Analysis of the causes of the low number of IPOs at Prague stock exchange compared to Polish stock exchange

One of many possibilities how to gain new resources for the economic development of the company is initial public offering (IPO). The initial public offerings help to strengthen the importance of the capital market and consequently also the economic development of a particular country. One of the most dynamic markets as regards the number of IPOs is considered to be the Polish capital market. The aim of the article is to determine general factors influencing the decision of the issuer to place its issue at a particular market, and then these factors will be applied to the Prague Stock Exchange and Warsaw Stock Exchange and we will analyse the reasons of the difference in the number of the IPOs performed

New Bus Station in Humpolec

Autobusové nádraží se nachází zhruba 300 m od železniční stanice a je majetkem společnosti ICOM Transport a.s., který se rozhodl z důvodu naddimenzovanosti nádraží přesunout ho do areálu svého sídla a stávající prostor nádraží prodat. Důvodem je také to, že všechny dálkové autobusy na současné autobusové nádraží nezajíždí a využívají autobusové zastávky blíže k centru. Zázemí v podobě čekárny je již na místě nově plánovaného autobusového nádraží vybudováno. Cílem bakalářské práce je navrhnout několik variant autobusového nádraží a porovnat je i s návrhem, který nám předložil ICOM Transport a.s.The bus station is situated approximately 300 meters from the train station and is property of ICOM Transport a.s. company, which decided to both move the bus station to its headquarters premises due to the overdimensionality of station, and to sell the area. The other reason is the fact that coaches do not stop at current bus station and instead use bus stops which are closer to the city center. The base in the form of a waiting room is already in place of the newly planned bus station. The aim of this bachelor thesis is to propose several options of bus station and compare them with the proposal put forward by ICOM Transport a.s.

Psychosocial Characteristics of Children with and Without Toileting Dysfunction

Toilet training is a stressful time for parents and families; however, pediatric providers are often uncertain of how to guide parents through this period because of limited systematic research in this area. The current study investigated the role of timing and method of toilet training, use of physician and community resources, and parent and child psychosocial variables to better understand normative toilet training and clarify the role of family, parent, and child characteristics in the toilet training process. The literature regarding early childhood development and normative toileting was reviewed, followed by a discussion of voiding dysfunction and relevant psychosocial and cultural patterns. Participants included 437 community parents (77% female, 82% White, 69% married) of children (48% female) between the ages of two- and six-years-old. A subclinical sample (n=27) and matched controls who did not experience toilet training challenges were identified from within the larger community sample. Data were gathered through an online retrospective survey including measures of demographics, family functioning, child behavior, child temperament, parenting style, parent stress, and open-ended questions about toilet training decisions and resources. Qualitative results indicated that parents used numerous methods of toilet training and half of parents did not consult their child’s primary care provider during the process. Most children were toilet trained by three-years-old. Five latent groups of children were identified in the current sample. Classes differed primarily along child behavior symptoms, temperamental activity, negative parenting behaviors, household conflict, and reported use of child-centered toilet training. The subclinical sample had significantly higher ADHD symptoms and were described as slightly more emotionally labile than the matched non-clinical group. The results of this study indicate that family-system variables likely influence how children are toilet trained. These findings support further consideration of the recommendations provided to parents prior to beginning their child’s toilet training and highlight the need for additional attention to the family system during this process

Czech legislation approaching several and joint liability for VAT payment

This article is devoted to the implementation of Article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, a description of the relevant Czech legislation and finally, its comparison with the EU law standards. The content of this article points out that Czech public law bodies do not respect the barriers for several and joint liability for VAT payment settled by the CJEU, moreover that the Czech Parliament failed to implement the right instrument when it implemented the personal guarantee for VAT payment. It is obvious that the complex approach to the implementation is missing in this case and the Czech transposition of the several and joint liability for VAT payment broadly failed to comply with the EU level of VAT regulation. The scientific methods used are description, analysis, induction and deduction.Podejście ustawodawcze Czech do kwestii solidarnej odpowiedzialności za płatność podatku VAT. Niniejszy artykuł poświęcony jest realizacji art. 205 dyrektywy VAT w Republice Czeskiej. Poruszono w nim podstawowe aspekty stosowania tego instrumentu w celu zwalczania praktyk uchylania się od płacenia podatku VAT z perspektywy prawa UE, jak również przedstawiono opis stosownych czeskich przepisów prawnych, a także porównano je ze standardami prawa UE. Zgodnie z treścią artykułu czeskie organy prawa publicznego nie przestrzegają barier dotyczących solidarnej odpowiedzialności za zapłatę podatku VAT uregulowanych przez TSUE, a co więcej, wprowadzając osobistą gwarancję zapłaty podatku VAT, czeski parlament nie dopełnił obowiązku wdrożenia odpowiedniego instrumentu. Jest rzeczą oczywistą, że w tym przypadku mamy do czynienia z brakiem kompleksowego podejścia do wdrożenia przepisów prawa, zaś transpozycja przez Republikę Czeską kilku przepisów dotyczących solidarnej odpowiedzialności za zapłatę podatku VAT zasadniczo nie spełnia wymogów rozporządzenia UE w zakresie podatku VAT. Zastosowane w tym przypadku metody naukowe to opis, analiza, indukcja i dedukcja

Power machines for forming technologies

Bakalářská práce obsahuje charakteristiku silových strojů, základní rozdělení a stručný přehled jednotlivých typů silových strojů využívaných ve tváření. V práci jsou charakterizovány používané stroje. U každého typu je uveden základní popis a princip s příklady praktického použití.The bachelor thesis provides characterization of power machines, basic division and a brief overview of the various types of force machines used in metal forming. Used machines are characterized in this thesis. Basic description and principle with examples of practical usage are stated for each type of power machines.

Teachers’ Perceptions of Student Attendance of a Newly Implemented Tardy Policy

Improving student attendance has been a major focus in school districts all over the country (Atkinson, 2005; Cole, 2011; Railsback, 2004). Students cannot be taught if they are not present. There are three factors that are crucial to the issue of students being tardy to class: the requirements of state laws, the importance of the first minutes of class and the interference on others instruction. Finding an answer to erasing tardiness is crucial (Railsback, 2004). Many schools throughout the nation discuss concerns about students arriving to class tardy. Policies are put into place, not only class wide, but school wide, in attempt to help prevent students from missing class time (Atkinson, 2005). Consequences are put into place when these policies are abused in an attempt to curb the behaviors of students who arrive late. Even with these attempts, tardiness to class continues to be a problem and hinders the opportunities for an education that teachers provide their students. The purpose of this study is to examine the efficacy of a newly implemented tardy policy in a large middle school in a large Midwest school district. Using a mixed methods approach, quantitative data analyzed tardies by comparing the first semester of a 7th grade class in the 2012-2013 school year when a tardy policy was not implemented, to that of the first semester of the same student in the 8th grade class in the 2013-2014 school year once the tardy policy had been implemented using t-tests. The researcher then completed a qualitative approach to delve more deeply into the teachers’ perceptions of student attendance and how it impacts the classroom. Six purposely selected teachers were asked guiding questions to provide a framework for discussion. The researcher identified any categories and participant opinions that had a similar theme. This was done with the use of coding the findings

3D model

Tato práce pojednává o problematice počítačového vidění a o problematice zpětné prostorové rekonstrukce objektu ze snímků kamer. Popisuje teoretické základy potřebné k pochopení problematiky a postup možného řešení. Softwarové řešení práce je vytvořeno v jazyce C++ a využívá knihovnu OpenCV.This document focuse on computer vision and backward spatial reconstruction of the object from camera images. It describes the theoretical foundations needed to understand the problem and how to solve it. Software solution is created in C ++ language and uses OpenCV library.

MPT and MPTCP mechanisms in data networks and their efficiency

Tato práce se zabývá problematikou vícecestného přenosu v rámci datových sítí za účelem zrychlení přenosu po sítích s omezenou přenosovou rychlostí. Práce porovnává vlastnosti, efektivitu a reakci na změny jednotlivých přenosových tras. Práce se zvlášť věnuje mechanismům MPT a MPTCP.This work deals with multipath transmission in the data networks to speed up transmission over networks with limited transmission speed. Work compares the characteristics, efficiency and response to changes in individual transmission paths. Work is specifically dedicated to MPT and MPTCP mechanisms.

Analýza a správa EVTC logů

EVTC is a binary format of combat logs generated by arcdps, an addon for Guild Wars 2, a multiplayer MMORPG game. These combat logs are used to analyze combat performance, which allows players to improve their gameplay. Using the .NET platform and the Eto.Forms framework, we have built a cross-platform program for managing EVTC logs. The program allows players to efficiently browse through thousands of EVTC logs, search for specific logs and upload them to third-party services. We have also created a new .NET library for extracting and interpreting data from EVTC logs. This library is used for the log manager and may be used for other projects in the future. In the process, we have discovered new reliable methods of extracting high-level results from EVTC logs. 1EVTC je binární formát logů herních soubojů generovaný addonem arcdps pro MMORPG hru Guild Wars 2. Tyto logy se využívají pro analýzu herního výkonu v boji, což umožňuje hráčům vylepšovat své herní schopnosti. Za využití platformy .NET a frameworku Eto.Forms jsme implementovali multiplat- formní program pro správu logů ve formátu EVTC. Tento program umožňuje hráčům efektivně procházet desetitisíce EVTC logů, vyhledávat v nich a snadno je nahrávat do často využívaných online služeb. Také jsme implementovali novou .NET knihovnu pro extrakci a intepretaci dat z EVTC logů. Tuto knihovnu jsme použili pro implementaci dříve zmíněného programu, a může být použita pro další projekty v budoucnu. V průběhu implementace jsme také objevili nové spolehlivé metody pro extrakci vysokoúrovňových výsledků z EVTC logů. 1Department of Distributed and Dependable SystemsKatedra distribuovaných a spolehlivých systémůMatematicko-fyzikální fakultaFaculty of Mathematics and Physic

Bulk forming technology of carrier pin

Diplomová práce se zabývá návrhem výroby unášecího čepu z oceli 17 021 pomocí objemového tváření za studena se zaměřením na pěchování a protlačování. Pro výrobu byly navrţeny 2 varianty technologického postupu, z nichţ byla jedna vybrána jako optimální. U vybrané varianty byly provedeny výpočty deformace, přetvárných a deformačních odporů a tvářecích sil. Na základě celkové tvářecí síly 660 kN byl vybrán stroj pro výrobu součásti TPM 12. Dále byly navrţeny tvářecí nástroje pro 2. operaci – dopředné protlačování. Nakonec bylo provedeno technickoekonomické zhodnocení.Diploma thesis focus on the proposal of the carrier pin production from the steel 17 021 by cold bulk forming technology with sight on the upsetting and extrusion. There were suggested two versions of the technological plan from which was one chosen as optimal. There were carried out calculation of deformation, forming and deformation resistances and forming forces for the chosen version. Machine for the part TPM 12 production was chosen on the basis of the global forming force 660 kN. Furthermore there were proposed forming tools for the second operation – feed forward extrusion. Finally there was made technical and economical evaluation.