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Research and development and valuable rights in Czech accounting legislation
Blažek, Michal ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The aim of the thesis is to create a manual for people who account for valuable rights and research and development in accordance with Czech legislation. The first part defines the terms intangible assets, fixed assets, research and development, valuable rights, capital improvements and goodwill. The second part specifies valuable rights, especially copyrights, patents, utility models, industrial designs, trademarks, know-how and domain names. This part is also focused on a valuation in owner's accounting, market valuation and valuation during business combinations, accounting for acquisition, amortization and decommissioning of valuable rights. The thesis mentions basic differences between accounting and tax legislation and between Czech and international accounting standards. The third part deals with research and development. Research and development is the driving force of the civilization and progress of whole society. It is evaluated most frequently by yield-based valuation methods, exceptionally by market or cost-based methods. It is supported by the state through grants, subsidies or tax reliefs. It is amortized by time or performance-based methods. The practical part deals with accounting for research and development and valuable rights in corporation when launching a new product.
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Differences between entrepreneurial and nonentrepreneurial students of VŠE
Havlát, Aleš ; Lukeš, Martin (advisor) ; Jarošová, Eva (referee)
Main goal of this bachelor's thesis is mapping of main differences between entrepreneurial and nonentrepreneurial students of VŠE, describing their specifics and analyzing their attitudes to entrepreneurship. Also specifics of entrepreneurship of students are taken into consideration throughout this thesis. In the theoretic part are described factors which influence entrepreneurship, specifics of entrepreneurship of students and summary of research from the year 2011 with focus on entrepreneurship of alumni of VŠE. In the practical part of this thesis is done a research. The research was conducted using the questionnaire. Results of this research show that factors like a entrepreneurship of parents, perception of opportunities or character really influence entrepreneurship of students and entrepreneurial and nonentrepreneurial students are really different in these factors.
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Mystery shopping: Use and optimization methods for a particular organization in the Czech Republic
Křišťál, Jaroslav ; Král, Pavel (advisor) ; Polanecká, Šárka (referee)
The thesis is focused on the research method of Mystery Shopping, used for anonymous and impartial evaluation of service quality and customer service. In the theoretical part I will examine how and why the method is used, what is the procedure for its application and how the results are then interpreted. An important part is the ethical codes that are specific to this method. In the practical part I will use theoretical areas of knowledge which will then be applied into practice. In the selected company measures of the level of customer service are examined with the just-mentioned method. After the research I was able to reveal the company's management strengths and weaknesses in customer care, and advise them on which areas should be addressed in the next period. I also suggested ways to optimize methods for the mystery shopping company to give better information about the company's management level customer service to stores.
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The purchase decision on cole beverage market in Czech republic
Nováčková, Aneta ; Zamazalová, Marcela (advisor) ; Štědroň, Bohumír (referee)
The aim of my thesis was to analyze consumer behavior on cole beverage market in Czech republic. I focused my research mainly on students of University of Economics in Prague. To implement it I used a questionnaire survey and data analysis Market & Media & Lifestyle of MEDIAN agency. The thesis is divided into two parts - theoretical and methodological and analytical. The content of theoretical and methodological part is the definition of basic concepts such as consumer behavior, decision-making process, its types, factors and models, market research, data analysis. Characteristics of companies, the establishment of hypotheses, the research itself, its evaluation and recommendations are included in the analytical part.
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Youth Motivation and Satisfaction in Consumption of Religious Goods in the Brethren Church
Mareček, Benjamín ; Surynek, Alois (advisor) ; Hubinková, Zuzana (referee)
The subject of this master's thesis is to carry out an empirical research, which leads to describing current situation and to suggestions to raise satisfaction in consumption of religious goods. The first part concentrates on theoretical basis. Key terms and concepts are being defined, church marketing is being developed and secondary data analyzed. The second part deals with the descriptive research among youth and their motivation and satisfaction. In the conclusion of this thesis specific suggestions for improvement are offered.
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The research of employee satisfaction in the company FIAT ČR
Pomahačová, Petra ; Šikýř, Martin (advisor) ; Linhartová, Ivana (referee)
The teoretical part of this master's thesis defines the term job satisfaction, its principle and factors. It further descries also the research and rating systém of the satisfaction of the emploees. The practical parts presents the profil of the company FIAT ČR, spol. s r.o., its structure and systém of eployee benefits. The goal of the master's thesis is the research and the rating employee satisfaction, in the individual departments of the company, using my own information survey. The guestionnaire has three sections of satisfaciton rating. The first part is focused on job satisfaction with the employer, the next is the motivation of the employees their work and the last the work environment of the thesis i the rating of results of the research with the edditiom of a suggestion and a recommendation for the solving of ascertained shortcomings.
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