakes. For these mistakes shall be contracting entities` agents held responsible. Into the second group belong mistakes in planning. Mistakes from the third group are made as a consequence of lack of professional skills. None of these mistakes can be prevented just by an amendment to the Act on Public Contracts. Any proposal of an amendment solving the lack of professional skills shall consider also all connected negative effects; mainly additional time demands, financial costs and the risk of underfinanced praxis turning into formalism. Professionally skilled agents are usually more careful when they apply the Act on Public Contracts because they are aware of legal risks. Considering current limited budget resources it should be decided whether to put stress on cooperation with internal or external experts. The author recommends internal experts because external experts do not do their best if they are aware of the fact being not controlled effectively by internal experts. However the current Act on Public Contracts is not perfect, the duties laid by it are enforced successfully. Considering a new amendment also the legal theory shall be taken into account. The author presumes similarity of preventing of breaches against the Act on Public Contracts and of preventing of crimes. The most important factor preventing from criminality is to be aware that the punishment is inescapable, not its rates. The author points out also the opinion of the general theory of law according to which a new act is to be passed only if there is an objective necessary need. It should not to be passed by a fortuity or because of subjective views. There should be also a time space between the amendments. There was an amendment to Act on Public Contracts approved in 2010 and European Union currently prepares amending of awarding directives. The author therefore prefers improving the praxis of awarding in the Czech Republic by granting additional human resources to the Office for the Protection of Competition to passing of another amendment to the Act on Public Contracts. The scope of the Act on Public Contracts is also not convenient for amending a list of contract clauses which are not allowed to be concluded by contracting entities. There are two reasons. Contracting entities are constituted by various groups of subjects and contracts selling their property are outside the scope of the Act on Public Contracts. Contracting entities should use standard awarding procedure to promote competition among economic operators. They should concentrate on exactness of tender conditions. A good prevention to mistakes in awarding procedure is also good planning and skilled human recourses of contracting entities.

The ever-increasing use of the internet by terrorist groups as a platform for the dissemination of radical, violent ideologies is well documented. The internet has, in this way, become a breeding ground for potential lone-wolf terrorists; that is, individuals who commit acts of terror inspired by the ideological rhetoric emitted by terrorist organizations. These individuals are characterized by their lack of formal affiliation with terror organizations, making them difficult to intercept with traditional intelligence techniques. The radicalization of individuals on the internet poses a considerable threat to law enforcement and national security officials. This new medium of radicalization, however, also presents new opportunities for the interdiction of lone wolf terrorism. This dissertation is an account of the development and evaluation of an information technology (IT) framework for detecting potentially radicalized individuals on social media sites and Web fora. Unifying Collective Action Framing Theory (CAFT) and a radicalization model of lone wolf terrorism, this dissertation analyzes a corpus of propaganda documents produced by several, radically different, terror organizations. This analysis provides the building blocks to define a knowledge model of terrorist ideological framing that is implemented as a Semantic Web Ontology. Using several techniques for ontology guided information extraction, the resultant ontology can be accurately processed from textual data sources. This dissertation subsequently defines several techniques that leverage the populated ontological representation for automatically identifying individuals who are potentially radicalized to one or more terrorist ideologies based on their postings on social media and other Web fora. The dissertation also discusses how the ontology can be queried using intuitive structured query languages to infer triggering events in the news. The prototype system is evaluated in the context of classification and is shown to provide state of the art results. The main outputs of this research are (1) an ontological model of terrorist ideologies (2) an information extraction framework capable of identifying and extracting terrorist ideologies from text, (3) a classification methodology for classifying Web content as resonating the ideology of one or more terrorist groups and (4) a methodology for rapidly identifying news content of relevance to one or more terrorist groups.

The objective of the diploma thesis is to introduce the Conceptual Framework that is accompanying the International Public Sector Accounting Standards (IPSAS). To approach the issue of public sector the thesis describes its nature and key characteristics. It also deals with financial reporting systems from an international perspective; the IPSAS and the US GAAP are presented especially. The main part is focused on particular principles and requirements for preparation of the financial statements that are defined in the Conceptual Framework IPSAS. These are also examined and compared with Czech Accounting Legislation in order to outline essential differences and its possibilities of implementation.

The purpose of my diploma thesis is to figure out the value of company SKODA AUTO, a. s. for the large foreign investor. The valuation will be carried out using DCF entity method, MVA method and market comparable approach by method of comparable companies. Valuation will be made to 30 9th 2013. This thesis is able to serves for the broader professional community for evaluating of the effectiveness of managing of one of the strategic Czech companies by the large foreign investor. The valuation contains financial and market analysis of the company, financial plan and value drivers of SKODA AUTO a. s.

The diploma thesis is focused on the valuation of the company GSI distribution s. r. o. This company is the only authorized dealer of the personal transporters Segway in Czech Republic and it is the operator of one of the oldest rental agency of this transporters in Prague. The aim of the valuation is to estimate the market value of the company while using the methods of DCF entity. The main parts of the thesis are strategic and financial analysis, the estimated financial plan and at the end of this thesis is an estimated market value of the Company.