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Income and option approach to patents valuations
Svačina, Pavel ; Mařík, Miloš (advisor) ; Čada, Karel (referee) ; Jakl, Ladislav (referee)
Disertační práce se soustřeďuje na analýzu a zhodnocení výnosových a opčních metod oceňování patentovaných vynálezů. Analýza a zhodnocení jsou provedeny pod zorným úhlem značně specifických rysů vynálezů, jakými jsou: jedinečnost, úzká obchodovatelnost, symbióza s jinými aktivy, nerivalitní užívání a významná specifická rizika. Úvodní část práce pojednává o základních právních otázkách ochrany vynálezu, základních faktorech majících vliv na hodnotu vynálezu a specifických rysech vynálezu, vytyčuje cíle, stav literatury, metodologii a přínosy práce. Druhá a třetí část je věnována teoretické analýze a zhodnocení výnosového a opčního přístupu k oceňování vynálezů, ve čtvrté části jsou aplikovány teoretické závěry v rozsáhlé případové studii ocenění biotechnologického vynálezu, pátá část podává souhrnné závěry práce.
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Funding opportunities for a public benefit corporation - impact on accounting and tax regime
HOLUBOVÁ, Linda
This thesis is divided into two parts, theoretical and practical. The theoretical part describes non-profit organizations in general. The practical part deals with the evaluation of different funding sources of a chosen non-profit organization and their impact on accounting and tax treatment. Individual goals include keying of costs and revenues, describing the changes in the operating grant received in the individual observed years and inflation in the previous year, between subsidies and the number of pupils and the ratio of operating subsidies for school fees and income from additional activities.
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Migration Policy in European Union
BRICHTOVÁ, Monika
In my labour I tried to describe and evaluate politics of migration in European Union.I specialized in foreigners stay in Czech Republic. It emphasizes a progress of foreigners number through the years 1997 to 2008. It solves the foreigners structure in Czech Republic in accordance with their nationality. The Czech Republic has been faced with the considerable increase in the number of foreigners in the last few years. In this text I asked the question, how the Czech society copes with this trend. I was especially also interested in the rising number of foreigners who participate economically in the Czech labour market. After that I mentioned international and european legal regulation. In other part I focused on legal regulation in Czech Republic in history and nowadays and on illegal migration in Czech republic. I also dealed with the status of the asylum applicants and under age asylum applicants.
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PROSTITUTION - CAUSE AND SOCIAL ASPECTS
NOVÁ, Jana
This diploma work deals with the problem of prostitution and its accompaniing negative impacts in the public life. The theoretical part deals with the actual problems of prostitution. The practical part contains the outcome of the research focused on the attitudes and opinions of the public and the prostitutes on prostitution.
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The impact of divorce on retirement income
Šatava, Jiří
Divorce has a considerable impact on the level of income of divorced men and women in retirement. Our analysis shows that divorced women lose an average monthly income in retirement corresponding to 7.1% of their monthly retirement pension. Conversely, men gain monthly retirement income at an average of 2.9% of their monthly retirement pension.
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