- Bank guaranty The thesis deals with the topic of bank guarantee and its legal regulation in the Czech legal system. The purpose of this thesis is to provide comprehensive characteristics of bank guarantee, both from theoretical and practical point of view. The thesis can be divided into tweleve chapters. The first chapter is the introduction a and the last chapters contains conclusion. Second chapter is focused on nature and function of securing instruments and their legal regulation in respective legislation. Third chapter compares bank guarantee with ordinary guarantee. Then includes historical development of bank guarantee and regulation of the instrument in the Commercial Code, in legislation of public law and in Uniform rules issued by International Chamber of Commerce. Fourth chapter is the focal point of the thesis. It explains relations between subjects participating in bank guarantee. These subjects are principal, benefictiary and bank. The fourth chapter also analyzes objections of bank, assignment of the rights from bank guarantee and guarantee charge. Lastly, it contains description of secured obligation and abuse of right to demand performance with its possible consequences in criminal law. Fifth chapter focuses on letter of guarantee and its content. Then it thoroughly analyzes...

The thesis deals with a contractual penalty as an institution of private law. Thanks to the simple application of contractual penalty, it has become a traditional way of ensuring of debts which is frequently used as an instrument for strengthening the cre- ditor's position. Considering the growing non-formality of legal relations in current society, it is possible to expect the increase of contractual penalty's importance in future. The aim of this thesis is to explore the institution of contractual penalty with focusing on actual application issues which arise from its practical use. The thesis relates to the current legislation on contractual penalty of the Czech Civil Code, Act No. 89/2012 Coll. With regard to the nature of the topic, the thesis concentrates on the case law and the comparison with the previous legislation. In this way the legal development is reflected as well. The work consists of five chapters. The first chapter deals with the legal institution of contractual penalty in a general way, outlining the concept and functions of contractual penalty. This chapter also examines the current legislation on contractual penalty and the comparison with the previous legislation and the European legislation. In the second chapter, the thesis refers to the contractual penalty's negoti- ation...

This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.

Dans cette thèse nous nous sommes intéressés à sécuriser les réseaux véhiculaires ad hoc (VANETs) contre les attaques de déni de service (DoS) jugées comme étant les plus dangereuses pour ces réseaux. Notre travail peut être subdivisé en trois grandes parties.Dans un premier temps, nous avons étudié les différentes vulnérabilités auxquelles sont exposés les VANETs, spécialement les attaques DoS. Vu notre expertise en matière de la cryptographie, nous avons exploré, dégagé et classifié des solutions possibles à une grande panoplie de brèches de sécurité VANETs. En effet, nous avons montré que la cryptographie permet de résoudre divers problèmes de sécurité VANETs. Notre première contribution dans ce sens est un algorithme de génération de clés de groupe pour les convois de véhicules. Dans notre deuxième contribution nous avons conçu deux nouvelles méthodes de détection d’attaques DoS. Dans ce contexte, notre premier algorithme de détection est basé sur la régression linéaire, la logique floue ainsi que la définition de trois nouvelles métriques spécifiques VANETs. Dans notre deuxième algorithme de détection nous avons défini une nouvelle métrique à base de l'entropie de Shannon que nous avons introduite pour la première fois pour détecter tel type d’attaques. Notre troisième contribution a été consacrée à la réaction contre les attaques une fois détectées. Pour cela, nous avons eu recourt à l'utilisation des techniques offertes par la théorie des jeux. Nous avons proposé deux jeux non-coopératifs de réaction sous forme stratégique et extensive. Pour chacune des phases de détection et de réaction, les expérimentations ont été faites essentiellement pour les attaques greedy et jamming. Nos algorithmes proposés présentent l'avantage de la rapidité, d'être exécutés par n'importe quel nœud du réseau et ne nécessitent aucune modification du protocole IEEE 802.11p utilisée comme standard de la couche MAC et PHY des réseaux véhiculaires.Au cours de ce travail, nous avons pu participer à la sécurisation des réseaux VANETs. Cependant nous jugeons qu'il reste beaucoup à faire. A savoir par exemple, l'étude des solutions cryptographiques que nous avons menée nous a permis de découvrir à quel point l'usage de la cryptographie pour la sécurité des VANETs est un sujet assez vaste et qui nécessite d'être encore mieux exploré. Ceci constituera pour nous une ouverture assez prometteuse. / In this thesis we interested in securing Vehicular Ad hoc Networks (VANETs) against Denial of Service attacks (DoS) judged to be the most dangerous attacks to such networks. Our work can be divided into three main parts. First, we studied all the various possible existing vulnerabilities to which are exposed VANETs, we focused especially on denial of service attacks. Based on our expertise in cryptography, we explored, identified and classified the possible solutions to a wide range of VANET security breaches from a cryptographic point of view. Indeed, we showed that cryptography with its primitives and fairly powerful tools solves many VANET security problems. Our first contribution in this direction is a secure group key generation algorithm for VANET platoons. In our second contribution, we have developed two new techniques to detect denial of service attacks in VANET networks mainly characterized by the high mobility and frequent disconnections which considerably complicate the detection. Our first detection algorithm is based on the linear regression mathematical concept, fuzzy logic and three newly defined VANET appropriate metrics. In our second algorithm we define a new Shannon Entropy based metric that we introduced for the first time to detect DoS attacks in VANET. Our third contribution was devoted to the reaction against the detected attacks. For that, we used the techniques offered by game theory. We have proposed two non-cooperative reaction games in strategic and extensive forms. For both detection and reaction proposed schemes, experiments were made essentially for the greedy behavior and jamming attacks. All our proposed algorithms present the advantage of rapidity, to be executed by any node of the network and do not require any modification of the 802.11p MAC layer protocol used as a standard for VANETs. In this work, we have participated in securing VANETs, however we believe that much remains to be done. Namely, for example the study of cryptographic solutions we have conducted, allowed us to discover how the use of cryptography for VANET security is a fairly broad topic which needs to be better explored. This will be for us a very promising subject.

The last few years have witnessed a significant increase in the frequency and magnitude of involving third-party application developers in software platforms. While this involvement offers great opportunities in building and sustaining platform innovation, it also exposes platform owners to significant challenges. Typically, platform owners facilitate the involvement of third-party developers by providing resources, referred to in this thesis as boundary resources, that give access to the platform, shift design capability, and facilitate the use of the platform’s core technologies. At the same time, these resources have the potential to be used to maintain platform control. This involves seemingly conflicting goals that creates a challenge for platform owners in finding the right balance. The main objective of this thesis is to investigate and understand the role of boundary resources in platform owners’ efforts to stimulate third-party development. To this end, this thesis proposes a theoretical model of boundary resources. This model centres on various drivers behind boundary resources design and use, and how these drivers interact in third-party development. The thesis also presents a comprehensive view of governance and strategizing practices used by platform owners through boundary resources. This thesis comprises a cover and a collection of five published research papers. The thesis applies a qualitative research method and employs multiple case studies. Boundary resources, innovation networks and platform governance perspectives have been synthesized to build a theoretical  basis to analyze the empirical findings. This thesis complements and extends the literature on software platforms, and the insights derived from the thesis enhance previous research on third-party development. In addition, it provides a focused theoretical account of the interfaces between platform owners and third-party developers that contributes to the body of knowledge developed around using tools for innovation.

This diploma thesis deals with the issue of financial derivatives, their reporting, classification, accounting point of view and use on the example of a particular entity. The theoretical part summarizes the general theoretical knowledge about the given issue. The main goal of this thesis is to evaluate possibilities of using financial derivatives from the accounting and financial perspective of company named Schäfer Sudex s.r.o. This enterprise produces food containers made of stainless steel. The analysis of receivables and payables shows that the enterprise should ensure against the possible decline in value of foreign receivables as result of exchange rate variability. This thesis presents suggestions for securing receivables. Based on results, recommended solutions were created. Company should secure value of their receivables by using forward. Based at conservative exchange rate development, profit would be 4 mil CZK. But at aggressive change, earnings would exceed 18,7 mil CZK.

The subject-matter of this thesis is the transfer of a right as security. The thesis is focused mainly on the history of the transfer of a right as security, its regulation in Civil code 2012 and it highlights the fundamental changes compared to its regulation in Civil code 1964. The regulation of the transfer of a right as security underwent considerable changes in Civil code 2012. However, the usage of this instrument in practice, compared to other security instruments, is not so common. The fault is primarily with the insufficient regulation in the Civil code 1964 which has led to extensive discussions on this topic in the past as well as restrictions by the Supreme Court. The main aim of this thesis is to evaluate the benefits of the regulation of the transfer of a right as security in Civil code 2012 as compared to 1964. Introductory chapters are dedicated to general issues of the law of obligations, focusing on changes of the basic terms. Other chapters include historical development of the institute and evaluate the applicability of the existing jurisprudence in light of the Civil code 2012. Following chapters deal with the issues of formal and content requirements for the contract on transfer of a right as security. Next chapters describe the process of realization of the transfer of right...

The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.

The objective of the thesis is to introduce and compare old age financial securing possibilities. The work is not focused on macroeconomic rating of the pension system in the Czech Republic but on individual coping with fixed conditions and finding an optimal way to old age securing with the help of private saving. The thesis has been divided into two parts. In the first one the current pension system has been partially presented and particular saving possibilities have been introduced. The second part has been devoted to a calculation of particular saving forms advantageousness and it has been finished with a recommended saving plan.

Diploma thesis deals with securing of foundation pit of family house in given geological conditions situated in Brno-Kohoutovice. The aim of the thesis is to list possible solutions of securing foundation pits in general and solve this geotechnical problem with an appropriate solution. Static calculations were performed by geotechnical software GEO5.