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Investment stimulation -- possible negative consequences and system of investment incentives in the Czech republic
Honsa, Viktor ; Kindlová, Eva (advisor) ; Mach, Petr (referee)
The importance of investment in economy is undisputable. For that reason the programs supporting investments represent the firm part of economic policy with the goal to influence the flow of capital investments. The topic of frequent discussions is the support of capital investments in the form of investment incentives, especially the purposeful providing of incentives and their effect on economic indicators. Purpose of this work is not only to draw the attention to the negative consequences, which could occure due to granting of investment incentives but also to provide the impartial view on the state of economy in the Czech Republic.
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Grants utilization in financing and evaluating of investment
Salabová, Eliška ; Mikovcová, Hana (advisor)
The purpose of this thesis is to specify the most suitable encouragement program for a chosen small-scale enterprise. If a suitable program is chosen the enterprise will be therefore able to gain funds from the Grants of the European Union to finance its capital project. After selection of a proper program the capital project will be evaluated by means of standard methods of evaluating investments. The results of investment evaluation will help to make decision about which source of funds (own resources, loan or combination of both) is optimal in light of profitability and risk.
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Analysis of the structure and the progression of companies on the ICT market in the Czech republic
Obrázek, Michal ; Benáčanová, Helena (advisor) ; Koubský, Petr (referee)
This work analyses the structure and the progression of the ICT market in the Czech republic. The first part deal with czech ICT market segmentation with regards to different methods of particular institutions. The next chapter describes specific environment of the Czech republic, factors and conditions influencing the ICT market and companies progression. It is especially focused on macroeconomic development, policy in relation to ICT market, grant policy, flow of foreign direct investment, availability of labour force and relevant information technologies. The work also analyses market progression and related economic indicators such as a market volume measured by expenditures into ICT products and services and share of these expenditures in total GDP as well as expenditures per one employee. In addition it offers a view of progression of foreign trade with ICT products. The main part of this work deal with the structure of companies on the information a communication technology market in the Czech republic. The aim of this part is to analyze basic structural indicators such as number of active firms a its structure in accordance with their residence, legal entity and time of estabilishment, number of employees, revenues per employee or value added generated in ICT sector. The chapter also contains survey of firms from relevant ICT segments ordered by achieved annual turnover.
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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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Global grants in nonprofit sector
Honců, Martina ; Khendriche Trhlínová, Zuzana (advisor) ; Kadeřábková, Jaroslava (referee)
The degree thesis treats the problem of Global grant in nonprofit sector accorded within Single programming document for Objective 3 of the NUTS 2 Prague region. The Global grant is simplified grant scheme awarded to nonprofit organizations active in social sphere, which focus on persons endangered by social exclusion. The degree thesis defines the theoretical framework of all correlations necessary for valid insight into the problem. Among the concepts defined are nonprofit sector, nonprofit organizations, their financing, regional policy of European Union acting through the European Social Fund awarding funds precisely for Global grant. The nature of Global grant is further examined by looking into project approval procedure falling within the grant, handling of monitoring indicators and positron and impact of the Global grant on nonprofit organizations.
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Regional Policy of the European Union and its Growth Effects on the Southern Italian Regions
Klán, Robert ; Abrhám, Josef (advisor)
Region policy of the European Union seems to be one of the most important policy at the supranational level. While it represented only a negligible item on the european budget in the 80s, today it occupies, from the expenditure volume point of view, a second place already. During this dynamic period of time Cohesion policy has become an object of number of political but also special discussions, gained many favorers and opponents. With regard to the considerable amounts of money it has granted, it is worth of detailed attention. Italy has become the seond largest beneficiary from the Structural funds between 1989 an 2006. Its economy is characterised by a substantial geografic dualism where its Southern "periphery" has been struggling with continuous socio-economic difficulties. These regions have had a change to benefit from the generous Structural funds for a considerable period of time. This study tries to analyse the effectiveness of these financial resources, in other words, it considers empirical analysis of the marginal growth effects of these resources on the Southern Italian regions.
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Financing and subsidizing of small and medium enterprises
Hybler, Michal ; Zemplinerová, Alena (advisor) ; Mládek, Josef (referee)
Small and medium sized enterprises constitute an overwhelming majority of all companies in the economy. They are the resource of the growth of GDP, innovation and significantly contribute to the employment. Representatives of the European Union are aware of the important role which these companies play and they try to create the most convenient and optimal business environment. The small and medium sized enterprises are supported through institutions such as Czechinvest and the ČMZRB which receive funds from structural funds of the European Union and the state budget. In my thesis I made evaluation of the projects of the SME Finance Facility program under which subsidy and credit lines were granted to the ČMZRB and various leasing companies. Finance was provided from various european development banks and were intended to grant the loans and leasings with better conditions than loans and leasings from unsubsidized banks. Based on the results from the survey I came to a conclusion that the program was relevant only to a certain extent because companies had significant alternative opportunities of financing their investment projects.
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The business plan - building of photovoltaic system of company SOLAT, s. r. o.
Štrynclová, Monika ; Svobodová, Ivana (advisor) ; Čapek, Pavel (referee)
The graduation theses is concerned with elaboration of business plan whose theme is building of solar power station in locality of Velké Hamry. The aim of graduation theses is evaluation of building and operation of solar power station through the medium of methods which make for assessments of investment as well as entire business plan processing which should be used in application for granting of credit and in application for financial support of Operational program of Enterpreneurship and Innovation.
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Fundraising
Havel, Tomáš ; Boukal, Petr (advisor) ; Vávrová, Hana (referee)
Theoretic part of this thesis describes terms like civil society, non-profit sector and non-profit organizations. Then is described activity of fundraising as a main theme of this thesis. Practical part of this thesis contains methodical instruction of asking for financial resources from structural funds of European Union through the program SROP.
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