National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Selected socio-economic indicators in the Czech Republic and their comparison with selected EU countries
ZÍTKOVÁ, Pavlína
The subject of this work is the approximation and explanation of methods of evaluation of economic variables using indicators and their systems. The thesis also uses a method of a multi-parametric comparison of the indicators. In the thesis are described the individual indicators, then the methods of their evaluation and the creation of the multi-parametric comparison. The thesis deals also with the harmonization of economic statistics and the definition of the assessed area. For practical use, indicators are then selected: Gross Domestic Product, Labor Productivity, Unit Costs, Unemployment Rate, Real Effective Rates, R & D expediture and Human Resources in Science and Technology. Selected indicators are evaluated from a time and space point of view. Furthermore, a method of the multi-parametric comparison was performed for these four indicators: GDP per capita, unemployment rate, R & D expenditure and unit labor costs. The analysis of the indicators shows that currently the economies of all selected countries are growing. Despite the EU's similarity efforts, there are major differences between economies. The great potential for further economic development is technological progress. The way states deals with this opportunity, it can decide on their future development.
The Issue of Subsidies in the View of Accounting and Financial Management
ZÍTKOVÁ, Pavlína
This bachelor thesis is dedicated to drawing subsidies, their impact on the accounting and to the financial management of an establishment. It deals with subsidy policy, ac-counting for grants and investment evaluation methods. This work captures process and conditions of drawing subsidies, intention of particular company and subsidy project. The practical part compares calculations and evaluates financial decision of the company. The used methods of investment evaluation are the payback period for investment, Net Present Value, Internal Rate of Return and Average Percentage Return. The next part shows the impact of subsidy on accounting. It de-scribes a way of accounting, purchase price variance and depreciation statement. In the company DOPLA PAP a. s. the project achieves excellent results in all methods of investment evaluation, for example Net Present Value is almost 20 mil. CZK. From the perspective of the financial management the drawing of subsidy is definitely ad-vantageous. One of the disadvantage is a complicated administration and the search for adequate conditions and obligations.

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