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Evaluation of the project Modernization and extension of the swimming pool in Jindřichův Hradec
Čiháková, Michaela ; Luštický, Martin (advisor) ; Pucandlová, Miroslava (referee)
The thesis is dealing with issues of public expenditures. In the very beginning, it defines self-government, mostly local self-government. Definition of public contract and public project follows. This bachelor's thesis does not owe even precise defining of types of public contracts. The main part of whole paper is evaluation of mentioned contracts and projects. In that section of the paper are described economic methods of evaluation, further more it clarifies evaluation prescribed by law. Further the paper introduces practical evaluation of a specific project based on economic monocriterial method exactly by Cost benefit analysis. In the end the thesis deals with evaluation of public satisfaction with mentioned public project
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Air traffic and the position of Travel Service airline at the Czech air market
Jeřábková, Petra ; Vaško, Martin (advisor) ; Voříšková, Barbora (referee)
The thesis analyse the current position of Travel Service, Ltd. at the Czech and central European market and try to point out the main aspects which stood for a successful development of the airline. The theoretical part focuses on history of aviation, structuring of air traffic and airlines, on airline alliances and low-cost airlines. It is also focuses on air traffic in the world, current trends in aviation and on the position of aviation in tourism. The analytical part describes the company from its beginning to its current successful position. Economic data, internal statistics, services, business strategy or actual news are analysed in this part. The important part of the airline, low-cost SmartWings is mentioned here as well.
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Searching for the Role of Germany in Eurozone Crisis
Krsek, Tomáš ; Němcová, Ingeborg (advisor) ; Hnát, Pavel (referee)
In my graduation theses I deal with the eurozone crisis. This crisis can be seen in relation to the causes of it, as a result of many factors of varying importance - the global financial and economic crisis, the State lavishness, the construction of EMU, etc. Eurozone crisis can however be also seen in the inability of states to agree on the future appearance of the eurozone. In the first two chapters I analyze the first mentioned approach, namely financial and debt crisis with regard to their expensiveness. In detail I attend to interconnection of banking and debt crisis and the role of the ECB. In the second part I come to the principal point of my work, another approach to the crisis, namely the attitude of Germany to address problems of EMU. Germany therefore, that as the largest economy of EMU it forms it the most, but also carries the largest share of costs. I will analyze both the priorities of Germany, and his approach to promoted measures from the fiscal compact to Eurobonds. Eventually, through an analysis of the attitudes of actors in Germany - the German Government, the political opposition, the constitutional court, the Bundesbank, the German academics, public opinion - I come to a conclusion that the position of Germany is divided, however, at least for political representation I can not yet speak of fundamental contradictions. But it seems that the German population begins to differ in this way from their political representatives. The future will show us how serious this discrepancy will be and what results will it bring.
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Detection of Fraud in Audit and Forensic Investigation
Kupková, Barbora ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. Statutory audit is being perceived as one of the means to detect fraud. But statutory audit often fails to satisfy these expectations, for it's objective is only in auditor's opinion to express, that financial statement doesn't contain material misstatement. Detecting fraud is a responsibility of the entity. As a result of discrepancies in concept of this responsibility between public and auditors arises expectation gap, which is one of the problems distinctly revealed in the beginning of the financial crisis, when big companies, whose financial statements were verified by auditor's unqualified opinion, found themselves in trouble. In this context the thesis specifies auditor's responsibility in the wording of International Standards on Auditing and Czech law. As more efficient anti-fraud means the forensic audit is being used, the thesis compares it with statutory audit especially in terms of detecting fraud.
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Car in Business
Pášová, Petra ; Müllerová, Libuše (advisor) ; Vašek, Libor (referee)
The diploma thesis discusses an acquiring a car in a situation when the company has not a sufficient financial amount for its purchase. There are described the main kinds of leasing and credit at the beginning of this thesis. Afterwards is compared accounting as per the Czech regulations and IFRS and the tax impact of each of these types of accounting. The difference in accounting as per the Czech regulations and IFRS is as well illustrated on a leasing contract. The conclusion is focused on a comparison of leasing and credit using a method of net benefit of leasing and method of discounted costs.
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Analysis of Municipal Waste Processing System in a particular City
Mrázek, Jan ; Černá, Anna (advisor) ; Koubková, Lenka (referee)
This thesis deals with municipal waste. The thesis describes a system for collection, purchase, transport, sorting, disposal and overal waste management in the city of Tábor. For my thesis I chose Tábor city, because I was born there and I live nearby. At the beginning I am introducing the most important law in the field of waste management -- Act No. 185/2001 Coll., On waste and amending some other Acts, which describes some basic concepts. The next section describes the company Rumpold Ltd., which deals with collection and processing system of municipal waste in Tábor. The thesis also list the real costs of waste management for the city of Tábor in 2011. In the practical part, I described and then analyzed the three routes for separated waste collection by method Travelling Salesmen Problem, and to assess whether drivers Rumpold Ltd. are optimally selected route.
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Comparation of Business Plan and Business Reality: Design Towels Entering Czech Market.
Tabernaus, Miroslav ; Dvořáček, Jiří (advisor) ; Nicolaysen, Andreas (referee)
The targets of this Master thesis were to analyse the mistakes that an entrepreneur tends to make when creating a business plan, and make recommendations on how to avoid these mistakes. The method used was empirical learning, i.e. the author has created a business plan, started the new venture, and six months later analysed the deviations of business plans from the business reality. As the main reasons for deviations were named poor market research, no contractual agreements on minimum performance of a business partner, mistakes in an internet research of competition and of legal requirements, and over-optimistic expectations. The recommendations to new entrepreneurs also included creation of an assumption tree, a detailed sales plan, scenarios for normally unexpected situations and finding ways to avoid high fixed costs in the beginning. The overall finding was that business planning is a wortwhile activity.
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Financial analysis - comparison of British Airways and Air France
Čakarová, Rosica ; Holečková, Jaroslava (advisor)
The aim of this thesis is a comprehensive evaluation and comparison of a financial health of the selected companies. The thesis is divided into two parts - theoretical part and practical part. In the theoretical section the methods and procedures of a financial analysis are described. The content of the practical section is an application of theoretical knowledge on the selected companies British Airways Plc and Air France - KLM Group using publicly available audited consolidated financial statements of the companies for the period April 2008/March 2009 and April 2009/March 2010. At the beginning the analyzed companies are presented. The rest of the practical part is devoted to specific calculations of the profitability, liquidity, activity and costs. Part is also given to creditworthy and bankruptcy models that indicate more about the financial health of the companies. The conclusion of this thesis is a summary of key points of the practical part and evaluation and comparison of the financial health of the two selected companies.
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Exchange rate arrangements in transition economies
Kudličková, Anna ; Taušer, Josef (advisor) ; Černá, Iveta (referee)
The choice of the exchange rate regime is the topic substantially discussed in the economic literature and especially it is discussed in the case of the transition economies. The aim of the thesis is to make a survey of the impact of exchange rate regimes on these economies. Within the thesis there are analyzed the regimes and the conomies of the four transition countries, namely Poland, Hungary, Czech republic and Lithuania. The thesis assesses the benefits and costs of the individual regimes in each country since the beginning of the economic transformation up to nowadays.
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Parcel pick-up optimization
Kozárová, Barbora ; Skočdopolová, Veronika (advisor) ; Šindelářová, Irena (referee)
Vehicle routing problems solve problems of optimizing the transport routes. The principle of solutions of problems of the first type is finding the shortest circuit that begins and ends in the same place and includes places that can be visited in any order, each of them has to be visited exactly once. In the second type of problems there is also considered the size of the requirements and the capacity of the vehicle, which has to return back to the store. Both tasks can be extended to the so-called time windows, which indicate the interval between the earliest possible and latest allowable start of the customer service. This work aims to calculate the optimal route for the drivers of unnamed wholesale company. The objective is to minimize the distance travelled per day in order to reduce fuel costs. The solution is implemented using the models of Travelling Salesman problem, Vehicle Routing problem and their modifications with time windows through systems LINGO, eventually GUROBI, and MPL for Windows. To illustrate the application of heuristic methods the calculation is carried out by savings method.
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