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Valuation in accounting and its impact on taxation
Andrýsková, Adéla ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The goal of the diploma thesis is to describe problems of accounting valuation and issues connected with prices, which are used for income tax purposes within current valid legislation. The thesis decribes basic valuation principles, characterization and valuation methods of some selected section according to the Czech legislation and IFRS. The thesis compares advantages and disadvantages of some valuation methods and valuation base and their influence on taxes. At the end of the thesis is the issue of transfer pricing or accounting valuation in insolvency.
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Aplication of behavioral psychology in marketing focusing price stimuli
Ptáčková, Marta ; Hofmannová, Jitka (advisor) ; Vranka, Marek (referee)
Price is a part of the marketing mix and plays an important role in decision making process of a consumer. The dissertation's main aim is to examine what lies behind shopping decisions. The text is divided in two parts. The first part summarizes findings of different authors on how the shopping decision is being made and how important emotions are to make a shopping decision. Since stories are not emotionally neutral, it also analyses the impact of storytelling on price people are willing to pay and if this price has an effect on perception of quality. The second part comprises the author's own research. Six in-depth interviews were conducted to put the previous findings into context and to gain a new perspective on the topic.
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Analysis of Price Determinants in the Art Market
Mizeráková, Elena ; Šopov, Boril (advisor) ; Moravcová, Hana (referee)
1 Abstract What qualities make the best-selling artworks worth so much? Does the in- terest of the general public influence the probability that the art will be sold in auction? The art market research focuses on various aspects that affect the potential of art as an investment. The boom of big data offers a unique op- portunity to utilize its global impact and improve the present models with a novel measure. Into the econometric analysis of auction results the thesis im- plements a change in the Internet searching volume provided by Google Trends as a reflection of the taste and the state of mind of society. The subject of the detailed discussion are not only the price determinants, but also the factors that affect the selling probability. The findings lead to a conclusion that the proposed measure based on Google Trends is significant for determining both, the odds of selling the artwork and its price. Beside that, an important effect on the price and the probability have auction houses, the personal brand of the artist or the medium of artwork. JEL Classification D44, C25, F23, Z10, Z11 Keywords art market, auctions, Google Trends, prices, price determinants, odds of selling Author's e-mail elena.mizerakova@gmail.com Supervisor's e-mail boril.sopov@gmail.com
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Extra choice shops with food assortment in the district of Prague 1 in the eighties of 20th century
Kiššová, Veronika ; Franc, Martin (advisor) ; Krátká, Lenka (referee)
My thesis is devoted to the influence of food retail units with an exclusive assortment on the territory of Prague 1 at the time of normalization, specifically in the 80s of the 20th century. All facilities which are mentioned in the thesis have been incorporated into the enterprise Potraviny Prague 1, and were somehow exceptional in its own way, whether it was a privilege in supplying compared to standard establishments, or the customers' demand for local delicacies. As the enterprise Potraviny Prague 1 was a direct superior of the member establishments and their important part, this thesis deals with its origin and history. Its inseparable part consists also in the mention of organized competitions, shows, and last but not least, I mention the awards, which ware granted to this enterprise. The fourth chapter focuses on the availability of the specialized range of products, their quality and the level of provided services, which is connected to overseeing the establishments by its parent organization. The methodology of this thesis uses both the scientific literature, the press of that time, and the interviews conducted using the method of oral history.
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Irrationality in the perception of money
Juhásová, Zuzana ; Chytilová, Julie (advisor) ; Želinský, Tomáš (referee)
Irrationality is a phenomenon that can be seen in every aspect of human life. In many cases people do not behave rationally in terms of economic theory and they often do not even realise it. This thesis aims at problem of irrationality in the perception of money and describes anomalies in rational decision-making. First, it introduces the topics that behavioural economics is concerned with and its place among other sciences. It brings the overview of history of behavioural economics and the most influential people that are responsible for its evolution. Next, it briefly summarizes the most common research methods used. After that, the concept of rationality is described, both from classical economics and behavioural points of view. The core of the thesis is the experiment that is an example of irrationality in the perception of money. Studies that examined this problem are presented. Finally, a conducted survey is presented, which detects the presence of irrational behaviour.
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Immigration and prices in Lebanon
Štursa, Mojmír ; Maialeh, Robin (advisor) ; Potužák, Pavel (referee)
This thesis examines the behavior of prices following the unexpected arrival of a large number of immigrants from Syria to Lebanon between 2012 and 2014. Using Lachs model with monthly data about prices, number of immigrants and natives, the total effect of immigration on lebanese prices was estimated. The final estimation that a one-percentage-point increase in the ratio of immigrants to natives decreases prices in Lebanon by 0,21 percentage-point, is consistent with introduced hypothesis and theory. It is argued that the reason for decrease are mainly lower immigrants wages which derive from their lower qualification.
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Appraisement of a family house
VRBOVÁ, Denisa
This bachelor thesis deals with the appraisement of family houses. Real estate market and appraised properties are in the mikroregion Lipno. In the introductory part is described what is the real estate market, valid legislative and basic terms on appraisement and properties. Then there are described methods and approaches based on the market principle and the price regulation. Furthermore the thesis describes the kind of people who appraise properties, experts and appraisers belong amongst them. The begining of the practical part describes the real estate market in Lipno region. The purchase prices and estimated prices of family houses in Prachatice and Český Krumlov regions are compared. The result of the comparison is that higher demand for real estates is in Český Krumlov region. The fact that in Český Krumlov region is higher number of family houses transfer salso supports this result. Then there is described selected family house which is situated in Černá v Pošumaví in Český Krumlov region. Family house is appraised with comparative, value and cost methods.
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Analysis of Environmental Taxes in the EU
Hrdličková, Lenka ; Marčišák, Petr (referee) ; Kopřiva, Jan (advisor)
The subject of the thesis „Analysis of Environmental Taxes in the EU“ is describe and evaluate the implementation of the ecological tax reform in the European Union, especially in the Czech Republic. The work is dividend into four parts. The first part is devoted to the theoretical basis of the work, that is a brief introduction to the issue of taxes and the environment. The second part is concerned with the introduction of environmental taxes in both the EU and Czech Republic. The third part is devoted to comparison of taxes that are applied in the Czech Republic with the EU countries. The fourth part will deal with the impact of the reform on the particular business entity and household.
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