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The confrontation of the professional education in the area of tourism in the Czech Republic and the Russian Federation
Novitskaya, Alina ; Bakos, Tomáš (advisor) ; Vaško, Martin (referee)
The bachelor's thesis deals with the problems of education in the area of tourism, first of all, with the existence of the specialized intermediate and high schools in the Czech Republic and in the Russian Federation. In the chapters of this thesis one can find a detailed analysis of the educational structure in both countries and statistical data from these areas. The most interesting chapter is about educational programs in the sphere of tourism granted by the European Union, by the means of the financial resources from the structural funds of the European Union. Another chapter of this thesis is dedicated to the comparative analysis between educational system in the Czech Republic and the Russian Federation.
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PROSTITUTION IN THE CZECH REPUBLIC AND NORWAY A COMPARATIVE ANALYSIS
WALDEJER, Tereza
My thesis deals with the topic of prostitution. As a research strategy for my master thesis I have chosen qualitative research. For developing my paper I was using various research methods such as participant observation, unstructured interviews, case study and qualitative comparative analysis. My paper is based on empirical studies which I have obtained during my internship in the organization Albertine Prosjektet in Stavanger likewise on cooperation with the Czech NGO Rozkoš bez rizika in České Budějovice. My results appeared from unstructured interviews with social workers of both organizations as well as with women in prostitution, and subsequent interconnection with theoretical knowledge. My aim was to elaborate a comparative study of prostitution in the Czech Republic and Norway with predominant focus on the České Budějovice area and Stavanger area in order to present the current situation in prostitution markets. Feminist points of view play also an important role because prostitution can be explained as a gender-based phenomenon. This perspective is one of the key points of my paper.
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Strategies for determinig transfer prices in period of economical crisis
Skrbková, Lucie ; Francírek, František (advisor) ; Jakoubek, Jiří (referee)
In the most cases the market range of transfer pricing is determined from statistical data from previous years. In case of these data the time delay occurs when these data are collected and these data do not reflect if that are collected for period of economical growth or recession. As a result, the final transfer pricing range can become distorted. For this reason it is essential to be familiar with strategies and procedures that can be applied to "clean up" statistical data from the influence of business cycle fluctuations. These strategies and procedures are discussed in this diploma thesis. In the first theoretical chapter are presented transfer pricing issues, set the basic terms, analyzed basic available resources dealing with transfer pricing, defined methods for determining transfer pricing range and identified consequences of the economic crisis in relation to transfer pricing. The second chapter is focused on the selection of the most appropriate method for determining transfer pricing and comparative of both the theoretical and practical basis. The last chapter presents the strategies and procedures that can be used in a comparative analysis, in order to eliminate distortions of the statistical data from the influence of business cycle fluctuations.
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Transfer pricing documentation
Kocánková, Zuzana ; Buus, Tomáš (advisor) ; Brabenec, Tomáš (referee)
This thesis deals with transfer pricing, namely the documentation. It tries to map the legislative standards and procedures of transfer pricing documentation that could be applied in the Czech Republic. The main objective of this thesis is a compilation of documentation for a specific company in the Czech Republic in accordance with those procedures. The thesis contains three main chapters. The first section mainly covers the basic theoretical concepts and actual legislation regarding transfer pricing. This is the minimum necessary for initiation into the issue. The second chapter deals specifically with the theoretical process of creating documentation. The final, third part of the thesis includes the application of the theory to a specific company.
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Implementation of the transfer pricing regulation of the Czech republic
Kolář, Michal ; Kislingerová, Eva (advisor) ; Chýňava, Pavel (referee)
This thesis was elaborated in the form of transfer pricing study and is focused on finding arm's length price for a particular Czech production company. According to the detailed description of companies under examination, analysis of their functional and risk profiles, comparable independent companies were found. The most appropriate method and indicator were chosen for calculation the transfer price. This thesis should help company under review to set up its transfer pricing system and it also should be taken into account by a tax authority in case of tax audit.
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Competitiveness of degree courses in Informatics
Nováček, Jiří ; Molnár, Zdeněk (advisor) ; Maryška, Miloš (referee)
The work deals with the competitiveness of degree courses in Informatics. The first part approaches the situation on the market and conditions for graduates of these courses. It follows the latest market trends and shows how this development could affect the study. The work focuses on Informatics at universities in the Czech Republic. The aim is to characterize degree courses and the comparative analysis of the structure of taught knowledge. Individual degree courses are compared with teaching at the University of Economics in Prague and from the analysis comes out strengths and weaknesses of teaching at this school. The analysis results are then confronted with the study of informatics at leading European universities. On the basis of all the comparisons and the differences observed are designed changes to improve the competitiveness of degree courses in Informatics at the University of Economics in Prague.
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Comparative analysis of approaches towards corporate social responsibility
Nováková, Hana ; Geuss, Erik (advisor) ; Branžovský, Antonín (referee)
The theoretical part of the thesis focuses on analysis and evaluation of utilization of the corporate social responsibility concept. It describes in detail the sense and content of CSR reports, which are released annually. The work verifies hypothesis, that in the Czech environment the strategy is being implemented in a narrower sense than in developed countries. The practical part refers about results of a few international and national studies dedicated to comparison of the concept domestically and abroad. Previous studies confirm the main hypothesis; the CSR policy is immature in Czech Republic, but is rapidly expanding. The hypothesis is confirmed also by field research, which was performed in four Czech companies that implemented the CSR policy. It was found out that the firms do not use the strategy in its entire extent and issuing reports which would meet international standards is not considered to be a priority for them. The conclusion of the thesis incorporates the assessment of current situation and suggestions for changes.
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