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Discounts in accounting
Mervartová, Andrea ; Pelák, Jiří (advisor) ; Vácha, Petr (referee)
The diploma thesis deals with the problems identifying the various types trade discounts in accounting and tax implications. The content of the thesis are specifically bonuses, discounts, gifts with purchase extra for free, loyalty programs and incentives in rental relationships. Alternative solutions to these advantages in accounting are given with regard to the current Czech accounting legislation and International Financial Reporting Standards (IFRS). The thesis is supplemented by modeling examples, where the accounting solution suggested from the perspective of the provider and the recipient advantage.
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Behavioral economics - how expensive is a bonus.
ZLÁMALOVÁ, Klára
In my bachelor thesis I focused on a relatively new field - behavioral economics. I tried to explain the main ideas concisely, I briefly described a history. Then I focused on the concrete topic and phenomenom - a bonus. I descibed the concept of the word ?gratis?, I wrote down the way how one of the behavioral economists - Dan Ariely see the whole problem, he claims that people are literally dazed by the word ?gratis?. I have been tested this idea through the using of questionnaires. 35 With using of two types of questionnaire I have researched if people are affected by bonus. If there are some changes in decisions of people when there is or it is not a free small product as a bonus. In my questionnaires people have chosen one object from two offered. In first type of questionnaire there was no bonus, in the second type there was added a pen for free as a bonus to one from the offered objects and I observed the changes in preferences of consumers. In total I collected 205 answered questionnaires and then I have evaluated the hypothesis using a software STATISTICA. I tried to answer if consumers´sex, level of education, job situation or a bonus have some influence on consumers´making decisions on the market. In my experiment I only found that sex has some influence on consumers. Men and women often have chosen different offer. I can´t verify positive influence of added bonus on consumers´ decisions. On the other hand, people have chosen the object without the added bonus more often, when they got the type of questionnaire without bonus than when they got the second type - with added bonus.
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Valuation and reporting of bonds from the perspective of an investor
Kočanová, Petra ; Procházka, David (advisor) ; Vašek, Libor (referee)
The work is devoted to bonds from the perspective of the investor. There are legal standards for issue of bonds and obligation to draw up conditions of issue and prospectus. There are described the basic principles and calculations of price, yield, maturity and risk. Main emphasis is placed on reporting bonds from the perspective of Czech accounting standards and international accounting standards. The work is completed with an application example of real negotiable bond analysis, where the important information is explained.
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The usage of management accounting information for motivation and evaluation of employees
Popelka, Martin ; Wagner, Jaroslav (advisor) ; Křižková, Lenka (referee)
This thesis deals with the usage of management accounting information for motivation and evaluation of employees. The first part is theoretical and it intorduces the basic approaches to motivation, and follow-up evaluation system. The various motivation theories and their potential application in practice are discussed. The practical part describes the motivation system in a particular company. First the Glasswork company is introduced and afterwards its motivation system is described. The motivation system in the Glasswork consists of indicators, which are used to calculate bonusses. Considerable attention is therefore devoted to these indicators in this thesis. At the end of the practical part is assessing if the indicators and the related algorithms to calculate the bonusses are set appropriately and that the motivation system works effectively. Finally the changes to improve the current situation are designed.
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The comparation of systems of remuneration in Městská policie hlavního města Prahy and Nemocnice Na Homolce
Kasslová, Jana ; Němec, Otakar (advisor) ; Tůmová, Hana (referee)
This thesis is focused on comparation of remuneration possibilities in a private sector and in a public sector and especially ability of public enterprise to influence its system of remuneration. Concepts as wage, salary, system of wages and system of salaries and other bonuses provided to employees are explained in this thesis. In the practical part the contentment of employees with their remuneration system in two public enterprises (Městská police hl. města Prahy a Nemocnice Na Homolce)is investigated by the questionnaire. Then results of both determinations are compared. Many employees are not satisfacted as can be seen in questionnaires. It is the effect of not knowing the remuneration system. Both organisations have to attend to suitable communication with their employees.
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