|
Analysis of Particular Aspects and Risks of Financial and Monetary System of the People's Republic of China
Veitz, Lukáš ; Ševčíková, Michaela (advisor) ; Pekárek, Štěpán (referee)
This thesis analyzes the development of financial system of the People's Republic of China in the period from 1995 to 2015. The thesis is solved in the continuing process of Chinese economy liberalization. Main goal of the thesis is to analyze particular aspects of Chinese financial and monetary system and point out its potential risks as well. To achieve this goal the method of analysis has been chosen, especially system analysis and sector analysis. The thesis shows that one of main risks of the liberalization of Chinese financial sector is especially growing loans volume in its economy which is connected in growing rate of non-productive loans respectively. Next risk is the structure of investors in capital market. Based on findings it is able to say the highest risk of banking sector is connected with growing shadow banking as the alternative financing method. The thesis finds the completing of capital account liberalization and interest rate liberalization to be important too. Main benefit of the thesis except of Chinese financial sector analysis is comparison of different point of views about forecasting of future of the Chinese economy.
|
|
Impacts of 2016 VAT cut on selected groceries in Slovakia
Tóth, Michal ; Štěpánek, Pavel (advisor) ; Hájek, Jan (referee)
The aim of this diploma thesis is to analyze the impact of the reduction of VAT on selected groceries in Slovakia in 2016. I am comparing the composition of the consumer basket and shopping lists of end-consumers before this legislative amendment and thereafter and consumer preferences, on which products they would like to have reduced VAT rate. Then I am also analysing the impact on the consumer prices of groceries with recured tax rate and on the groceries, which composition is similar, but they are encumbered with standard tax rate. The comparative analysis has shown that the tax reduction is reflected in the final price of approximately 96 %. The theoretical part deals with the characteristics and the system of value added tax, historical development in Slovak law and impacts of the tax rate cut abroad. Conclusion interprets the results of comparative analysis and questionnaire.
|
| |
|
Model zavedení rovné daně z příjmů v České republice
Fiedlerová, Petra ; Vančurová, Alena (advisor) ; Láchová, Lenka (referee)
Práce je zaměřena na aplikaci rovné daně podle příkladu Slovenska a podle původního vládního návrhu zákona o stabilizaci veřejných rozpočtů na náš daňový systém a z toho zejména dopady plynoucí na poplatníky ? zaměstnance. Teoretická část práce popisuje podstatu rovné daně a dává jí do souvislosti s daňovými zásadami. Praktická část práce analyzuje vliv zavedení rovné daně na míru zdanění, na průměrnou daňovou sazbu a čistý měsíční příjem u poplatníků s příjmy ze závislé činnosti a na progresivitu daně z příjmů ze závislé činnosti. Analýza potvrzuje, že každý poplatník s každou výší příjmů by na tom po zavedení rovné daně byl lépe nebo alespoň stejně než v současném systému. Lépe v tom smyslu, že daňová zátěž by byla nižší a čistý měsíční příjem by byl vyšší. Porovnáním progresivity bylo zjištěno, že po zdanění rovnou daní dochází ve společnosti k rovnoměrnějšímu rozdělení důchodů.
|
|
The rising sharing economy and its impact on tourism demand in Prague
Nguyen, Duy Quang ; Stroukal, Dominik (advisor) ; Máslo, Lukáš (referee)
This bachelor thesis analyses the impact of the sharing economy (Airbnb) and other selected determinants on tourism demand in Prague. Based on monthly panel data from the period January 2014 to March 2015 the econometric model was estimated. Determinants used in the model for analysis are Airbnb listings of short-term rentals, GDP per capita, relative price, weather temperature, rainfall, marketing and dummy variables summer, autumn and winter. Results from estimations show that Airbnb, the indicator of sharing economy, GDP per capita, which represents the income, relative price and Prague.eu, that represents the marketing component have significantly positive effect on tourism demand.
|
|
Economical impact of human capital Development in the Compan
Janurová, Michaela ; Tichá, Ivana (advisor) ; Pavel, Pavel (referee)
This thesis titled Economic impacts of human resource development is focused on the assessment of particular system, which is used in the context of human resource management to iprove working efficienci. The theoretical part is focused on the specification of human resource management, appearance and development. Generally, reference is made to performance management, motivation and stimulation of employees. I analyzed the methods of remuneration, performance evaluation and employee skills. In the partical part the particular company and applied human resources management system, a system of performance appraisal, employee skills and education. Part of this chapter is focused on a group of executives of the company. The findings are evaluated and designed a more appropriate way of motivating and rewarding. Finally, possibilities are summarized and recommendet for efficient improvments to existing system in society.
|
|
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.
|
|
Taxation of employee benefits in the Czech Republic
Studničková, Zuzana ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on taxation of selected employee benefits in the Czech Republic. Providing of employees benefits is evaluated with respect to the tax base of the employer, the tax base of the employee and to the assessment base for the payment of social security and state employment policy contributions and for general health insurance. The diploma thesis is divided into three parts. The first chapter defines the term human capital and employee benefits, analyzes the most frequently provided employee benefits and describes the possibilities of covering. The second chapter follows up the tax and insurance aspects of selected employee benefits. In the third chapter are described the employee benefits which are provided by consulting group ASB Group and are defined suggestions how to change the system of employee benefits.
|
|
The financial impact of monetary factors in the selected company
Mravík, Pavel ; Kozáková, Petra (advisor) ; Žalio, Ladislav (referee)
This dissertation evaluates development of exchange rates and its specific effects on STAP company a.s. The aim of this paper is to present the events that have had influence on the development of the exchange rate between Euro and Czech Crown and precautionary measures taken by STAP a.s. to prevent related risks. The first part comprises a summary of events that had a significant impact on the exchange rate development; the risks created by these events and methods devised to prevent these risks. The second part evaluates the specific financial derivatives used by STAP a.s. and their impact. Finally the recommendation is made for the future more effective usage of the financial instruments.
|
|
Komunální bytová politika a privatizace bytového fondu (na příkladě města Brna)
Slavíková, Dagmar ; Toth, Petr (advisor) ; Valenta, Lukáš (referee) ; Nováček, Jan (referee)
Práce hodnotí realizaci komunální bytové politiky města z hlediska nakládání a hospodaření s bytovým fondem. Zaměřuje se zejména na hodnocení průběhu privatizace bytového fondu jak v ČR, tak v městě Brně, a na zhodnocení důsledků privatizace bytového fondu. První kapitola představuje úvod do problematiky, druhá kapitola analyzuje, jaké možnosti hospodaření s bytovým fondem se obcím nabízí, analyzuje možnosti správy bytového fondu a možné způsoby privatizace bytů a domů. Důraz je kladen také na koncepční činnost obcí. Třetí kapitola rozebírá dokumenty upravující bytovou politiku Brna. Čtvrtá kapitola je více analytická, hodnotí správu a hospodaření s bytovým fondem v Brně, průběh privatizace, obsahuje i komplexní zhodnocení bytových politik měst Brna, Prahy, Ostravy, Ústí nad Labem a Plzně na základě bodového ohodnocení vybraných ukazatelů.
|
guest ::
