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The Model of Financial Compensation for placement of a Deep Geological Repository of Radioactive Waste in the Czech republic in period from 2010 to 2016
Englerová, Anna ; Zeman, Martin (advisor) ; Vebrová, Ludmila (referee)
Author examines a way of allocation of governmental financial resources to municipalities in locations preselected for deep geological repository. She is searching for a way how to add a motivational incentive to the process of allocation of financial resources in order to improve municipalities attitude towards deep geological repository. Hypothesis, examined in this thesis, contains two related questions. It is assumed that (1) amount and structure of financial resources can significantly affect municipalities decision making and also that (2) current mechanism of allocation of compensations is ineffective and does not create sufficient incentives. Currently (end of the year 2016), negotiations between government and municipalities are in crisis despite significant financial compensation from government nuclear account to the municipalities. This thesis have potential to change municipalities negative stance on deep geological repository through motivational model of resource allocation. Theoretical part reviews basic economic background and introduces historical, sociological, technological and economic views of radioactivity and deep geological repository. In practical part author analyzes socio-economic situation, compares evolution of transfers from government to municipalities with their attitude towards deep geological repository in time and shows that current system of resource allocation does not motivate the municipalities to change their stance on deep geological repository. That confirms second part of our hypothesis. Author also proposes a motivational model of resource alllocation. She confirms its viability by comparing it with similar models from other countries, by surveying mayors of concerned municipalities and also by examining experts opinion. Verification of the model confirmed its motivational effect. By that, first assumption of our hypothesis, that structure of resource allocation can significantly affect municipalities decision making, was confirmed.
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Accounting Frauds in Russia
Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.
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The cases of ECJ in the field of direct taxation and their influence on national tax policies
Bittnerová, Gabriela ; Vítek, Leoš (advisor) ; Kužela, David (referee)
The thesis is devoted to the most relevant cases of European Court of Justice in the field of direct taxation and their influence on national tax policies. Different member states are willing to implement the law of European Union at different levels. The thesis evaluate the impact of ECJ cases on national tax systems of France and The Netherlands. It has several parts. First part describes historical milestones in coordination of direct taxation, second part describes the ECJ and its function and structure. Follows the analysis of most important cases. Last part evaluate the impact of cases on French and Dutch tax system.
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Greek debt crisis
Krídlová, Adriána ; Žamberský, Pavel (advisor) ; Jedlinský, Jakub (referee)
Bachelor thesis deals with the evolution of the Greek debt crisis and is trying to best describe on the historical context, what led to it gradually. It deals with the history to the emergence of crisis and then focuses on crisis period between 2009 to 2015. The aim is to determine whether the latest rescue package was based on objective requirements of the Greek economy. The first chapter deals with the process of macroeconomic indicators and is also dedicated to the low competitiveness of Greece. The second chapter discusses the history of Greece until 2009, which can be regarded as the beginning of the debt crisis. The third chapter deals with the evolution of the crisis from 2009 to 2012. In the fourth chapter, I analyze the conformity of a Memorandum of Understanding with the real needs of the Greek economy to its recovery.
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Impact of low oil and natural gas prices on the economy of Qatar since 2014
Šamánek, Ondřej ; Stuchlíková, Zuzana (advisor) ; Hasík, Gabriel (referee)
The bachelor thesis examines the impact of the oil and gas prices slump, which befell the world in 2014, on the economy of Qatar. The main objective of the thesis is to evaluate if and to what extend the price collapse influenced the relevant economic indicators and behaviour of the state and companies active in the affected field. The selected objective is examined using the method of data comparison, namely before and after the price slump, and with the help of the case study, in which the qatari company operating in the oil and gas is examined. From the conducted analysis it is possible to conclude that Qatar was directly influenced by the oil and gas prices collapse: its GDP slumped, fiscal deficit increased. The analysed company also experienced troubles caused by low prices: one year after the price slump, total amount of assigned tenders to company decreased substantially and historically high number of tenders was cancelled. Conclusions deriving from the thesis might be applied to other oil and gas export economies in the Persian Gulf, for fundamental traits of such economies are shared with the economy of Qatar.
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Urban development of the town of Lomnice nad Popelkou
Musilová, Barbora ; Kouba, Vojtěch (advisor) ; Lindner, Milan (referee)
This thesis deals with the urban development of Lomnice nad Popelkou and conservation areas within its territory. Describes the history of the city and examines causes of the current condition of the monument fund. Describes the efforts of the city representatives in buildings restoration, through the City Development Strategy for period of 2016 - 2023. This thesis assesses the extent to which this strategic document managed to respond to the condition of historic buildings and also the needs of city residents.
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Industrial Heritage in Ostrava CityTourism
Štefelová, Iveta ; Netková, Jarmila (advisor)
The aim of the work is to analyze a specific technical monument in Ostrava in the context of its influence on tourism. The chosen monument is an industrial area Dolní Vítkovice which was declared as a national cultural monument and European Heritage and belongs to the Czech Tentative List for inscription on the World Heritage List UNESCO. Theoretical part of this work deals with tourism in the Czech Republic and in Ostrava and also with industrial heritage definition and classification, its restoration, historic preservation and how to integrate industrial heritage into tourism.
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Corporate social responsibility of SAP
Vaníková, Zuzana ; Müllerová, Františka (advisor) ; Sitter, Barbora (referee)
The thesis deals with corporate social responsibility. The subject of investigation is the CSR strategy of the chosen company. The theoretical part describes the corporate social responsibility from a historical and a current perspective. Above all, the thesis puts emphasis on the social pillar, namely the activities of the company in relation to its stakeholders, particularly employees and volunteering. Volunteering is an important part of corporate social responsibility. The questionnaire and subsequently its statistical evaluation answers the question whether the students currently studying in two economic universities consider SAP as a responsible company and how they relate to volunteerism.
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