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Komparácia bankových produktov v rámci finančných skupín
Furák, Lukáš
Furák, L. Comparation of a bank products in a financial groups. Bachelor thesis. Brno: Mendel university in Brno, 2017. In the thesis, there are described concrete bank products from chosen financial groups in the chosen countries. Thesis includes basic parametres of a products, due whitch it shall show by comparation, that even when it comes to the banks from a single financial group the setup of payments and parameters can be different, and so that the character of each bank in each financial group can be different.
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How the Payment Model Influences the Waste Number and Structure
Šubrtová, Karolína ; Pavel, Jan (advisor) ; Tománková, Ivana (referee)
The purpose of this work is to evaluate a potential relation between the number of communal and separated waste produced by municipalities in the Czech Republic and related pricing method. I am trying to demonstrate that municipalities using fixed charges, which is still the dominant pricing method in the Czech Republic, produce more communal and less separated waste than municipalities using the variable charges. The survey consists data from 22 municipalities in 2015. There are three hypothesis for verification. The first one is based on fact that if municipality use fix charging than the number of communal waste would be higher than if they use variable charging. The second one suggest if municipality use variable charging, the habitants will be more motivated to separate waste and the total number of separated waste would be bigger. The last one is comparing the total number of separated waste with total waste produced.
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Comparison of taxation in roadway and railway transportation in Czech republic in years 2005 to 2016 pointing at fiscal and regulatory function of transportation taxes
Firichová, Barbora ; Chmelová, Pavla (advisor) ; Hájek, Jan (referee)
Bachelor thesis specializes in roadway and railway transportation and defines problems connected with different taxation in both sectors. Thesis helps to organize the data in transportation, which is dispensable in economy and fast developing. Thesis provides the base for making an analysis of taxation tools nad functions which they should fulfil. Attention is pointing at fiscal and regulatory function. Analytical part defines fundamental institutions in transportation and relevant strategic documents. In time from 2005 to 2016 an analysis of Czech republic is done, thesis focuses on development of transportation tax rates, development of tax income and statistical data about changes of structure in personal and freight transport. The goal is to use the analysed data for final evaluation and put them in context of the goal of Transport policy 2014-2020. Bachelor thesis is able to say that national and supranational interest may differ and so that the regulatory tendency does not always corespond with fiscal essence of taxes. The goal of Transport policy is not fulfilled yet, but the development can be considered as positive. Nevertheless the railways are not stimulated enough the roadways are not sufficiently regulated.
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Principles of taxes and fees
Kouba, Stanislav ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
Added value of this thesis is to order principles of taxes and fees into a system, which allows its easier application in context of tax law and law of fees. This system then uncurtain joint relations among these principles and enable its further analysis. The result is a system (tree) of principles within which principles are divided according to different criteria. They can be sorted into three groups, namely the principle of regulatory intent (there are mostly the principles of the other disciplines; these principles determine intent, reason and purpose of the regulation), the principles of regulatory instrument (it is created by the principle of legal state; these principles represents legal dogmatic) and the principles of efficient regulation (here everything follows from the principle of economy). Thesis target on material side of problem which it differs from the other thesis on this topic. An essential partial step toward revealing the system of principles is also a definition of tax and definition of fee and also analysis what is the principle.
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Collecting fees for the removal and other disposal of communal waste
Řeháček, Martin ; Vondráčková, Pavlína (advisor) ; Kohajda, Michael (referee)
The aim of the thesis is to describe effective legislation that regulates collecting fees for removal and other disposal of municipal waste organised by municipalities. There are used also various socioeconomic approaches and the thesis seeks for the best solution how to collect the fees for the service. The study is mainly focused on Municipal Fees Act and its regulations because they cause most of problems in practice. Author's opinion is that such a regulation is completely wrong. According to the author of the thesis, there were found features of The Tragedy of the Commons theory in the regulations which means in practice that the whole system is going to either collapse or cost even more money to be kept. The next negative of the legislation is the possibility to circumvent paying the fees. Then, it was proved in the study that the main principle which is the legislation built on, does not work in practice. The principle is that costs paid for the removal and other disposal of municipal waste are supposed to be equivalent to a number of inhabitants living in a town. Because of an absolute personal principle, it was also described in the thesis that minors become debtors when they turn 18 because of their irresponsible parents who do not pay the fees for them. It was recognized in the thesis...
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Financial and legal tools in the field of environmental protection
Maňák, David ; Marková, Hana (advisor) ; Boháč, Radim (referee)
A favourable environment is without any doubt a necessary condition of human existence. Its state is negatively affected by various human activities. The state is thus forced to intervene and ensure its protection, using various means. The aim of my thesis is to describe and analyse the financial and legal tools used in environmental protection and suggest possible improvements. The thesis consists of two chapters. Chapter one, containing seven subchapters, mainly explores the general characteristics of financial and legal tools used in the field of environmental protection. Subchapter one defines the term of financial and legal tools of the environmental protection. Subchapter two examines the influencing of financial and legal tools. Subchapter three describes the externalities and their relation to environmental protection. The fourth subchapter outlines the functions of financial and legal tools of environmental protection. The fifth subchapter deals with their categorization. Subchapter six outlines the advantages and disadvantages of financial and legal tools. Subchapter seven presents the financial and legal tools used by the European Union. Chapter two focuses on individual types of financial and legal tools and their current legislation. This chapter is divided into four subchapters. The...
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The easements from the perspective of Financial law
Gříbková, Petra ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The thesis aims to map, from the perspective of the Financial law with overflow to Civil and Administrative law issues of the easements, in favour of the public infrastructure of network operators. Its content is an analysis of this legal institute from its historical development, definition, classification of the existing financially legal consequences, through financial analysis of practical examples of easements with the impact of the legal practice of financially both public and private spheres, for predicting the development of this issue for the effectiveness of the new civil code. Institute of easement is analysed mainly with an emphasis on the specificities of the public elements with a direct effect to the management of local government units, or the state itself, with efforts to find an effective balance of losses and benefits associated.
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Economic instruments of environmental protection
Prachmanová, Radka ; Franková, Martina (advisor) ; Sobotka, Michal (referee)
The economic instruments of environmental protection form an important part of environmental policy of each state and play a substantive role in forming of specific policy packages. Reagulation founded in Czech law with regards to the system of environmental fees is an object of this thesis. The thesis is dividend into four chapters. The first chapter brings a general characterization of the environmental policy tools and it defines them in contrast to direct regulation instruments. The second chapter mentions the historical development of economic tools, discribes them and explains their functions. The main third chapter deals with emission fees legislation mainly. However, the system of the fees is assessed according to accomplishing the functions typical to economic tools. At the same time it is evaluated in accordance with the overall effectivity point of view. The fourt chapter focuses on the other economic instruments and it endeavours to evaluate the positive and negative aspects of its actual regulation.
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Waste management in selected city
MRÁZEK, Michal
The thesis is focused on the waste management in the town of Tábor. The main aim is to determine the inhabitant's satisfaction with collecting waste, identify main problems and give suggestions to improve the current situation. The theoretical part focuses on legislation and basic concepts of waste management. The practical part analyses the quantities of each type of waste, that were produced in Tábor in 2015. There are determined costs and revenues associated with waste management too. At the end of the thesis is made a research about inhabitant's satisfaction with waste management in the town of Tábor. There are given some suggestions, which help to improve current situation there.
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Comparison of bank accounts for students in the CR
Kučerová, Kristýna ; Steininger, Michal (advisor) ; Ondřej, Ondřej (referee)
This bachelor theses concerns the comparison of the bank accounts offered by the bank institutions, which are intended for students in the Czech Republic. The main object is to indentify, which of them is the best, according to specified criteria using the answers of the asked students. In the theoretical part are defined the terms relating to the topic of the bachelor thesis, as well as is described the development of the banking from its beginning, through the Bank system of the Czech Republic, to contemporary trends and offered products and services. The practical part is based on the survey, from which results arose four most used student accounts (ČS - FRESH účet, ČSOB - Studentské konto, KB - Konto G2.2, GE Money Bank - Genius Student), and furthermore were discovered importance of the criteria, which determine the choice of the account. Chosen accounts for students are analyzed according to each criteria, thus multi-criteria analysis, on which basis, the best product is chosen. Recommended account for students is Studentské konto from ČSOB, which offers basic services within the account management with minimal fees.
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