National Repository of Grey Literature 47 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Metodický postup uplatnění odčitatelné položky na podporu VaV v České republice
Fialová, Dana
This Diploma's thesis is focused in problems on application of the deductible item for support research and development in the Czech Republic. This work is devided into the two main parts. Theoretical one defines aspects of the income tax, support of the research and development in the Czech Republic and abroad. Practical chapter is made by two parts. First one makes real example which presents practical application of the deductible item for support research and development with rules of Czech legislation. In second one is created separate methodological procedure of deductible item application for support of the research and development in Czech Republic.
Contribution of space R&D expenditures to the economic growth of the EU
Perić, Silvija
The thesis explores quantitative relationship between space R&D expenditures and economic growth of the EU Member States. So far, there hasn’t been done quantitative research on the causal relationship of these two variables in Europe. The paper attempts to compose appropriate review of the previous research and to find the best method to evaluate the aforementioned relationship. It presents limitations in available literature in this field, as well as limitations in suitable methodology and available data. For our panel dataset we chose Granger causality. The results of the research show that there is no significant quantitative relationship - space expenditures per capita don’t Granger cause real GDP per capita, and vice versa. In the end, we provide recommendations for the EU policy, as well as for the national policies. Researchers should try to use unified time periods as well as corresponding type of data, measures, and methodology.
Financování dalšího rozvoje společnosti Elbee Mobility, s.r.o.
Jeřábková, Lucie
The thesis deals with the financing of the development investment in Elbee vehicle project Elbee Mobility s.r.o. For this purpose, the current situation of the company is analyzed. Based on these analyzes, a specific recommendation is then formulated on how to finance the investment.
Znalostní ekonomika a ukazatele trhu práce v zemích EU
Šibor, Vojtěch
ŠIBOR, V. Knowledge economy and labor market indicators in EU countries. Bachelor thesis. Brno: Mendel University, 2019. The aim of this thesis is to analyze the relationship between the development of knowledge-based economies in EU countries and labor market indicators. The summary innovation index (SII), reported by the European Commission, is chosen as indicator of the development of the knowledge economy. Unemployment ac-cording to the highest education and employment in knowledge-intensive sectors are chosen as indicators of the labor market. The library research deals with the definition of the knowledge economy concept, its development, criticism and methods of measurement. At the end of the thesis there is a discussion about the impact of the tested results.
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.
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.
Comparison of patent law in the EU countries
NIGLIAZZO, Hana
This Diploma thesis, called "Comparison of patent law in the EU countries", deals with legislation of invention patents and their protection in selected countries such as Germany and the Czech Republic. Within Europe there is an attempt to harmonize the legislation in the field of intellectual property rights in all member countries and to create a unified legal system. A patent is the most important object in protection of industrial property. The secondary objective of this thesis is focused on the identification of the re-sponsible authorities and to determine the financial and time requirements for obtaining a patent. Next major objective is the evaluation of the use of the patent protection within the Czech and German universities, research organizations and private companies and then their transfer of technologies. The practical part contains the analysis of both selected countries from the per-spective of patent law, valid legislation, the responsible institutions and patent statistics for the last ten years. Additional chapter discusses the results of research and development in the university environment at three universities in the Czech Republic and Germany. The analysis is focused in particular on the procedure of obtaining a patent, then also the influence of the local authorities. The comparison of these two countries has revealed some certain similarities, but also striking differences between them. The Czech Republic is currently also slowly dis-covering the benefits of patent protection, but the results can be evaluated only after some time interval.
Public finance and innovations
Dobrovolný, David ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.

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