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Legal and Economic Aspects of Cartel Agreements in the Czech Republic
Matějka, Martin ; Hrabincová, Dagmar (referee) ; Blažek, Jiří (advisor)
The thesis is dealing with Impact of Cartel agreement on individual subjects of Competition within the Scope of wider macroeconomic context. On the basis of predicted behavior at microeconomic level are outlined possible macroeconomic Impacts. Current practice in protecting Competition in the Czech Republic is delimited in the perspective of possible philosophy-political approaches emphasizing the legal framework. Competition protection is generally aimed at consumer welfare, which can be considered to be the primal target. Fundamental terms are defined on the basis of factual usage with the focus on the problematical questions in practice. In the practical part is briefly introduced proceedings course including possible remedies.
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R&D support: the way how to increase enterprises’ competitiveness
Bočková, Nina ; Dohnal, Mirko (referee) ; Duspiva, Pavel (referee) ; Motyčková, Monika (referee) ; Meluzín, Tomáš (advisor)
This dissertation investigates the possibilities of increased use of direct and indirect support for R&D in small and medium-sized companies operating in branches of the manufacturing industry in the Czech Republic and specialising in the production of computers and electronic and optical instrumentation and equipment. The choice of the topic of this work was motivated by personal experience in a field in which companies either have not had enough information to take advantages of subsidies for research and development or have had negative experience relating to applications for direct support for research and development. These facts have presented obstacles to the realisation of research and development in corporate practice. The aim of this dissertation is to propose a methodology for the use of available tools in support for research and development in the Czech Republic and its verification against real data from selected companies. Data from primary and secondary research was used to investigate the selected area of academic knowledge. A questionnaire investigation was performed on the basis of knowledge obtained from detailed research of Czech and foreign literary sources. The respondents were companies in the electronic industry. The dissertation presents the results of empirical research and an assessment of research questions relating to a comparison of a selected sample of companies actively realising research and development with companies engaged merely in production with no innovative processes. On the basis of questionnaire processing and the testing of research questions, a methodology was created for small and medium-sized companies with the use of fuzzy logic facilitating decision-making in the financing of research and development activities with the use of direct and indirect support. Use of the proposed methodology will allow companies to expand sources of financing for the innovation process as an essential part of the competitive battle in the industry in question. The methodology is a significant aid for strategic decision-making in small and medium-sized companies considering the introduction of research, development and innovation. Benefits of this dissertation can be seen not merely on the theoretical and practical level, but also in the area of education.
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Two-fuel systems of CI engines
Malinský, Marek ; Svída, David (referee) ; Dundálek, Radim (advisor)
The aim of this project is to point out the significance of binary-fuel compression-ignition engines and alternative fuels. It introduces comparison of bio fuels and its influence on the function of the engine, and ecological load. It especially raises bio oil as an alternative fuel for compression-ignition engines. Advantages and disadvantages of bio fuels, most common defects and their consequences, and development trends are also mentioned.
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Global value chains in electronic industry - the case of the Czech Republic
Moravčík, Martin ; Vlčková, Jana (advisor) ; Vošta, Milan (referee)
The diploma thesis deals with the activities of global value chains in Czech Republic, with a focus on the Czech Republic. The theoretical part of the work explains the term value chain, its origin, function and its impact on selected economic indicators. Types of the processes in the firms and the possibility of relocation on the external subject or abroad is mentioned at the end of this section. The practical part aims to access the activity of the companies in global value chains. Based on the statistic dates, information from various databases and calculations, the paper offers an insight into the situation in selected sectors. Other parts are dedicated to analyzing the opportunities, current trends and overall development of this industry in Czech Republic. The output of the work provides a general look on the concept, how the firms are working in value chains and how are they affecting the electronic industry.
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R&D Management
Modrý, Marek ; Jiřinová, Kateřina (advisor) ; Hreško, Juraj (referee)
Nowadays, the technological progress and the wide range of possibilities are among reasons why the importance of innovations is increasing. Besides, research and development (R&D), as a basis for innovations, are also subject to the substantial growth of importance. There is a lot of specifics of R&D. A lot of uncertainty is involved in projects, it is difficult to evaluate project results and R&D employees are different in a way how they approach their work and in the level of expertise. Successful management and leadership of employees are conditions for effective and high-quality R&D. This work on R&D management focuses on project management and leadership in R&D departments, as they are among major factors influencing the effectiveness and quality of work, and it explains the position of R&D management in the context of historical events. The second half of the text applies the theory on Seznam.cz, a.s. company. It concentrates mostly on project management and project methodology of the department and on leadership styles analysis of particular team leaders. At the end, the work presents evaluation and suggestions based on the analysis.
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The Issue of the Deductible Items for a Research and Development
BIGASOVÁ, Anna
This thesis deals with the indirect support of research and development, and tax savings in the particular company.The main objective of this thesis processes the information and support for research and development. Selected costs are subject of tax deductible costs within booking. These costs are deducted from the proceeds during the calculation of the profit. The second time we deduct these costs as part of a deduction from the tax base for research and development. Selected costs incurred for research and development project may be deducted from the tax base twice.
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Research and development of intangible assets under IFRS, US GAAP and CZ GAAP with the focus on ICT sector
Hlobilová, Veronika ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
This master thesis deals with intangible results of research and development with a focus on the ICT sector from the perspective of two world-scale systems IFRS and US GAAP and their comparison with the Czech accounting standards. The introductory section focuses on the general definition of research and development by the FRASCATI manual, the macroeconomic dimension of ICT sector and ICT project life cycle, as defined by methodology MMDIS. It follows the part that deals with the specific definition of intangible results of research and development in IFRS, US GAAP and Czech accounting standards whose differences are indicated by the subsequent chapter. At the end of the thesis it deals with the examination of the relationship between the reported costs of research and development and the market price of the shares of specific companies listed on the NASDAQ comparing two methods - the date of the financial statements release and analysis of the annual changes.
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Science and research as a driving force of Israeli economy
Stropkaiová, Aneta ; Stuchlíková, Zuzana (advisor) ; Machytka, Daniel (referee)
Israel, known as Silicon Wadi, has become the second most important technology center in the world. A small country, surrounded by enemies, in a constant state of war since its founding, has become "start-up nation" responsible for helping move mankind forward with technology and science. The aim of the thesis is to find out factors contributing to the success of Israeli technological centers and evaluate the role of research and development in Israeli economy. The thesis consists of three chapters. The first chapter is the theoretical introduction to the economic growth. The second chapter concentrates on factors of economic growth, that influence Israeli economy. The last chapter analyses clasters and start-ups in Israel.
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Tax incentive for research and development
Krejčová, Dita ; Vítek, Leoš (advisor) ; Klazar, Stanislav (referee)
Research and development is one of the technological indicators of developed countries. The vast majority of investment in this area comes from the private sector, it is therefore in the interests of each state to support the private sector investments in research and development. This thesis deals with the tax support of research and development in each of country of OECD. Subsequently the thesis describes tax incentive for research and development in the Czech Republic and the aim of the thesis is to test the hypothesis whether the tax incentive in Czech Republic has increased due to legislative changes effective from 1 January 2014.
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