National Repository of Grey Literature 59 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
R&D support: the way how to increase enterprises’ competitiveness
Bočková, Nina ; Dohnal, Mirko (referee) ; Duspiva, Pavel (referee) ; Motyčková, Monika (referee) ; Meluzín, Tomáš (advisor)
This dissertation investigates the possibilities of increased use of direct and indirect support for R&D in small and medium-sized companies operating in branches of the manufacturing industry in the Czech Republic and specialising in the production of computers and electronic and optical instrumentation and equipment. The choice of the topic of this work was motivated by personal experience in a field in which companies either have not had enough information to take advantages of subsidies for research and development or have had negative experience relating to applications for direct support for research and development. These facts have presented obstacles to the realisation of research and development in corporate practice. The aim of this dissertation is to propose a methodology for the use of available tools in support for research and development in the Czech Republic and its verification against real data from selected companies. Data from primary and secondary research was used to investigate the selected area of academic knowledge. A questionnaire investigation was performed on the basis of knowledge obtained from detailed research of Czech and foreign literary sources. The respondents were companies in the electronic industry. The dissertation presents the results of empirical research and an assessment of research questions relating to a comparison of a selected sample of companies actively realising research and development with companies engaged merely in production with no innovative processes. On the basis of questionnaire processing and the testing of research questions, a methodology was created for small and medium-sized companies with the use of fuzzy logic facilitating decision-making in the financing of research and development activities with the use of direct and indirect support. Use of the proposed methodology will allow companies to expand sources of financing for the innovation process as an essential part of the competitive battle in the industry in question. The methodology is a significant aid for strategic decision-making in small and medium-sized companies considering the introduction of research, development and innovation. Benefits of this dissertation can be seen not merely on the theoretical and practical level, but also in the area of education.
Reporting of Intangible Assets according to IFRS, US GAAP and Czech Accountig Legislation
Šnajnarová, Jana ; Nešporová, Renata (referee) ; Křížová, Zuzana (advisor)
The diploma thesis focuses in the theoretical part on a determination and comparasion presentation of intangible assets acording to two world accounting systems – International Accounting Financial Standards and US Generally Acepted Accounting Principles and Czech Accounting Legislation. Specifies the basic theoretical elements of intangible assets. The analytical part of thesis focuses in the impacts and their effect on the entity.
Two-fuel systems of CI engines
Malinský, Marek ; Svída, David (referee) ; Dundálek, Radim (advisor)
The aim of this project is to point out the significance of binary-fuel compression-ignition engines and alternative fuels. It introduces comparison of bio fuels and its influence on the function of the engine, and ecological load. It especially raises bio oil as an alternative fuel for compression-ignition engines. Advantages and disadvantages of bio fuels, most common defects and their consequences, and development trends are also mentioned.
Taxation of Selected Category of Incomes - Proposals and Recommendations
Ubrová, Klára ; Křesťanová, Marie (referee) ; Kopřiva, Jan (advisor)
The Bacelor thesis is focusing on a tax optimalisation in selected company. The main point is to use the tax deduction for research and development and reduce tax liability (i.e. corporate income tax) as much as possible. There is an explanation of key words and theory of taxes in the begining of the thesis.
Research and Development in Automotive Industry: Comparison of Sweden and the Czech Republic
Vitko, Katsiaryna ; Fojtů, Kateřina (referee) ; Bočková, Nina (advisor)
Diplomová práce je zaměřena na porovnání dopadu fiskální politiky na výzkum a vývoj v automobilovém průmyslu mezi Českou republikou a Švédskem. Vyhodnocením současné situace v automobilovém průmyslu porovnává vývoj v automobilovém průmyslu pomocí ukazatelů, které ho ovlivňují. Hledá také impulsy pro zlepšení v oblasti VaV v České republice a Švédsku.
Legal and Economic Aspects of Cartel Agreements in the Czech Republic
Matějka, Martin ; Hrabincová, Dagmar (referee) ; Blažek, Jiří (advisor)
The thesis is dealing with Impact of Cartel agreement on individual subjects of Competition within the Scope of wider macroeconomic context. On the basis of predicted behavior at microeconomic level are outlined possible macroeconomic Impacts. Current practice in protecting Competition in the Czech Republic is delimited in the perspective of possible philosophy-political approaches emphasizing the legal framework. Competition protection is generally aimed at consumer welfare, which can be considered to be the primal target. Fundamental terms are defined on the basis of factual usage with the focus on the problematical questions in practice. In the practical part is briefly introduced proceedings course including possible remedies.
The Research and Development Financing of the Innovative Technology in Czech Republic
Dušková, Monika ; Ing.Mgr.Miroslava Černá (referee) ; Kocmanová, Alena (advisor)
The thesis deals with the financing opportunities of a research and development support for small and medium enterprises in Czech Republic from the European Union resources. It mainly observes a managed change in the company and risks related to this change. The thesis is a supporting document for the decision making of the company in the financing of the innovative technologies from European budget and in the international project participation.
Nehmotné aktíva v podnikaní
Spišáková, Adriána
Spišáková, Adriána. Intangible assets in business. Bachelor thesis. Brno: Mendel Uni- versity, 2023. This bachelor thesis deals with intangible assets in business. The main objec- tive is to analyse the intangible assets in one selected company. The theoretical part covers the source review, where it defines the basic concepts of intangible assets and their types within the framework of Czech legislation and international account- ing standards. This knowledge will be used in the practical part, which focuses on intangible assets within the selected company. Within the thesis I will also compare the differences between national legislation and The Visegrad Group and the differ- ences between Czech legislation and IFRS. In the practical part, by using a method analysis, I will try to identify whether intangible assets comply with the Czech ac- counting legislation, assessment of statements after application of selected princi- ples from international accounting reporting standards, what will the IFRS alloca- tion be and lastly, I will focus on research and development. In the conclusion, rec- ommendations will be provided, if necessary.
The Impact of Financial Development on Innovation: A Comparative Study of Central and Eastern European Countries and Western European Countries
Liu, Yuhan ; Fiřtová, Magdalena (advisor) ; Ramesh, Sangaralingam (referee) ; Jeřábek, Petr (referee)
CHARLES UNIVERSITY IN PRAGUE FACULTY OF SOCIAL SCIENCES Institute of International Studies International Masters in Economy, State and Society Yuhan Liu The Impact of Financial Development on Innovation: A Comparative Study of Central and Eastern European Countries and Western European Countries Master thesis Prague 2023 Bibliographic note LIU, Yuhan. The Impact of Financial Development on Innovation: A Comparative Study of Central and Eastern European Countries and Western European Countries. Mater thesis. Charles University, Faculty of Social Sciences, Institute of International Studies. Supervisor M.Sc. Ing. Magdalena Fiřtová, Ph.D. Abstract This thesis applies a panel dataset of 40 European nations from 1995 to 2021 to investigate the impact of financial development on innovation. Considering the heterogeneity of these European countries, they are divided into two subgroups (Central and Eastern European countries and Western European countries) to carry out a comparative study and determine whether financial development influences innovation differently in the two groups of countries. This paper measures the development of the financial system from four dimensions, consisting of depth, access, efficiency, and stability, and selects two indicators to capture innovation, including innovation input and...
Essays on the impact of technological change on economic structure
Pleticha, Petr ; Srholec, Martin (advisor) ; Bajgar, Matěj (referee) ; Goedhuys, Micheline (referee) ; Lábaj, Martin (referee)
Interní Essays on the Impact of Technological Change on Economic Structure Abstract This dissertation investigates the interplay between technological change and economic structure. Welcomed technological change sometimes brings changes to the structure of the economy which introduces not so welcomed economic frictions. On the other hand, economic structure can foster or hinder technological change. This thesis focuses mainly on structural changes such as R&D financing and global value chain (GVC) integration potentially translating into economic productivity. In Chapter 2, I show that business R&D spending exerts both direct and indirect positive effects on value added. Nevertheless, the heterogeneity of the returns to R&D has seldom been examined. Using detailed sectoral data from Czechia over the period 1995-2015, this study finds that privately funded business R&D has both direct and spillover effects, but that the publicly funded part of business R&D only leads to spillovers. The results further suggest that both upstream and downstream spillovers matter, regardless of the source of funding, and that during the period studied, R&D returns were heavily affected by the economic crisis. Lastly, private R&D offers significant returns only after reaching a critical mass, while the effects of public R&D...

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