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Voluntary Instruments of the EU Environmental Policy
Chmelová, Barbora ; Němcová, Ingeborg (advisor) ; Remtová, Květa (referee)
This thesis analyses the voluntary instruments in relationship to EU. The goal of this work is to find out, if the voluntary instruments represent a proper mean to protect the environment and how does the European Union stands in their support. At the beginning the thesis introduces the base of environmental policy at the bussiness level and then the EU environmental policy. Next there is described a model of optimal influance of the polluter to the environment. Last two chapters are about the voluntary instruments themselves. After their short introduction the thesis analyses their economical features and how can they be expressed in the model. Then the work answers the question, how does the European Union stands in their support and introduces two unique EU instruments -- EMAS and ekolabel EU.
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Children and old age security
Novák, Zdeněk ; Krebs, Vojtěch (advisor) ; Vybíralová, Ivana (referee)
There have been a great deal of ways for old age security, who is expected and individual situation. Old age signify loss of income from economics activity. We can compare ways of securing for old age by their liquidity, rate of profit and diversification, but it is impossible to administratively determine composition of the optimal old age security portfolio, whereas administrative favoured one's way, entails limitation of the others. One of the oldest way of securing for old age is child care and enlinghtenment. The research pointed to existence disputation between theories of fertility development. These theories are attaching different importance to the particular biological, socioeconomic and cultural factors. Empirical research of fertility development and its factors in czech lands, represents pure administrative character of the pension insurance development. Spending on pension insurance and some other factors are influencing development of fertility. This influence is analyzed in years 1930- 2009. Analysis provides evidence of pension insurance influencing level of fertility significantly. Theories of fertility development often impeaching this influence. The work apply findings to the primary objectives for pension reform in Czech republic. This pension reform provides sustainable pension system position and possibility for individuals to set up their optimal old age security portfolio.
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Publishing of bibliographic information according to the Linked Data principles
Hladká, Jitka ; Sklenák, Vilém (advisor) ; Svátek, Vojtěch (referee)
Bibliographic data provide well established means of the information resource description. Nowadays, there is obvious need to make this data more web-friendly and web-compatible, while web is mostly seen as the only place where people are seeking information. The proposed solution is to change the traditional bibliographic data representation format. Semantic Web initiative presents enhancement of the current web with machine processable data semantics (meaning). The main goal is to manage more effective information processing by web applications that brings up many benefits for web users. Linked data are seen as practical means to reach the semantic web vision. This initiative promotes best practices of publishing, connecting and sharing structural data on the web. This thesis reports the transformation of bibliographic records' format in case of Database of publishing activities at University of Economics, Prague (PCVSE). Benefits of linked data publishing model are demonstrated on the realized projects. The main part describes practical experiences gained during the implementation of RDF framework in phases of data modelling, interlinking and exposing the dataset. The linked data publishing model is seen there as an optimal web-compatible bibliographic data representation format.
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THEORY OF BUSINESS PROCESS REENGINEERING AS ONE OF THE EFFECTIVE MANAGERIAL TOOL IN TIMES OF ECONOMIC DOWNTURNS
Denysenko, Stanislava ; Basl, Josef (advisor) ; Novotný, Ota (referee)
Business process reengineering (BPR) was analyzed as one of the approaches to considerably improve the performance of the enterprise. The actuality of BPR in times of economic downturn was evaluated. The historic evolution of the concept was examined and findings about the economic nature of BPR emergence were made. The dependence of BPR actuality and simplicity of BPR usage on the level of enterprise business process maturity was shown. A conclusion about optimal point was made via depicting the interrelations graphically. Advantages of BPR usage for enterprises of different sizes were proved and specified. Benefits of BPR were compared with benefits of other related methods like ERP, JIT, TQM and Continuous Improvement. The future possible development of the BPR was analyzed. There offered possible further directions of research in the area of BPR based on current limitations of the concept. Results of the research may be used in companies of maturity level one to three, taking into account size of the company and current state of business process maturity.
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Logistic process optimization
Machová, Marie ; Říhová, Zora (advisor) ; Věk, Jakub (referee)
Managing the process of a product's development prior to its release is the dominant theme of this graduation thesis. In today's modern turbulent world, businesses compete to be a strong force in the market arena. From start to finish it is necessary to keep the consumer's demands and wants as the driving force when managing the operation. Factors that are critical in the implementation of the operation are working with a manageable portfolio, forecasting unforeseen expenses, profit gains and losses. Purchasing the most recent and efficient software program or electronics to assist in the operation could be more effective but more expensive upfront. On the other hand, purchasing a complex program or electronics will be ineffective if the user is unable to comprehend its complete functions or abilities. Proper and thorough analysis is necessary in foreseeing all possible obstacles to a smooth operation. Presently, it is not uncommon for companies to implement new technology without previous analysis. The result is a rapidly growing demand for a product reliant on this technology to help produce or support it. As a result, they find themselves in a tight spot very soon. Resolving the issue consists of additional and extended analyses of changes and in the reimplementation of the technology, a process that can be slow and tap into an already tight budget. In conclusion, this dissertation surmises that documentation of and organized implementation of processes in a real manufacturing corporation is necessary to improve not only the quality of processes in support of reaching economic targets but also in assuring quality labour performances of all employees.
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Optimization of Providing Dialysis Care to Patients in a chosen Heath Care Facility
Michalík, Jiří ; Mlčák, Jan (advisor) ; Doubravová, Alena (referee)
This thesis deals with the profitability of sales of the dialysis care provider. The main aim of the work was to optimise the dialysis care in Jindrichuv Hradec hospital. Mentioned proposed solution concerns personnel and technical aspects and particular elimination methods. Another aim of the work was to clarify the reimbursement system of the particular dialysis methods, to compare economic results with the profitability of the dialysis care in the years 2006 and 2007. The author endeavoured to create possible ways of the development based on the knowledge of the number of patients and the insurance company reimbursement system. Necessary data and information were acquired from Jindrichuv Hradec hospital reports. This work is thought to contribute to enrich the practical usage and its results can be used by the hospital management or anybody interested in the dialysis care and its economic aspects.
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Analysis of the Economic and Monetary Union crisis based on the Eurozone example
Ševčíková, Michaela ; Rovná, Lenka (advisor) ; Debnárová, Ľubica (referee)
Global economic and financial crisis uncovered serious structural deficiencies of the EU economies - especially of the Eurozone members. High levels of debt have resulted in inability to honour it and state bankruptcies or necessary debt restructurings are a real possibility. This paper analyzes the current Eurozone crisis on the basis of theoretical and methodical foundations of the Optimal Currency Area literature and theory of economic integration. It evaluates the rationality of the Maastricht nominal convergence criteria and analyzes the role of real convergence criteria in like with the introduction of common currency and common monetary policy. It discusses the non-compliance with the Stability and Growth Pact which was supposed to ensure fiscal discipline also after a country's Euro accession. It also deals with the current developments in the monetary and fiscal crisis of the most affected Eurozone members (Greece, Ireland, Portugal) which have already had to ask for financial aid from the EU and the IMF. Tools and measures adopted in this light by the EU and other national and supra-national authorities are also discussed and their partial evaluation is presented. The final section offers possible alternatives of future development of the Eurozone.
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Theories on Executive Compensation and Czech Practice
Gešev, Jordan ; Schneider, Ondřej (advisor) ; Koubek, Ivo (referee)
The thesis describes and analyzes incentives and motivation, an institutional background, individual characteristics and quality of corporate governance and their impact on a level and a structure of executive compensation. The principal-agent model, the managerial power approach and the stewardship model are analyzed and the comparative study is included. Moreover, multitasking and earnings management are discussed. The practical part reminds the transition period and results in the description of some remains. The Czech compensation system is analyzed; the structure of pay is decomposed and commented. Moreover, the legal consequences and institutional characteristics related to executive remuneration are challenged and the approach of tax optimization supremacy criticized.
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Executive compensation in theory and Czech practice
Gešev, Jordan ; Schneider, Ondřej (advisor) ; Koubek, Ivo (referee)
The thesis describes and analyzes incentives and motivation, an institutional background, individual characteristics and quality of corporate governance and their impact on a level and a structure of executive compensation. The principal-agent model, the managerial power approach and the stewardship model are analyzed and the comparative study is included. Moreover, multitasking and earnings management are discussed. The practical part reminds the transition period and results in the description of some remains. The Czech compensation system is analyzed; the structure of pay is decomposed and commented. Moreover, the legal consequences and institutional characteristics related to executive remuneration are challenged and the approach of tax optimization supremacy criticized. Powered by TCPDF (www.tcpdf.org)
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Elasticity of taxable income : survey of methods and analysis for Czech Republic
Kaucká, Kamila ; Mikolášek, Jakub (referee) ; Zápal, Jan (advisor)
Tax rate change influences taxpayers' behavior and hence taxable income and tax revenue of the state budget. Any such change can affect declared taxable income through its effect on quality or quantity of labor supply, savings, portfolio decisions, tax avoidance by legal means or illegal tax evasion. In this master thesis I focus on elasticity of taxable income as an estimate of these behavioral responses to a (personal income) tax rate change. First, I summarize theoretical background and fundamental analyses dealing with elasticity of taxable income. Further, I describe one of the methods, and its constraints, used for in empirical work on elasticity estimation known as "difference-in-differences". I apply this method and estimate elasticity of taxable income in the Czech Republic using several recent personal income tax reforms. Those estimates that are consistent with economic theory and common sense suggest, along with results from optimal taxation theory, that the top marginal personal income tax rate in the Czech Republic should not exceed 71.8%, but any lower tax rate is justifiable based on redistributive tastes of a government.
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