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Efficiency of state aid in the agriculture focusing on food quality marks
Svobodová, Eva ; Zadražilová, Dana (advisor) ; Sadílek, Tomáš (referee)
The goal of master thesis is evaluation of efficiency of state aid in the agriculture focusing on food quality marks. At the beginning of the work are described state institutions supporting Czech producers and their products. Evaluation of efficiency is made based on telephone interview with producers and quantitative research among consumers. Telephone interview is conducted with producers who can use a logo Regionalni potravina on their foodstuff. The aim of this research is to find out, if the producers achieved positive results in their sales after obtaining food quality mark. Quantitative research is made among consumers, where the key question is what awareness consumers have about food quality marks, what is the key factor in buying decision and if consumers noticed promotional campaigns of the Ministry of Agriculture focusing on aid of Czech producers with food quality marks. After making research it will be easier to say if state aid is effective or if there are spotted flaws or what.
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Tax aspects of investment incentives
Králová, Simona ; Frýzek, Libor (advisor) ; Pšurná, Pavla (referee)
The subject of this work is the system of investment incentives in the Czech Republic and it focuses on income tax allowances. Based on an analysis of the investment incentives law, income tax law, practical experience of the taxpayers and tax specialists, treatment of the matter by the Ministry of Finance of the Czech Republic or the Ministry of Industry and Trade of the Czech Republic and case law, the aim of this work is to identify problematic areas of the individual regulations and thus provide guidance to the taxpayers on reducing the risk of loss of an investment incentive in the form of income tax allowance. This work is divided into two parts. The first part characterises investment incentives and their development. It discusses the investment incentives law and focuses on investment incentives in the form of income tax allowances. The second part of this work incorporates a practical application of the regulations and case law. In conclusion, the problematic areas of the individual regulations are pointed out and explained.
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Nursing Home Project
Pečeňa, Lukáš ; Sedláček, Jiří (advisor) ; Wagenknecht, Lukáš (referee)
The diploma thesis aims to present the method of the project financing on an example of Nursing Home Project. The thesis is focused on examination whether it is possible to finance the private project regarding services of general economic interest just from operational revenues and allowed state aid. The thesis describes regulations of social care system in the Czech Republic and European regulation and directives regarding the state aid. The last chapter is designed as a feasibility study of the whole project. The feasibility study contains model of future project's cash flows. The horizontal and vertical analyses of financial statements of non-profit organization are also part of the thesis.
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Competition policy of the Czech Republic in the field of state aid
Zádamský, Jakub ; Lechner, Tomáš (advisor) ; Jurčík, Radek (referee)
The efficient competition protection is EU's crucial key objective in order to provide smooth functioning of the local competition and the internal market. Within different segments of the competition I focused on the state aid issue, which is a specific area of the EU competition law. Providing any state aid inevitably influences the market enviroment and carries a considerable risk of the competition distortion. It effects the trade between Member States as well. The main aim of this diploma thesis is not only to describe the European legislation related to state aids, but also its impact on the Czech legal system. The Community state aid rules stem from Articles 107 - 109 of the Treaty on the Functioning of the European Union and their main purpose is to prevent any selective advantages to certain market players. This thesis also focuses on reforms and modernization of the state aid control system, in particular to the State Aid Action Plan.
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Mechanisms for resolution of bank crisis
Pochman, Jiří ; Teplý, Petr (advisor) ; Cibulka, Jakub (referee)
This diploma thesis deals with mechanisms which can be used to resolve crisis of a bank. The first chapter introduces the reader to essential theoretical background and basis for following chapters. The second chapter describes and analyzes measures used by governments to support their financial sectors in 2008 -- 2012. The first part of third chapter deals with insolvency regimes for banks and general description of new recovery and resolution regimes. The other part of third chapter contains qualitative analysis of recovery and resolution regimes adopted by European Union member states in the form of BRRD. Final chapter analyzes on the sample of ten systematically important banks applicability of bail-in tool to resolution of their crisis.
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Business support in the Europen union and the Czech republic
Rosolová, Anna ; Vítek, Leoš (advisor) ; Ochrana, František (referee)
This bachelor thesis deals with the question of business support in the Czech Republic since it joined the European Union in 2004. The main goal is to describe -- using an analysis of the needs of small and medium-sized enterprises as a basis - the existing sources and possibilities for support for these types of enterprises using European funds within the implementation of the EU cohesion policy. Special attention has been paid to the EU rules for the provision of state aid. In the first and second chapter, there is general description of the business support system in the Czech Republic, followed by a description and comparison of individual policies for the support of small and medium-sized enterprises (SMEs) in the Czech Republic from 2004 to 2013, including the proposal of the new SMEs support policy that has been elaborated for the period 2014 -- 2020. The subject of the third chapter is the analysis of the provision of state aid within the EU cohesion policy and drawing the financial support from EU structural funds. The last chapter focuses on a comparison of the state aid provided in the European Union and Czech Republic, using the statistical data published by the European Commission, the EU Statistical Office and the Office for the Protection of Competition in the Czech Republic.
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Mortgage loan and Hypoindex
Dostálová, Barbora ; Radová, Jarmila (advisor) ; Pavelka, František (referee)
As a topic for my thesis I chose "Mortgage loan and Hypoindex". In the introductory part I am mentioning basic information about a mortgage loan, definitions and problems of mortgage loans themselves. That part has the content to help the readers understand the meaning of a mortgage loan. The second part is focused on Hypoindex and a reader not familiar with the issues and sorting mortgage loans could be confused. For that reason the main part is focused on the term Hypoindex, its origin and development. The final part pays attention to comparison of the attitudes to the index by three sides (institution giving information, the index owner and users).
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Mortgage loans and their financing
Kadeřábková, Renata ; Radová, Jarmila (advisor) ; Coufal, Libor (referee)
This thesis deals with the topic of mortgage loans and their financing. The first part of the thesis is devoted to the introduction of the issues and the definition of important concepts. The main part of the thesis is focused on the analysis of the factors that could influence the market for mortgage loans. In total six factors are discussed. The last part of the thesis is devoted to resources that banks use to finance mortgage loans. Here I focused on the issue of mortgage bonds.
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Measures used to support financial sector under European Economic Recovery Plan
Pochman, Jiří ; Dobrovolný, Marek (advisor) ; Jablonský, Petr (referee)
This bachelor thesis deals with measures used by governments of EU member states to support their financial sectors in 2008 -- 2010. Firstly, the thesis examines reasons for the development of European bank crisis and theoretically describes main types of measures, which can be used to support financial institutions and so to solve bank or financial crisis. Secondly, the further part of the thesis deals with more detailed description of the measures used in EU and rules of European Comission related to conditions of their application. Final chapter contains the analysis of the measures used by EU member states with main focus on Ireland.
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State Aid and Taxation of Renewable Resources
Kouba, Matěj ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The thesis with the topic State Aid and Taxation of Renewable Resources deals with the renewable resources in general, reason of their support, function of renewable resources powerplants etc. This thesis describes also the state aid of renewable resources in the Czech Republic and their taxation as well. A small part of this thesis analyzes the state aid in the other EU countires and contains their comparision with the Czech Republic.
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