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Implicit tax rates in the Czech Republic - comparing with states of the European Union
Petráňová, Lenka ; Kubátová, Květa (advisor) ; Květa, Kubátová (referee)
Taxation currently has and in the future certainly will maintain its central position in the context of an economic policy of a state. In this bachelor degree thesis I focus on the indicators that are applied to comparing effective tax burden among individual states of the EU, while special attention is focused on the position of the Czech Republic within this group of states. For this purpose the best indicators are.implicit or effective tax rates. The aim of this thesis is to compare the values of these implicit tax rates in the individual states and identify incurred.differences between the individual states of the EU and the Czech Republic. This comparison is done with the aid of graphs. In the final part a conclusion is drawn up of the gained information.
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The valuation of the company Modos spol. s r.o.
Šindlerová, Veronika ; Scholleová, Hana (advisor) ; Schönfeld, Jaroslav (referee)
The aim of this thesis is to find out the financial gain of the integrated system of management quality, human safety and environment by the valuation of the company. My thesis includes the evaluation of the efficiency of integrated system of management quality, human safety and environment and after that there is included the valuation of the company in two versions. The first version reflects the real situation, the company has implemented the integrated system of management quality, human safety and environment. The second version reflects the hypothetical situation, in this settings the company wouldn't have the integrated system. The difference between these two valuation is the financial gain of this system.
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Subvention of renewable resources of energy in the Czech republic
Plačková, Andrea ; Šauer, Petr (advisor) ; Lejnarová, Šárka (referee)
The worldwide growing consumption of energy forces us to think about how to avoid a possible energetic crisis and its economic and social impacts. One way to avoid the threat is a higher use of energy from renewable resources along with rational consumption of energy. The goal of my diploma work is to evaluate whether the State should support the development in technologies gaining energy from renewable resources and also to evaluate the efficiency of public funds (financial resources) invested in this way. In the first part of my diploma work, I will focus on individual renewable resources in general, clarify their advantages, disadvantages and compare the use of renewable resources in the Czech Republic with the States of the European Union. I will also introduce the legislative structure, out of which the state support of renewable resources results and following on, will make an analysis of the efficiency of this support. The main contribution of my diploma work is the evaluation of State support to the renewable resources of energy.
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The Antitrust policy of the Czech Republic and the European Union in the conclusion of the cartel agreements
Voráčková, Michaela ; Munzi, Tomáš (advisor) ; Zemplinerová, Alena (referee)
This work deals with the detecting the cartel agreement, which are closed by the companies to assure their gains. However these agreements are in many countries prohibited. Antitrust institutions guarding the competition on the markets detect and punish cartel agreements and similar efforts of companies to protect the competition. The main goal of this work is the analysis of leniency program's efficiency, which is used to detect the cartels. I examine the functioning of leniency program in Czech Republic and European Union, number of cases, successes in detecting the hard-core cartels and the differences in final fines after the judgments. Finally I summarize my knowledge information and opinions of the leniency program and the problem with cartels in general and I suggest the possible ways of improvement.
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Motivation and stimulation of human resources in a selected company
STAŇKOVÁ, Lucie
The objective of this bachelor thesis was to analyze the motivation system and labour satisfaction of the employees working in the plant located in Mirovice of the company Vodňanská drůbež, a. s. and suggestion of possible changes aiming to improve the system analyzed. In the theoretical section were summarized knowledge of motivation, stimulation and labour satisfaction. In the practical section was introduced the company Vodňanská drůbež, a. s. and then was to analyze the motivation system and labour satisfaction of the employees working in the plant located in Mirovice using unstructured interview and questionnaire survey. Based on the facts found were suggested some changes that could contribute to improvement of the system analyzed, and thus to making the entire corporate activity more efficient.
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Analysis of the Activities of Tourist Regions on Social Networks
Srníková, Claudia ; Musil, Martin (advisor) ; Švanda, Pavel (referee)
The purpose of this essay is to carry out a comparative analysis on the tourism regions on social media and websites. And from this anaylisis we can provide results and suggestions for more efficient communication. In this theory part, we focus especially on tourism in regionalisation Czech Republic. This work is primarily focusing on tourism regions such as Morava and then we compare them to other tourism regions around in the pre chosen foreign countries. In the next step, we summarise today's marketing communication trends and its implication/use on social media. The methodic and analytical part focuses on four main socila media sites namely Facebook, Youtube , Twitter and Google+. The analysis was conducted in 16 regions in total, 4 representatives from Poland, Austria, Slovakia and Moravia. They used the number of fans, activities of fans and the types of contribution from two of the four previously social media sites. Thanks to this conducted comparison, it shows that social media is not being much used as expected in Morovian regions as in other specific foreign regions around the world on which we were focusing on.
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Business Intelligence in Healthcare - Data Mining Techniques as a Possible Hospital Management Tool in Austria
Schmied, Marten ; Štěrbová, Ludmila (advisor) ; Mevenkamp, Nils (referee)
Public healthcare provision is under increasing economic restraints making an efficient and sustainable managerial planning a necessity in the hospital sector. Business Intelligence is the extraction of business relevant knowledge in order to adjust and refine executive operations. On the free market industries have applied the according methods and software dedicated to the generation of Business Intelligence is offered by variety of companies. Data Mining, furthermore, describes the facilitation of algorithms in order to train programs to detect unseen patterns from huge amounts of data. Therefore mining techniques are suitable for adding to the business relevant knowledge, particularly as they can produce more accurate predictions. The thesis examined the status of Information Technology normally utilized in Austrian hospitals and simultaneously identified studies that apply Data Mining to a Hospital Information System to gain Business Intelligence. While the general level of Austrian Hospital Information Systems is well sophisticated, common challenges are present in a separation between clinical and administrative systems and their interfaces. For the Data Mining a majority of studies aims at medical improvements. Some applications were found to have good business relevant prospects but their feasible introduction into the practice needs additional fostering.
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Risk factors importance by detection of breast carcinoma
CISÁRIKOVÁ, Štěpánka
Risk factors importance by detection of breast carcinoma Breast cancer is the most frequent women malignancy and its incidence in developed countriesis on the rise all the time. It is necessary to look for effective procedures of prevention of occurance of this desease, to examine and see all risk factors that could help, though in a small extent, to spreads this desease. It is necessary to provide very sensitive sreening, to improve all possible methods of examination and to opt for effective methods of treatment.Risk factors represent heterogenous set of impacts of both the internal and external environment and they influence an outbreak of breast cancer through various mechanisms. The goal of my work - based on analysis of risk factors - is to refer to the factors that might be important in preventive treatment of this disease. I made statistic analysis of questionaires of women with breast cancer and a group of random samples of other women. The research showed a negative impact of cancer in family ananmnesis, age of the first childbirth after the age of 30 and also the impact of the environmet - in the areas with elevated levels of radiation in the ground the braeast cancer was more frequent.Of course, my results may be burdened by small numbers mistakes but one thing is clear - that in a family history of breast cancer women should undergo a mammography screening every year. Obejctively and statistically significant results may be gained only by a long time monitoring of given number of women.
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Cultural differences in educatin Czech and English families
Zmeková, Olga ; Slaboch, Martin (advisor) ; Tereza, Tereza (referee)
The master thesis introduces the educational systems in the Czech Republic and the United Kingdom of Great Britain and Ireland, with focus on England. When assigning the master thesis topic, the author did not realize how extensive and complex the topic was. Therefore, while studying documents, reserching information, and finding respondents, the topic of the thesis narrowed to focus only on the educational systems of both countries and their comparison from the teachers´point of view. The thesis is divided into two parts: theoretical and practical. The theoretical part is built on information gained from studying documents. The author will present both systems, their history, basic features, and the individual stages of education. Concerning this topic, a relatively sufficient amount of literary and online resources exists. The practical part of the thesis introduces the results of a qualitative research. As a part of this thesis, ten interviews with teachers who have experience with both the Czech and English educational systems took place. Due to the broadness of the topic, the author has chosen the above mentioned qualitative research, specifically a semi-structured interview, which allows the topic to be researched thoroughly. The teachers had an opportunity to share their knowledge and experience, which they gained throughout their careers. The interviews enabled the author to gain new information which were not found in literature. The personal experiences brought a certain amount of authenticity to the thesis. The conclusion of the thesis consists of a summary of the information the author has managed to gather.
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Introduction of Smart Metering: Ramifications for Business Management in Medium-sized Energy Providers
Selmke, Pierre ; Heřman, Jan (advisor) ; Neumaierová, Inka (referee) ; Markovič, Peter (referee)
In the European Union (EU), increasing final energy efficiency, so as to save energy, has become mandatory. This obligation will fundamentally alter the EU energy sector. The relevant EU directive, 2006/32/EG, requires that adjustments be made to energy billing and, where technically feasible, that new metering technologies (i.e. smart metering) be introduced. Individual EU countries are implementing these requirements in different ways: Smart metering is either being nearly fully implemented (e.g. in Italy), is being planned (e.g. in Germany), or completely disregarded (e.g. in the Czech Republic). Since the introduction of smart metering affects virtually all value-added steps, organisational structures and areas of operation in medium-sized energy providers, these providers must take the relevant requirements into account at as early a stage as possible. The present thesis analyses the effects of the introduction of smart metering on the business management of such companies. A deductive method was chosen and the effects of intro- ducing smart metering were assessed through a cross-sectional study of two separate data collections. Experts were interviewed and their statements were qualitatively evaluated. A written survey followed via online questionnaires, the results of which were quantitatively evaluated. Institutional, functional and activity-based perspectives were considered as well as normative, strategic and operative aspects of business management. The evaluation of the survey enabled a better assessment and analysis of the introduction of smart metering. An analysis of the scope of the upcoming alterations within energy providers illustrates just how fundamental a change this will bring to medium-sized energy providers. However, the outcome of the written survey shows that most executives do not recognise this need for change and therefore are unable to initiate it. These management deficiencies threaten the very existence of these companies and must be resolved through the timely initiation of consistent change management.
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