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Měření výkonnosti veřejných muzeí umění
Prokůpek, Marek ; Riedlbauch, Václav (advisor) ; Machek, Ondřej (referee) ; Wagner, Jaroslav (referee)
The issue of the economics of cultural institutions, their economic impact, and measurement of their performance has been paid systematic attention basically only in the past few years. PhD thesis analyses the methods of performance measurement in public art museums and creates economic models. Aim of my thesis is also to create a model for museum managers to measure the performance. Nowadays it is almost necessary to integrate performance measurement system in organization´s strategy decision making. The museum managers feel the pressure to prove that their organization is performing well by various stakeholders and we perceive the idea that multidimensional performance measures could fill the informational gap concerning performance, quality, and the artistic value of cultural programs. The mixed research method was employed in this research. Qualitative data was obtained from the questionnaire and interviews. Quantitative data was obtained from the questionnaire, annual reports and reports of The National Information and Consulting Centre for Culture (NIPOS). The aim of this study is to propose a comprehensive multidimensional model to assess art museum activities. This model takes into account the scope and character of museum´s mission. This model consists of implementation of Data Envelopment Analysis into Balanced Scorecard.
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The Czech Republic's Debt Financing: Causes and Risks of the Current Situation on the Bond Markets
Švadleňák, Michal ; Pavelek, Petr (advisor) ; Pekárek, Štěpán (referee)
This thesis is focused on the comparison of methods of financing budget deficits and national debt management in the Czech Republic with other OECD countries in the context of the current situation on the global financial market. The first part describes the methods of financing budget deficits in the Czech Republic which are compared with selected OECD countries. The second part is aimed at the impact of foreign exchange interventions of the Czech National Bank on the domestic bond market and it is compared with negative interest rates policy. The last part analyses the impact of the Public Sector Purchase Programme on the Czech Republic's bond market. The thesis implies that besides other factors, foreign exchange intervention of the Czech National Bank have an impact on the current situation on the bond market. While the impact of the programme PSPP has not yet proved.
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The Ability of the Financial Statements of Insolvent Companies to Provide Reliable Information
Hospodka, Jan ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
This thesis aims to analyse the financial statements of entities that filed for bankruptcy in 2015. Firstly, the theoretical part of the thesis provides explanations for technical jargon in relation to insolvency and subsequent proceedings in relation to entities that went bankrupt. Secondly, it also elucidates related legislation through analysis of particular items in financial statements - the balance sheet and the profit and loss statement - to determine the problematic indicators within these statements that can aversely influence the ability of financial analysis to provide accurate and reliable information regarding the financial health of the entity. Finally, the last theoretical chapter addresses the advantages and limitations of the particular financial ratios and analysis that is used in the subsequent practical part of the thesis. The goal of the practical part of the thesis was to determine the ability of the analysed financial ratios to provide reliable information to shareholders and third parties to assess company health, and also scrutinise potential limitations. Since the thesis focuses on bankruptcy, the researcher analysed financial statements from three years prior to their bankruptcy. The aim was to determine whether the analysis, and in particular, which financial ratios could raise red flags and predict the nearing financial difficulties these entities were about to endure.
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Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice
Holub, Ondřej ; Molín, Jan (advisor) ; Pelák, Jiří (referee)
This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophisticated economic criminal activities. This thesis is grounded in an interdisciplinary context and applies economics, taxes, accounting, law, criminology and forensic science. It also combines theoretical background with practical case study analysis. Stemming from the case study analysis and the comparative perspectives from the US, this thesis proposes practical solutions proposals for the police work. One of the common features of both Czech and the US system is the essential role of experts. The added value of this thesis includes 10 different proposals in the legislative, institutional, informational and practical police area, such as establishing special police unit tasked with accounting and audit frauds, protection of whistleblowers, more severe punishments, uniform tax software and electronic evidence, better coordination between police and the tax authorities, improving the education of policemen in the economic, tax and accounting area, cooperation with academia and police internships of economics students and also enhanced international cooperation. One cross-cutting finding is the absolute necessity of close and long-term cooperation and coordination between police, judiciary, tax authorities and academia, sharing knowledge, information and know-how and critically analysing recent trends and practical issues. That is the only way how to effectively improve the fight against this complex white-collar crime.
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Effect of nutrients deficiencies on root architecture and growth of winter wheat
Rattanapichai, W. ; Klem, Karel
The study of the effects of N, P, K deficiencies on root architecture and growth was tested in phenotyping platform with winter wheat (Bohemia variety). The experiment was arranged with 4 treatments: Complete nutrient, Without N, Without P and Without K. The root were grown on the surface of vertically fixed black filter paper sheets (30x60cm), covered from both sides by black plastic sheets (PVC-P). The system was setup with a micro-irrigation channel in the top of sheets to ensure circulation of hydroponic medium as hydroponic system. Eighteen days after transplanting, we took the root images by the standard RGB digital camera. To evaluate the root architecture parameters the "SmartRoot" software was used. The results showed that nutrient deficiency had effect on root architecture of winter wheat. N deficiency increase in total seminal root and lateral root length and root/shoot ratio, while P deficiency resulted in increase of mean root diameter, total root area when compared to the control. N deficiency also decreased root and shoot dry weight and total leaf area. However, nutrient deficiency slightly decreased lateral density. There was a slight effect of K deficiency on root architecture when compared to the complete nutrient application. The increasing of leaf dry weight was related with the increased of root dry weight.
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Porovnání nekonvenční měnové politiky ECB a FED
Bohůnek, Matěj ; Hnát, Pavel (advisor) ; Marcel Bluhm, Eric Pentecost and (referee)
The monetary policy of the Fed and the ECB has greatly change as a result of the global crisis. The goal of the thesis is to analyse the evolution of unconventional monetary instruments in the USA and the EU after the outbreak of the global crisis and nowadays with the help of pivotal economic models; namely, the IS-LM-BP model and the quantity theory of money. In addition, the paper should assess the impacts of adopted instruments and programs and draw conclusions about their success. The theoretical part explains the IS-LM-BP framework and the quantity theory of money and describes the unconventional monetary tools that the central banks can use when the interest rates reach the zero lower bound. The practical part analyses EU and US economy with the explained models. Furthermore, the implemented instruments of the Fed and the ECB are described and compared. The thesis should be concluded with the claim that the transmission mechanism was restored with the help of the non-standard measures, however, the desirable price level stabilization has not been reached.
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Statistical analysis of the results of business Gardenline Ltd. and its prospects
Kyzlík, Luboš ; Prášilová, Marie (advisor) ; Jiří, Jiří (referee)
The thesis deals with statistical analysis of the results of activities company Gardenline s.r.o. It is a medium size company engaged in construction work and gardens modifications. At the beginning, defining the objective and methodology of work, consisting of mainly horizontal and vertical analysis, ratio analysis, cash flow and reputable and bankruptcy models. Literature research defines companies and company business in the Czech Republic, including financial management, financial planning analysis, areas of support within the state and the European Unionand and small and medium company business connection to regional development. Followed familiarization with the analyzed company, which includes a brief profile of the company, line of business, organizational structure, objectives and position in the market. Results of the work, which builds on a literature review, methodology, evaluate individual values declared indicators. On the basis of the evaluation of proposals are set out recommendations for further development. The data sources are the balance sheet, profit losos and Statements of cash flows provided by company management Gardenline s.r.o.
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Foreign direct investments and their impact on the Czech Republic
Klugová, Kateřina ; Burian, Stanislav (advisor) ; Milan Robin, Milan Robin (referee)
The theoretical part of the dissertation is dedicated to the balance of the payments as well as to the theory of the direct foreign investments with the linkage to new methodology of the balance of the payments. The determinants of the direct foreign investments are consequently introduced in the economic theory. The attention is to the higher extent dedicated to the industrial and territorial break-down. The incentive system and the Agency for the support of incoming direct foreign investments (CzechInvest) are described and introduced in the connection with the system functioning in Czech Republic. The incoming direct foreign investments in the period from 2004 to 2014 are analyzed in the second part of the dissertation. The time series were set up on the basis of the annual reports and the databases of Czech National Bank; the evolution phases of direct foreign payments is consequently analyzed with the regard to the respective industries and territories. The development of the direct foreign investments and their impacts on Czech Republic is assessed in the conclusion of the dissertation. It is concluded that the development of the incoming direct foreign investments is in a close correlation with the economic situation in Czech Republic and neighboring countries. The dissertation confirms that the economic and also non-economic factors of each country are key determinants for the final level of the incoming direct foreign investments.
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Hotel systems
Kunková, Kateřina ; Jenčková, Jiřina (advisor) ; Vaško, Martin (referee)
The aim of this thesis is to analyze and compare hotel systems Hores and Protel. The first part highlights the application of the information and communication technologies in general in tourism. The second part focuses on hotel systems used both worldwide and in the Czech Republic. Subsequently, it concentrates in detail on Hores and Protel systems. In the last part, the beforehand chosen parameters are analyzed and evaluated. In addition, the results of carried out questionnaire are presented and assessed. Furthermore, a SWOT analysis evidences the negatives and positives of both systems. In the end, the thesis states the overall evaluation of the systems and presents proposed changes.
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Analysis of Cross-border Mergers on the Czech Market in the Period 2018-2015
Plucarová, Iveta ; Žárová, Marcela (advisor) ; Skálová, Jana (referee)
This Master's thesis concerns cross-border mergers on the Czech market. The aim of the thesis is to identify their main trends. Though the theory of both cross-border and domestic mergers is mentioned, the emphasis is placed on the analytical part. The analysis is based on real life data of mergers which were realized from 2008 till 2015 and in which a Czech company took part. The research focuses on the development of quantity and type of cross-border mergers whose project was filed in the public register, quantity of finished mergers, number of participating companies and the country under whose legal system the participating companies operate, the position of Czech companies, ownership structure of participating companies, their legal form, reasons for realization of mergers, exchange ratio, decisive day assessment in relation with the balance sheet date and processing time of a cross-border merger.
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