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Rent seeking in Sugar policy EU
Nováková, Jana ; Munzi, Tomáš (advisor) ; Zajíček, Miroslav (referee)
The aim of my bachelor's work is an analysis of acquiring allowance by agronomists on the land of the European Union, particularly in the sugar politics of EU. In the theoretical part I am going to focus on defining notions of the group of the interest, acquiring allowance from the view of the school of public choice and I will not omit the effective instrument of all interest groups -- lobbing. At the beginning of the analytical part, I intend to describe the history of sugar politics in EU and the Czech Republic. In detail, I will investigate individual options of rent-seeking by agronomists on the distorted European sugar market, which entail consequences of the loss of effectivity and have a considerably negative influence on consumers and developing countries. Partially, I will also touch on the ongoing reform of sugar politics, which has not met the requirements of the European Union so far. In conclusion, on the grounds of the above described analysis, I would like to assess the sugar politics as a whole.
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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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Tax Incomes of the Municipality Budget and Possibilities of Influencing their Amount
Kolihová, Radka ; Sedmihradská, Lucie (advisor)
The objective of bachelor thesis "Tax Incomes of the Municipality Budget and Possibilities of Influencing their Amount" is to describe an influence of municipality on amount of tax incomes within its budget. The first part deals with the legal regulations of municipality budgets in the framework of Czech law and international agreements. The second part defines basic characteristics of average/model Czech municipality and defines, to what amount this municipality is able to increase or decrease the tax incomes and what impacts it will have on the representatives of the municipality and its inhabitants.
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Influence of buried reserves on a shareholders'capital
Soukupová, Petra ; Skálová, Jana (advisor)
The Bachelor thesis deals with the problem of an influence of buried reserves on a shareholders' capital. First of all it describes the shareholders'capital and its components. Afterwards it reports the substance of buried reserves, the stadium of its turnover and especially differences of an acounting and a real shareholders'capital, which originate just from the influence of buried reserves in a company. By means of particular examples this thesis practically illustrates some posibilities of origin, maintainance and downfall of different kinds of buried reserves.
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Influence of legislaition changes on morbidity in Czech Republic
Pospíšilová, Jana ; Klazar, Stanislav (advisor)
Bachelors graduation thesis deals with relation between legislation on health insurance and development of disablement. It describes continuity of health insurance, in past only employee health insurance was included. Considered period is from 1990 to 2007, with modifocations since 2009. The thesis describes influence of not only legislation elements but also many other, such as unemployment rate, wages level, economic standing of a firm etc. Author works not only with national statistic data but also with specific enterprise long period data.
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The impact of taxation on decision-making between leasing and loan.
Zemanová, Radka ; Marek, Petr (advisor) ; Podškubka, Tomáš (referee)
The decision making between leasing and loan. Impact of taxation on deciding - income tax and value added tax. General characteristic of the leasing and the loan. The legislative and tax definition of leasing and bank loan. Main advantages and disadvantages of financing through leasing or loan. Discounted costs, net leasing advantage. A practical example of a decision on the financing of passenger car and machinery.
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Dlouhodobý hmotný majetek dle ČÚS a IFRS
Polanská, Lucie ; Mejzlík, Ladislav (advisor)
Cílem mé bakalářské práce je srovnat úpravu dlouhodobého hmotného majetku podle české legislativy a mezinárodních standardů finančního výkaznictví. Nejdříve se budu věnovat jednotlivým oblastem z teoretického hlediska. Vymezím základní pojmy a jednotlivé kategorie DHM z pohledu obou úprav, budu se věnovat problematice oceňování a odpisování, dále rozlišením technického zhodnocení a oprav a udržování. V praktické části využiji spolupráce s poradenskou účetní firmou a budu se snažit zhodnotit tvorbu vnitropodnikových směrnic, zejména se zaměřím na vliv daňových zákonů na vypracování směrnic v ČR. Dále uvedu také několik příkladů účtování dlouhodobého hmotného majetku a úpravu této problematiky v IAS/IFRS a zmíním se o evidenci dlouhodobého hmotného majetku. Věřím, že v závěru práce se mi podaří shrnout významné rozdíly mezi českou účetní úpravou a IAS/IFRS.
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The impact of the demographic trend of population aging to the pensionable system in the Czech Republic and posibilities of reform
Šemberová, Jana ; Kapinusová, Jana (advisor) ; Krebs, Vojtěch (referee)
Tato bakalářská práce zkoumá vliv stárnutí populace na důchodový systém v ČR. První část práce obsahuje přehled důchodových systémů a možných rizik, které ohrožují jejich finanční stabilitu. Následuje úvod do demografického vývoje věkové struktury. Druhá část práce začíná představením současného důchodového systému ČR, pokračuje analýzou současné a budoucí demografické situace v ČR a poukazuje na změny penzijního systému v procesu stárnutí populace. Závěry práce ukazují, že stárnutí populace má vliv na celkovou ekonomickou rovnováhu. Dále naznačují nutnost reforem důchodového systému a současně poukazují na to, proč je pro vlády obtížné reformovat současný průběžný důchodový systém s definovaným důchodem.
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