|
Investing in Children - Sustainable fertility from the perspectives of generational accounting, social welfare, human capital creation and the free-rider problem, with policy recommendations for the Czech Republic
Zborník, Peter ; Háva, Petr (advisor) ; Potůček, Martin (referee)
This paper seeks to clarify the causes and effects of low fertility in Europe with a special emphasis on the Czech Republic. Instruments to measure fertility and the efficiency of investments in children and human capital are defined. Generational accounting is used to show that low fertility has severe effects on the long-term sustainability of the Czech fiscal system. Social Welfare Stock (SWS) is developed as an alternative to the Gross Domestic Product (GDP). SWS-growth is forecasted to be weak unless fertility increases. The main cause of low fertility, are high opportunity costs of children due to Familism and gender regimes. The PAYG pension system is claimed to have abolished the old-age insurance motive for having children. Children bring economic dissatisfaction: "on the basis of a purely economic approach, the optimal number of children for a rational agent is zero" (Stanca 2009). A further cause of low fertility is an inefficient public administration due to corruption, lack of political incentives and budgetary constraints. Proposed policies to increase fertility are: increased share of GDP on child benefits from 2,2% to 2,95, with a higher share of the benefits for young children; child-related pensions; more quality child care for children aged 0-3; parenting training and interventions for...
|
|
Economic crisis and it´s impacts on corporate financing
Pavlíček, Daniel ; Staňková, Anna (advisor) ; Vitík, Matyáš (referee)
The diploma thesis deals with the impacts of economic crisis on Czech companies and corporate financing. In the introduction there is a categorization of Czech corporates according to their economic size. The chapter also describes common features and differences between small and medium enterprises and large corporations. It summarizes the contribution of these companies to GDP and other macroeconomic indicators. Next part deals with the possibilities of corporate financing in Czech Republic, describes main advantages and disadvantages of different corporate financing types. The practical part is devoted to the impacts of current crisis on Czech corporates. It evaluates the implications of the crisis for different corporate financing types. It describes the effects of the crisis from the perspective of financial institutions, lists the steps taken by the State to fight the crisis and suggests possibilities for further development.
|
|
Analytical CRM - market overview and trends
Prochásková, Jana ; Slánský, David (advisor) ; Pour, Jan (referee)
Analytical CRM is a consistent suite of analytical applications that processes customer data stored in various information systems. The results are used to measure, predict and optimize customer relationships. The CRM applications market is growing despite the economic turmoil. The major trends are: CRM as a service, focus on customer retention and loyalty and last but not least achieving cost savings by effective targeting of marketing activities. The purpose of this paper is to define the business architecture of CRM systems and analytical CRM, analysis of the market and its trends, introduction of Good Data's approach to customer analytics and suggestions for possible extension of their Customer Analytics service.
|
|
Comparison of ski resorts in the Czech republic and France
Vejvoda, Tomáš ; Petrů, Zdenka (advisor) ; Herget, Jan (referee)
Goal of the thesis has been deep analysis of winter ski resorts in the Czech republic and France and finding an optimal ski resort for a week holiday. Set of criterias important for average czech skier for selection of a resort was designed accordingly to the results of a survey made on sample of czech population. Supplementary goal is to prove a hypothesis that rather than the size of a resort, the quality and scope of services (not only ski-related) really matters.
|
|
Optimization of the company tax liability
Blažková, Monika ; Kislingerová, Eva (advisor) ; Zámečník, Petr (referee)
This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.
|
|
Comparison of business environment in the Slovak and Czech republic
Adamová, Monika ; Habrmanová, Blanka (advisor) ; Vojík, Vladimír (referee)
In my thesis I was concentrated on analysis and comparison of two business enviromets in the Slovak and Czech republic. The goal was to point out the differences of these two business enviroments and on the other side to find out what is similar for both countries. Comparison of both enviroments is based on PEST analysis, in which I was concentrated on key economic trends such as GDP, rate of inflation a unemployment. Moreover I compared tax systems and programs to support small and medium-sized companies of both countries. Finally I described results of research which was undertaken on particular companies.
|
|
HPLC method development and validation for analysis of anthocyanins in highbush blueberries
Křížová, Kateřina ; Šatínský, Dalibor (advisor) ; Sklenářová, Hana (referee)
Charles University in Prague Faculty of Pharmacy in Hradec Králové Department of Analytical Chemistry Candidate: Kateřina Dostálová Supervisor: Doc. RNDr. Dalibor Šatínský, Ph.D. Title of Diploma Thesis: HPLC method development and validation for analysis of anthocyanins in highbush blueberries HPLC method for simultaneous determination of anthocyanins: delphinidin-3-O-galactoside, delphinidin-3-O-glucoside, cyanidin-3-O-galactoside, cyanidin-3-O-glucoside, cyanidin-3-O- arabinoside, peonidin-3-O-glucoside and malvidin-3-O-galactoside in 21 varieties of blueberries ('Spartan', 'Sunrise', 'Toro', 'Bluegold', 'Croatan', 'Northland', 'Duke', 'Gila', 'Jersey', 'Bluecrop', 'Herbert', 'Berkeley', 'Patriot', 'Darrow', 'Bluetta', 'Collins', 'Brigitta', 'November', 'Iranka', 'Bluejay' and 'Rancocas') was developed and optimized in this thesis. Kinetex PFP column, 150 x 4.6 mm (particle size 2.6 µm) was used for the analysis. The detection was performed by DAD detector at 520 nm, column temperature of 50řC using gradient elution with a mobile phase of acetonitrile/ 2 % formic acid at a flow rate of 1.0 ml/min. The total time of the analysis of one sample took 21 minutes. Keywords: HPLC, blueberries, anthocyanins, polyphenols, antioxidants, delphinidin-3-O- galactoside, delphinidin-3-O-glucoside,...
|
|
Analysis of The Effects of Wind on The Steel Ventilated Facade
Kloss, Tomáš ; Žák,, Antonín (referee) ; Hron, Lukáš (advisor)
This master´s thesis analyzes an effect of wind load on the ventilated facade claddings. The analysis is performed on the various types of facades, from unventilated to ventilated facades with a different geometrical arrangement of facade shell. The theoretical part describes the basic knowledge about the theory of flow, turbulence modeling, determining an optimal domain, verification of the calculation model and user interface in the ANSYS software. The final part compares the value of the wind load reduction depending on the change of the gap widths and the size of ventilated spaces. The resulting values are obtained by CFD simulations. The thesis includes a design and an assessment of the steel hall construction.
|
|
Hodnocení Výsledků Fuzzy Shlukování
Říhová, Elena ; Pecáková, Iva (advisor) ; Řezanková, Hana (referee) ; Žambochová, Marta (referee)
Cluster analysis is a multivariate statistical classification method, implying different methods and procedures. Clustering methods can be divided into hard and fuzzy; the latter one provides a more precise picture of the information by clustering objects than hard clustering. But in practice, the optimal number of clusters is not known a priori, and therefore it is necessary to determine the optimal number of clusters. To solve this problem, the validity indices help us. However, there are many different validity indices to choose from. One of the goals of this work is to create a structured overview of existing validity indices and techniques for evaluating fuzzy clustering results in order to find the optimal number of clusters. The main aim was to propose a new index for evaluating the fuzzy clustering results, especially in cases with a large number of clusters (defined as more than five). The newly designed coefficient is based on the degrees of membership and on the distance (Euclidean distance) between the objects, i.e. based on principles from both fuzzy and hard clustering. The suitability of selected validity indices was applied on real and generated data sets with known optimal number of clusters a priory. These data sets have different sizes, different numbers of variables, and different numbers of clusters. The aim of the current work is regarded as fulfilled. A key contribution of this work was a new coefficient (E), which is appropriate for evaluating situations with both large and small numbers of clusters. Because the new validity index is based on the principles of both fuzzy clustering and hard clustering, it is able to correctly determine the optimal number of clusters on both small and large data sets. A second contribution of this research was a structured overview of existing validity indices and techniques for evaluating the fuzzy clustering results.
|
|
Minor church architecture
Říha, Anton ; Polišenský, Miroslav (advisor) ; Gabriela, Gabriela (referee)
Main goal of thesis is create educative circuit which increase interest about region Uvaly. Research has been based on fotodocumentation all chosed little religious architecture which consist twenty buildings. Following analysis of place and recommendation what is suitable add to circuit (e.g information board, bench, trash bins or bicycle holder). Next step was choose suitable supplier of these things. Last point was set economical and optimal variant which has been refilled for options where is possible to get financials.
|
guest ::
