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Incentives in trade relationships
Vácha, Jan ; Pelák, Jiří (advisor) ; Ševcovicová, Edita (referee)
The content of the diploma thesis are incentives in trade relationships from the view of accounting and taxes. The thesis is focused mainly on incentives in lease relationships, bonuses, rebates, discounts and customer loyalty programs. The thesis discusses different possibilities of accounting solutions from the view of provider and recipient. It is also deals with the tax solution. The comparison of accounting solution according to Czech regulation and International financial reporting standards IFRS is part of this thesis.
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Bills of Exchange and Promissory Notes and Their Role in International Business
Jinoch, Pavel ; Černohlávková, Eva (advisor) ; Chaloupka, Jiří (referee)
The objective of this thesis is to analyze the functioning of bills of exchange/promissory notes in selected areas of international business, with an emphasis on their security and credit functions. The subject of the first chapter is the introducing the parties involved in bills of exchange, then the specification of the essentials of this instrument and the description of the main effects resulting from the use of clauses. The core of this chapter is the analysis of bills of exchange transactions. The second chapter deals with possibilities of using this commercial paper in the following banking products -- documentary credit, documentary collection, discount credit and forfeiting. The last chapter is dedicated to the analysis of a blank bill, with particular emphasis on the risks connected with this security instrument.
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Sales promotions, its structure, economics, accounting and tax context
NOVÁKOVÁ, Jana
Tématem mé práce je podpora prodeje. Podpora prodeje je jedním z nástrojů nepřímé komunikace v marketingu. Zahrnuje soubor různých motivačních nástrojů převážně krátkodobého charakteru, vytvářených pro stimulování rychlejších nebo větších nákupů určitých výrobků či služeb. Podpora prodeje dokáže zákazníka okamžitě motivovat k uskutečnění obchodu. Její význam stále roste. Podpora prodeje proto představuje aktuální výhody, které zvláště v současné době hrají velmi významnou roli v konkurenčním boji. Podpora prodeje stejně jako ostatní nástroje propagace souvisí s finančními, účetními, daňovými a dalšími aspekty. Právě jejich vzájemná interakce představuje výsledný efekt podpory prodeje. Vše se promítá do evidence, resp. způsobu vedení účetní a daňové evidence.
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Economic decisions of sellers on the discount servers
Škodová, Ivana ; Svoboda, Miroslav (advisor) ; Kovanda, Lukáš (referee)
The thesis examines, why sellers offer their products on servers of group buying. On the basis of the theory were chosen characteristics that can be expected from specific sellers' strategy. These assumptions are tested in practical part of the thesis by the questionnaire, which were submitted to sellers. The theory assumed with economies of scale will offer higher quantity of coupons necessary for activation of discounts. Advertising expected offers containing lesser number of coupons per customer. The time to which the offer applies should be the deciding factor for the demand fluctuation. The price discrimination should not limit total of coupons. At the same time the offer should not limit quantity of coupons per costumer. The outcome of this work is to refute thesis of economics of scale. On the contrary, advertising and fluctuation in demand already confirm thoughts offered by the theory. Even though the price discrimination followed theoretical assumptions it was not possible to collect enough data to confirm hypothesis.
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The Needs and Interests of Youth in the Sphere of Tourism
Černá, Jana ; Syrovátka, Oldřich (advisor) ; Valovičová, Eliška (referee)
The thesis is devoted to tourism of youth with focusing on the needs and interests. The theoretical part deals with issues of tourism of this segment and marketing research. The practical part focuses on a survey to determine preferences of students of selected universities in relation to the services provided by travel agencies. Collected data are then compared with information contained in the theoretical part and serves as a base for marketing advice to the Autoturist travel agency, Plc.
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Analysis of the discount server type Groupon.com
Nedvídek, Daniel ; Svoboda, Miroslav (advisor) ; Dudáková, Tereza (referee)
My work is focused on selling the goods and services via sale servers such as Groupon.com, which is a new brand on the Internet in the Czech Republic. This work consists of the main idea description on which "the selling model" is based on, its origin, development and the other possible alternatives of selling. I tried to find out the reasons why this kind of selling is so popular from customers', sellers' and negotiators' aspects. I used a model that helps me to explain the relation between the number of sold products and selected parameters. The model is based on the dates which have already been finished on the Czech sale servers. Furthermore there are all the results of my questionnaires filled by sellers and customers as well.
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The collective buying phenomenon in the Czech Republic
Majstrová, Jitka ; Kubálková, Markéta (advisor) ; Kubálek, Tomáš (referee)
Collective buying has become a widespread trend on the Czech Internet during the last year. This thesis deals with the phenomenon of collective sales and its aim is to find out how the system works and why different parties join it. The first chapter presents the development of collective buying in the world and what it means in the Czech Republic nowadays. The second chapter specifies several reasons which motivate customers and entrepreneurs to join the system and it mentions a number of marketing activities of the intermediaries influencing the customers' decision. The whole process of the discount activities is described in the third chapter and the fourth one analyses the opinions of Czech customers and entrepreneurs on sales campaigns.
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Group buying servers
Kopřiva, Michal ; Svoboda, Miroslav (advisor) ; Špecián, Petr (referee)
This paper analyses distribution of discounts by servers of group buying. Group buying is defined as form of distribution of coupons, which is one of forms of discounts. Analysis of data about past sales and data from questionnaire show that limits, which are characterizing element of group buying, aren't often set by sellers. Next this analysis show, that social aspect is major difference from other forms of couponing. Analysis of range shows, that the range of group buying coupons is different from range of classical coupons. Group buying servers sell mostly brand new products and services with social aspect.
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The creation and application of claims management system in a particular company
DOLEŽALOVÁ, Lenka
The topic of this thesis is creation and application of claims management system in a particular company. The aim is to carry out analysis of a current state of allocating discount range, reviewing criteria of decision process- maturity of invoices, reminder cycle, competition in a given area, assessment in various time horizons. In practice, apply own proposal of claims management system, analyze the impact of a new system on profitability and financial solvency of the company.
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Discount for lack of marketability in terms of Czech Republic
Stöhr, Martin ; Mařík, Miloš (advisor) ; Luxemburk, Patrik (referee)
The first chapter defines the liquidity and determines the cost forming the illiquidity discount. The second chapter assesses the various methods and studies relating to estimation of the discount for lack of marketability for minority interests within the U.S. markets. The third chapter identifies the effects of factors that influence the discount in the in the Czech Republic differently from the U.S. markets. The fourth chapter focuses on factors affecting the level of the discount within převiously observed range and determines the basic method for calculating the discount for lack of marketability for minority interest in the Czech Republic. The fifth chapter deals with the possibility of converting the discount for lack of marketability into risk premium in the CAPM model. The last chapter focuses on determination of the discount for lack of marketability for majority interests.
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