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Suggestion of Financing of a Housing with Regard to the Household Budget
Holásková, Petra ; Kafková, Radmila (referee) ; Škapa, Stanislav (advisor)
This thesis deals with the critical analysis of cash expenditures having an effect on the family budget in case of finance housing. The theoretical part is aimed at defining the basic terms that are needed to the further understanding of the problem. The next parts contain a critical analysis of the expenditures associated with the financing of housing, including the proposals for measures to eliminate risks arising from the unforeseen expenditures associated with housing.
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Overdue receivables - accounting and tax legislation
Lichková, Iveta ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.
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The Analysis of the evolution of the banking portfolio's quality
Petrášová, Kamila ; Blahová, Naděžda (advisor) ; Kaimova, Nadira (referee)
The diploma thesis is focused on analysis of the banking portfolios quality evolution of the Czech market in observed period from 2004 to 2014. In the first part related regulatory rules and their changes are defined. The rules are listed for the categorization of the receivables due from customers, the creation of allowances, the portfolio concentration and the amount of capital. Next part of the thesis is focused on the analysis of the banking portfolios quality evolution of the whole banking sector. In this part are described factors, which influenced the banking sector in observed time period. In the last chapter the thesis examines quality of banking portfolio of three banks in related areas. For the comparison were used chosen financial ratios.
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The future of conventional energetics in the Transformation to a low carbon EU economy
Szarvasová, Jana ; Vondrušková, Barbora (advisor) ; Machytka, Daniel (referee)
Thesis has the aim to explore by usage of problem of global warming the interaction between two decarbonisation instruments of the European economy. The first instrument is the European emissions trading system, and the second one is a binding target share of renewable energy sources in the final energy consumption by 2020 distributed to national commitments. The thesis is divided into four chapters: the first one describes the issue of global warming, the second one characterizes the EU ETS, and third one shows the implementation of RES and the last chapter explores the interaction of the EU ETS and RES.
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Employee Benefits under the Czech Law
Klouparová, Iveta ; Müllerová, Libuše (advisor) ; Valášková, Mariana (referee)
The thesis deals with the topic of employee benefits in the Czech Republic. At first, the thesis sets employee benefits to specific area of the company, which is an in-house social policy of the company. Following part deals with the legislative framework, which regulates the providing of these benefits in 2015. The thesis includes a chapter describing the employee benefits, their structure and their various distribution systems. Analysis of the trends in the provision of employee benefits creates another part of the thesis. Three types of employee benefits are analyzed in detail: meal allowances, educational allowances and contributions to employees' pension savings. In the conclusion of thesis is explored the whole system of employee benefits used in the company Siemens Ltd., where are analyzed its individual benefits and includes evaluation of a questionnaire.
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The EU Emissions Trading Scheme and the Czech Companies
Franc, Martin ; Gráf, Václav (advisor) ; Vebrová, Ludmila (referee)
The introduction of EU Emissions Trading Scheme brings into the economy of the European Union the new constraint - the need to keep greenhouse gas emissions within specified limits. For the part of companies, and even for some countries, however, existence of the system so far has been contrary benefit. These countries include the Czech Republic. The aim of my bachelor's degree disertation is to evaluate how the system has affected the economy of Czech companies or entire sectors, and what to expect from future development.
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The Fiscal Impact of changes in European Trading System with emission allowances in Czech Republic
Novotný, Jakub ; Bolcha, Peter (advisor) ; Katreniaková, Dagmara (referee)
In this paper the fiscal impact of changes in European trading system with emission in Czech Republic is estimated. The first part is focused on theoretical background. The changes are described from the perspective of different sectors and also from the general point of view. The biggest change is the allocation of emission allowances via auctions, that's why the first part of this paper is completed by the analysis of auctions that have already been on the market with emission allowances. Empirical key part of the paper is focused on the estimation of the future price of emission allowances. For the estimation of parameters of key price determinants I use the method of ordinary least squares. The parameters are refined by the ARCH model. With the estimated future price is the fiscal impact in Czech Republic estimated and interpreted in the last part of this paper.
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Impact of the EU ETS on the czech companies
Cejnar, Michal ; Jílková, Jiřina (advisor) ; Vojáček, Ondřej (referee)
Emission trading allowances are one of the new instrument of the environmental protection, which is, as an EU ETS component, influencing almost 400 czech companies with just about 500 air polluting sources in the Czech republic. This diploma thesis deals with the main impact of the EU ETS on the czech companies. The analysis is focused on the first trading period 2005 -- 2007 and on the first year of the second trading period 2008 -- 2012. Methodology of the analysis is based on the qualitative research with individual in-depth interviews with czech companies and is focused on the research of induced costs and diverse approach and motivations of the large and small companies within the EU ETS
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Tax allowances in personal income tax in selected EU Member States
Veselá, Veronika ; Vančurová, Alena (advisor) ; Láchová, Lenka (referee)
The content of this thesis is a detailed analysis of individual types of tax allowances provided to individuals - residents, focusing on selected states of the European Union. Tax allowances are considered deductions, allowances, credits and tax band with a zero tax rate. The author explains the differences between these types of tax allowances, analyzes the types of tax allowances granted in selected states of the European Union and examines the tax yield of the basic types of tax allowances of the taxpayer with an average gross wage.
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