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Elasticity of taxable income : survey of methods and analysis for Czech Republic
Kaucká, Kamila ; Mikolášek, Jakub (referee) ; Zápal, Jan (advisor)
Tax rate change influences taxpayers' behavior and hence taxable income and tax revenue of the state budget. Any such change can affect declared taxable income through its effect on quality or quantity of labor supply, savings, portfolio decisions, tax avoidance by legal means or illegal tax evasion. In this master thesis I focus on elasticity of taxable income as an estimate of these behavioral responses to a (personal income) tax rate change. First, I summarize theoretical background and fundamental analyses dealing with elasticity of taxable income. Further, I describe one of the methods, and its constraints, used for in empirical work on elasticity estimation known as "difference-in-differences". I apply this method and estimate elasticity of taxable income in the Czech Republic using several recent personal income tax reforms. Those estimates that are consistent with economic theory and common sense suggest, along with results from optimal taxation theory, that the top marginal personal income tax rate in the Czech Republic should not exceed 71.8%, but any lower tax rate is justifiable based on redistributive tastes of a government.
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Relaunch of established brand shown on an example of Benzina in the year 2008
Ročková, Daniela ; Kopecký, Ladislav (referee) ; Köppl, Daniel (advisor)
The bachelor thesis called "Relaunch of established brand shown on an example of Benzina plus in the year 2008" is focused on the relaunching process of a Czech traditional brand Benzina and its decrease of commercial potential and reputation that threatened its position on the market in 2006. Benzina decided to start a process of fundamental strategic change that represents the core of my thesis. Beginning with the description of the brand's meaning and its characteristics I stress their importance for all companies in being successful following by short analysis of the Czech petrol station market and introduction of the company itself. Benzina as a company that serves its customers for over 50 years was not perceived as a loyal company with positive associations and image, good services neither. The core part of my thesis introduces particular steps in the whole process of restructing the identity into becoming a new brand called Benzina plus. I also focus on the representation of the new brand describing its new image, equity and also customer focus group. Further I describe the communication tools and media mix. The last part of my work analyses the campaign "Měníme se v čase" ("We are changing in time") that launched this new brand publicly throughout media in 2008. Properly I define creative...
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The concept of laicité in Sarkozy's speech in Lateran in 2007
Ivaščenková, Kateřina ; Perottino, Michel (advisor) ; Miklošová, Kateřina (referee)
Bachelor thesis " The concept of laicité in Sarkozy's speech in Lateran from 2007" tackles the issue of laicité, specific secularism existing in France, raised by Sarkozy's speech in the Latran Church. In France, laicité is the result of a long and painful history marked by many conflicts between the Church and the State. In 1905, the law that established the separation of Church and State turned out to mark a fundamental shift in French society. Even though President Sarkozy mentions the deeprooted principle of laicité in France, he emphasizes the importance of religious virtues, in the public sphere. His new concept of 'laicité positive' marks a real rupture in politics from the beginning of the Vth Republic in France. Until now some French presidents accepted their title of Chanoine d'honneur de l'Eglise du Latran but without such a strong religious perspective as Sarkozy. Sarkozy's polemic made clear his preparedness to jeopardize the basic tenants of the separation of Church and State. Atheists in particular felt impugned as in this new political concept, believers are clearly considered to be superior. Likewise, many people reproached Sarkozy for having more respect for teachers with religious views. Some however pleased to see that new perspectives on secularity are possible in which religious faith...
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ANALÝZA VÝVOJE REGULAČNÍCH FUNKCÍ CENTRÁLNÍ BANKY NA ÚZEMÍ ČR OD ROKU 1989
Matoušková, Martina ; Zeman, Karel (advisor) ; Řežábek, Pavel (referee)
At the time of the current financial and economic crisis the subject of this thesis is highly topical. With regard to above mentioned, this thesis will deal with the development of regulating functions of the Central Bank and their analysis in the territory of the Czech Republic since 1989 until now. The introduction of the theoretical part will deal with general characteristics of the financial market, banking system, Central Bank, and their function and importance. In another part, the function of the Central Bank will be fully described, as a regulator at a theoretical level. It will focus on factual characteristics and description of particular regulating functions of the Central Bank. The different point of views of economic schools on the position of the Central Bank will be compared. The analysis part of the thesis will deal with analysis and evaluation of the development of regulating functions of the Central Bank since 1989 until the present, and their influence on economics, in particular consideration of the period of time, when the biggest changes in regulating functions happened. The development of regulating functions of the Central Bank will be described and evaluated, and then the impact of these regulations on economics will be examined. The aim of this thesis will be analysis of the development and fundamental changes in regulating functions of the Central Bank since 1989 until now and their evaluation. The analysis of the individual regulating functions, the description of the impact on economics and, last but not least, the analysis of the different point of views on the given theme. The object of the thesis will be the comprehensive evaluation of the development and fundamental changes in individual regulations since 1989 up to the present.
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Foreign policy of Japan and its cultural and historical determinants
Taublerová, Lucie ; Lehmannová, Zuzana (advisor) ; Knotková, Vladimíra (referee)
The subject of this diploma thesis is the foreign policy of Japan in the period since the Second World War to the present and its cultural and historical determinants. The aim of the thesis is to identify fundamental cultural and historical factors reflected in Japan's foreign policy and in its behaviour in international relations. The thesis comprises analysis of history, culture and foreign policy of Japan and the connections between them. The thesis is divided into five chapters. The first chapter is focused on the history of Japan. The second chapter concerns Japanese culture and its specifics. The third chapter characterizes Japanese culture using cultural dimensions models by Geert Hofstede and Fons Trompenaars. The fourth chapter focuses on the analysis of Japanese foreign policy. The final chapter attempts to identify the major cultural and historical determinants of Japanese foreign policy.
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Czech-Chinese foreign relations: perspectives of cooperation
Zdeňková, Veronika ; Peterková, Jana (advisor) ; Knotková, Vladimíra (referee)
The development of the People's Republic of China over the last decades is considered being one of the most significant trends in the current international environment. The Czech Republic has also experienced series of political, economical and social changes over the last years. However, the development of the Czech-Chinese foreign relations has not so far reflected these fundamental changes sufficiently. This thesis therefore describes the past development of the Czech-Chinese foreign relations and the development of the foreign policies of both sides and examines options for their mutual cooperation in the future. It is concluded that increased mutual cooperation could be beneficial for both sides for which supporting arguments covering the political and economic fields are presented separately for the Czech Republic and the People's Republic of China. In addition, specific diplomatic, economic and ideological instruments are proposed that might be used by both states in order to intensify the mutual Czech-Chinese foreign relations.
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Visitors monitoring and inhabitants'opinions variety research in the area of Nature Park Ještěd
Kešnerová, Tereza ; Urban, Jan (referee) ; Čihař, Martin (advisor)
Nature park is enounced on account of conservation of a landscape character which is a specific typical appearance of landscape. It is often placed in a proximity to larger towns and cities and thus used by urban inhabitants as a place for relaxation and recreation in a natural environs. Small-scale protected areas with valuable natural properties are often parts of a nature park. An efficient management of each protected area even the nature park requires not only the essential knowledge but also the communication between government, visitors and inhabitants. The knowledge in opinions of involved groups is therefore fundamental. This study is focused on the research of the quantitative and qualitative aspects of the visit rate in the Nature park Ještěd and the opinions variety of the park's inhabitants. The physical counting method was used for the investigation of the visit-rate's dynamics - objects passing through the chosen site have been counted. Prepared questionnaires and the method of the controlled personal interview were used for the qualitative research. Visitors were monitored from July 2006 to September 2007 one weekend within each month except the winter season. Inhabitants were monitored in the chosen villages in spring and summer 2008 always during the weekends. Twenty-days'...
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Changes in the British Conservative Party in the 20th Century
Valešová, Lýdie ; Kubišová, Zuzana (referee) ; Stracený, Josef (advisor)
This diploma thesis deals predominantly with the ideological development of the Conservative Party in the 20th century and it also anticipates the possibilities of the party's future development. The changes in the conservative policy are analysed on the background of the historical events and electoral gains and losses that were always a sign of significant ideological shifts. Although the Conservative party has been considered a right-wing party, during its history of more than one hundred years we can easily notice numerous fundamental changes in its position between the political left and right. The shift towards leftist values mainly reflects the process of changes within the electorate, whose needs have always been of primary importance for the Conservative Party. This thesis focuses on the period from 1945 up to the present. During this period, the party managed to maintain its position in the British government under the leadership of strong political figures, even though at the end of the period the party was forced to be the opposition party for several election cycles. This diploma thesis is primarily based on British political science literature and authentic party manifestos.
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The Flat Ownership Act with regard to the association of unit owners
Krátková, Lenka ; Dvořák, Jan (referee) ; Salač, Josef (advisor)
The flat ownership law with the special focuses on the unit owners' association The questions concerning the flat ownership and unit owners' association are nowadays very topical and alive and the related answers are going to be even more needed and used more often. The topicality dwells not only in the fact that it is rather a new juridical institute but also in the fact that because of the increasing feature of common life in houses with flats owned by different people and because of the necessity to make decisions about the collective parts of the house and decisions about house operating, there are problems and disputes to be disclosed and there is a plethora of fundamentally different opinions on this topic. The legal regulations of these problems contained in the flat ownership law are rather complicated and from experience stemming from the law application one can see a whole row of insufficiencies that were taken care of by the above mentioned law updating and that did bring some improvement however attempts for preparation of the new flat ownership law seem to be uncertain. The aim of my thesis is to shed light upon this legal form and approach its signifikance as well as to show the preceding version and focus on the future possible advancement. As we can see in the thesis title special attention...
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Impact of the historical prose of Jaroslav Durych on the formation of the neo-baroque historical novel
Tětek, Jan ; Holý, Jiří (referee) ; Štědroňová, Eva (referee)
This dissertation parses the historical prose of Jaroslav Durych. It describes fundamental principles which determined Durych's approach to the genre and characterizes their evolutionary initiative which participated in the shape change of the historical novel. By means of the analysis of the historical prose of František Křelina and Karel Schulz strives to argue for this concept. The result of the work is an attempt to define the neobaroque historical novel as a specific phenomenon at classification of the Czech historical narration. The work is an evidence of the impact of Jaroslav Durych on its formation.
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