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Taxation powers of municipalities
Macháčková, Iva ; Maaytová, Alena (advisor) ; Sedmihradská, Lucie (referee)
This bachelor thesis deals with the topic of taxation powers of municipalities by real estate tax and local charges. The first part of the thesis is focused on the theory of fiscal federalism and on municipal incomes in the Czech Republic. In the second part there is a description of current form and functioning of local charges and real estate tax in the Czech Republic. This part of thesis is also including the clarification of essence of taxation powers, i.e. how the municipalities can influence their tax incomes. The last part is focused on the analysis and comparison of the utilization of taxation powers in two municipalities from Pilsen region in Sušice and Domažlice from 2004 to 2014 (the comparison of binding ordinances). In the end, there is evaluated how the rate of using of these powers had the effect on incomes both observed municipalities.
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Municipal budget
Hejduk, Radim ; Jurčík, Radek (advisor) ; Louda, Tomáš (referee)
The bachelor's thesis deals with creation and realization of a local government's budget. The aim of the theoretical part is to present methods of budget creation and principles and rules, which must be observed by budget. The thesis also presents a budget composition, e.g. the sorting system of incomes and expenditures, which is essential for the practical part of the thesis. The practical part deals with budgets of town Říčany in the period of 2008--2013. There is an income-expenditures analysis of respective time period and identification of local government's economy. Further in the text, there is a SWOT analysis of situation in town, that means analysis of strengths, weaknesses, opportunities and threats of Říčany town. The last part discusses a suggestion for improvement of the budgetary process in the Czech Republic in terms of fulfillment of municipality's development.
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Statement of cash flows
Linhartová, Lucie ; Procházka, David (advisor) ; Černý, Václav (referee)
The thesis focuses on a content and a relevance of a statement of cash flows in relation to business non-financial entities. It is based on the IAS 7 and supplemented by the Czech accounting standards. The thesis defines cash and cash equivalents, deals with a structure of a statement of cash flows, presents specific cash flows and ways of interpretation of cash flows. It also contains rules for creating a consolidated statement of cash flows. The practical part of the thesis examines an ability of a specific economic software to make a statement of cash flows in accordance with the Czech accounting rules.
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Legal Aspects of EU Budget
ANDERLOVÁ, Markéta
The Bachelor´s work is focused on the basic characteristics of EU budget. Furthermore it points out its legal aspects followed by the analysis of the EU budget structure where the following aspects are discussed: multi-annual financial framework, incomes and expenses of the EU budget. Moreover the principles of the EU budget are mentioned in the Bachelor´s work followed by the process of approving the EU budget. The control of the EU budget is enclosed in the literary research. Practical part of this thesis deals with the financial analysis of the budget of EU in the time horizont of nine years.
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Establishment of a coworking center in ČB
MOKRÁČKOVÁ, Kristýna
The master thesis is focusing on coworking centres that are very popular these days. The main goal is to create a realistic business plan that is describing an establishment of a coworking centre in Ceske Budejovice. The first part is focusing on several analysis. Analysis of coworking centres in the CR, analysis of the competition in CB, SWOT analysis and an online research can be found there. The practical part of the thesis covers the business plan. The plan includes information about the whole concept, about the way of managing the centre and also information about the main activities and offered services. Important part of the business plan is focusing on potential customers and marketing communication. The end is dedicated to the calculations of incomes and expenses.
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Existuje spojení mezi specifickým židovským lidským kapitálem a sekulárními úspěchy Židů ve Spojených Státech?
Ritterová, Zuzana ; Minárik, Pavol (advisor) ; Hladík, Miroslav (referee)
This diploma thesis shows, that higher incomes of American Jewish people are related to specific factors. The question is if there is some kind of specific human capital which influences Jewish incomes and if there is, how it differs from the common human capital. To find out the answer, the earnings of Jewish men and women and earnings of common Americans without connection to religion will be analyzed. Besides proving the importance and influence of education, other factors, which may increase or decrease the incomes, are also mentioned in the text. This thesis adds to the topic by including analyses of the qualitative data gained by the author; it thus should add to completeness of the research.
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Energy consumption of households depending on the income category
HORKÁ, Dominika
The aim of this thesis is comparison the energy consumption of households depending on income category. It assesses correspondence consumption of transport in two selected countries. The thesis is focused on the validation of the Kuznets curve, which describes the relation between environmental quality and change of incomes. The claim is verified by analysis of macroeconomic productivity, incomes and environment of the Czech Republic and Germany and questionnaire survey of GILDED project.
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Financial Balance of Households
Musilová, Gabriela ; Bartošová, Jitka (advisor) ; Bína, Vladislav (referee)
The thesis defines basic terms in field of loans provided in the Czech Republic. It is also focused on different kinds of incomes, dole problem is being detailed here. The thesis includes analysis of financial balance of households focused on searching factors, that impact it significantly. Outputs of this analysis are used to identify households, which are threatened by insolvency.
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