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Financial reporting of investments in EGAP
Žďárská, Petra ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
Diploma thesis focuses on definition of investments both from economic (financial) and accounting point of view. It solves question of all institutional investors at financial market -- which assets to choose in order to have their investments placed in safe, profitable and liquid way. Besides question -- how to place the investments -- specific aspects of financial reporting under Czech accounting standards and International Financial Reporting Standards are discussed. Practical part analyzes actual financial investments of insurance companies operating at czech insurance market.
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Business plan
Vdovjáková, Renata ; Krause, Josef (advisor) ; Kopalová, Helena (referee)
This thesis contains the business plan of the reconstruction of a weekend house to an apartment house. The theoretical part contains the needed resources for the correct design of a business plan, including both its shape and content. Those principles are applied to the project in the practical part. A part of the work is the financial analysis of this investment through the methods of the Net Present Value, the Internal Rate of Return and the Payback Period.
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Outward FDI in the Czech Republic
Vejdovec, Ondřej ; Kopalová, Helena (advisor) ; Tyll, Ladislav (referee)
Foreign Direct Investment (FDI) is one of the most important topics for small open economies such as the Czech Republic. Inward FDI played very important role during the transition and it was probably one of the key factor which helped to succeed. There were several interesting papers written about the impact on the host economy. As the Czech economy grows, local market becomes too small for some of the Czech successful companies, which means that that outward FDI are more and more important. In this thesis, we have focused on the development of Czech outward FDI, its key determinants and structure by regions and industries. We have also compared Czech outward foreign direct investment with other countries from CEE region. Last part of the thesis is devoted to the support of Czech outward FDI from the state.
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Příliv japonských investic do České republiky
Joštová, Adéla ; Müllerová, Františka (advisor)
Diplomová práce je zaměřena na příliv a působení japonských investic na českém území. Po obecné charakteristice České republiky a Japonska jsou čtenáři přiblíženy důvody vstupu japonských investorů do ČR, práce Agentury CzechInvest a její japonské pobočky, nejvýznamnější japonské investice v ČR nebo soužití české a japonské (firemní) kultury v rámci jedné společnosti. Diplomová práce nenahlíží na japonské investice pouze z hlediska ekonomického, ale snaží se upozornit i na často opomíjený aspekt kulturní.
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Specifics of doing business with Georgia
Šapošnikov, Pavel ; Gullová, Soňa (advisor) ; Laschoberová, Libuše (referee)
The aim of this work is to analyze the Georgia today, its ekonomic relations, political and economic order. Based on the analysis to highlight the strengths and weaknesses important from the perspective of a potential investor in or on the territory of Georgia. To achieve results of economic, political and other indicators, including the practical point of view and putting on the specifics of investment in the country. Work is worthy because nowadays in literature or in the Internet are only bits and pieces of scattered and poor information. Therefore benefit from the creation of a whole work is that it can serve as a relevant indicator of what the investor can approach when doing business in or with Georgia. Work structure is as follows: 1. Characteristic of Georgia (geopolitical characteristics, economic characteristics, external trade relations, specific factors for the development of the country, and current trade agrements with the authorities and private individuals and the presumption of further development) 2. Environment for foreign business entities in Georgia (the investment climate and investment incentives, the conditions for the foundation and operation of foreign businesses, taxation, customs and foreign exchange regime). 3. Opportunities for investment and business in present (perspective sectors suitable for foreign investors, the risks for foreign investment, the conflict in Abkhazia and Ossetia and practical recommendations)
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Flat tax a slovenská daňová reforma
Stieber, Michal ; Ševčík, Miroslav (advisor) ; Bůvová, Ludmila (referee)
Práce se ve své první části zaměřuje na kompletní popis mechanismu fungování teoretického daňového systému ?Flat tax? a jeho nejčastěji uváděných vlivů na motivy chování ekonomických subjektů, jejich ekonomickou aktivitu, investice a tvorbu úspor. Druhá část práce se zabývá analýzou dopadů daňové reformy na Slovensku s účinností od 1. 1. 2004. Cílem této diplomové práce je popsaná teoretická východiska a dopady ?rovné? daně přímo analyzovat na příkladu slovenské ekonomiky, v jejímž institucionálním rámci je s drobnými odchylkami systém ?Flat tax? aplikován.
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