|
Revitalization of brownfields in Jihlava city: aspect and perspectives development
Večeřa, Pavel ; Temelová, Jana (advisor) ; Ilík, Jan (referee)
Anotation The subject of my graduation theses is to evaluate possibilities of brownfields in Jihlava city. There are the definitions of brownfields, their genesis, classification and compare with greenfields in the theoretical part. The next chapters deal with description of brownfields participants and program grants from the EU for funding resources of revitalization. The main part of my theses is devoted to analyzing actual brownfields situation in Highlands region and specialy in Jihlava city. Discussed are the former locality of brownfields, that are already reconstructed and acquired a new functional uses. In the practical part I make fieldwork identification of brownfields in the city. Attractiveness brownfields from view of potential investors and developers I find by questionnaire investigation. At the conclusion of the theses I present potential developments of two specific case studies. Key words: brownfield sites, revitalization, regional development, operating program
|
|
A comparison of legal regulation of personal income tax in the Czech Republic and United States of America
Machýčková, Hana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The aim of this diploma thesis is to describe and analyze legal regulation of individual income tax in the Czech Republic and in the United States, to compare the legal regulation in both countries and to assess the possibility of implementation of certain institutes of American federal tax law in the Czech Republic. The first chapter of this thesis deals with tax issues in general and with basic tax law terminology. The second chapter briefly describes elementary organization of the tax system and the structure of taxes in the Czech Republic and in the United States. The third chapter of this thesis discusses in more detail legal regulation of individual income tax in the Czech Republic according to individual elements of the tax construction. This chapter is divided into five subchapters, which deal with individual elements of the tax construction. The purpose of this chapter is to describe the Czech legal regulation of individual income tax and to underline problematic parts of this legal regulation. The fourth chapter, which is similarly structured as the third chapter, deals with legal regulation of individual income tax in the United States. This chapter is divided into two subchapters, the first of which discusses individual income tax on the federal level and the second one on the level of...
|
|
The valuation of the company Vinselekt Michlovský a.s.
Kulda, Jakub ; Scholleová, Hana (advisor) ; Čámská, Dagmar (referee)
The aim of this thesis is to determine the market value of the company Vinselekt Michlovský a.s. to date of 1st May, 2011 for the purpose of the purchase by an unknown investor. The first part of the valuation process is focused on the strategic analysis of wine market in the Czech Republic including the identification of all the factors affecting the above mentioned market. The financial stability and business performance were assessed through the financial analysis and its outcome led to confirmation of the principle of going concern resulting in choice of some of income aproaches for the company evaluation. In order to estimate the weighted average cost of capital, that is required to discount the future returns, an iterative process optimizing the capital structure was used. In the conclusion of the thesis the market value of the company was determined using DCF Entity method.
|
|
Analysis of MS Dynamics AX 2009 usability in retail
Svata, Bohuslav ; Pour, Jan (advisor) ; Luks, Martin (referee)
Theme of this thesis is utilization of ERP system MS Dynamics AX 2009 in retail environment. Its main goal is to create analysis that will evaluate suitability of MS Dynamics AX implementation in retail business. This goal is realized by achieving three steps. First step is introduction and analysis of retail business processes. This includes introduction of general process in theory followed by description of typical needs and requirements of retail enterprise. Second step is analysis of functionality offered by MS Dynamics AX and identification of its deficiencies in terms of usability in retail. Third step is creation of solution proposal for requirements that are not covered by MS Dynamics AX functionality. Contribution of this thesis is introduction of common needs and requirements of retail enterprise in chosen business segment. Also practical demonstration of how are key business processes supported by MS Dynamics AX. At last added value is also in creating a solution proposal, which will solve identified deficiencies by means of program customization. Structure of thesis is based on key business processes of retail and it's divided to theoretical and practical part. Chapters of each part are sorted into order of product life cycle, which is purchase, logistics and sales. Practical part also deals with product management.
|
|
Microeconomic analysis of 2008 tax reform impac t on Czech Republic from the income tax' perspective
Murková, Viera ; Hollmannová, Monika (advisor) ; Štiková, Radka (referee)
Master's Thesis describes changes that occurred to the income tax in general, but the main focus is on change, that came through in recent years in the Czech Republic. Particularly tax reform, which is valid from 1.1.2008. The paper is divided into three parts. The first part is split into two sections: natural and legal persons. In this part there are theoretically described mainly characteristics of these persons. This is essential for studying particular impacts of the tax reform changes, which are described in detail in the following chapters. The second part is also divided into two parts, and each section discusses the tax reform from the point of view of natural and legal persons. This part was enriched by short examples always calculated for years 2007, 2008 and 2009, so that we can see the impact of the reform in these particular years both practically and in numbers. In third part there is a description of microeconomic analysis of income tax for natural as well as for legal persons. This part deals with the advantages and disadvantages of the existence of the income tax and also why this tax is divided into two parts. The conclusion of this paper summarizes the impact of the tax reform on individuals and also there are balanced the advantages and disadvantages of this reform. Powered by TCPDF...
|
|
Deflace - skutečný problém k řešení nebo nevyhnutelný důsledek globalizace?
Mudra, Martin ; Žamberský, Pavel (advisor) ; Villaverde, José (referee)
The aim of this paper is to examine the striking inverse co-movement of decreasing inflation rates and increasing degree of globalization in developed economies during the current wave of globalization beginning in the 1980s. Our analysis stands on theoretical identification of channels through which globalization affects inflation in developed economies and the role of monetary policy in the process. Econometric estimation of the impact of advancing globalization on the rate of inflation carried out on a sample of high-income OECD countries over the years 1980 - 2013 supports our hypothesis that advancing globalization has a significant negative impact on the rate of inflation in advanced economies.
|
|
Costs keying for purposes of income tax of nonprofit organization in Czech Republic
Jarošová, Jana ; Slintáková, Barbora (advisor)
In this report I take care about the problem of income tax of nonprofit organization. I define concrete types of costs, I dissertate about the reasons which are important for classifying costs. I mention the mistakes which could often happen when referring costs to revenues. The goal of this report is to analyze keying of costs unprofitable units /generally welfare societies / using two suitable methods, subsequent comparison these methods and identification of differences coming from this keying.
|
|
Real Numbers at High Schools
Červenková, Klára ; Slavík, Antonín (referee) ; Odvárko, Oldřich (advisor)
The aim of this diploma dissertation is to create a textbook with commentary for teachers of mathematics at the high schools on the theme "real numbers". Especially, it is concerned about deeper identification with irrational numbers - to understand the difference between rational and irrational numbers. The attention of the thesis focus particularly on proofs of existence of irrational numbers, on their approximation by rational numbers, and also on the characteristics of infinite sets of numbers - the set of real numbers and some of its infinite subsets. Each chapter of this diploma thesis could be also used for practising other issues of mathematics at high schools e. g. application of Pythagorean theorem, simplification of algebraic terms or operation with sequences and series.
|
|
Market analysis of corporate performance management tools
Jalůvková, Klára ; Pour, Jan (advisor) ; Grof, Martin (referee)
The thesis concentrates in analysis of enterprise management tools, that are known as Corporate Perfmormance Tools (hereinafter CPM) and its implementation. Tools from the market leaders will be analysed. Market research from Gartner Inc. will be used as a guide in defining the desired group. The main objective of this elaborate is putting together a set of recommendations of how to implement a CPM solution. Determine critical success factors. A particular target, that helps in defining the implementation phases is a comparison of tools from the CPM market leaders. The targets of the thesis will be reached by description of the theoretical concept and analysis of selected tools, comparison of tools portfolios of selected enterprises from the point of view of the concept complexity and comparison of the theoretical background, technical solution and degree of outer and inner integration. Desciption of the theoretical concept and CPM tools portfolio analysis serves as starting point for determination of correct implementation process. Recommended implementation process and identification of critical success factors are the contribution of the author to this topic. The elaborate is divided into theoretical and analytical parts. The theoretical part consists of introduction, data acquisition methodology and description of the CPM theoretical concept. The analytical part is divided into two main chapters - that is: Market analysis and Implementaion of CPM solutions. The thesis is finished by conclusions summary and suggestions for the topic development.
|
|
Austrian corporate income tax and tax reform 2005
Bechyňová, Iveta ; Merfaitová, Lenka (advisor) ; Jelínek, Michal (referee)
Práce se zabývá současným zdaněním korporací v Rakousku. První kapitola obsahuje charakteristiku daňového mixu Rakouska a analyzuje vývoj složené daňové kvóty. Druhá kapitola se věnuje konstrukci základu daně se zaměřením na tvorbu opravných položek a rezerv, odčitatelných položek v oblasti výzkumu, vývoje, investic do vzdělání a uplatnění daňové ztráty. Třetí kapitola pojednává o současných změnách, které do systému přinesla reforma z roku 2005. Těžištěm této kapitoly jsou dvě oblasti zdanění korporací, a to zdanění skupin a snížení statutární sazby daně ze zisku korporací. Čtvrtá kapitola posuzuje vliv daňové reformy na konkurenceschopnost Rakouska v oblasti zdanění korporací a na atraktivitu této země z pohledu nadnárodních korporací. I přes některé nedostatky korporativního zdanění si Rakousko udrželo konkurenceschopnost a zvýšilo svoji atraktivitu pro nadnárodní korporace a investory.
|
guest ::
