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Application and Testing of Effectiveness of the Internet in Professional Football Clubs Marketing
Klozar, Jan ; Čáslavová, Eva (advisor) ; Navrátilová, Miroslava (referee)
Název: Využití a ověření účinnosti internetu v marketingu profesionálních fotbalových klubů Název v angličtině: Application and testing of the effectiveness ofthe internet in the marketing area ofprofessional football clubs Cíle práce: Analýza současného stavu využívání internetu v marketingu profesionálních fotbalových klubů a následné zpracování doporučení pro české kluby, jak lépe internet v marketingu využívat. Metody: Práce byla vypracována na základě popisné a komparativní analýzy, analýzy SWOT a dotazm'ku. Výsledky: Práce popsala současnou situaci ve využívání internetu v marketingu českých fotbalových klubů. Tato situace byla nejprve porovnána se stavem využívání internetu zahraničními kluby. Následně byly zpracovány názory uživatelů internetu na oficiální stránky českých klubů získané z provedeného průzkumu. Z výsledků porovnání zahraničních stránek a názorů respondentů vyplynulo doporučení optimálru'ho zpracování využívání internetu pro tuzemské kluby. Klíčová slova: marketing, internet, marketingový mix, internet a marketing, popisná analýza, komparativní analýza, analýza SWOT, fotbal, profesionální kluby JanKlozar 31.3..2006 2
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Ice Hockey and Football Player Valuation Model
Eysseltová, Sylvie ; Novotný, Jiří (advisor) ; Dvořáček, Jiří (referee) ; Čáslavová, Eva (referee)
A general player valuation model in ice hockey and football that would estimate player transfer price based on performace atributes as well as on personal and club atributes doesn't exist. There are no general rules on player transfer market that would set the player transfer price. The main aim of the dissertation thesis is to set up a model that would estimate player transfer price on the player market at a level when the selling club would earn at least the same amount that he invested to he player. Specific model for football and ice hockey is also introduced in the thesis. The specific model estimates transfer price based on the price of a same quality player abroad. General and specific models fit together. They form a guideline for sport managers, agents as well as for public while estimating player transfer price. The models are introduced, the transfer prices are estimated and compared with known transfer price on the player market. The major acquisition of the models is transparent price settng for player transfers, focusing on player transfers from Czech Republic abroad. The models are easily reversible for different collective sports.
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Financial Reporting of Professional Sports Clubs (Wth a View to Main Elements of Intangible Assets)
Filinger, Jaroslav ; Janhuba, Miloslav (advisor) ; Müllerová, Libuše (referee) ; Čáslavová, Eva (referee)
The dissertation thesis concentrates on financial reporting of professional sports franchises. The thesis is divided into eight sections. In addition to introduction and conclusion the thesis includes the section focus on sports economics and five sections consider specific issues of professional sports clubs from accounting perspective. Section 1 accents an increasing importance of sport in society involving growing allocation of financial resources. Entry into stock is way to obtain an external capital. However this entry increases user's requirements on financial statements. Section 2 focus on economic background of professional sports franchises. Understanding of economic relations in sports branche provides correct interpretation of economic phenomenons and their recognition. Section 3 emphasizes importance of intangible rights in sports branche and presents approaches of intangible asset accounting included in IFRS and US GAAP. Section 4 be engaged in most important issue in sports branche -- economic relations between players and sports franchises established in the player contracts. This section concern about initial recognition of player contracts depending on type of acquisition and accounting of longterm liabilities included in the player contracts. Section 5 shows economic implications of league franchise (especially teritorial exclusivity) which are crucial for fulfiling the recognition criteria to be classified as an (intangible) asset. Key problem of subsequent recognition of league franchise is determining the useful life of an intangible asset. Section 6 present the main sources of revenues for sports franchises (operating segments) and their influence on the structure of financial statements. This section concentres mostly on recognition of revenues from sale of broadcasting rights guaranteed in longterm contracts. Section 7 focus on some economic and accounting aspects of operating a sports facility (especially subvencion and longterm lease of sports facilities). Section 8 summarise the main ideas included in this dissertation thesis.
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