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The implementation of the reverse-charge mechanism on selected goods
Pinďák, Adam ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.
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Analysing the success rate of newsletter campaigns
Kosmák, Petr ; Přibil, Jiří (advisor) ; Váchová, Lucie (referee)
The objective of the study was to analyse selected e-mail (newsletter) campaigns to show what kind of information companies share in their campaigns, what is the optimal frequency of mailings and how is this form of marketing communication perceived by the recipients. This objective was achieved using two methods: Firstly, newsletters from selected companies were collected and analysed as to their content, frequency and other specific features. Secondly, a questionnaire was administered to mailing recipients. The results obtained using the above methodology show that campaign recipients currently tend to perceive newsletters negatively and there are specific negative elements that deter recipients.
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Tax deduction for research and development
Švecová, Klára ; Francírek, František (advisor) ; Slintáková, Barbora (referee)
Research realised by the public sector leads to new knowledge. To achieve economic growth of the country, it is necessary that the results of such research could be useful for innovation in the private sector. It can be achieved by cooperation of both sectors. The government of the Czech Republic supports such cooperation since 2014, through the option for businesses to include costs of R&D services and intangible results of R&D purchased from public universities or public research institutions in the tax deduction for research and development. It can be also better used by small and medium enterprises, but the total amount of this tax incentive decreased in 2014 as compared with 2013. The aim of this diploma thesis is to analyse the reasons for the low utilization rate of tax deduction for research and development and low levels of cooperation on R&D between enterprises and public sector, primarily universities.
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Přínosy a rizika akonomické transformace v Číně
Klancová, Kateřina Bc. ; Dvořák, Pavel (advisor) ; Fantová Šumpíková, Markéta (referee)
Téma diplomové práce zní ?Přínosy a rizika ekonomické transformace v Číně?. V první části práce je zpracována problematika ekonomické transformace obecně s důrazem na problematiku dvou různých přístupů k transformaci. Na rozdílech obou přístupů je založena i hypotéza. Právě průběh transformace v Číně má prokázat relevanci druhého z přístupů, který byl ze začátku transformace menšinovým pohledem. Práce také analyzuje současnou ekonomickou situaci v Číně s důrazem na některé makroekonomické ukazatele. V praktické části je na vývoji v Číně prokázána relevance druhého z přístupů k problematice transformace. Závěrečná kapitola shrnuje přínosy a rizika ekonomické transformace v Číně vyplývajících z uvedených analýz.
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Utilization of endophytic microorganisms for growth promotion of Miscanthus
Mrnka, Libor ; Frantík, Tomáš ; Schmidt, Christoph Stephan ; Lovecká, P.
Increased survival and aboveground biomass yield of Miscanthus was achieved due to the inoculation of Miscanthus seedlings by a mixed inocula based on the selected endophytic microbes (bacteria and fungi). Inoculated treatments produced 20-90% higher yield of biomass compared to the controls. Importantly, fungal inoculum increased also production of rhizomes and the same trend was observed in the treatment inoculated by the bacterial mixture. Bacterial endophytes also strongly augmented overwintering of the plants on one of the tested model plantations. Because the price of the inocula production is economically feasible and does not substantially increase the plantation establishment costs we hope for fast implementation of the methodology both in CR and beyond.
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Náhradní rodinná péče v ČR a ve VB
Košatková, Michaela ; Sedláková, Jaroslava (advisor) ; Sedláková, Jaroslava (referee)
Práce porovná situaci pěstounských rodin a ústavů nacházejících se na území naší republiky a obdobných institucí, které se na území Velké Británie snaží o zařazení dětí bez rodičů do běžného a plnohodnotného občanského života. Těžiště práce bude v komparaci přístupu obou států a jejich úředníků k jednotlivým formám náhradní rodinné péče a také přístupu k pěstounským rodinám ze strany státu. Práce zmapuje legislativu vztahující se k problému pěstounské péče, pokusí se také o ekonomický pohled na danou problematiku. Jedná se o týmovou práci. [cs]
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Náhradní rodinná péče v ČR a ve VB
Stejkoza, Josef ; Sedláková, Jaroslava (advisor) ; Sedláková, Jaroslava (referee)
Práce porovná situaci pěstounských rodin a ústavů nacházejících se na území naší republiky a obdobných institucí, které se na území Velké Británie snaží o zařazení dětí bez rodičů do běžného a plnohodnotného občanského života. Těžiště práce bude v komparaci přístupu obou států a jejich úředníků k jednotlivým formám náhradní rodinné péče a také přístupu k pěstounským rodinám ze strany státu. Práce zmapuje legislativu vztahující se k problému pěstounské péče, pokusí se také o ekonomický pohled na danou problematiku. Jedná se o týmovou práci.
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Monetary Policy of the Czech Republic
Turková, Kateřina ; Toth, Daniel (advisor) ; Zdeněk, Zdeněk (referee)
The thesis is focused on the tools of monetary policy which the central bank uses when she wants to achieve the inflation target. The outcome of this thesis is proposal optimize the tools of monetary policy. The Proposal is based on the analysis of the results of simultaneous econometric model. In this thesis is testing time series by November 2013. At this time the Czech National Bank concluded currency commitment. By this time the central bank is overseeing that the exchange rate is above 27 CZK / EUR. Another objective is evaluating the influence of interventions on the economic development of the country. In this thesis are used secondary data from external sources. In the theoretical part is described of monetary policy, monetary policy instruments and the main objectives of monetary policy. In the practical part is constructed an econometric model. Endogenous variables in the model are logarithms yields exchange rate CZK / EUR and inflation of monetary policy.
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Economic analysis of selected village or town
Vítů, Jan ; Homolka, Jaroslav (advisor) ; Lucie, Lucie (referee)
This thesis is about economic analysis of the villiges Pelhrimov and Nova Cerekev, the main goal of this work is compare the economic situation of both villages. The first part concerns the theoretical background of the issue, ie. general problems of the autonomous unit and the structure of the budget, namely the procedures for drawing up the budget and the definition budget item. Second part is practical part, which analyzes economic of Pelhrimov and Nova Cerekev for each year over the period 2011-2015, while the analysis is carried out on the principle of annual capture changes in revenues and costs. Subsequently, both villages are compared to the comparable base, that base is recalculation on 1 inhabitant for accurate capture of development. The analysis is followed by questioning in both villages, which aims to find out how residents perceive the issue of management of the village where they live. Finally is summarizing the outcome of secondary and primary research than make an objective assessment of both villages and suggest a possible improvement in the framework of their activities to the future.
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Comparation of the EU and US approach towards mergers and acquisitions
Bartošová, Monika ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
This study aims to compare the EU and US approach towards mergers and acquisitions, both from a theoretical point of view (the historical development and regulation) and the practical one(comparing certain cases), identify their similarities and differences, explain it and evaluate. To achieve the goal, the method of comparison was used (especially control procedures and assessing relevant markets). It was also assisted by case studies (specific decisions of the competition authorities), thus that the merger of GE / Honeywell and acquisitions, Oracle / Sun Microsystems. The work is divided into four chapters. The first chapter approaches the topic in terms of their development and legislation. The next two chapters introduce the merger control in both systems. The last chapter deals with cooperation between the competition authorities of the EU and the US. Chapter also compares the specific cases in which both teams have decided differently.
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