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Contribution in the company in terms of accounting and tax
PAULUSOVÁ, Miluše
The aim of this thesis is to analyze current legislature regarding property deposits in terms of taxation and accountancy. The first part of this thesis (Chapters 1 - 4) gives general information regarding commercial companies, company capital, various types of deposits and their valuation. The next chapter concentrates on tax obligations that may arise due to deposits into companies - real estate transfer tax, income tax, value added tax. The sixth chapter describes the problem of accounting for contributions, including practical examples. Chapters 7 -9 list proposed and already approved changes in the statutory tax on the transfer of real estate. Great attention is paid to the legislature of companies' exemption from real estate transfer tax (in cases when given conditions are met) which has been in effect since 1993 and which will expire 31st December 2014 (or 2013). Based on data from the Tax Office for the South Bohemian Region, Territorial offices in Český Krumlov from the years 2000 - 2011 and from the data of the Ministry of Finance of the Czech Republic, it was estimated how repealed exemption may be reflected in the annual revenue of the state budget. In conclusion, the paper outlines the conditions for further development and the impact of new legislation on companies and their associates.
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The system and the financing system of psychiatric care in the Czech Republic in the period 2010-2016
Křížová, Natálie ; Lukášová, Tereza (advisor) ; Bartůsková, Lucia (referee)
The bachelor thesis focuses on mental health, which is becoming a socio-economic problem these days. Since there is a constant prevalence of patients with mental illnesses and thus an increase of a burden in the economic system, this work explains the system of psychiatric care, which is crucial for the future development of mental health of Czech population. Based on the analysis of the issue it is evident that the effort to manage the care system to community care will do not contribute to the reduction of treatment costs, but on the other hand, will facilitate the accessibility to psychiatric facilities for patients. The funding of psychiatric care is not based on the national health system, which influences the direction of a large part of the funds for treatment in psychiatric hospitals.
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Progress of the system of public health insurance and health insurance companies in the Czech Republic for the period 2000 - 2015
Pecková, Tereza ; Lukášová, Tereza (advisor) ; Bartůsková, Lucia (referee)
This bachelor´s thesis analyzes the basic funds of health insurance companies for the period 2000 - 2015 in the Czech Republic, especially the creation of resources and their use and the entire system of public health insurance in the Czech Republic. Basic funds are one of the components of the overall economy of health insurance companies. First it is necessary to describe the market of the insured. The insured create and use the finances within public health insurance. Also important are contributions from the state budget for those insured by the state. We can conclude that the cost of health insurance companies are rising and that population is aging in the Czech Republic. However, this is not a balanced linear growth. The number of pensioners grew at a slower rate of growth, but according to population development forecast, there should be faster growth in the number of pensioners in the following years. Significant growth in cost is particularly noticeable in the age category of 80 and above, and increasingly more people should live up to this blessed age, also thanks to modern public health.
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Implementation of the Smart Metering Systems in Energetics in Slovakia
Petreová, Adela ; Machek, Ondřej (advisor) ; Tyll, Ladislav (referee)
The goal of the Master´s thesis is to map the actual situation of transformation of power energy sector to smart grid, find answers to some of the major questions concerning the implementation of smart metering systems, evaluate societal and economic costs and benefits, evaluate trends in legislation, compare the situation in Slovakia with other peer countries from the European Union, and create a follow-up recommendations for Slovakia based on this assessment. The thesis includes detailed critical analysis of the CBA, originally created for Slovakia, using benchmarking with countries with a different calculation approach. The used methodology in this work is a research of available resources, qualitative research of case studies, break-down of the CBA, and expert research through interviewing. The outcome is evaluation of economic and societal contributions of smart metering systems and mapping the process and state of the implementation.
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Sustainable tourism development of Vysocina Region
Veselá, Markéta ; Macháček, Jaroslav (advisor) ; Vondráková, Zuzana (referee)
The diploma thesis deals with the topic of sustainable tourism development at the regional level. This phenomenon is elaborated on the example of Vysocina Region. To evaluate sustainability of its development, the potential of this touristic destination is researched regarding various areas, including key products. These are subjected to comparisons with recommendations of significant tourism organization for the purpose of assessing the sustainability of tourism. The diploma thesis also includes a comparison with other Czech regions experience as a touristic destination. Vysocina Region has favourable initial conditions for its sustainable development, especially regarding supply of key products, which include both environmentally friendly goods and cultural attractiveness contributing to the personal development of individuals and promoting intercultural tolerance. The main issue appears to be the spatial imbalance of its development in the region, caused mainly by the concentration of tourist activities to certain areas and low local initiative in the less attractive areas. The diploma thesis proposes a number of solutions, such as utilization of geocaching and products of gastroturism, supporting the foundation of local destination management organisations, promoting cycling tourism and the foundation of highly visited tourist destinations.
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The Value of CSR for Czech Consumers
Faradji, Elise ; Štěrbová, Ludmila (advisor) ; Seror, Patricia (referee)
Nowadays consumers purchasing behavior is influenced by new factors such as the social and environmental implication of companies. This is why Corporate Social Responsibility (CSR) is a growing trend which companies need to look after carefully. However implementing an efficient CSR strategy is a complex process for corporations; especially since the core concept of CSR remain quite blurry. The goal of this study is to analyze the perception of consumers towards CSR to find out about the value creation that CSR produce for consumers and its impact on their purchasing behavior. This paper will ultimately help companies to implement their CSR strategy more efficiently. This study aims to contribute by conducting an in-depth analysis of consumers attitudes and behavior towards CSR. If most of researchers are using a quantitative approach this study means to deal with the issue with a qualitative perspective. Indeed twelve semi-structured interviews will support the findings. On top of those practical and physical interviews some theoretical knowledge will be added to the construction of the argument especially to bring a framework that shows the importance of all types of value creation (functional emotional and social). The findings of the thesis emphasize the facts already proven by other researchers; value creation is fundamental to make consumers care about CSR. However the study will show how much skepticism towards CSR can impact negatively consumers purchasing behavior. The research will help companies implementing more successful CSR strategy and develop new solutions to reach customers and influence their purchasing behavior through the creation of value for them.
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Global value chains in the coffee industry focused on Vietnam
Klumparová, Adéla ; Vlčková, Jana (advisor) ; Hnát, Pavel (referee)
Aim of this diploma thesis is to describe functioning of global coffee value chains and this knowledge then apply to the coffee industry in Vietnam which serves as a case study. The introductory chapter focuses firstly on institutional background of value chains, processes and management processes used in the agricultural industry. The thesis also contains analysis of global coffee value chain, including the identification of entities engaged in the chain and their contribution to the creation of added value. Next chapter describes the development of the world coffee market and production of the world's major producers and exporters of coffee. The thesis also deals with the topic of economic and social sustainability and the impact of global value chains on the environment. Final part of the thesis concentrates on the position of the coffee industry in Vietnam, its structure and development over the past 40 years. Attention is paid also to a problematic position of small growers or to the opportunities of the development of the local coffee industry.
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Strategic Trade Policy in Defence and Security Industry
Neumannová, Pavla ; Žamberský, Pavel (advisor) ; Jiránková, Martina (referee)
The master thesis is devoted to a nontraditional, however, in the todays world to a very current topic, arms industry and its support. The thesis connects the theoretical concept of the strategic trade policy (defined by P. Krugman or J. Brander) to its practical interpretation and application in the defence and security industry. The first chapter explains the strategic trade policy using the Brander Spencer analysis. The topic of the second chapter is strategic industries and this chapter answers the question whether the defence and security industry is a strategic industry or not. The third chapter analyses the possibilities of the support of DSI and compares approaches of different EU member states. The last chapter is devoted to the solution of this problem. The main contribution of this thesis is a new interpretation of the strategic trade policy, analysis of the importance of the defence and security industry and its support and suggestion of practical measures for Czech companies and for the Czech Ministry of Defence.
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Makroekonomický dopad mateřské (a rodičovské) dovolené ve srovnání České Republiky s Brazílií
Kalkusová, Marie ; De Castro, Tereza (advisor) ; Neumann, Pavel (referee)
This thesis aims to estimate the macroeconomic impact of maternity and parental/paternal leave in the Czech Republic and Brazil. In addition, the thesis stresses out the costs of Czech model application to Brazil and vice-versa. The first chapter brings a theoretical framework. It compares the analyzed policies in both countries and introduces the relevant terms. The second chapter estimates the costs of maternity and parental/paternal leave related to public expenditure and GDP for the years 2005-2014 and brings own simulation model for Czech model application to Brazil and vice-versa. The third chapter analyses the inefficiencies and suggest possible mitigation. The results show the costs of 0.71% of GDP and 1.66% of public expenditure in the Czech Republic and 0.50% GDP and 2.27% of public expenditure in Brazil in 2014. The Czech model applied in Brazil would be very costly and the opposite scenario would lead to the decrease of macroeconomic burden in the Czech Republic. The thesis also analyzes the influence of maternal and parental leave in other areas, such as labor market, where the current structure may penalize Czech women in long term. By this analysis, the thesis contributes to the current debate about the impact, the length and costs of maternity and parental leave.
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SCRUM methodology and its uses in the innovation process of the company
Krbušek, Adam ; Gála, Libor (advisor) ; Bígl, Martin (referee)
Diploma thesis deals with SCRUM methodology and its uses in innovation management. The main objective of the thesis is creation of a specific framework which will enable to use SCRUM methodology in the innovation process. The thesis is divided into three parts. The first part presents theoretical framework important for the main research. This part contains literature review and research dedicated to the SCRUM methodology and innovation process. The second part of the thesis deals with mapping of the SCRUM methodology to Hladik's innovation process. This part also contains own design of the innovation management process. The third part of the thesis is dedicated to the case study. The case study uses described innovation management process for verification of the hypothesis saying that is possible to use SCRUM methodology in the innovation process. The author's contribution lies in creation of a framework which provides agile alternative to the classical innovation management models.
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