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Innovation management
Bačová, Michaela ; Khelerová, Vladimíra (advisor) ; Vojtíšek, Zdeněk (referee)
This diploma thesis works with innovation that is described as a key factor of development in global economy. First charter described management approach to innovation in enterprise and consequent micro economical view is followed by macro economical analysis of innovation. The main aim of this part is to define key factors that affect innovation and competitiveness of economy. The third charter is dedicated to institutional framework on innovation in European Union, United States of America, Japan and China. The result of thesis is a set of theoretical recommendations and simple model of innovation company and economy.
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Tax incentives for science, research and development
Hrubý, Přemysl ; Vítek, Leoš (advisor) ; Tepperová, Jana (referee)
This thetis deals with the support of research and development realized by private companies. The importance of research and development in contemporary economies is explained at the beginning of the thesis. In the second part is explained the necessity of public support of research and development and design of exploited tax incentives including measuring of their effectiveness. The final part will compare and evaluate the established policy to support private research and development in Czech Republic, United Kingdom, France, Australia and Ireland.
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Research and development of intangible assets under IFRS, US GAAP and CZ GAAP with the focus on ICT sector
Hlobilová, Veronika ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
This master thesis deals with intangible results of research and development with a focus on the ICT sector from the perspective of two world-scale systems IFRS and US GAAP and their comparison with the Czech accounting standards. The introductory section focuses on the general definition of research and development by the FRASCATI manual, the macroeconomic dimension of ICT sector and ICT project life cycle, as defined by methodology MMDIS. It follows the part that deals with the specific definition of intangible results of research and development in IFRS, US GAAP and Czech accounting standards whose differences are indicated by the subsequent chapter. At the end of the thesis it deals with the examination of the relationship between the reported costs of research and development and the market price of the shares of specific companies listed on the NASDAQ comparing two methods - the date of the financial statements release and analysis of the annual changes.
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Science and research as a driving force of Israeli economy
Stropkaiová, Aneta ; Stuchlíková, Zuzana (advisor) ; Machytka, Daniel (referee)
Israel, known as Silicon Wadi, has become the second most important technology center in the world. A small country, surrounded by enemies, in a constant state of war since its founding, has become "start-up nation" responsible for helping move mankind forward with technology and science. The aim of the thesis is to find out factors contributing to the success of Israeli technological centers and evaluate the role of research and development in Israeli economy. The thesis consists of three chapters. The first chapter is the theoretical introduction to the economic growth. The second chapter concentrates on factors of economic growth, that influence Israeli economy. The last chapter analyses clasters and start-ups in Israel.
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Tax incentive for research and development
Krejčová, Dita ; Vítek, Leoš (advisor) ; Klazar, Stanislav (referee)
Research and development is one of the technological indicators of developed countries. The vast majority of investment in this area comes from the private sector, it is therefore in the interests of each state to support the private sector investments in research and development. This thesis deals with the tax support of research and development in each of country of OECD. Subsequently the thesis describes tax incentive for research and development in the Czech Republic and the aim of the thesis is to test the hypothesis whether the tax incentive in Czech Republic has increased due to legislative changes effective from 1 January 2014.
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Financial reporting of software companies under IFRS
Blažek, Michal ; Vašek, Libor (advisor) ; Vácha, Petr (referee)
The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.
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The research and development tax incentive
Soukup, Petr ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The aim of this thesis is to evaluate research and development tax incentives in the Czech Republic since the introduction of the research and development deduction into the current legislation. The subject of this work is a comparison of tax incentives in selected countries, the form of research and development tax incentives in the Czech Republic with regard to legislative sources and analysis of indirect support in the Czech Republic. Most of the selected countries support research and development indirectly through tax credit or deduction of eligible costs. Indirect support through deduction of research and development costs is implemented in section 34(4) of the Czech Republic Income Tax Act and is valid since 2005. The growth of indirect support and its dependence on the research and development spending shows the regression analysis presented in the conclusion.
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Science and technology parks as a tool for innovative business support
EIBLOVÁ, Eva
The aim of this work is to evaluate the activities of science and technology parks (STP) and their benefits for the development of small and medium-sized businesses in South Bohemian Region. Analysis of available information and research on a selected group of small and medium-sized firms showed that: a) There are suitable conditions to support innovative activities of small and medium-sized companies in the region, including sufficient spare capacity in the existing STP. b) There is a little awareness about the possibilities of a cooperation among STP and small and medium-sized enterprises in the region. c) Firms are willing and ready to innovative behavior d) Firms have a small interest to cooperate with STP Application of innovation is a key precondition for any company to keep pace with market developments and maintaining competitiveness. Small businessmen are showing some innovative intention, but usually do not have funds enough for their development and subsequent application. Another problem presents itself willingness and readiness of companies to innovative behavior. Sometimes there is not enough trust that the dedication to develop any innovations will improve the situation. Small and medium-sized businesses which are considered to be the basic building blocks of country economic stability are quite reluctant and show no or just a little awareness to cooperate with STP in the region. Hence, cooperation with STP remains an unexplored opportunity and remains a challenge for the future.
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The Comparative Analysis of Competitiveness of the Visegrad Group
Šteflová, Šárka ; Klosová, Anna (advisor) ; Dubravská, Pavla (referee)
The thesis deals with the analysis of competitiveness of the Visegrad Group. The aim of this thesis is to analyze the competitiveness of the Visegrad countries - the Czech Republic, Hungary, Poland and Slovakia. The countries will be examined in today's competitive environment within the Visegrad Group and the European Union. The analyze is based on data available from public sources and statistics. The work is divided into three chapters. The first part is devoted to the theoretical definition of competitiveness and methods of how to measure the competitiveness of the state. The second chapter introduces Visegrad Group and its common characteristics. The another part of the work is focused on the macroeconomic indicators - inflation, government debt and GDP per capita. The foreign trade and territorial and commodity structure of exports in the last ten years are also examined in this part. In the third chapter there is an analysis of the competitiveness based on investigation of labor productivity, labor costs, expenditures on research and development and tertiary education. In conclusion there is an evaluation of competitiveness of Visegrad Group based on the Global Competitiveness Index in 2011-2012.
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Innovation Policy of Germany and its Impact on Balance of Trade
Tichý, Ondřej ; Gullová, Soňa (advisor) ; Klosová, Anna (referee)
This diploma thesis focuses on innovation policy of Germany, its development and characteristics. It briefly describes the state role in the area of innovation policy and authorities involved in there. This thesis deals with technological specialization in German innovation system and position of German research system in international comparison. It also analyzes the impact of innovation policy on balance of trade.
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