|
Internal regulations (directives) in the area of accounting for public allowance organization
Hojková, Anna ; Svoboda, Michal (advisor) ; Poutník, Lukáš (referee)
The bachelor thesis deals with internal regulations in the area of accounting for public allowance organizations that have the obligation to create internal rules. Common problem of internal regulation is that the rules are inadequate, not updated or incomprehensible. Therefore internal regulation like this is totally ineffective for organization. Internal rules have recommended requirements and have to clearly and briefly describe the procedure or methodology. This thesis analyses internal rules state-funded organization in accounting area, summarizes and develops recommended requirements of internal rules and establishes responsibility and enforceability. The practical part is focused on the analysis of a specific internal regulation for the circulation of accounting documents. There is also a suggestion for improvements at the end of this thesis.
|
|
Efficiency of regulation models in financial markets in environment of monetary policy changes.
Stehlík, Jan ; Štekláč, Jiří (advisor) ; Titze, Miroslav (referee)
This paper examines models of supervision and regulation over the financial market and their impact on volatility of interest rates according to monetary policy changes. Its goal is to judge if some of these models aren't less effective and cause higher volatility and if the assumption of market stability is provided. It looks into monetary policy changes and their impact on financial market, interest rates and their development in time of these changes. It analyzes correlation of monetary policy and financial market and gives characteristics of each of regulation models. Using the method of graphical analysis, this paper compares reactions of short- and longterm interest rates (Treasury bills and 10years government yields) in relevant countries during monetary change applications. It examines also official offered rate and real interbank rate and its' spreads. As indicator of financial market stress is used Libor-OIS spread. It evaluates the influence of models used in different countries in each given situation.
|
|
Car insurance from the perspective of broker
Režný, Filip ; Ducháčková, Eva (advisor) ; Hanzlík, Karel (referee)
This bachelor's thesis demonstrates work of insurance broker as a professional consultant in the issue of insurance for corporate sector. The aim of the thesis is to analyze current state on the Czech car insurance market in situation when insurance companies and insurance brokers have got more obligations than before. In the first part of the text I define theoretical basis of car insurance and describe two of its main products. The next part is dedicated to insurance brokers and likely legislative changes which regulate their activities. The last part consists of detailed analysis of fleet insurance offered by seven largest insurance companies operating on the Czech market. In conclusion, I summarize analyzed findings by description of a trend in development of the car insurance. In my bachelor thesis I fully utilized acquired knowledge from cooperation with Pojišťovací makléřství BOHEMIA, a.s.
|
| |
|
Comparison of impacts of oil crisis in 70´s on USA automotive industry
Kopřiva, Jaroslav ; Tajovský, Ladislav (advisor) ; Chalupecký, Petr (referee)
The main objective of this work is to prove the hypothesis that the oil shock of the year 1979 didn't have a negative impacts on the US automotive industry. Solution of this hypothesis is not found in the period of the second oil shock, but in the years 1973 and 1974, when the first oil crisis broked out. As a result of its development the United Sta-tes Government was forced to take a number of measures to mitigate their impacts. The-se administrative measures touched not only consumers, but also the energy industry. Using the government's measures laws regulating driving conditions on roads were mo-dified, technological innovations in the automotive industry were financially supported, oil supplies were diversified, an attempt to increase domestic mining was carried out, prices of oil products were regulated. However, those measures couldn't fully manifest in the second oil crisis, because they haven't been completed or haven't worked. The automotive industry had to adapt to new trends and customer requirements for cars with lower fuel consumption and it invested billions of dollars in new technology in the mid 70s. Other changes have taken place in the production and sales strategies to prevent or largely eliminate the sharp falls in sales and production.
|
|
The International Sugar Market
Medunová, Tereza ; Čajka, Radek (advisor) ; Richter, Stanislav (referee)
The aim of this thesis is to define and evaluate the position of sugar as a commodity within the international sugar market, including the outline of its future trends. Commodity is characterized in terms of its extraction, use and basic parameters and set into the Common Agricultural Policy of the EU. The EU sugar reform has resulted in the reduction in sugar volume produced by the member states and the transformation of the EU to a net sugar importer. Most of the world's sugar production is being shifted to developing countries. Due to the different attitudes of the WTO's members are efforts to eliminate barriers of the regulated sugar trade complicated. That is one reason why the price of sugar does not decrease as fast as expected. Future state of the sugar market should be determined by growing demand in emerging economies, further liberalization and the production of bioethanol.
|
|
Youth criminality prevention in the Czech Republic
Lhotová, Jana ; Šubrt, Jiří (referee) ; Buriánek, Jiří (advisor)
This study focuses on the prevention of juvenile delinquency in the Czech Republic while defining the best possible means for an individual to achieve positive socialization and develop protection against anti-social behavior. The study is divided into two sections - theoretical and analytical. The first section aims to: describe criminal prevention strategies and their philosophy and goals; present different methodologies for prevention; and define target groups. It also gives an account of objective and subjective factors that may influence anti-social behavior in youth, since it is proven that particular characteristics of the social environment or personality can increase the likelihood of committing a crime. The core of this theoretical study includes an overview of criminological theories, which seek to reveal the roots of criminal behavior. Also described is the evolution of salient ideas in this sociological framework, which form the basis for criminological theory, along with a summary of biosocial and psychological theories. A special focus is on the Social Control Theory and General Theory of Crime published by T. Hirschi and M. Gottfredson in the 90's, considered to be the most complex and relevant theories of social prevention due to their emphasis on the correlation of individual and social...
|
|
Subsidy Support of the Sustainable Waste Management
BEDNÁŘOVÁ, Renata
The subject of the dissertation is the issue of the waste management with special emphasis on the recycling of the construction and demolition waste. The recourse is an analysis of the key instruments regulating the activities and behaviour of market operators in this field toward fulfilling all-society priorities and principles of the sustainable development, where special accent is put on the area of subsidy policies and programmes. The aim of the dissertation is to analyse and evaluate the setting of the selected subsidy programme in terms of economic and ecological efficiency with the emphasis on the assessment of the impact on the recipient. The subject of the research will be a priority axis 4 "Improvement of Waste Management and Removal of Old Environmental Burdens" within the Operational Programme Environment 2007 - 2013. In the literature review basic concepts and important definitions are defined, followed by the comprehensive and complex searches of the problematics from different angles of view. First of all, the global aspect of environmental protection is discussed, broader historical, legal, economic and political contexts, that are essential fundament for understanding the current and future challenges both globally regionally, are summarized. Hereafter, a more detailed description of the situation of the European Union is followed, then the overview is completed by a detailed view at the state of the problematics in the Czech Republic. Subsequent chapters are devoted to a detailed analysis of the waste management sector, again in terms of global, European and national standpoint, in the end the view is focused on the key issue of the dissertation problematics of construction and demolition waste. In the application part the fulfilling of the stated objective of the dissertation through four defined hypothesis is solved. Hypotheses verify the efficiency and appropriateness of the setting of the system of subsidies in the frame of the monitored programme. The emphasis is imposed on the assessment of the impact of the allocated subsidies to the private entities on their economic and environmental efficiency.
|
|
Volunteers, the international brigades and the Spanish Civil War, 1936-1939
Nedvěd, Jiří ; Nálevka, Vladimír (referee) ; Kvaček, Robert (advisor)
This thesis deals with the Czechoslovak volunteers of the International Brigades during the Spanish civil war 1936-1939. The maj or aim of the paper is to work up this topic wi thout the ideological obj ecti ves, which were until recently qui te common in the Czech (or Czechoslovak) writing about the volunteers. It is specially focused on those aspects, which were in the communist historiography the most distorted ones (e.g. the attitude of Soviet Union and the international communism to the Spanish war, the role of KSČ etc.). Therefore it is based primarily on the foreign scientific literature and the archive research. The first two chapters briefly discuss the history of the Spanish civil war and its international context as a necesarry background for the following analysis of the International Brigades. The former is concentrated on the inner (IISpanish") roots of the conflict and its development, more closely on the relations between the leading forces within the loyalist zone and on the dual role of Spanish communists. The latter then treats the international aspects of the civil war, which were of the main importance for its conclusion. It shows different attitudes of the major world Powers, both the intervention of the fascist dictatorships on the Francoist side and the nonintervention concept of the...
|
|
Appraisal and assessment of development options immovable manufacturing facility open market value
Hanzlovská, Nikola ; Gardášová, Alena (referee) ; Hlavinková, Vítězslava (advisor)
The main objective of this diploma thesis is to determine the usual price for a manufacturing facility, by using valuation methods. A secondary aim was to determine best possible use of the building and the development possibilities, according to the results from valuation. Diploma thesis is divided to theoretical and practical part. In theoretical part are detailed valuation methods divided to two main parts, the valuation by price regulation and the market valuation. In the beginning the pratical part describes the location and property. Furthermore I applied valuation method for manufacturing complex. At the conclusion is recapitulation and analysis of results, where are considered diferences and the usual price is set. The last chapter is devoted to the best use of complex and consideration of development possibilities.
|
guest ::
