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International Economic Relations of the European Union
Vašíčková, Lucie ; Urbánková, Erika (advisor) ; Jitka, Jitka (referee)
The goal of diploma thesis is the analysis of current state of international economic relations of the European Union with its two most important trading partners the United States and China and the verification of the theoretical conclusions of the Heckscher-Ohlin theorem with the reality. The analysis will be conducted using an econometric model based on the definition of Heckscher-Ohlin theorem.
In the theoretical part of the thesis there will be described the Heckscher-Ohlin model and theorems connected with this model which represents theoretical extension of the model itself.
In the analytical part there will be created an econometric model based on which will be examine the validity of the Heckscher-Ohlin theorem for economic relations between the European Union and its trading partners.
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The Benefits of External and Internal Audit
Vašíčková, Lucie ; Roubíčková, Jaroslava (advisor) ; Černý, Václav (referee)
The thesis deals with external and internal audit and is mainly focused on the benefits of both audits. The historical evolution, the definition and nature of external and internal audit are gradually introduced in the theoretical part. There are also featured the Czech and international legal regulations of both audits. The relationship between external audit and accounting is described, and then in the case of internal audit, it is the relationship between internal audit and internal control. One entire chapter is devoted to the comparison and partnership of the external and internal audit. In the practical part three companies, which are obliged to do external audit and which have also created an internal audit department, are presented. The attention is paid to the information about both audits that are published in the company annual reports. The benefits of external and internal audit are described from the perspective of the company and the users of audit results.
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Analysis of export support through ECAs in the world and in the Czech Republic
Vašíčková, Lucie ; Jílek, Josef (advisor) ; Štekláč, Jiří (referee)
The aim of the diploma thesis is to create a comprehensive description of the ECAs, to describe the way of working and the risks that the agency must take. ECAs have long history and are influenced by the many events that contribute to the current form of ECA. The last major event that affected the meaning of the ECA is the recent financial and economic crisis, thanks to which the agency gained an even stronger position than before. In the theoretical part of the diploma thesis will be summarized information about export credit agencies gained from existing bibliography. There will be described various models of ECA, the types of provided services and the risks which are connected with process of granting loans in this part. The analytical part will be focused on a detailed description of the selected export credit agencies. There will be analyzed their way of working, structure, types of products and the impact of the aid. In the conclusion, a comparison is made of selected ECAs using selected indicators. There will be summary of results gained from analysis in the conclusion of the thesis.
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Optimalizace výroby podniku s využitím nákladových funkcí
Vašíčková, Lucie
The thesis deals with the optimization of the production of a particular industrial enterprise, Armaturka Vranová Lhota plc, with the use of cost and revenue functions for three analyzed industrial valves. In the literary section it provides basic theoretical and methodological foundations on the issue, including definitions of essential terms. The emphasis here is on determination of cost functions and classification of costs, revenues function and optimal size of a company's output in the short term. This section also describes the use of econometric models. The practical part is focused on drawing up individual models of the analyzed products. Based on the developed econometric models, respectively their incremental characteristics, the optimization of production was carried out. In the conclusion section, the results obtained from the individual productions are compared with the real value of industrial valves production.
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Informační zdroje v ARBORISTICE
Vašíčková, Lucie
This Bachelor thesis disserts on information sources in arboriculture. It features information necessity of interested parties, being focused on availability, information efficiency and conditions for data acquisition of problems in arboriculture. Information sources are arranged in order of processing stage. Following parts of this thesis deal with sorting out gained information by the help of suggested system considering needs of individual subjects, a momentary analysis and a recommendation for their further progress. While I was creating this thesis, I always kept asking over ultimate questions: Where, What and What For? The cardinal determination is to ease information orientation in arboriculture.
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Tax records versus accounting of individual entrepreneur
Vašíčková, Lucie ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
This thesis focuses on an individual entrepreneur and his reporting of economic activity. The space is devoted to tax records and accounting. In the introduction the question of which kind of reporting is better for an individual entrepreneur is raised. The work continues on the specification of an individual entrepreneur and his income. Another chapter is devoted to the presentation of tax records. There are presented primarily records of income and expenditure, assets and liabilities, fixed assets and inventories. At the end of the chapter the procedure for adjusting the profit or loss on the tax base and subsequent tax liability follows. Another chapter is relating to accounting, its principles and policies. The attention is paid to the same types of assets and liabilities as in the chapter on tax records, there is again introduced a procedure to determine tax liability. Another chapter focuses on comparing the differences in accounting and tax records, especially the impact on the tax base. The conclusion is all shown in the general practical example.
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AGRICULTURAL COOPERATIVE DEVELOPMENT IN THE CZECH REPUBLIC AND ITS TRANSFORMATION SINCE 1948
Vašíčková, Lucie ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The aim of the Bachelor thesis is the analysis of the development of agricultural societies from 1948 to the present, with special focus on the transformation of agricultural cooperatives and the incomplete settlement obligations to co-operators. It is a socially current topic because the settlement of liabilities of agricultural cooperatives with co-operators or members of cooperatives is not until now largely completed, those rightful persons are reduced to their rights. Through this work, I wanted to find an answer to the question, how is it possible that in the restitution process were rightful persons by law to be dealt with, but the members of the cooperatives are not. In the theoretical part of the work will be characterized the concepts and definitions relating to ownership, both in a centrally planned economy and market economy, the basic concepts and definitions related to the theme of collectivization and the transformation of cooperatives, etc. In the practical part will be first analyzed the legal framework governing agricultural societies in the centrally planned economy, but also from the period after 1989 until the present time. It will also examine the development of agricultural societies with special reference to the period of collectivization and transformation after 1989 to be the two most crucial periods are compared and evaluated.
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