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The foundation sector in the CR, task, accounting view, audit
Jošt, Marek ; Králíček, Vladimír (advisor) ; Takáčová, Hana (referee)
The aim of the thesis is to provide the reader the information about the work of foundations and endowment funds in the Czech Republic. This work deals with the fiscal, financial and management accounting issues as well as contributions from the Foundation Investment Fund. Separate chapters are devoted to statutory audit of foundations and endowment funds. There is also mention of the financial support of these non-profit entities from the lottery companies. In the last part of this work there is a foundation sector survey and evaluation of publishing requirements of non-profit entities in relation to users of financial statements.
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Are pay-per-bid auctions a type of lottery?
Trnovská, Zuzana ; Svoboda, Miroslav (advisor) ; Potužák, Pavel (referee)
This paper examines whether pay-per-bid auctions are a type of hazard, alternatively a type of lottery. The testing is carried out on the data from auctions that took place on the Czech auction portal Bonus.cz. Based on the comparison of defined hazard properties with the attributes of pay-per-bid auctions I have concluded that these auctions are rather a type of hazard than a way of shopping. I further use statistical testing to show the use of strategies which increase the probability of winning the auction. The presence of these strategies proves that the possibility of winning may be affected by players and thus these auctions cannot be considered a type of lottery as is defined in the currently valid Czech code of law.
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Marketing hazardniho průmyslu
Rožek, Jan ; Štědroň, Bohumír (advisor) ; Stříteský, Václav (referee)
This thesis is studying the current global as well as Czech gambling industry with the focus on internet gambling activities. The work begins with the description of various gambling activities. The focus is taken on the internet gambling activities with description of the specifics and the current European as well as US legal frame. Next part is dedicated to the psychology of gambling together with the pathological gambling addiction. In next part the thesis studies the current situation on the Czech market - history, main official legal providers as well as main grey market providers. Second part of the work is the case study of the launch of the internet lottery games by Fortuna Entertainment Group. This case study is based on a desk research of previous successful best practices in the internet gambling industry from all around the world.
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Strategies in pay-per-bid auctions
Podešva, Jiří ; Svoboda, Miroslav (advisor) ; Dudáková, Tereza (referee)
In this paper I analyze pay-per-bid auctions. On the bids made in auctions I research strategies of players. I confirmed the hypothesis that players timed signal bids. I have demonstrated that shortening the interval extension auction decreases signaling in the auctions. Then I haven't demonstrated reduction signaling in beginner auctions. I also concluded, that the benefits in form of restoration of half used coupons for the player who was at the second place, doesn't increase the average number of bids made in auctions. My final conclusion is that the auctions with cheaper goods introduce on average higher returns for auctioneer than the auctions with more expensive goods.
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