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The Model of Interest-free Monetary System
HAWI, André
Over the ages, religions varied in their beliefs and teachings, but one of the aspects which most of them shared is the antipathy towards charging interest. Many models and methods that effectively achieve their purpose without relying on interest had been developed and resulted in success. Some of these models were hindered and eventually banned by local authorities, others survive to this day, such as JAK members' bank and the Islamic monetary system. When comparing a loan from an interest-free bank to a loan in a conventional bank the result was a little misleading since the monthly installments in the interest-free bank studied were higher. However when the loan costs of both kinds of banks were compared the interest free bank turned out to be much cheaper. The results and analysis made in this thesis can be further analyzed in the sense of depth, collection of data, and experiments.
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Comparison of low-risk investments with focus on savings accounts
Hápová, Barbora ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The diploma thesis deals with analysis of selected low-risk investments, with wich we can appreciate our savings. It is building savings, pension insurance, passbooks, time deposits, government bonds and savings accounts, while special emphasis is laid on savings accounts. The main goal of the diploma thesis is to estimate annual revenue of the above mentioned low-risk investments, while taking into account such factors as tax relief or government contribution for some of them. Subsequent survey is focused on knowledge and use of savings accounts.
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Optimization in systems of biological populations
Hašek, Pavel ; Chrobok, Viktor (advisor) ; Černý, Michal (referee)
This paper deals with optimization in systems of biological populations adjusted to harvesting. First, a description, behavior and evolution over time in basic models of Malthus, Verhulst and Gompertz, is solved in case of not harvesting and then harvesting. There are two options for harvesting, continuous and discrete harvesting. In case of continuous harvesting we have two ways how to harvest,with constant yield and constant effort. With simplifying assumptions it is possible to combine continuous and discrete model in the form of profit function for the harvesting and also gives us ability to implement harvesting costs. For profit-seeking function is best solved using numerical methods with model examples with help of the Maple solver. The last chapter is devoted to the introduction of interest to the harvesting models.
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Financial leases - comparison of Czech accounting legislation with International Financial Reporting Standars - impact on profit and loss account
DĚDIČOVÁ, Jana
The goal of this thesis is to compare the costs of leasing according to Czech accounting rules and according to international accounting standards. Regulations according to International accounting standards are divided according to the length of duration of individual agreements, in several steps {--}in order of consecutive years until the complete down-payment according to schedule. It is a regulation of accounting operations and economic results in the years of 2002-2009. For comparison I used the standard agreement for a cargo truck. As another comparison I chose a lease-back agreement for a building project. The practical part of the thesis transforms Czech accounting prescriptions into IAS accounting prescriptions in the form of tables. With the help of calculations and comparison of individual accounting prescriptions concerning financial leasing /Czech and international/ I came up with a number of results. I worked out two leasing agreements with variant solutions of transitions to financial leasing accounting according to IAS 17 in different years with differing leasing agreement duration. Each option is transformed, the costs and their variance is evaluated from the point of view of both accounting methods and the impact of these differences on economic results is resolved. In the conclusion each leasing agreement both approaches, the Czech and the international, are compared and all the differences which follow are summarized in a table.
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Deposit operations
ŠTEFKO, Martin
This bachelor thesis deals with deposit operations of banks that are provided for clients. It is focusing principally on the bearing interest of this operations and their description as products of selected banks {--} Česká spořitelna, Československá obchodní banka and Komerční banka. The aim of this bachelor work is to show how particular types of selected operations are paid interest on, and at the same time to show the calculation of the interest in a clear and understandable way. The partial aim of work is comparison of products that are provided by selected banks. The comparison is based on advantages that are results of more profitable benefits and on a higher interest rate. Calculation of interest is applied on rates of three selected banks.
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International comparison of securities incomes
Stoklasová, Petra ; Slintáková, Barbora (advisor) ; Finardi, Savina (referee)
The aim of this thesis is to describe individual methods of taxation securities income in form of dividends, interests and capital gains, that are acquired by individuals in Czech republic and selected EU countries -- Great Britain, Ireland and Slovakia. Then identify differences in taxation and by the example analyze how is the tax rate of securities income for taxpayers from each country. Tax burden of each income in this example is influenced by the method of taxation, then possibility to deduct nontaxable part from the base or to reduce tax by the tax credit and type and measure of tax rate in each country.
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Zdanění příjmů z kapitálového majetku v podmínkách volného pohybu kapitálu
Hrubý, Petr ; Lojdová, Alena (advisor) ; Klazar, Stanislav (referee)
Tématem diplomové práci je mezinárodní zdanění příjmů z kapitálového majetku. Jejím cílem je potvrdit či vyvrátit hypotézu, že ?český systém zdanění příjmů z kapitálového majetku neklade překážky volnému pohybu kapitálu?. Hlavní část práce spočívala v analýze relevantních českých a mezinárodních právních norem upravujících oblast zdanění dividend a úroků. Následně byl metodu komparace porovnán režim zdanění příjmu z kapitálového majetku ze zdrojů na území České republiky s režimem, ve kterém se zdaňují tytéž příjmy plynoucí ze zdrojů v zahraničí. V závěru práce analyzuje, zda český systém zdanění příjmů z kapitálového majetku neklade překážky volném pohybu kapitálu. Autor dospěl k závěru, že český daňový systém je v oblasti zdaňování dividend a úrokových příjmů plně harmonizován s evropskými právními normami a neklade žádné překážky volnému pohybu kapitálu.
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Hospodaření a ziskovost bank v ČR
Ráczová, Agneša ; Janda, Karel (advisor) ; Tuček, Miroslav (referee)
Diplomová práce je zaměřena na problematiku hospodaření bank a vytváření zisku. Věnuje se hospodaření jednak z teoretického hlediska, popisuje faktory, které ovlivňují ziskovost bank. Lehce nastíní i problematiku poplatků a úroků z úvěrů. Zabývá se i řízením banky z teoretického hlediska. Cílem je předložit poznatky v této oblasti a zjistit, zda jsou české banky ziskové a konkurenceschopné. Ve výzkumné části jsme pro tento účel využili srovnání s bankami v Maďarsku a na Slovensku.
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