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Stock Portfolio Optimalization on Czech Capital Market
Šebestíková, Sabina ; Štěpánková, Jana (referee) ; Sojka, Zdeněk (advisor)
The master's thesis is focused on Stock portfolio optimalization on Czech capital market. The analysis of each stock, estimation and portfolio optimalization proposal are included. In the practical part the Fundamental analysis is applied. The portfolio optimalization is estemated by portfolio theory which is consist in the relationship between stock price and market trends represents by PX Index and expressing correlation of them by beta coefficient.
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Taxation in the United States and suggestions for Czech tax legislation
Janoutová, Alena ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
My diploma thesis deals with a tax system of the United States of America. The main attention in this thesis is dedicated to a federal taxation in the United States of America, but also a state and a municipal level of taxation.The most important object of this thesis is to analyze a current tax system of USA, which contains my proposals for improvement of the Czech Tax Law e. g. an improvement of tax payment discipline or an enhancing legal certainty of citizens. The conclusion contains a complete assessment of discovered findings. On the basis of such the diploma thesis, the reader should acquire a complex insight into the United States tax system.
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Business Plan – Afterschool Activities for Kids
Langer, Emil ; Srpová, Jitka (advisor) ; Mísař, Jan (referee)
The aim of Masters Thesis Business plan, Afterschool Activities for Kids is to create a business plan for the new organization providing school activities for children. The first part will introduce the theory for a business plan. In practical part concrete plan will be settled which shows up every necessary steps to needed to get through while realization and outlines the various ideas and solutions to achieve good economic results of the organization. The author of this Masters Thesis deepens the knowledge of the preparation of business plans and complex view of critical sections of the analysis and indicators of project that will be implemented in the future.
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Selection of quantitative and qualitative methods for comprehensive evaluation of PPP projects
Jílek, Petr ; Toth, Petr (advisor) ; Peková, Jitka (referee) ; Luňák, Josef (referee)
Abstract Dissertation deals with theoretical concepts and providing the basis for the use of forms of financing and acquisition of public goods and services through partnerships between the public and private sectors, as well as PPP (Public Private Partnership). Suitability PPP project in this work is assessed primarily in terms of developing a new methodology for evaluating projects. The theoretical part of the thesis aims to clarify the issue of PPPs in the context of regional and local regional development theories, principles and mechanisms of PPP legislative and institutional backing of the PPP, clarify the distinction between PPP and public procurement procedures and current assessment of PPP projects. The practical part focuses on the development of a methodology using a selection of qualitative and quantitative methods for evaluating investments and to form a complex output that will clearly and distinctly testify about the appropriateness of using the PPP method. For this purpose it is used in work processes, which are normally used for business valuation-generators values, property valuation, yield valuation, valuation based on market analysis, combining technologies and their incorporation / recast in the current assessment methodology, which is based on a Public Sector Comparator and determinants of value for money
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Optimal Alcohol Taxation in the Czech Republic according to the Laffer Curve Theory
Šebestová, Tereza ; Janíčko, Martin (advisor) ; Slaný, Martin (referee)
This bachelor thesis examines the relationship of excise duties on spirits and beer and its revenues in the Czech Republic from 1994 to 2014 according to the Laffer Curve theory and tries to find the optimal tax point using the regression analysis. Optimal taxation is defined in order to be revenue-maximising. According to this requirement I defined the optimal taxation on spirits at the rate 17 035 CZK/hl/pure alcohol and the optimal taxation on beer at the rate cca 27/CZK/degree Plato. Both of these rates lie on the left side of the current taxation and therefore I claim that the tax burden is too high and its decline would brings the state higher revenues.
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Vitality in the architectonic environment
Eyer, David ; Horáček, Martin (referee) ; Hudec, Mojmír (referee) ; Kyselka, Mojmír (referee) ; Žabičková, Ivana (advisor)
More and more research studies are being conducted on the quality of architectural space as a factor affecting our mental, social and physical health. In the past, this topic was often overlooked in its complexity. The establishment of the specialized fields of building biology, biophilic architecture and the works of Christopher Alexander and Nikos Salingaros now allow us to consider various facets of this subject. This dissertation aims to analyse the topic of vitality in architectural space by studying the abilities and perceptions of its users. Therefore its aim is not to develop a new theory of “vitality-enhancing architectural space”, but to describe how this phenomenon is perceived by the users themselves. Users can provide feedback on which features of architectural space they see as the most important for the feeling of vitality. These features have been hierarchically organized based on their perceived importance, analysed and described in detail to allow their relatively easy application in practice. This dissertation will also allow a comparison with other existing works on the studied topic.
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Economic and social impacts of non-payment of alimony in legal theory and practice
Prachařová, Petra ; Pikola, Pavel (advisor)
Bachelor thesis will deal with the maintenance obligation of a parent to minors, that the first results of the Civil Code and later at the initiative of one of the parents addressed by the decision of the Court. The first part will explain the concept of non-payment of alimony, a glossary and its legislation. It will also indicate what impact can have and in most cases a failure to pay maintenance for a minor child and an authorized person. What financial and social problems they face this family and how complex and difficult situation for this family it is. And will also include options identify the beneficiary in the recovery and acquisition amounts due.
It will also mention the earlier arrangement for the payment of maintenance replacement states that it subsequently exacted after the compulsory allowing authorized person and the minor child not suffer financially. The aim of this work will highlight solutions to the economic situation of these families in the form of re payment of maintenance replacement state.
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The Project of Income and Expense Amendment at a Contributory Organization
Novotná, Martina ; Štáfek, Pavel (advisor) ; Pavlína, Pavlína (referee)
This dissertation is aimed at the income and expense amendment at a contributory organization in Hradec Králové region.
In the theoretical part there are basic facts about contributory organizations, the founder, the foundation document, the dividing into main and by work or their budget. Following by the characterization of the incomes and selected expenses which can be often found
in a contributory organization accountancy. The last part brings a closer view
of conducting of accountancy in the selected accounting units including accounting documentary evidence and financial analysis. The last chapter shows theoretical possibilities of income and expense amendment at a contributory organization.
At the beginning of the working part there is shown the certain contributory organization Gymnázium Broumov (grammar school Broumov) following by the detailed analysis of its profits and selected costs. This part also describes the economization of the school individual funds and then the way of conducting of accountancy in this contributory organization. Other chapters of this dissertation pay attention to the financial analysis
of economization and factual project of income and expense amendment at the grammar school.
In the chapter 4.7 you can find the possibilities of the incomes increase. It is conected with the taking advantage of appropriation projects given by the organizer, the Ministry of Education or the EU, the closure of new agreements for lease of school not flat space or establishing of complementary educational activities. The expenses can be amended by lowering the power consumption thanks to the project EPC or using central purchase of power and some services within the framework of the HK region. The saving can be reached by correct utilization of substitute quota with the purchase of products and services or by optimum drawing of wage means.
The conclusion contains the evaluation of the amendment results. Thanks to the amendment the incomes are risen up to 750,000 Czech crowns more than 80% of it are the incomes from appropriation projects. It brings to school better study conditions for students, possibilities of further education for teachers or getting new teaching aids. The incomes from the lease of school not flat space have to be, according to the foundation document, used for repairs and maintenance of the school building at the same calendar year. The establishing of complementary educational activities is more both administratively and organizationaly demanding than possibilities of income amendment so it might be set up in Sept.2017. The Grammar School Broumov can get up to 300,000 Czech crowns a year thanks to the expense amendment. The saving made by lowering total power, service and material expenses can be used without any restrictions for example for purchase of new modern technology, interactive boards or for school environment innovation. The grammar school management can use the saving made by optimum drawing of wage means as a motivation for the teachers via bonuses or personal extra pays.
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Impacts of monetary policy of Czech national bank on the Czech economy since 1993 to 2015.
Mrzena, Michal ; Ševčík, Miroslav (advisor) ; Munzi, Tomáš (referee)
The aim of this thesis is to analyze impacts of monetary policy of Czech national bank on the Czech economy since 1993 to 2015. Last few years monetary policy has been often discussed topic in Czech republic. Instruments of monetary policy have been changing and it will be changed again. In this conditions the analysis of entire period of CNB existence is very attractive for author. The theoretical part of the thesis deals with economic theory of central bank. In this part the thesis talks in detail about the regimes of monetary policy and it is focusing on the inflation targeting. The practical part of the thesis deals with analysis of monetary policy in every year in terms of meeting the targets and their impact on the economy. The conclusion of this analysis is to evaluate the effectiveness of monetary policy from 1993 to the present.
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The impact of realization investment on company management
Dlouhá, Lucie ; Kozáková, Petra (advisor) ; Pevná, Jana (referee)
The subject of the thesis is evaluation of a biogas station activity and its impact on the entire economy. The theoretical part describes the basics of biogas station functioning and legislation to construct and operate biogas station. Then it focuses on investment theory where basic methods of evaluation of economy efficiency and chosen ratio indexes of financial analysis for company´s evaluation are summerized. In practical part, the methods analyzed in the theoretical part are employed for specific details found in AGROSPOL STARÝ PELHŘIMOV Inc. The outcome of the thesis is a complex summary of impacts of a biogas station construction. Key words: biogas plant, company´s economy, economic efficiency of investment.
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