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REFORM OF THE TAX AND SOCIAL SYSTEM IN THE CZECH REPUBLIC IN 2007 AND ITS IMPACTS
Chmelová, Pavla ; Zeman, Karel (advisor) ; Vebrová, Ludmila (referee)
The bachelor thesis will deal with the partial reforms of public finance in the Czech republic pursued in 2007. I chose this topic because of its currentness and because during the economic crisis reforms are more important. Theoretical part will generally describe the public finance issue, its revenues and expenditures and the budget deficit emerging as a result of their divergence. There will be stated the different views of the economic theories on the budget deficit as well. The next part will deal with the tax theories. The last theoretical base will be the public choice theory, which explains the behaviour of the politicans and the voters. The analytical part will be brought up with the state of the public finance in the Czech republic before the implementation of the reforms, there will be analyzed revenues and expenditures of the public budget and the dimension of its deficit. Then there will be examined constituent partial reforms in the tax and social realm and the state of the public finance after the reform. The aim of the thesis is the analysis of the reasons that called for the reform of the public finance in the Czech republic working on the analysis of the state of the public finance before the reforms and sum up whether the expected outcome was accomplished. There will be analyzed the impacts on the taxpayers, the simplification of the tax system and the employment.
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Instruction on the Soprano Recorder for Pre-schoolers
Uríková, Radka ; Hurníková, Kateřina (advisor) ; Kodejška, Miloš (referee)
The thesis leads into research of fipple flute teaching mode in preschool age. The specifics of preschool age period in the area of musical development of a child and his psychological dispositions for musical activities are shown in theoretical part. Chapters describe some external and methodical aspects of education leading. Practical part of the thesis presents some results of monitoring the fipple flute teaching, which have been observed in selected kindergartens. Orientation of further partial surveys and proposals for leading the education in kindergarterns, based on discovered facts, are outlined at the end of thesis. Powered by TCPDF (www.tcpdf.org)
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Flying drones rescue systems
Hájek, Tomáš ; Janhuba, Luboš (referee) ; Pejchar, Jan (advisor)
This paper addresses the issue of security and integration of UAVs in air traffic operations and analyses possible risks. This work defines methodology to demonstrate airworthiness of the parachute recovery system under extreme climatic conditions. The first part of the methodology deals with the compliance performance requirements in external environment and the second part verifies performance parachute canopy. Methodology developed herein is subsequently verified by practical tests on parachute recovery system Galaxy GBS 10.
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The introduction of new banks to the Czech market and possible impact on the banking sector
Habina, Martin ; Dvořák, Petr (advisor) ; Veselý, Marek (referee)
The thesis is concerned with the actual topic -- market entry by new banks (Air Bank, Zuno Bank, Equa Bank) to the Czech banking market in 2011. The work analyses all reachable data, circumstances of their foundation, management structure, product offer and especially the chosen strategy. The whole topic is put in context of actual macroeconomic conditions, which have crucial importance on their functioning. Partial aim of the work is to define potential risks and weaknesses of these institutions and especially review the possible impact on the Czech banking sector. Part of the thesis also considers customer review of actual product offers from these new banks.
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Strategic Analysis of the Air Astana
Mansurova, Benazir ; Kubíček, Aleš (advisor) ; Machek, Ondřej (referee)
The main goal of this bachelor thesis was the implementation of the strategic analysis and further formulation of strategic comments and recommendations for the Air Astana Company. This goal was reached by the identification of the strength and weaknesses of the company and opportunities and threats that can influence the company from the external environment. The work is divided into theoretical and practical parts. In the theoretical part was described the theory of strategic management, strategy and different types of strategic analysis. Whereas the practical part is focused on the application of various types of strategic analysis for the Air Astana Company. In the conclusion were summarized all results of the strategic analysis of the Air Astana Company and provided strategical recommendations.
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Optimization and using mercury determination in air.
POSPÍCHAL, Aleš
In this master thesis, during 2009, 2010 and 2011, has been done measurement of total content of mercury in ambient air and soil air in urban and rural locations agglomeration of České Budějovice. The goal was to develop suitable method in order to provide sampling of air to evaluate rate of contamination from chosen locations. The aquaristic compressor was used for admission of air, thus collected air could pass through external amalgamator, which secured pre-concentration of mercury from air. Consecutively, captured mercury has been determined in laboratory by atomic absorption spectrometer AMA-254. In urban background locations has been found total average concentration of mercury in rate 4,01 +/- 3,5 ng.m-3 and urban locations influenced by traffic in rate 29,5 +/- 50,07 ng.m-3. The concentration of mercury in soil air taken from filter bed of constructed wetland (CW) was 16 +/- 9,44 ng.m-3 with average mercury flux 14,5 +/- 8,3 ng.m-2.h-1. In rural compared location has been concentration of mercury in rate 15,4 +/- 7,83 ng.m-3 and mercury flux in soil air was 16 +/- 9,3 ng.m-2.h-1 at this location. Significant differences in contamination of mercury among partial locations have not been ascertained to the exception. The statutory limit for amount of mercury in atmosphere is 50 ng.m-3, whose value has not been mostly reached in any of measured locations. Thus, it has been proved that air contamination is low at selected locations.
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Influence of exostoses on ear sound transfer function
Vališová, Šárka ; Švancara, Pavel (referee) ; Pellant, Karel (advisor)
Exostoses are surface periosteophyte inside the external auditory canal of the human ear. The main objective of the diploma thesis is to determine the potencial impact of the narrowing of external auditory canal by exostoses on the mechanical sound transmission into the internal ear. The task was solved by FEM modelling in the ANSYS system. The simple finite element 2D model of the normal human ear was used and it has been taken from the diploma thesis B Ouali: Development of 2D finite element model of human ear (BUT Brno, 2009). At the model, including the external ear canal, elastic eardrum, otitis cavity with otitis ossicles and the cavity of the internal ear with internal ear partition, the alterations simulating different size of narrowing a and different positionig of exostoses were done. The influence of the exostoses on the sound transfer characteristics for air sound transmission and for bone sound transmission was discused. The results were analysed and compared with audiology.
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Strategic Analysis of International School of Business and Management
Vokál, Pavel ; Spálenka, Daniel (advisor) ; Nový, Ivan (referee)
The aim of the thesis is to make a strategic analysis of the newly opened private school by University of Economics, Prague. For analysis of external environment is used PEST model and Porter's model of Five Competitive Forces. Special attention is paid to description of Czech-MBA-schools market. Internal environment is described by analysis of company's resources. Outputs from partial analyses are summarised in SWOT analysis. SWOT analysis serves than for formulation of strategic recommendation to ISBM.
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Public support for research and development provided an indirect way in terms of SMEs with a focus on information assurance
Filipová, Vladimíra ; Drozen, František (advisor) ; Valder, Antonín (referee) ; Nedělník, Jan (referee)
Innovation is a critical factor of the economical development as it is the key source of a competitive advantage and brings an addend value of a concerete company (Zhang, 2O13); Technological innovation could be defined as an endogenous factor responding to economic challenges (McKenzie, 2OO8). Research and development provides innovations, whereas the production of research and development brings externalities. Externalities reduce the private return on investment as such, therefore research and development is an object of public support. Public support can be provided ether by direct or indirect form that includes primarily tax incentives. Small and medium-size enterprises play a key role in the innovation process, however they dispose limited resources for investments to research and development and also for administrative activities connected to tax incentive applications. Thus small and medium-size enterprises are more sensitive to associated administrative tasks. The objective of the thesis was set as follows: to contribute to the existing knowledge in the application of tax incentives and desing an appropriate tool for managerial support of tax incentives reporting in small and medium-size enterprises. This objective has been divided into the following sub-objectives: (1) identify issues related to the application of tax incentives for research and development in terms of small and medium-size enterprises and to compare them with reference research, carried out by Chittenden & Derregia (2O1O); (2) design a system to improve reporting of tax incentives in small and medium-size enterprises. A reference framework was provided to address the objective, the key findings are as follows: precise recognition of research and development activities and associated costs are crucial for an effective implementation of tax incentives (Billings et al., 2OO1); cost allocation in research and development activities is rather a complicated issue (Švejda et al., 2OO7, Godfrey & Hamilton, 2OO5), therefore a comprehensive reporting system shall be provided (Chittenden & Derregia, 2O1O) and these reporting systems should include accounting elements Bhiman (2OO6) and enable project division into phases (Jorgensen 2O1O). In accordance with the recommendation of Chittenden & Derregia (2O1O), Bourgeois and Eisenhardt (1988), Koners and Goffin (2OO7), Workman (1993) Singleton and Straits (2OO5), Morandi (2O11), Yin (2OO3) qualitative research based on structured questionnaires was chosen for exploring the first objective and case study for the second objective. The key findings of qualitative research based on structured questionnaires are: only top management and accountants were involved in the administration of tax incetives. Middle management and researchers were omitted, wherease in reporting of grant projects (realized with the direct support), they were fully involved. The case study research approved that a formalized system of management and reporting of research and development activities supports identification of a research project. Representative of a case company confirm that the formalized system of management and reporting supports decision making process and innovation performance, that corresponds to Bossink (2OO2). The main limitation of the research is the chosen method. The questionnaire survey was conducted in a selected sample of small and medium-size enterprises case study was carried out in a concrere company. The conclusions therefore can not be generalized. Further research can provide a more extensive survey that can be statistically generalize. Other possibity is the evaluation of a social impact as Galal & Wiener (2OO3) also suggest or description of differences in reporting research and development project realized without public support as Lokshin & Mohnen (2O12) recommend.
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80% reduction of greenhouse gas emissions: analysis of czech energy industry development until 2050
Rečka, Lukáš
The goal of European Union’s Energy Roadmap 2050 is to reduce greenhouse gas emissions (GHG) by 80% compared with the baseline of 1990. The presented paper evaluates the implications of several pathways to reach this goal, and compares them to the existing State Energy Policy, which may lead to a reduction of greenhouse gas emissions by 66.5%. Using the TIMES energy partial equilibrium model, we analyse the reference scenario based in the existing State Energy Policy (SEK) and three alternative low-emission scenarios that will reach the 80% GHG emission reduction target by 2050, which follow three different pathways of the nuclear energy developments (N35, N45 and N-opt). In all the scenarios, the resulting technology and fuel mix is a product of total production costs minimisation, with respect to the exogenous technological constraints. The cost minimization does not include any external costs of energy transformation, and, therefore, cannot be taken as social optimum considering all costs and benefits associated with energy transformation.
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