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Nehmotný majetek a jeho zobrazení v základu daně z příjmů
Pajskrová, Helena ; Slintáková, Barbora (advisor) ; Klierová, Alena (referee)
Práce se věnuje zobrazení nehmotného majetku v základu daně z příjmů, a to zejména prostřednictvím daňových odpisů a výnosů z licenčních poplatků. Zkoumá vliv daňových odpisů na ekonomické proměnné a analyzuje příčiny existence tří platných úprav daňových odpisů nehmotného majetku v soudobé legislativě ČR. V rámci výnosů z nehmotného majetku je práce zaměřena zejména na mezinárodní zdanění, modelovou smlouvu OECD a tansfer pricing.
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The media reflection of the Czech pavilion at EXPO 2015 in Czech and Italian press
Roubíčková, Anna ; Sládková, Hana (advisor) ; Wolák, Radim (referee)
The diploma thesis is focused on the media reflection of the Czech pavilion from the recent EXPO in Czech and Italian print. The research sample comprised of 12 daily newspapers (Hospodářské noviny, Lidové noviny, Mladá fronta DNES, Právo, E15, Deník, Corriere della Sera, la Repubblica, La Stampa, Il Giornale, Il Messaggero, Il Sole 24 Ore) that were monitored from 1. 3. 2015 until 30. 11. 2015. Firstly, the content analysis of 137 articles was performed on the individual level for both states. Subsequently, the media reflections in Czech and Italian print were compared to each other. The research found out for both countries that the highest number of media outputs was in May and that one particular journal was dominant in each country. On the contrary, the primary differentiation point was the extent of interest of the media outcomes. As the focus range of the articles differed (the Czech pavilion only in contrast to multiple national pavilions), other distinctions imply, such as the main subject of the articles or the most accented news values.
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Mesuring of economic performance of regions
Pešl, Dmitrij ; Musil, Petr (advisor) ; Kahoun, Jaroslav (referee)
The aim of this diploma thesis is to cover the catching up with the economic level among the countries of middle and eastern Europe. More accurately it analyses GDP per capita and household income per capita as one of the key economic indicators. The thesis concretely focuses on analysis of beta and sigma convergence and cluster analysis of the mentioned regions and concurrently at the background of the analysis explains some theoretical terms from areas of economics, econometrics and statistics. The analysis was concluded in IBM SPSS programme which belongs to the most complex, user friendly and professionally often used expert tools. The data for the analysis were used from Eurostat.
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Economic analysis of passive houses
Řezníčková, Tereza ; Geuss, Erik (advisor) ; Branžovský, Antonín (referee)
The master thesis deals with passive houses and their profitability's economic analysis. The thesis focuses on both new buildings and renovations, which have the greatest potential for energy savings in the building's sector. The cost-effectiveness of proposed measures is evaluated using the example of reconstruction of an existing house with passive and low-energy standard. Low-energy option of reconstruction is more profitable from an investor's perspective than the passive one. At 4% annual growth in energy prices, both options become comparable. The result of the calculation is not generally applicable. The profitability always depends on a specific building and various measures. Besides the cost-effectiveness, the investor's decision about an investment is also influenced by an increasing level of living comfort, subsidies and environmental protection.
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Labour Market changes during the transition process in the Czechoslovakia/Czech Republic
Valta, Michal ; Jakubec, Ivan (advisor) ; Szobi, Pavel (referee)
The Czech economic transition started in the beginning of nineties, coming with a number of changes to tore down the dogma of socialist methods not only in the labour force allocation. The most important contribution of this thesis is to reflect these changes by using the empirical testing of selected models and commonly available statistical indicators. The thesis investigates the development of the labour market in the Czech Republic at a critical period of reform in the last decade of the twentieth century. In addition to the main objective the work focuses also on the identification of causal relationships between indicators and critically assesses them. In conclusion of the thesis are summarized the most important changes that created the Czech labour market during the reporting period, the success of the Czech economic transformation is valorised in the context of other countries in the region with similar experiences. The work is primarily based on academic economic literature and analyses of officially published statistical indicators.
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Fundamental analysis of Turkish Airlines
Popova, Elizaveta ; Cibulka, Jakub (advisor) ; Hoffman, Andrej (referee)
The aim of the thesis is to perform fundamental analysis of the Turkish Airlines' stocks to see if the shares are priced correctly and whether it is worth investing in. I chose this company, because I am accustomed to use its services. This thesis starts with a global analysis, continues with sectoral analysis and concludes with a firm's analysis. The work is designed in such a way that at the beginning of each chapter the theory is given, and then it immediately proceeds to the practical part. The conclusion of the thesis is the analysis of the aircraft industry and the revelation of the factors that influence on its development. The situation in the country was assessed in its relation to the Turkish Airlines' development. The benefit of the research is the investment suggestion.
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Analysis of cold-blooded horses in the forestry
Svobodová, Nicole ; Grosz, Jan (advisor) ; Milan, Milan (referee)
The theoretical part of the thesis is dedicated to horse wood skidding problematic. It deals with cold-blooded horses characteristics and describes the wood skidding processes realized by horses. The thesis also presents other wood skidding technologies, especially tractors using, harvester technology and forest funiculars. It is also engaged in subsidies for horses wood skidding supporting. The economic exacting of horses work in the forestry contains the end of the theoretical part.
The practical part of the thesis is divided into two objects. The first one deals with the Ministry of Agriculture financial contributions for the horse wood skidding. The second part deals with analysis of the offered price for 1 m3 of the manipulated wood and with the annual performance of the horse work. The founded data are evaluated and the improvement of the economic situation for horse wood skidding is recommended at the end of the thesis.
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Concerns and preparations for pension – November 2016
Čadová, Naděžda ; Malina, Ondřej
In November, the Public Opinion Research Center of the Academy of Sciences interviewed citizens of the Czech Republic on topic of financial security in pension. Questions were focused not only on subjective concerns over lack of economic resources or trust in welfare state but also on actual preparations, namely investments and savings. The results suggest that the economic prosperity of the country in last few months reflected itself into optimism of the Czech population regarding to awaited retirement. Still, there is an alarmingly small number of people with bad living conditions who cannot save up for their future.
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Cost-effectiveness of vaccination against the bacteria Neisseria meningitidis B in children aged 0-4 years
Kříž, David ; Pažitný, Peter (advisor) ; Kandilaki, Daniela (referee)
After many years of research have been developed, and then in January 2013 approved by the European Medicines Agency new multicomponent vaccine against meningococcal disease Group B Bexsero from Novartis. Meningococcal disease, because of its rapid progression and tragic consequences, a very dangerous disease. The aim of my thesis was to try to quantify the impact on the costs and benefits of the introduction of vaccination for the most vulnerable groups, namely children after birth to 4 years of age, by comparing the hypothetical vaccinated and unvaccinated cohorts. The work itself has not demonstrated at today's prices and epidemiological data Bexsero vaccines, cost efficiency. However, at a reduced cost or increased incidence of cases appear to vaccination Bexsero as well utilized resources.
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