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Privatizace veřejných vysokých škol v ČR
Kremín, Jaroslav ; Munzi, Tomáš (advisor) ; Nováček, Jan (referee)
Ve své bakalářské práci bych se zaměřím na výhody soukromých vysokých škol (dále už jen SVŠ) oproti veřejným vysokým školám (dále už jenom VVŠ). V první části se budu zabývat zejména srovnáním českých vysokých škol se světovými a zejména pak s americkým terciálním vzděláním. Pozastavím se nad problémem, proč jsou SVŠ v České republice zatím veřejností chápány spíše jako alternativa k VVŠ a to až jako druhá alternativa. A ne jako prestižní záležitost jak je tomu ve světě. Diskutovat budu i téma přechodu z VVŠ na SVŠ. V analytické části budu dokazovat, že privatizací se vymýtí byrokracie z řad učitelů, zvýší se motivace studentů v důsledku finanční zainteresovanosti jich samotných, odstraní se současná stagnace v oblasti rozvoje inovačních prostředků samotných vysokých škol. Rovněž se zameřím na vliv státní regualce akreditací na rozvoj (spíše stagnaci) soukromých vysokých škol v ČR.
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Privatizace a její varianty řešení na příkladu velkého průmyslového podniku
Malušková, Iva ; Janíčko, Martin (advisor) ; Mach, Petr (referee)
Ve své bakalářské práci se zabývám některými aspekty transformace české ekonomiky, převážně týkající se privatizace státního majetku. Práce je rozdělena do tří částí. V první, teoretické části, jsem stručně nadefinovala základní termíny, které souvisí s transformací české ekonomiky. Jedná se zejména o teorie z institucionální ekonomie. Ve druhé části práce popisuji průběh privatizace v Československé republice. Zaměřuji se zde také na kupónovou privatizaci. V poslední výzkumné části jsem se zaměřila na jeden z nejvýznamnějších podniků na Uhersko-Hradišťském okrese, a to na podnik LET Kunovice. V této části práce ukazuji různé formy privatizace na podniku LET Kunovice, hodnotím jeho nástupnické firmy a také doporučuji další vývoj tohoto podniku.
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Accounting and tax view of the limited liability company
Šandera, Martin ; Müllerová, Libuše (advisor)
The object of this work is an application of accounting, tax and legal enactments to the limited liability company with the view of introducing reader to the problems and making a comprehensive survey of information advisable to know. The work contains explanation of company establishment including the initiation of book-keeping, intoduces to closing of books and to financial statements including related statutory duties, or shows operations within the equity of a company. Problems with transactions among related entities make significant part of this work.
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Tax aspects of business between associated enterprises -- stipulation of the method for distributive enterprise
Kuncová, Jana ; Jelínek, Michal (advisor)
This thesis "Tax aspects of business between associated enterprises -- stipulation of the method for distributive enterprise" considering associated enterprises and transfer pricing, as they are defined by documents of European Union, OECD and Czech Republic. It compares the definitions of associated enterprises and the arm's length principle according to OECD and the law of Czech Republic. It gives the list of methods transfer pricing which are used when making the prices for transactions between associated enterprises. These methods are divided into traditional and profitable - it depends on the kind of transaction. In the last part of this thesis on the basis of the analysis of these documents I recommend the optimal method for transfer pricing for a concrete enterprise.
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The transfer of hospitals into the stock companies
Jičínská, Aneta ; Písař, Pavel (advisor) ; Vebrová, Ludmila (referee)
This work deals with the transfer of the hospitals into the stock companies. These used to be under the state control, they have been regulated, but nowadays they are in the process to become the stock companies owned by the private or public sector. From this point, we can see the regulation was not effective and that is why they are beeing transferred into the private ownership. At the beginning of my work, there is described the state regulation and the changes which had happened after their transfer into the private companies. Furthermore, I deal with the issue of why this change has happened. In the following part I demonstrate the transfer into the stock company in the particular case of Pardubice regional hospital. In the final part of my work there is the evaluation whether the change was for better or not; if it was economically more advantageous to regulate the state hospitals or to transfer them into the private ownership.
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Transformation of Slovak republic (after 1989)
Lipka, Vladimír ; Kollár, Miroslav (advisor) ; Hudík, Marek (referee)
Práca analyzuje vývoj kapitálového trhu na Slovensku v období transformácie, popisuje vývoj obchodovania na BCPB a porovnáva vývoj BCPB s na burzách cenných papierov v strednej Európe. Vývoj kapitálového trhu na Slovensku bol ovplyvnení transformačný procesom. Hlavne kupónovou privatizáciou, jej zrušením a nedostatočnou reguláciou kapitálového trhu. Výsledkom kupónovej privatizácie bolo rozdrobené vlastníctvo, minimálny prílev kapitálu a poklesu hodnotu akcií. Kapitálový trh na Slovensku stratil atraktívny pre domácich ani zahraničných investorov a začal upadať. Kapitálový trh na Slovensku môžeme označiť ako nelikvidný, s nízkym obratom na trhu akcií, minimálnym počtom nových emisií a nízkou trhovou kapitalizáciou. A to napriek tomu, že má kapitálový trh rozvinuté všetky štandardné inštitúcie finančného trhu, legislatívu harmonizovanú s EÚ, regulovaný trh a zabezpečenú ochranu investorov. BCPB môžeme označiť ako dlhopisovú burzu. V porovnaní s okolitými štátmi je BCPB najmenej rozvinutá a zaostáva za ostatnými burzami vo všetkých ukazovateľoch. Zatraktívnenie kapitálového trhu by sa dalo dosiahnuť predajom časti strategických podnikov cez burzu, podporou stredne veľkých podnikov pri emisiách nových akcií a vytvorením nových investičných príležitostí pre investorov.
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Transportation in the region of Třebíč
Krulová, Eva ; Mervart, Michal (advisor) ; Ležáková, Petra (referee)
This thesis focuses on transportation in the region of Třebíč. The theoretical part is concerned in types of transportation. The main part analyses types of transportation in the region. It handles public transport and the level of transport services in the region, analyses and compares transport services of two small villages.
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Economic transition of Egypt
Heralecký, Antonín ; Adamcová, Lenka (advisor) ; Harmáček, Jaromír (referee)
In the first chapter natural, human and capital resources of Egyptian economy are characterized. In the second chapter the changes in economic policy after 1952 are described, from the era of Arabic socialism to the present period of economic transformation. The third chapter deals with the privatization process. In the fourth chapter deregulation of the economy is described, especially the land reform, the banking sector reform, monetary and fiscal policy. The fifth chapter deals with the process of opening of the econimy, thus liberalization of foreign trade and investmendd is described. The sixth and last chapter is focused on the structural changes in particular sectors of economy.
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SUBWAY - Logistic solution for central and eastern Europe
Benschová, Šárka ; Pernica, Petr (advisor) ; Grossová, Petra (referee)
Subway is the leading fast food franchise chain having over 29.700 branches in 87 countries and differentiating itself among other fast foods by serving healthy food. The chain's focus for further development is concentrated on the countries in Central Europe (Czech Republic, Poland, Hungary and Croatia) and its 47 branches. However, the concept of supply chain in this region is disunited and leads to unfair high costs and high requirements from the branch management. Therefore there is an urgent need to unite the logistic system. The idea is that all the branches in the region will keep two or three local suppliers providing delivery of vegetables, drinks and local specialties; other goods will be distributed by single logistics company in the form of consolidated supply. The new logistic concept for provision of availability of products needed for proper work of all Subway branches in Central and Eastern Europe in context of integration, unification and simplification of logistic chains and its effective management is suggested in the work from the logistic service provider point of view. The task is solved in three parts -- transportation of goods from the producers to the warehouse, its delivery to individual branches, and warehouses itself including the cost calculations. The analysis of supplier's location and the location of supplied branches conclusion follows on locating the warehouse unit near Prague. The kinds of goods could be divided into frozen, cooled, dry and non-food goods. The consumption of individual kinds of goods is specified and the process of supplying the warehouse, means of transport, number of drivers, consolidation on distribution routes and its frequency is suggested. The supply of 47 branches will be done with special means of transport with combined shipping space enabling separate transport of individual kinds of goods by using the mobile screens; on 5 routes always between 7:00 to 23:00 in every country on the same day. The warehouse is a key place for delivery consolidation according to the needs of individual branches in accordance with FIFO principle. About 70 different articles of goods are stocked in three parts; respectively in truss racks with longitudinal filling with capacity of 168 pallet spaces in the height of 4 pallets. The manipulation is provided by low-lift and high-lift trucks. The limit warehouse is rectangular with the area of 122.4 m2, Monthly cost are 485,- Kč for pallet space, the costs in the frozen and cooled warehouse are higher by 15,-Kč per pallet space, that is 500,- Kč. The total costs to supply all the Subway branch restaurants in the whole region is the total sum of costs for good acquisition, its transfer from suppliers to the warehouse, warehouse operations and distribution of goods to individual branches.
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