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The future of central banking in the economic system of developed countries on a basis of evalution of the experience from the last decade
Vilt, Lukáš ; Ševčík, Miroslav (advisor) ; Munzi, Tomáš (referee)
Thesis is dealing with the development of the central banking on the basis of experience from the last decade. Hypothesis is the statement, whether the central banks of the developed economies are increasingly less capable of the effective reactions on the accelerating development of the global economy and their position in the money emission and regulation of the banking sector is and will be more and more weakened by the alternative banking and monetary systems. This hypothesis is successfully disproved because of the behavior of the four chosen central banks which are CNB, FED, ECB and BoJ. The main reason was an increase in their activities and interventions causing among others multiplication of their balance sheets. On the other hand the alternative in the free banking is further from the reality than before. Virtual currencies also did not show threatening growth of the national currencies substitution in the reference period. Thesis also provides insight into new and potentially new instruments of the central banks.
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Determinants of drug prices
Lazarenkov, Oleg ; Vacek, Vladislav (advisor) ; Hoffman, Andrej (referee)
The aim of this dissertation is to gain practical and theoretical knowledge of the drug market, examine how this market functions and conduct an analysis of illegal drug prices and their determinants in the U.S. This study highlights the drug market's unique properties and discusses how it functions in the initial stage of its formation, as well as how it responds to external interventions. Both qualitative and quantitative methods are employed in this study. The most important price determinants of selected narcotic substances on the American market are analyzed in order to demonstrate that this market does not always act in accordance with economic principles due to the elasticity and uniqueness of this product. The findings are supported by an original econometric model which includes all of the most important factors from the period 1989 through 2011.
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Personal Income Taxation in the Czech Republic and the United States of America
Doubravová, Lucie ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.
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Consumer protection in the European Union
Vyleťalová, Tereza ; Němcová, Ingeborg (advisor) ; Hnát, Pavel (referee)
This thesis is focused on consumer protection in the European Union with a special emphasis on online shopping. The first section defines the term 'consumer protection', its development, institutional support, instruments and financing. Also, this part describes the digital market of the European Union, hindrances to the growth of online shopping as well as strategies which are created in order to form a digital single market in the European Union. The second section focuses on protection of personal data, alternative dispute resolutions, current legislation regarding consumers rights on internet and new proposals from the European Commission. The new proposals dominate the second part of this thesis and are discussed with an expert. A survey has been conducted to find out more about the Czech experience with problem solving when shopping online. Moreover, this thesis does not leave out court orders from the European Union´s Court of Justice which have led to the uniform application and interpretation of the consumer protection in the European Union.
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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.
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Transition czech accounting entity from IFRS to the Czech accounting regulations
Hajduk, Lukáš ; Vašek, Libor (advisor) ; Procházka, David (referee)
The diploma thesis deals with the transition of accounting from IFRS to the Czech accounting regulations. There is currently no accounting adjustment that would provide a conceptual basis for the entity that has to transit to Czech accounting regulations. The thesis was therefore focused on practical examples to demonstrate how transfer to Czech accounting regulations can be carried out even in terms of valuation. This thesis is divided into three chapters, where the first chapter deals with the issue of harmonization of accounting systems, and the main reasons for the period in which the transition will be realized. The second chapter is primarily focused on the general review of IFRS 1 which is to serve as template to set the rules for the transition from IFRS to Czech accounting regulations. This thesis focuses on the comparison and content of financial statements, the accounting principles and regulations and, namely, on valuation approaches of both accounting systems. The practical application uses model situations to demonstrate possible solutions of transition from IFRS to Czech accounting regulations. The primary intention of this thesis is to analyze the tangible fixed assets of IFRS considering IAS 16, IAS 40 and IFRS 5 and other related standards.
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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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The acquisition of heritage in accordance with arrangements in the Civil Code No. 89/2012 Sb.
Nesládková, Lucie ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
Thesis is focused on the issue of the acquisition of the inheritance according to the legal regulation in the civil code no. 89/2012 Coll. This legislation came into force on 1.
January 2014.
This thesis focuses its attention on succession titles, inheritance law and news regarding wills and successions. Obtaining basic information about news in inheritance law sooner or later may become actual for each of us.
Work is divided into chapters and is divided into theoretical and practical part. The theoretical part is an introduction to the law of succession, inheritance contract, inheritance by will, intestate succession the law, referring etc. The practical part follows the theoretical part examines the views and experiences of the public with the adjustment and application of inheritance in the new Civil Code in practice, mainly collecting data using questionnaires.
The conclusion will evaluate lessons learned.
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Creation of the Business Plan for the Development of Family Business
Sedmerová, Romana ; Moulis, Pavel (advisor) ; Michal, Michal (referee)
The subject of this thesis is one family business and its planned expansion. This thesis supplies above all a literature research; it defines business, family business, customers, and business plan. The aim of this thesis is to elaborate a business project concerning
the expansion of an online shop. The planned expansion entails opening up a new store in Chomutov. The business plan is to serve as a tool for decision-making regarding
the project implementation. Within the plan an analysis of current customers must be done as well as a marketing plan and a market analysis in Chomutov. The analytical part includes STEP and SWOT analyses and the financial plan. In the conclusion, the results of the partial analysis are summarized and recommendations for a concrete business are given.
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Italy - the potential market for further foreign expansion of the Storyous company
Hlubučková, Alena ; Zadražilová, Dana (advisor) ; Izera, Václav (referee)
Restaurants, bars or cafés will always serve as places for social interaction and so they are an essential part of human life. In each country around the world, it is a place for meeting people and communication. The mission of Storyous company is to help its clients to create a pleasant atmosphere in their food service business by providing next generation POS system not only in the Czech Republic but also in Poland. The company has already experience with the electronic sales reporting that brings considerations about another international market for its expansion. The aim of the thesis is to analyze the Italian market, mainly the sector of gastronomy services and qualify and quantify the customer base in Italy. At the same time, the structure of competitors along with a brief sample of them will be introduced. The timing for the Italian market entry, the gross initial costs and the rate of product adaption will be discussed on the basis of PEST analysis and Porter Five strenghts model analysis. In the conclusion author of the thesis recommends further steps for more detailed analysis.
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