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Impact of value added tax rate change on inflation rate
Procházka, Jan ; Žáková Kroupová, Zdeňka (advisor) ; Lenka, Lenka (referee)
The value-added tax has significant fiscal and monetary effect. This tax has the largest portion of revenues from all taxes in the tax system to the state budget all European Union members. From this perspective, it is a key element for the national economy. The specific characteristic of the value-added tax affects the price of almost every goods and services in the European Single market. The initial implementation and tax rate change have effect on the inflation rate, which reflect and indicate about economic situation. The tax rate changes lead not only to different tax incomes, but also to different consumer prices. This thesis is researching strength of impact of tax rates changes on the inflation. All types of rates and their changes have different impact on the inflation and their effects are different in time. The most significant influence has a standard rate in the short term and first reduced rate in the long period. In general, the increasing of rates has stronger impact on the inflation than reducing. From these reasons is necessary thorough preparation and analysis before every tax rate change, because every tax rate change has influence on the economic stability, competitiveness of business and household consumption expenditure.
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PPP projects in the Czech Republic
Ječmínková, Libuše ; Žáková Kroupová, Zdeňka (advisor) ; Pavel, Pavel (referee)
The thesis deals with the economic evaluation of the appropriateness or inappropriateness in securing the construction and operation of community infrastructure projects. It particularly assesses the economic advantages and disadvantages of the construction and subsequent operation of a kindergarten in the village of Kamenný Újezd, both in the form of classic public contracts, and as a PPP project. The work is based on the real costs as the above mentined project has already been realised. At the same time, this work marginally addresses the demographic curve and municipalities in this context, the fact that the community could predict the shortage of places in the kindergarten well in advance, and resolve the situation in another way. Performing an economic analysis found that in this particular case the form of PPP does not seem economically advantageous, since it does not provide a value for money to make this form more profitable for the municipality than a conventional public contract.
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Debt financing small and medium enterprises
Štochlová, Pavlína ; Slaboch, Josef (advisor) ; Žáková Kroupová, Zdeňka (referee)
Small and medium-sized businesses play in our economy and global big role. This large group brings us into our economic sphere of great use. The main functions of the company, and its essence is to create a legal and economic framework.
The aim of the thesis is to analyze the possibilities of financing in the Czech Republic for SMEs. Since the thesis is the name of debt financing, and the work is more focused on external sources of financing.
The theoretical part is analyzed through literature position of SMEs in the economy, development and history of business in the Czech Republic and segmentation of SMEs by the European Union. They were also explained to all kinds of external sources of financing from bank loans, leasing, factoring, forfeiting to the use of venture capital.
The practical part is divided into three parts. The first part of the experience by applying for a mortgage loan for the owner of the Resort at Brdy Czech Savings Bank. The individual steps of applying for a loan are classified and described briefly. The second part is the financial analysis using ratios of indebtedness and development of all active businesses in the hospitality, accommodation and catering services in the years 2008 to 2013. The third part is the financial analysis using debt indicators and trends in the volume of foreign resources firms Resort Brdy. The last part is a comparison of debt ratios average business results Resort Brdy. They are captured knowledge about how the surveyed business apart from the average and whether it is properly.
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Analysis poverty in the Czech republic
Pražák, Jan ; Žáková Kroupová, Zdeňka (advisor) ; Trnková, Gabriela (referee)
The aim of this work is the analysis of poverty in the Czech Republic. Based on structural genetic analysis was designed solutions for preventing poverty in the Czech Republic. Partial goals deal with explaining the reasons and causes of poverty and comparing poverty in the Czech Republic with poverty in selected European Union countries. Individual data were obtained from the Czech Statistical Office and Eurostat, other data were taken from the Labour Office of the Czech Republic, the Ministry of Labour and Social Affairs of the Czech Republic, the exchange rate pages and media in the form of current information. Values are given in percent, euro and the Gini index. Selecting the EU countries was based on common characteristics of these states, and the neighboring states of the Czech Republic, countries with approximately the same population corresponding to the Czech Republic and the post-communist countries that are members of the European Union, excluding Germany, where the results are unmatched in other post-communist countries due to its unification. The results of structural genetic analysis showed that the Czech Republic is the least at risk of poverty and belongs between the countries with the highest employment rate and lowest unemployment rate, while the countries with the lowest income inequality in selected countries of the European Union. But the Czech Republic belongs between the countries with the lowest hourly and minimum wage after Romania and Bulgaria. The way to tackle poverty in the Czech Republic are enough suitable jobs in the labor market.
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Computerization of public procurement in the Czech Republic
Komárková, Tereza ; Žáková Kroupová, Zdeňka (advisor) ; Slaboch, Josef (referee)
This bachelor thesis is aimed to picture and compare the costs of an average tender for public procurement done by classical paperwork and by electronic ways. The thesis is aiming for users of electronic tools and other electronic processes connected with assigning the tenders.
In the first part the process of assigning the tenders is pictured along with the description of every single electronic tools and processes. In the second part are quantified the costs of these tools and processes.
Data was gathered by questionnaire. 10 respondents were contacted as contracting authority and 4 as administrators. Subsidy authorities were also questioned. Last but not least was used market research to show the incremental costs.
According to the gathered data, public procurement using electronic means bring lower costs for administrating officers might appear though. On the other hand the jobs of these officers are significantly simplified by use of these electronic means. Great money savees can be made by higher transparency of the electronic way. With the higher transparency the concracting authority can avoid possible objection and proceedings before The office for the protection of market competition (from sanctions thus granded this authority).
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Analysis of consumption and indebtedness of Czech households
Hlavová, Kateřina ; Žáková Kroupová, Zdeňka (advisor) ; Havlíková, Michaela (referee)
The aim of the bachelor thesis is to analyse the development of the consumption and indebtedness of the Czech households from 1993 up to 2014. Another aim is to find out if there is any connection between those two values and how strong that connection is.
As the main methods for the fulfilment of the goals are the regressive and correlation analyses and a semi-structured questionnaire as well. The questionnaire involves also association tables for the answers to the research questions.
Data used in this analysis were found in commonly accessible sources published on the websites of the Czech Statistical Office and the Czech National Bank.
The research shows the permanent growth of the consumption of the households since 1993. The indebtedness of the households slightly oscillated in the 90s and started to grow permanently since 1999-2000. It was found out there is a strong connection between the consumption and the indebtedness and further the indebtedness of the households in the Czech Republic is really high.
That is why there are several possible solutions at the end of this thesis how to decrease the indebtedness.
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Analysis of income and expenditure inequality of households in the Czech Republic
Farková, Jana ; Žáková Kroupová, Zdeňka (advisor) ; Trnková, Gabriela (referee)
This Bachelor thesis deals with the analysis of inequality of income and expenditure of households in the Czech Republic in 2008 - 2013. The objective is to
evaluate the inequality of income and expenditure of households in the Czech Republic,the Czech Republic compared with other the European Union member states to determine the dependence between the Gini coefficient and selected macroeconomic indicators in the Czech Republic. As the main methods was used the Gini coefficient, Lorenz curve and correlation analysis. Data are obtained primarily from the Czech Statistical Office and Eurostat.
The results show that the inequality of income and expenditure changed during that period. The highest income inequality was in 2008 and the highest spending inequality was in 2009, 2011. The Czech Republic belongs among the European Union states with low
income inequality.
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Analysis of public debt in the Czech Republic
Janda, Lukáš ; Žáková Kroupová, Zdeňka (advisor) ; Slaboch, Josef (referee)
Thesis focuses on the issue of public debt in the Czech Republic, which in recent years has become an increasingly hot topic. The main objective is to evaluate the development of public debt in the period 1993-2015.
In the work are primarily used data from the Ministry of Finance of the Czech Republic and the macroeconomic data of the Czech Statistical Office for the period 1993-2015. Data are primarily evaluated through dynamics and decomposition of the time series. To comparison countries were used pairing economic indicators.
The analysis showed that the debt of the Czech Republic in proportion to GDP amounts to 42.7%, which compared with France, Germany and Spain is not a high number, but should seek solutions on reducing the relative level of public debt, which would be carried out by predictions for the years 2018-2022 will soon be in excess of 2 trillion.
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Public procurement in the Czech Republic
Gaňová, Edita ; Žáková Kroupová, Zdeňka (advisor) ; Havlíková, Michaela (referee)
My Bachelor Thesis Public procurement in the Czech Republic deals with evaluating of public contracts in Usti region in years 2012-2014. Region of Usti is substantially dependent upon national budget which is supported from the federal budget of European Union. In those years was procured 2 007 public contracts in volume of 30 461 289 566 bilion CZK. The primary aim of this work is analysis of procurement arrangements in Usti region, and evaluation of procured public contracts in angle of number, financial volume and structure of public contracts. Particular indicator in performanced period, are compared and changes are graphical illustrated. Volume of public contracts increased to 43 % from the total financial capacity. Number of procurement arrangement increased to 38 %. Implemented method to obtain aims are based on promulgation and procurement of public contracts. Additional aim to obtain is implemented analysis of Usti nad Labem city in 2014 for procurement arrangement. Largest contractee in 2014 settled in Usti nad Labem, was region of Usti, which submited 71 % public contracts in total financial volume, and greatest number of order entries with 70 arrangement of public contracts.
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