The thesis describes the usage of definite article with proper nouns in current Spanish language. Proper nouns distribution and their dependence of the definite article according to the grammar books and textbooks is explained in the first part. The proper nouns are divided into geographical and personal nouns and these two groups are classified into charts according to the usage of the definite article. The second part deals with the selective geographical nouns and their usage of definite article in Spanish speaking countries according to the corpus CREA. The achieved results are analysed in the last part.

The thesis treats of stockholders' equity in joint-stock company. The thesis firstly focuses on accounting view, secondly focuses on tax and law view. In the thesis is discussed for example the function of stockholders' equity, stockholders' equity versus deposits, stockholders' equity in statements, transaction of floatation and liquidation, treasury stock, allocation of profit and stockholders' equity according to international accounting.

AABSTRACTBSTRACT The aim of this thesis is to provide a comprehensive view on the issue of promissory notes as a guarantee in legal relations. It is supposed to serve both the debtor in building up his defense and the creditor in the evaluation of the risks he may face during the application of his promissory note. Apart from reference books and legislation, the main source used is the analysis of the case law and its contribution to the topic. This thesis is divided into four chapters. General issues are the theme of the first chapter with the focus on the signature and necessary entries on the note. Then the core of the hedge bill is questioned, concerning especially the nature of the securing contract, which is the reason of the guarantee function of the note and consequences associated with the transfer of the note. The second chapter is focused on the bilateral rights and obligations connected with the note and its secured claim, the risk of abuse of negotiable instruments and also the admissibility of causal objections in the case of the endorsement. Following that, suggestions of the possible defense against the abuse are proposed. The third chapter is devoted to procedural issues and the specifics of the procedure in this matter. The payment order is then discussed as well as the nature of the...

RESUME Bills of exchange and promissory notes are one of the most used instruments of business relationships in the area of Geneva law. This fact was undoubtedly caused by the unique attributes of bills of exchange and promissory notes which are represented especially by formality, obviousness, transparency and imperative nature. The main reason for compiling this dissertation is to describe disputed facts of bills of exchange and promissory notes with regard to the cases and scientific research. The dissertation deals only with the more detailed survey of the main topic, the other matters of legal relations bills of exchange and promissory notes will not be covered in this research. It contains authentic texts representing and explaining the topics in question. The dissertation provides a coherent interpretation of the chosen topic and it is the basis for the solution of certain problems in practice. The dissertation consists of four chapters and each of these chapters is subdivided into more specific units. The first chapter is an introduction to the history and current system of exchange law. The second chapter deals with the basic institutions of exchange law including types of bills of exchange and promissory notes. The third chapter is a resource for legal information and it deals with judicial...

This thesis is dedicated to determination of cost of equity capital. The main objective is to evaluate whether the cost of equity may, in its calculations, vary depending on the size of a company. The means for achieving the results can be comparison of calculations of cost of equity by model with historical returns actually achieved. This is what many empirical studies are focused on. A partial goal of this paper is to analyze the results of selected studies and their mutual comparison. Relevant theoretical explanations will be also presented.

Abstract/ Concept of a bill of exchange and promissory note and its types The purpose of my thesis is to provide an introduction to the concept of a bill of exchange and promissory note particularly regarding its substantial requirements and stipulations. The thesis consists of five chapters. Chapter One provides an introduction into the history of bills of exchange. It mainly deals with the unification of legal regulations in Europe and with the process of evolution of legal regulations of both promissory notes and bills of exchange in Czech Republic. Chapter Two of the thesis is the basic introduction into the concept of a bill of exchange and a promissory note as a security, which is also, together with Chapter Three, dealing with the parties to the promissory note and bill of exchange. This chapter provides necessary introduction and basis for the next chapters four and five. Chapter Four is called "Substantial requirements of the bill of exchange". This chapter is one of the key parts of the whole thesis and it describes in detail all the substantial requirements of the bill of exchange. In situations where specialized literature does not provide unanimous point of view on some issues, the thesis provides with different perspectives of views held by authors often supported with judgments of the courts....

Thesis discusses a current topic of decision making on most effective strategy of utilization of real estates. The aim of this diploma thesis is to compare the economic advantage of model-based strategies for the utilization of real estates, to identify variants of acquisition, lease, alternatively their combinations, to evaluate these variants through income, expenditures and equity, to analyze and subsequently to find the most financially effective variant of housing. In the theoretical part, there is analyzed the conceptual apparatus, but also the relevant theoretical and legislative framework. Further, the methodology of the analysis is stated, where is chosen equity as the decisive criterion. Using this criterion, the best option of real estate utilization is detected from four variants of real estate utilization from the financial point of view, while the cash flow development is monitored in the practical part of the diploma thesis. At the end of the thesis the advantages, disadvantages and risks of strategies are formulated and recommendations are made.

Práce přináší ucelený pohled na problematiku privátních značek. Poukazuje na trendy v oblasti maloobchodních značek ve světě a Evropě, podrobně analyzuje nabídku a vývoj privátních značek na českém trhu. Hodnotí tyto značky z hlediska objemu prodejů, výrobkových kategorií, jakostních a cenových pater, strategií obchodníků a prodejních kanálů s důrazem na diskontní prodejny. Je uveden přehled nabídky privátních značek největších maloobchodních společností působících na českém trhu. Dále se práce věnuje spotřebitelskému chování a pohledu českých zákazníků na privátní značky. Na základě průzkumů zákaznického chování jsou popsány současné postoje, zkušenosti, očekávání a celkový přístup zákazníků k vlastním značkám, jsou zkoumány motivy nákupu a frekvence nákupu, názory na kvalitu, cenu, šíři nabídky, obaly vlastních značek, propagaci apod. V poslední části práce jsou vyhodnocena dvě dotazníková šetření zaměřená na privátní značky provedená v letech 2005 a 2008 v řetězcích Ahold a Tesco.

This project is target on managing and controling of capital strucuture of companies. It is devided on two parts. The first one includes teoretical information about capital structure. The second one includes practical anlyses of capital structure of copany Ceska Zbrojovka a.s.

The aim of this master thesis was to compare the effect of active dry wine yeast (ADWY), own yeast starter and spontaneous fermentation on the quality of wine produced, knowing that the fermentation is a key process in winemaking. An experiment was run with the grape varieties Veltlínske zelené and Pálava, vintage 2016, grown at University vineyards in Lednice. Racked and moderately sulfited must with optimal yeast assimilable nitrogen and sugar content was the starting point of the experiment. It was inoculated by commercial ADWY, a yeast starter prepared previously from the grapes of the same origin and the last sample was not inoculated so fermented spontaneously. Fermentation took place in the University wine cellar. Final wines were not treated by any preparate except sulfiting. Sensory and analytical analysis took place in spring 2017. The usage of self-prepared yeast starter has shown the highest sensory quality in both varieties. It has been confirmed that this old and reliable method is capable of producing high quality wines reflecting the terroir.