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The implementation process of operative procedures in NGO
Coufalová, Margita ; Vrzáček, Petr (advisor) ; Janouškovec, Pavel (referee)
The period we live in, is characterised by many changes - changes of economical, political and social life. These changes involve all the subjects of the national economy, including the non - governmental organisations. If these organisations want to work effectively, they have to learn, how the changes can be used for their own profit. At the same time, they have to notify own internal risk factors. There for they can learn management of changes, which has specific tools, above all the human-sources utilisation leading to the realisation of defined objectives. This thesis deals both, the theoretical issues of management of changes and its practical aspects. The practical work is based on describing the process of the formation and application new labour-procedures in NGO called Diecezni charita Plzeň. The process starts by identification of problems, determination of tools and aims. It goes on the initiation of the labor-procedures and finally concludes by the evaluation of the process.
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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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Development of healthcare costs in the Czech Republic in 2000 - 2014
Jakešová, Sylvie ; Lukášová, Tereza (advisor) ; Barák, Vladimír (referee)
This bachelor´s thesis analyzes the development of healthcare costs in the Czech Republic during 2000 and 2014. In the theoretical part, the author describes basic terms, theoretical concepts and the country's position in the development of health policy. The practical part contains an analysis of public, private and total expenditure also their comparison with macroeconomic indicators and international comparisons. Specifically, in 2013, public expenditure on health was 246,562 million CZK and the share of total health expenditure to GDP accounted for 7.12 %. The largest annual increases and declines were in all the monitored statistics observed relative to 2008, when the Act on regulatory charges came into force. The author is also engaged in the work of the source of financing and the impact of health care reform of Tomáš Julínek on cost effectiveness.
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The Determinants of Software Piracy in European Countries
Kozlova, Alina ; Janíčko, Martin (advisor) ; Babin, Jan (referee)
This thesis's main focus is to test the influence of selected growth factors on the rate of software piracy in 25 European countries. The model uses the following determinants: GDP per capita, the Gini coefficient, GNI per capita, gross domestic spending on research and development, the share of labor force with tertiary education, index of economic freedom, intellectual protection rights index and internet coverage. Based on data for the years 2007 - 2011 I present 5 econometric models, which are estimated with the help of a panel regression. It turns out that economic factors such as GDP and GNI per capita, have a negative impact on the piracy rate and annual growth of internet users supports increasing level of piracy. The other determinants do not significantly affect the piracy of software, but the negative direction of the growth of the workforce educational level on piracy was confirmed.
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Comparison of income taxes in the Czech Republic and the United Kingdom
Bělinová, Lucie ; Finardi, Savina (advisor) ; Morávková, Jana (referee)
This bachelor´s work compares personal income taxes in the Czech Republic and the United Kingdom. It is divided into two parts. About the Czech Republic and the United Kingdom with detailed description of structural components of tax. Tax rates are differentiated in the United Kingdom, but in the Czech Republic there is linear tax rate with solidary increase of tax. In the United Kingdom there is put the highest emphasis on collection of personal income tax. This collection constitutes 27,5 % of total tax revenues. In the Czech Republic it is 10,5 %. Tax quota is similar in both of countries. Implicit tax rate on labour is higher in the Czech Republic. In the United Kingdom there is effective tax rate about 15 %. In the Czech Republic there is effective tax rate about 12 % in last years.
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Fiscal policy and analysis of unemployment in the Litoměřice region
Brůnová, Tereza ; Hřebík, František (advisor) ; Jitka, Jitka (referee)
This master's thesis deals with fiscal policy and the analysis of unemployment in the region of Litoměřice. The first section summarizes theoretical findings in the area of fiscal policy, unemployment, and the labour market. This section also describes specific elements of the labour market and the risk groups in it; forms and tools of fiscal policy; types of unemployment and its impacts; and tools for decreasing unemployment.
The practical section of this thesis provides the general characteristics of the region of Litoměřice. Unemployment in the region is explored according to age structure, length of unemployment, structures of available job positions and the degree of education achieved among unemployed individuals. In addition, this section compares the region of Litoměřice to the Ústí Region in terms of unemployment. By using an econometric model, the impacts of selected variables are quantified on the ratio of unemployed persons in the region of Litoměřice. The model contains quarterly data from 2010 to 2015. At the end of the practical section, the influences of individual variable models are expressed relatively via elasticity coefficients.
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Procurement of Transportation Services in Anheuser-Busch InBev
Ivashkevich, Alexandra ; Vinš, Marek (advisor) ; Kolář, Petr (referee)
Nowadays, companies involved in the international trade and production of goods in order to retain customers and increase market share are forced to assure excellence in the performance at all stages of their supply chains. Transportation plays critical role and can be argued to be the most crucial link in the supply chain determining its success or failure. However, regardless of such high importance, this process is very often outsourced as companies do not possess sufficient expertise and resources to deploy this function in-house. Thus, companies have to develop effective strategies and plan their procurement activities accordingly and then manage the outcome. There is not a lot of studies that would take a narrow look at the development of procurement strategy for transportation services in particular. This work is aimed to get the insight and discuss strategic, planning level and post operational evaluation of the procurement of transportation services and explore practical implication on the example of AB InBev through in-depth interviews with company employees. As an outcome this work is aimed to provide an outline of the company performance, value added or negative aspects as a result of application of previously discussed strategies.
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