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Nehmotné aktíva v podnikaní
Spišáková, Adriána
Spišáková, Adriána. Intangible assets in business. Bachelor thesis. Brno: Mendel Uni- versity, 2023. This bachelor thesis deals with intangible assets in business. The main objec- tive is to analyse the intangible assets in one selected company. The theoretical part covers the source review, where it defines the basic concepts of intangible assets and their types within the framework of Czech legislation and international account- ing standards. This knowledge will be used in the practical part, which focuses on intangible assets within the selected company. Within the thesis I will also compare the differences between national legislation and The Visegrad Group and the differ- ences between Czech legislation and IFRS. In the practical part, by using a method analysis, I will try to identify whether intangible assets comply with the Czech ac- counting legislation, assessment of statements after application of selected princi- ples from international accounting reporting standards, what will the IFRS alloca- tion be and lastly, I will focus on research and development. In the conclusion, rec- ommendations will be provided, if necessary.
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The Impact of Financial Development on Innovation: A Comparative Study of Central and Eastern European Countries and Western European Countries
Liu, Yuhan ; Fiřtová, Magdalena (advisor) ; Ramesh, Sangaralingam (referee) ; Jeřábek, Petr (referee)
CHARLES UNIVERSITY IN PRAGUE FACULTY OF SOCIAL SCIENCES Institute of International Studies International Masters in Economy, State and Society Yuhan Liu The Impact of Financial Development on Innovation: A Comparative Study of Central and Eastern European Countries and Western European Countries Master thesis Prague 2023 Bibliographic note LIU, Yuhan. The Impact of Financial Development on Innovation: A Comparative Study of Central and Eastern European Countries and Western European Countries. Mater thesis. Charles University, Faculty of Social Sciences, Institute of International Studies. Supervisor M.Sc. Ing. Magdalena Fiřtová, Ph.D. Abstract This thesis applies a panel dataset of 40 European nations from 1995 to 2021 to investigate the impact of financial development on innovation. Considering the heterogeneity of these European countries, they are divided into two subgroups (Central and Eastern European countries and Western European countries) to carry out a comparative study and determine whether financial development influences innovation differently in the two groups of countries. This paper measures the development of the financial system from four dimensions, consisting of depth, access, efficiency, and stability, and selects two indicators to capture innovation, including innovation input and...
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Essays on the impact of technological change on economic structure
Pleticha, Petr ; Srholec, Martin (advisor) ; Bajgar, Matěj (referee) ; Goedhuys, Micheline (referee) ; Lábaj, Martin (referee)
Interní Essays on the Impact of Technological Change on Economic Structure Abstract This dissertation investigates the interplay between technological change and economic structure. Welcomed technological change sometimes brings changes to the structure of the economy which introduces not so welcomed economic frictions. On the other hand, economic structure can foster or hinder technological change. This thesis focuses mainly on structural changes such as R&D financing and global value chain (GVC) integration potentially translating into economic productivity. In Chapter 2, I show that business R&D spending exerts both direct and indirect positive effects on value added. Nevertheless, the heterogeneity of the returns to R&D has seldom been examined. Using detailed sectoral data from Czechia over the period 1995-2015, this study finds that privately funded business R&D has both direct and spillover effects, but that the publicly funded part of business R&D only leads to spillovers. The results further suggest that both upstream and downstream spillovers matter, regardless of the source of funding, and that during the period studied, R&D returns were heavily affected by the economic crisis. Lastly, private R&D offers significant returns only after reaching a critical mass, while the effects of public R&D...
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Durability testing of replaceable inserts in cylindrical turning of carbon steel
Smolík, Martin ; Vítek, Jiří (referee) ; Sedlák, Josef (advisor)
The thesis deals with the problems in the field of durability testing of replaceable inserts for longitudinal steel turning. The main objective of the thesis is the analysis of the cutting process based on the results of the performed cutting tests. The cutting tests will be carried out comparatively by testing pairs of inserts, compared to each other. Wear observation is carried out by optical method using a workshop microscope and special software designed to process the acquired images. The output of the work will be an illustration of the different behaviour of the standard and the upgraded set of cutting inserts under different configurations of cutting conditions. The work provides a comprehensive view of the cutting tool testing process and quantifies the degree of influence of the various factors entering into the cutting edge wear process.
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Examining Innovation-Growth View and Innovation-Fragility View: A Case of European Countries
Xu, Yunqiao ; Janda, Karel (advisor) ; Radošević, Slavo (referee) ; Hanzlík, Petr (referee)
This thesis examines the innovation-growth view and innovation-fragility view on the impacts of financial innovation on banking performances in 22 European countries. It focuses on three aspects of analysis: the relationship between financial innovation and bank growth, the relationship between financial innovation and bank stability, and the relationship between financial innovation and banking performance reduction during the COVID-19 pandemic. The panel data sample consists of 4479 active banks in 22 European Union countries from 2008 to 2020. This paper uses the fixed effects model. The paper finds that financial innovation contributes to both bank asset growth rate and bank loan growth rate. Banks with lower market shares, higher loan to asset ratios, and higher tier 1 capital ratios have faster asset growth rates compared to others. Financial R&D intensity value added leads to both lower bank z-score and lower log bank z-score, while the ratio of off-balance sheet items to total assets leads to a higher log bank z-score. There is also evidence for cross-country variation. During the COVID-19 pandemic, off-balance sheet items divided by total assets negatively impacts the change in ROA for banks between 2018 and 2020, which supports the innovation-fragility view.
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Metodický postup uplatnění odčitatelné položky na podporu VaV v České republice
Fialová, Dana
This Diploma's thesis is focused in problems on application of the deductible item for support research and development in the Czech Republic. This work is devided into the two main parts. Theoretical one defines aspects of the income tax, support of the research and development in the Czech Republic and abroad. Practical chapter is made by two parts. First one makes real example which presents practical application of the deductible item for support research and development with rules of Czech legislation. In second one is created separate methodological procedure of deductible item application for support of the research and development in Czech Republic.
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Contribution of space R&D expenditures to the economic growth of the EU
Perić, Silvija
The thesis explores quantitative relationship between space R&D expenditures and economic growth of the EU Member States. So far, there hasn’t been done quantitative research on the causal relationship of these two variables in Europe. The paper attempts to compose appropriate review of the previous research and to find the best method to evaluate the aforementioned relationship. It presents limitations in available literature in this field, as well as limitations in suitable methodology and available data. For our panel dataset we chose Granger causality. The results of the research show that there is no significant quantitative relationship - space expenditures per capita don’t Granger cause real GDP per capita, and vice versa. In the end, we provide recommendations for the EU policy, as well as for the national policies. Researchers should try to use unified time periods as well as corresponding type of data, measures, and methodology.
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Znalostní ekonomika a ukazatele trhu práce v zemích EU
Šibor, Vojtěch
ŠIBOR, V. Knowledge economy and labor market indicators in EU countries. Bachelor thesis. Brno: Mendel University, 2019. The aim of this thesis is to analyze the relationship between the development of knowledge-based economies in EU countries and labor market indicators. The summary innovation index (SII), reported by the European Commission, is chosen as indicator of the development of the knowledge economy. Unemployment ac-cording to the highest education and employment in knowledge-intensive sectors are chosen as indicators of the labor market. The library research deals with the definition of the knowledge economy concept, its development, criticism and methods of measurement. At the end of the thesis there is a discussion about the impact of the tested results.
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