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Financial instruments - The comparison between leasing and credit
MARTINS, Štěpánka
The main objective of these graduation theses is to compare two most common way of external sources of financing of an investment, leasing and bank loan. Real case of an company is trying to find out, how an amendment of the tax act influences individual source of financing and furthermore, if the generality saying that leasing is a advantage to loan is still valid.
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Novel antibody array validation and application to determine new prognostic markers in childhood acute leukemia
Černá, Daniela ; Šulc, Miroslav (advisor) ; Poljaková, Jitka (referee)
v anglickém jazyce Leukemia is the most common malignant childhood disease, which occurs in Czech Republic every year in about 100 cases. That's why has been devoted over the last 5 decades much attention and funding to this research and the children with leukemia have a high chance for achieving complete remission. Nevertheless, for about 10% of patients leukemia still remains lethal and these cases are subjects of current studies. Leukemia is a complex disease in its pathology involving lots of aberrations, which pathologically manifest at the DNA, mRNA and protein level. Nevertheless some symptoms of this disease are only at the protein grade (and not DNA or mRNA). Since a broad part of the protein profile in leukemic cell changes, it is necessary to develop newer, more sensitive and especially more efficient methods, which are able to follow up changes in large sets of proteins and detect prognostic and diagnostic markers. Within diploma study a new method - multiplex antibody array - has been tested. Our laboratory tests this method in collaboration with a Norwegian laboratory (Rikshospitalet University Hospital, University of Oslo) under leading by Dr. Lund-Johansen, who is the author of this method. Antibody array presents a set of 1152 latex bead populations labeled with fluorescent dyes in...
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Economics of sports club RC Sparta Prague
Chmelík, Dan ; Kotáb, Jiří (advisor) ; Slušová, Daniela (referee)
The aim of this study was to analyze the economics of sport club RC Sparta Prague, try to recommend some minor improvements and simultaneously express the conclusions, generally also valid for other similar sports. To achieve the objective, the SWOT analysis and methods of financial analysis, were used. From the perspective of the financial analysis, the specific technique which were used, where the analysis of the horizontal structure of the financial statements and analysis of the vertical structure of financial statements in both absolute and relative terms. The work demonstrated the absence of state aid for minor sports and the need for funding from other sources. If these sports do not find a sponsor or not own property, they are dependent on the resources of its members. Another possible source of funding that would not load the state budget should be earmarked taxes of betting and lottery companies.
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Payroll accounting
Fürbachová, Helena ; Bokšová, Jiřina (advisor) ; Lišková, Vladimíra (referee)
The graduation thesis is focused on payroll accounting according to valid legislation of year 2012.The aim was to explain the payroll in the business sector with regard to labor regulations, the finance accounting, social insurance and health insurance, income tax from employment. The graduate thesis is based on the assumption that the employees working under the same conditions of employment with the same-time and with the same wage conditions have the same net salary to be paid. Chapters are devoted to the issue of labor relations, the calculation of net earnings, deductions for health and social insurance, taxation and payroll deductions from wages. The original assumption was not clearly confirmed, because to the calculation of net earnings enter a number of aspects.
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The Impact of the Debt Burden on the Prosperity of an Enterprise
VEJSADOVÁ DRYJOVÁ, Marie
The dissertation thesis analyzes the debt burden on the prosperity of enterprise that operate in the territory of the Czech Republic, where the prosperity of the companies is expressed in equity capital profitability. The main aim is the empirical validation of the conclusions of financial leverage applied to the specific economic conditions of enterprises in the Czech Republic. The dissertation thesis is focused on the issue of the financial leverage on enterprises. First, the relation of return on equity and debt was evaluated Followed by an analysis of the relation of the debt ratio and a dynamic degree of financial leverage. Also a static degree of financial leverage with increasing debt was quantified. The operational objective was to assess a methodological diversity of quantification of static and dynamic model degrees of financial leverages. The validity of conclusions on the degree of financial leverage was assessed on the basic of the model simulating the impact of debt financing on earnings per share while changing the output (i.e., earnings before interest and taxes). The variance analysis of the return on equity indicator was performed using functional methods. The result was to quantify the effects of partial analytical indicators to the return on equity, the top-level indicator analyzed, mostly the influence of the dynamic degree of financial leverage indicators as a casual factor.
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The costs and benefits of slot machines regulation for municipalities.
Kaisner, Jakub ; Dušek, Libor (advisor) ; Běláčková, Vendula (referee)
Gambling is a complicated topic not only because of its addictive features but it requires knowledge of medical, social and economic field. The current public discussion about new gambling law is moreover disturbed by false arguments and manipulations coming from activists. In the first part of this thesis I focused on paper (PCP, 2014): Socio-economic costs of gambling in Czech Republic, which is considered to be a cornerstone of new gambling law. I reviewed its way of data transfering and its presumptions and found out that the original amount of the costs were overvalued by 120 %. I also analysed the impacts of proposed measures, which have been prepared by the Treasury, the main regulator of gambling market. Measures are presented as harm reducing, but they will subvert the industry instead. In the third section I consider the threats and costs of electronic gaming machines prohibition, which had been introduced in some municipalities. The data analysis as well as field research did not validate the positive effects of EGM ban presented by anti-gambling activists. In final chapter I'm following less common approach to gambling not as a threat but as an opportunity and trying to evaluate the potential of gamblers from Germany and Austria, who are the frequent visitors of casinos at the czech side of the borders.
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Financing the expressways with special emphasis on public-private partnership form
Šprlák, Štefan ; Peková, Jitka (advisor) ; Matula, Miloš (referee)
Claiming that the state of transport infrastructure is an important indicator of country´s competitiveness, not many would polemicize. The question of an appropriate method of ensuring the infrastructure financing can, however, raise disagreement. The reality of regular deficit financing of public expenditure, combined with a view of gradually declining support for transport infrastructure from the EU funds, provides space for alternative forms of infrastructure provision also in Central Europe. The aim of this work is to point out the financing via public-private partnerships (i.e. PPP), which is currently not very used form in the region. I will highlight the advantages, disadvantages and risks associated with this form by evaluating the cost side of concrete implemented PPP project in Slovakia (R1 expressway) and validate the hypothesis that despite the method of funding transport infrastructure through PPP projects is more expensive than the public procurement case, the "value for money" factor compensates the higher price.
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Behavioural Breaks in the Heterogeneous Agent Model
Kukačka, Jiří ; Baruník, Jozef (advisor) ; Víšek, Jan Ámos (referee)
This thesis merges the fields of Heterogeneous Agent Models (HAMs) and Be- havioural Finance in order to bridge the main deficiencies of both approaches and to examine whether they can complement one another. Our approach suggests an alternative tool for examining HAM price dynamics and brings an original way of dealing with problematic empirical validation. First, we present the original model and discuss various extensions and attempts at empirical estimation. Next, we develop a unique benchmark dataset, covering five par- ticularly turbulent U.S. stock market periods, and reveal an interesting pattern in this data. The main body applies a numerical analysis of the HAM extended with the selected Behavioural Finance findings: herding, overconfidence, and market sentiment. Using Wolfram Mathematica we perform Monte Carlo sim- ulations of a developed algorithm. We show that the selected findings can be well modelled via the HAM and that they extend the original HAM consider- ably. Various HAM modifications lead to significantly different results and HAM is also able to partially replicate price behaviour during turbulent stock market periods. Bibliographic Record Kukačka, J. (2011): Behavioural Breaks in the Heterogeneous Agent Model. Master thesis, Charles University in Prague, Faculty of Social Sciences,...
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Behavioural Breaks in the Heterogeneous Agent Model
Kukačka, Jiří ; Baruník, Jozef (advisor) ; Víšek, Jan Ámos (referee)
This thesis merges the fields of Heterogeneous Agent Models (HAMs) and Be- havioural Finance in order to bridge the main deficiencies of both approaches and to examine whether they can complement one another. Our approach suggests an alternative tool for examining HAM price dynamics and brings an original way of dealing with problematic empirical validation. First, we present the original model and discuss various extensions and attempts at empirical estimation. Next, we develop a unique benchmark dataset, covering five par- ticularly turbulent U.S. stock market periods, and reveal an interesting pattern in this data. The main body applies a numerical analysis of the HAM extended with the selected Behavioural Finance findings: herding, overconfidence, and market sentiment. Using Wolfram Mathematica we perform Monte Carlo simu- lations of a developed algorithm. We show that the selected findings can be well modelled via the HAM and that they extend the original HAM considera- bly. Various HAM modifications lead to significantly different results and HAM is also able to partially replicate price behaviour during turbulent stock market periods. Bibliographic Record Kukačka, J. (2012): Behavioural Breaks in the Heterogeneous Agent Model. Rigorous thesis, Charles University in Prague, Faculty of Social...
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