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The Analysis the Financing of the Higher Educational System in the Czech Republic and Other Selected OECD Member Countries
Tomanová, Zuzana ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The aim of this bachelor thesis is to analyse the financing of the higher educational system in the Czech Republic and other selected OECD member countries and the comparison of these systems. The Czech Republic is not the only country where the financing of the higher education is subject to serious discussions. The Czech educational system deals with a lack of funds which represent the basic structural problem. Many countries come to reformative steps that should handle this issue. The theoretical part concerns the theory of human capital, the role of education in society, the educational politics, the financing mechanisms of the higher education and the financial flows. The practical part analyses the tertiary education in the Czech Republic, Germany, Sweden, Great Britain and Slovenia. Expenses on education will be compared in relation to GDP and state budgets of the selected countries. Subsequently, the differences of the individual higher educational systems will be described by means of the comparison method.
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The theory of estate valuation, the comparison of market and administrative approach to real estate valuation.
Trepešová, Iveta ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
The aim of this thesis is to make a report of the family house, buildings and buildings sites to referring to it. The theoretical-methodological chapter defines the basic terms and the main terminology used in the theory of real estate valuation, terms for price and value of the real estate, forms of ownership, main documents for real estate valuation, land register, features experts and valuer and professional and international organizations in the area of valuation and finally specify the individual methods of administrative and market approach valuation of real estate. In the practical part, in the accordance with the administrative approach which uses cost method and then is applied to the market approach, where valuation program Delta-NEM was used, using methods according to the technical and administrative indicators, and the building site value determined according to the methods of the class position.
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Analysis of consumption tax development in the Czech republic during the period 1993 - 2011
Ježek, Jakub ; Zeman, Karel (advisor) ; Doležalová, Antonie (referee)
Analysis of consumption tax development in the Czech republic during period 1993 -- 2011 stresses two important turning points which influenced the legal framework of consumption taxes. The adoption of the law no. 587/1992 Sb. set the consumption tax legislation. The law distributed subject of taxation by its characteristics into several categories: mineral oils, ethyl alcohol, beer, wine and its intermediates. Taxation was defined for each category. It was the first step to the integration of the czech consumption tax legal framework to European union legislation. The second turning point was adoption of the law no. 353/2003 Sb. which adjusted consumption tax legal framework because of Czech republic accession to the EU. The entire tax administration was transferred to Custom office, which caused higher tax collection effiency and restraint of the tax evasion. Furthermore consumption tax rate of mineral oils and tobacco products increased. The current consumption tax of ethyl alcohol, beer and wine is severalfold exceeded minimum rates set by EU. The positive dependence of the tax revenue on the level of consumption tax rate in the Czech republic was proved by the emperical evidence. In years 2008 and 2009 was registered significant decrease, however it was caused by the recent economic crisis.
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Ocenenie podniku
Oravčík, Vladimír ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
The aim of this Master's Thesis was to find enterprise value dated 31. 12. 2012. To set the enterprise value I used method of discounted economic value added EVA. Evaluation was made in software named Evalent. It is supporting tool for valuation of companies. Part of analysis was SWOT analysis and strategy analysis. To find the value of company I made financial plan of company based on data disposable for evaluation. I compared company with its main competitors and result of the comparison is that company is above average in each evaluated field. Value of company was set to 997.959.000 CZK.
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Oceňování podniků v insolvenčním řízení
Stavjaník, David ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
The diploma thesis deals with several areas of issues related to valuing companies in bankruptcy proceedings. These spheres are interconnected. First and foremost it deals with the reasons for company valuation and perspectives of different subjects on this valuation. The second sphere of the thesis is the analysis of valuation approaches that are based on legal regulations of the Czech Republic. The last part of the paper is application of the valuation on a specific business company with subsequent confrontation with the actual realization of the company. Valuation is of crucial importance to creditors because it is determining in relation to their subsequent meeting the submitted claims.
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The theory of rent-seeking and the public procurement in the Czech Republic in years 1993 - 2011
Krejčová, Jana ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The aim of this thesis is to analyze the development of legal and institutional framework of the public procurement in the Czech Republic from 1993 to 2011 and on the basis of this analysis to determine their influence on rent seeking in the public procurement. The main problems of the public procurement in the CR are also discussed in this thesis. The process of awarding and execution of the public procurement is very topical. A hundred of billions from public funds are yearly spent through the public procurement in the CR. Currently, the intense debate about the influence and importance of the public procurement act amendment are taking place. The theoretical part covers the general theory of rent seeking. The basic characteristic together with the economical aspects of the public procurement are also explained here. The analytical part is focused on the development of legal framework of the public procurement from 1993 to 2011. The main accent is put on the defining of the space for rent seeking during awarding, execution and follow-up control of the public procurement. The development of institutional framework of the public procurement arrangements in the CR, namely the activities of the Office for the Protection of Competition, the Supreme Audit Office and the Ministry of Regional Development, are defined in this part. Further, the main problems of the public procurement in the CR together with their possible solutions are described here. The thesis uses the method of comparison of the different public procurement acts which were implemented during the years 1993-2011 including the comparison of the institutional framework in order to detect the positive and negative influence on the rent seeking in the public procurement.
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Euro crisis or the crisis of public finance?
Pavelčík, Pavol ; Řežábek, Pavel (advisor) ; Zeman, Karel (referee)
The diploma thesis focuses on the current economic problems of the eurozone, which are caused by the existence of independent monetary policy and seventeen fiscal policies. The theoretical part describes the complex relationship of fiscal and monetary policies as well as the optimum currency area criteria. The practical part analyzing monetary policy in terms of inflation, inflation differentials, development of the real effective exchange rate, credit expansion and the impact of low interest rates on the creation of housing bubbles. Analysis of fiscal policy focuses on the criteria of the Stability and Growth Pact in terms of the fiscal deficit and government debt development. At the end, the diploma thesis provides a brief description of the new fiscal agreement and the European Stability Mechanism treaty.
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church restitutions: justice or injustice more
Šantrůčková, Adéla ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The aim of this work is the analysis of the restitution process, with special attention to the so-called "church restitution." Preparing legislation which presupposes a very different approach in the process of restitution at church bodies over other beneficiaries. The theoretical part describes the process of transformation of the Czech economy, with the main emphasis is on change of ownership. Explained, the terms relating to the right transformation property rights and restitution. Introduction The analytical part focuses on the relationship of the Church to the property in the historical period from the reign of Joseph II to the period after 25 February 1948. Subsequently studied development of our own process called restitution of church property from 1989 to the present. Based on the information this work should be answered in its conclusion that the forthcoming legislation is really an attempt to redress and justice or just another injustice to all current eligible persons.
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The Development of Price Control in Czech Republic from 1989 until Present
Klement, Josef ; Zeman, Karel (advisor) ; Zemplinerová, Alena (referee)
The aim of the thesis is an analysis of price control in the Czech Republic from 1989 until present and identification of positive and negative effects of the control on market environment in the examined period. One fifth of the consumer basket which is used to measure inflation by Czech Statistical Office is subject to the price control of usual prices. Therefore, the price control influences wide variety of services and goods and thus, the analysis of this control is still very interesting and up to date. The theoretical part characterizes terms and definitions such as a theory of price control, kinds of control and a theory of price from the theoretical point of view. It also describes fields that are included in a state price control. Another important part describes views of different economical schools on the issue of the state price control and theory of ownership. The practical part deals with the analysis of price control in the Czech Republic in a time span from 1989 until present. The first part analyzes price liberalization which is one of the pillars of transformation of the Czech Republic after 1989. Other part characterizes the remaining period, in which, the most important part is the accession of the Czech Republic to the EU.
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The development of public debt in the Czech Republic with reference to development of debt service from 1989 to present
Košina, František ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The main aim of this work is to map the development of public debt in the Czech Republic with reference to development of debt service from 1989 to present. The chosen topic is current from political as well as economical point of view because the management of the budget deficit is getting worse and worse. While the debt service indicator is used for monitoring of indebtedness of villages and regions, it is not publicly presented at national level. The main technical terms and basic economic theory of income and expenditure of public finances, the budget deficit, government deficit, debt service and demonstration of its calculation are going to be explained in the theoretical part. The work itself is focused on specific developments in public debt as well as debt service and on comparison of these two variables. The analysis should answer the question why the public debt service is not presented.
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