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Corporate Social Responsibility in Czech and Foreign Companies
Kobelková, Lucie ; Zamykalová, Miroslava (advisor) ; Korbelová, Marta (referee)
In the theoretical part of this thesis, the theory and development of corporate social responsibility are being described. There is a closer focus on three pillars of corporate social responsibility and on stakeholders who deal with this topic. Arguments for and against the implementation of corporate social responsibility are given, as well as methods of its measurement. In the next part, there is an analysis of current situation of this topic in the European Union and in the Czech Republic. More details about particular steps for implementation of corporate social responsibility and its effective communication are provided. In the practical part, there is an evaluation of activities in this field on example of real companies: Johnson & Johnson, a big international company, and Tylex Letovice, a.s., a middle-size Czech company.
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Komunikácia spoločenskej zodpovednosti firiem
Borošová, Veronika ; Zeman, Jiří (advisor) ; Filipová, Alena (referee)
Práca na tému "Komunikácia spoločenskej zodpovednosti" je z väčšej časti teoretickým vstupom do problematiky Corporate Social Responsibility (CSR). Konkrétnejšie je zameraná na oblasť komunikácie CSR. Práca sa venuje princípu komunikácie (kto, komu a ako komunikuje). Taktiež sú popísané niektoré druhy komunikácie. Praktická časť analyzuje 2 konkrétne prípady komunikácie CSR - výročné správy firiem Coca Cola Beverages ČR s.r.o. a Plzeňský Prazdroj s.r.o. Základným cieľom práce je poukázať na dôležitosť tématiky spoločenskej zodpovednosti a jej komunikácie a ich osveta.
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Jsou pražští žebráci jako newyorští taxikáři?
Šilhavá, Dana ; Bartoň, Petr (advisor) ; Janíčko, Martin (referee)
I explore Prague beggars' decision making about their daily work hours. Begging is posited as supplying a service, in the case of Prague with barriers to entry on the production side, with the Charles Bridge as the extreme monopoly example. Financial analysis of the self-employed beggars' wages, expenses and wage rate determinants offers many insights about the workings of the market. I contrast 2 possible models of labor supply: intertemporal substitution and income targeting, representing respectively the concepts of maximizing and satisficing: Maximizers adjust their day's work-hours to the days' varying wage rate, whereas satisficers bracket decisions narrowly and set daily income targets to be reached. 37 of the 43 Prague beggars sampled are found to be satisficers in much the same way as New York City cabdrivers (Camerer 1997); however, this is often a perfectly rational response to the specific constraints of the beggar's profession (e.g. social tax, lack of savings opportunities), satisficing is thus much more justifiable in their case.
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The system for appraising and selecting grant projects under the European Social Fund 2007-2013 in the Czech Republic: A Comparative Study
Müllerová, Irena ; Kačín, Radovan (advisor) ; Potluka, Oto (referee)
Systems for implementing the Structural Funds have always been crucial to the impact of the Cohesion policy. At the heart of all programs of the Structural Funds are the systems for apprising and selecting projects, determining the efficiency and effectiveness of the program implementation. The aim of this paper is to examine the implementation of the Structural Funds in the 2007-2013 period in the Czech Republic in terms of effective resource allocation through grant projects. The examination focuses on the responsibilities and methods in the project appraisal and selection used under the Operational Program Education for Competitiveness and compares them to similar procedures applied by the European Commission in management of the community Life Long Learning Program in the current financial period. Based on discussion of the respective systems, the paper highlights the main differences between the systems and proposes for consideration several changes to the project selection under the Operational Program Education for Competitiveness to increase its effectiveness and transparency of the system.
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Liability for damage in case of occupational injuries and occupational diseases
Nguyenová, Lucie ; Štefko, Martin (advisor) ; Drápal, Ljubomír (referee)
The intention of my thesis is to analyse legal provisions concerning occupational injuries and occupational diseases, comment amendments in this area of labour law and indicate meaning and content of above mentioned legal provisions in connection with court decisions and practical facts. The entire text is structured into chapters relating to particular topics connected with occupational injuries and diseases. At first the thesis introduces concept of liability with specifics that influence area of occupational injuries and diseases. Subsequent chapter contemplates recent events and system of legal insurance of employer's liability. Fourth chapter describes provisions implementing prevention of occupational injury and disease. Fifth chapter defines conception of occupational injury and occupational disease in detail, elaborates characteristic features, prerequisites, process of solving and possibility of employer's exemption. Sixth chapter reflects findings relevant to compensations provided to affected employee. Result of processing the topic is composed of comprehensive characterization of main terms and issues, with effort to indicate explanation of respective judgements and consider selected legal provisions.
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Convergence Project of IASB and FASB to Harmonise IFRS and US GAAP
Rusňáková, Zuzana ; Vašek, Libor (advisor)
The thesis deals with harmonisation of international accounting standards, more specifically with the convergence of US GAAP and IFRS. Its first chapter describes the structures of IASB and FASB (the boards responsible for preparing IFRS, respectively US GAAP) and their due process. The second chapter gives history overview of their convergence project to harmonise US GAAP and IFRS and describes its tools. The third chapter focuses on one of the current main joint projects of the Boards - financial statement presentation and tries to answer some of the questions addressed in its discussion paper published for public comments.
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Cyber security from the perspective of business entities
Kameníček, Lukáš ; Buchalcevová, Alena (advisor) ; Čermák, Igor (referee)
This thesis deals with the issue of cyber security in enterprises. The main objective of this thesis is to compile a comprehensive overview of the issue of cyber security related to the Czech business entities. It is written in the context in Czech language and in less technical form. This thesis first identifies the current cyber threats, supported by examples of actual incidents. On the basis of the threats thesis defines the categories of business entities that are vulnerable to the threats, and with regard to the Czech legal system analyzes cybersecurity responsibilities. Above the legal obligations there are recommended measures and types of security tests that can check the level of cybersecurity. The output is also a methodological tool for better understanding of cyber security in companies which summarize acquired information and context in comprehensive tables. The expected contribution of this thesis is that summarized findings will serve to increase the level of IT security for Czech businesses.
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Analysis of measures against money laundering in the banking sector in Russia and the Czech Republic
Vasilyeva, Valeriya ; Teplý, Petr (advisor) ; Fleischmann, Luboš (referee)
The bachelor thesis is focused on analysis of contemporary money laundering problem in Czech Republic and Russia. In this connection, emphasis is placed on cyber risk and risk in IT sphere. The first part is devoted to theoretical definition of money laundering, description of virtual currency and shows on example the use of virtual currency to launder money from criminal activities. The second part focuses on the activities of the authorities, responsible for preventing money laundering in both states, and legislative regulation the field of AML. The last part is a summary and discussion of the effectiveness of AML regulation in the Czech Republic and Russia.
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Legalizace výnosu z trestné činnosti- mikroekonomická a makroekonomická perspektiva
Danková, Diana ; Šíma, Ondřej (advisor) ; Kováč, Michal (referee)
The primary objective of this diploma thesis is to comprehensively present the issue of money laundering not only on a macro level but also in terms of commercial bank and its microeconomic response to it. The main contribution of this diploma thesis is to identify the global indicators, which should be considered when drafting strategies in the fight against the legalization of proceeds from crimes. This diploma thesis addresses the changes caused by current globalization and highlights the dangerous effects it has on evolution of this consequent criminal activity together with evaluation of its potential in the future. Due to the tense situation in Europe caused by the series of terrorist attacks, part of the work is dedicated to the explanation of the relationship between terrorist financing and money laundering.
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