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Analysis of Financing Research and Development in the Czech Republic
Vacek, Jan ; Hnilica, Jiří (advisor) ; Sieber, Patrik (referee)
The topic of this bachelor Thesis is an Analysis of Financing Research and Development in the Czech Republic. Research and Development (R&D) plays an important role in improving the competitive ability of the Czech Republic, for it constitutes a source for increasing productivity, economic growth and employment. The results of R&D lead to creation of new products and services, which in return increases the quality of life of the Czech citizens. This bachelor thesis focuses on analysis of financing R&D in the Czech Republic. The objective is to find out who finances R&D in the Czech Republic, where do these funds go to, and what they are used on. This thesis also focuses on R&D employees and R&D departments in which they work. The bachelor thesis is concluded by comparison between the R&D data for Czech Republic and other countries form the Europian Union.
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Legal and Economic Aspects of Cartel Agreements in the Czech Republic
Matějka, Martin ; Hrabincová, Dagmar (referee) ; Blažek, Jiří (advisor)
The thesis is dealing with Impact of Cartel agreement on individual subjects of Competition within the Scope of wider macroeconomic context. On the basis of predicted behavior at microeconomic level are outlined possible macroeconomic Impacts. Current practice in protecting Competition in the Czech Republic is delimited in the perspective of possible philosophy-political approaches emphasizing the legal framework. Competition protection is generally aimed at consumer welfare, which can be considered to be the primal target. Fundamental terms are defined on the basis of factual usage with the focus on the problematical questions in practice. In the practical part is briefly introduced proceedings course including possible remedies.
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R&D support: the way how to increase enterprises’ competitiveness
Bočková, Nina ; Dohnal, Mirko (referee) ; Duspiva, Pavel (referee) ; Motyčková, Monika (referee) ; Meluzín, Tomáš (advisor)
This dissertation investigates the possibilities of increased use of direct and indirect support for R&D in small and medium-sized companies operating in branches of the manufacturing industry in the Czech Republic and specialising in the production of computers and electronic and optical instrumentation and equipment. The choice of the topic of this work was motivated by personal experience in a field in which companies either have not had enough information to take advantages of subsidies for research and development or have had negative experience relating to applications for direct support for research and development. These facts have presented obstacles to the realisation of research and development in corporate practice. The aim of this dissertation is to propose a methodology for the use of available tools in support for research and development in the Czech Republic and its verification against real data from selected companies. Data from primary and secondary research was used to investigate the selected area of academic knowledge. A questionnaire investigation was performed on the basis of knowledge obtained from detailed research of Czech and foreign literary sources. The respondents were companies in the electronic industry. The dissertation presents the results of empirical research and an assessment of research questions relating to a comparison of a selected sample of companies actively realising research and development with companies engaged merely in production with no innovative processes. On the basis of questionnaire processing and the testing of research questions, a methodology was created for small and medium-sized companies with the use of fuzzy logic facilitating decision-making in the financing of research and development activities with the use of direct and indirect support. Use of the proposed methodology will allow companies to expand sources of financing for the innovation process as an essential part of the competitive battle in the industry in question. The methodology is a significant aid for strategic decision-making in small and medium-sized companies considering the introduction of research, development and innovation. Benefits of this dissertation can be seen not merely on the theoretical and practical level, but also in the area of education.
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Two-fuel systems of CI engines
Malinský, Marek ; Svída, David (referee) ; Dundálek, Radim (advisor)
The aim of this project is to point out the significance of binary-fuel compression-ignition engines and alternative fuels. It introduces comparison of bio fuels and its influence on the function of the engine, and ecological load. It especially raises bio oil as an alternative fuel for compression-ignition engines. Advantages and disadvantages of bio fuels, most common defects and their consequences, and development trends are also mentioned.
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Intangible assets and research and development according to IFRS and ČÚS
Morávková, Barbora ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with reporting of intangible assets with a focus on research and development under the rules of Czech accounting standards in comparison with International financial reporting standards. The goals of this thesis is to analyse the results between both systems mainly using the methods of comparison at first in the theoretical and then in the practical part using financial statements according to Czech accounting standards and International financial reporting standards. In this bachelor thesis, I have concluded that although there is harmonization between the two systems, in the issue of intangible assets and research and development there is still big difference and more truly and faithfully picture of reality, thanks to its detail given, is coming with International financial reporting standards.
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Global value chains in electronic industry - the case of the Czech Republic
Moravčík, Martin ; Vlčková, Jana (advisor) ; Vošta, Milan (referee)
The diploma thesis deals with the activities of global value chains in Czech Republic, with a focus on the Czech Republic. The theoretical part of the work explains the term value chain, its origin, function and its impact on selected economic indicators. Types of the processes in the firms and the possibility of relocation on the external subject or abroad is mentioned at the end of this section. The practical part aims to access the activity of the companies in global value chains. Based on the statistic dates, information from various databases and calculations, the paper offers an insight into the situation in selected sectors. Other parts are dedicated to analyzing the opportunities, current trends and overall development of this industry in Czech Republic. The output of the work provides a general look on the concept, how the firms are working in value chains and how are they affecting the electronic industry.
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R&D Management
Modrý, Marek ; Jiřinová, Kateřina (advisor) ; Hreško, Juraj (referee)
Nowadays, the technological progress and the wide range of possibilities are among reasons why the importance of innovations is increasing. Besides, research and development (R&D), as a basis for innovations, are also subject to the substantial growth of importance. There is a lot of specifics of R&D. A lot of uncertainty is involved in projects, it is difficult to evaluate project results and R&D employees are different in a way how they approach their work and in the level of expertise. Successful management and leadership of employees are conditions for effective and high-quality R&D. This work on R&D management focuses on project management and leadership in R&D departments, as they are among major factors influencing the effectiveness and quality of work, and it explains the position of R&D management in the context of historical events. The second half of the text applies the theory on Seznam.cz, a.s. company. It concentrates mostly on project management and project methodology of the department and on leadership styles analysis of particular team leaders. At the end, the work presents evaluation and suggestions based on the analysis.
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The Issue of the Deductible Items for a Research and Development
BIGASOVÁ, Anna
This thesis deals with the indirect support of research and development, and tax savings in the particular company.The main objective of this thesis processes the information and support for research and development. Selected costs are subject of tax deductible costs within booking. These costs are deducted from the proceeds during the calculation of the profit. The second time we deduct these costs as part of a deduction from the tax base for research and development. Selected costs incurred for research and development project may be deducted from the tax base twice.
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