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Taxation of entrepreneurship on the internet
Bicanová, Soňa ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This master thesis looks into the way of the taxation of people earning money on the internet via YouTube. Taking videos and subsequent publishing on YouTube channel is becoming increasingly popular not only among the huge number of spectators and youtubers but also among companies that see how influential and powerful youtubers are and cooperate with them. Many Czech youtubers have above-average income which is usually from three sources: directly from YouTube (more precisely from Google) from AdSense account, from sales of promotional materials (merchandising) and also from product placement. The outcome of this master thesis is the application of the tax laws - personal income tax law and value added tax law - to the situation of youtubers, determination youtubers´ lack of knowledge of taxation and creation of a model example, which describes the process of taxation of entities doing business on the internet from registration through periodical filing to the deregistration.
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Gamification in Teaching
Chmelař, Jan ; Jiřinová, Kateřina (advisor) ; Procházka, David Anthony (referee)
This thesis focuses on the topic of gamification and searches for options of using gamification to improve student experience in the Principles of Management course at University of Economics, Prague. The thesis formally defines gamification and identifies the theory of motivation and game design as two key paradigms in the topic. The practical part uses the apparatus of managerial decision making to choose a suitable variant for implementing gamification elements the self-management activity 30 Days Challenge. The application Habitica is identified as a suitable solution.
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Franchising as a Form of Market Entry
Říhová, Denisa ; Kaczor, Pavel (advisor) ; Cílek, Michal (referee)
This bachelor thesis will discuss franchising as a business model. The structure of this thesis is the following; firstly I describe franchising and its context and secondly I apply the theory on the company Dancing Crackers. The purpose of this thesis is to line up steps and prepare a plan for the realisation of a franchise project. I start with the more general perspective and then move on to the practical aspect of the thesis. Based on the lined up steps which were applied to the company Dancing Crackers I have concluded several findings which allow me to argue for methods that increase effectiveness of franchising processes. This was concluded based on methods of observation.
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Avoidance of double taxation of income from employment
Kalová, Barbora ; Tepperová, Jana (advisor) ; Pavel, Jan (referee)
The aim of this thesis is to analyse the impact of the application of § 38f article 4, which is the Czech legislation allowing the resident to use exemption method for the taxation of foreign income from employment regardless of the method provided in the relevant Double Tax Treaty. The thesis includes an analysis of the development of the taxation of income from employment in the Czech Republic with regard to the taxation of foreign income. Further analysis of the evolution § 38f article 4 of the Income Tax Act and Article 15 of the OECD Model Treaty. The thesis conclusion states that in the model cases, if the foreign country uses a lower tax rate than is used in the Czech Republic, it is always advantageous to use the exemption method for taxpayers. In the case of higher tax rate it appears to be more favourable credit method in the most cases.
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Optical Methods to Evaluate the Contractile Function of Isolated Cardiac Myocytes
Vadkerti, Kristián ; Rychtárik, Milan (referee) ; Čmiel, Vratislav (advisor)
Diploma work is focused on basic characteristics of optical measuring methods commonly used to rate contactions of isolated heart cell and describes basic actions, that are connected with it. A camera record made by a microscope served as basis for optical measuring methods of contractions chosen by us, with using appropriate method elaborating and analysis of pictures used for detection of important part of cell structure. The suggested user application built-up in Matlab environment allows analysis and interpretation of contractional functions in two methodical ways.
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Design and Realization of the Second Generation Imaging Reflectometer and its Application in Optical Analysis of Thin Films
Vodák, Jiří ; Držík,, Milan (referee) ; Klapetek, Petr (referee) ; Ohlídal, Miloslav (advisor)
The work deals with a technique of imaging spectroscopic reflectometry developed at The Institute of Physical Engineering, Brno University of Technology. The technique is well suited for characterization of samples non–uniform along their surfaces. The technique is primarily used for optical characterization of thin films. First part of the work is focused on basic physical principles of the technique and on ways in which measurement data are obtained. It contains a basic description of evaluating methods and a basic concept of an imaging spectroscopic reflectometer with a description of main parts of such a device. The main part of the work is focused on a description of two devices which were built at The Institute of Physical Engineering together with a description of some of upgrades which were implemented to these devices during their development. A description of measurements done with the two devices is also included. Last part of the work is then focused on further development of the technique. Intention of possible evolution of the technique to imaging spectroscopic ellipsometry is proposed.
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Oceňovanie nehnuteľností ako zástavy hypotečného úveru
Ondis, Jozef ; Jurečka, Jan (advisor) ; Novák, Pavel (referee)
Práce se zabývá oceňováním nemovitostí pro účely zástavy hypotečního úvěru. V úvodu analyzuje aktuální stav hypotečního financování v ČR a situaci na trhu nemovitostí. Popisuje základní přístupy k oceňování nemovitostí. Pojednává o vztahu zástavní hodnoty a ceny obvyklé. Jádro pak tvoří aplikace a hodnocení jednotlivých metoda a postupů užívaných v praxi. V závěru se krátce věnuje životnosti staveb a s tím souvisejícím stanovením opotřebení.
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The decomposition of biodegradable packaging
Balada, Ivo ; Altmann, Vlastimil (advisor)
This Thesis is focusing on recycling waste paper, which became one of the main collecting commodities for its widespread use in many economic regions. The thesis presents information about product options, new materials from processed waste and waste paper. First mentioned option for using waste paper is the application in substrate production technology as an input material with excellent physical properties, which could become an indispensable component in the production of highquality substrates. The resulting values indicate a higher absorption capacity of fluids that are substrates of biodegradable materials. The next part of the thesis contains the practical information and value gained from the process of production of briquettes from waste paper, In both technologies there are present variations of the different samples and their ratios used to manufacture the final products and are shown in the resulting comparison.
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Output-Inflation Trade-off After a Quarter of a Century of Inflation Targeting
Kamarád, Martin ; Potužák, Pavel (advisor) ; Kadeřábková, Božena (referee)
This thesis estimates the treatment effect of inflation targeting adoption on inflation, inflation variability, output, and output variability for 25 explicit inflation targeting countries. I implement the propensity score matching methodology that takes into account the problems of non-experimental nature, such as selection bias or selection on observable, and allows me to effectively mimic properties of randomized experiment and compute unbiased treatment effect estimates. I introduce a variety of propensity score matching methods that were recently developed in the treatment effect literature, including Nearest Neighbor, Radius matching, Kernel matching, and Inverse Probability Weighting. The results indicate that both industrial and developing inflation targeting countries exhibit lower inflation levels and at the same time higher output growth than non-targeting countries. The estimates are however in most cases statistically insignificant. Moreover, it appears that both industrial and developing countries achieve combination of lower inflation variability and output variability compared to non-targeting countries. Nonetheless, majority of the estimates are again statistically insignificant. The results are to a small extent sensitive to the choice of propensity score matching method. Radius matching with tight calipers (r=0.005, r=0.001) tends to provide the most reliable estimates. Balancing properties of the models are reasonable and compared to the previous research the standardised biases are quantitatively better.
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Liferay Portal from developer´s perspective
Herain, Vít ; Pour, Jan (advisor) ; Pavlíčková, Jarmila (referee)
The topic of this thesis is Liferay Portal, which is a technology based on Java programming language and portlet applications. The technology is not well known among developers despite of the fact that the usage of this technology is quite common in the commercial sphere. The main aim of the thesis is to create a suite of procedures and hints in order to facilitate portlet development for beginners, who are planning to use technologies Spring framework and AngularJS. The secondary objectives include defining the paradigm related to portlet development, analysing portal specifics and its benefits, describing the Liferay Portal from different viewpoints, to compare Liferay to competitive solutions and finally creation, de-velopment and documenting of the application composed of 2 portlets. The main functio-nality of these portlets is Personal Financial Management. Aims were achieved by obtaining information from the community of developers and from sources listed in the bibliography. Information obtained in the area of development was empirically verified using the developed application. There is a proposed procedure in the thesis in case of using the AngularJS technology in the area of portlet development and common issues related to this usage. The thesis consists of theoretical and practical part. The theoretical part deals with portals as such, mentions the market share, Java Portlet Specifications (JSR-168 and JSR-286) and defines the portlet development paradigm. The practical part of the thesis documents basic procedures necessary for portlet development with the option of using of AngularJS fra-mework and finally it documents the developed application from perspectives of the design and usage. The added value of this thesis is the intelligible guide how to start with development of portlets for Liferay Portal. The most important benefit is the guide created to simplify the usage of the AngularJS framework on the client side of the portlet (in the browser), becau-se usage in the common manner is not possible. The outcome and also the benefit is also the created application, which can be used in order to manage user´s expenses and incomes and which has already been used by the author for this purpose.
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