|
|
Analysis of the VAT Revenue in the Czech Republic from 1993 to 2011
Lorencová, Lucie ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The main goal of the thesis is to analyze the progress of VAT revenue in the Czech Republic during the period 1993 -- 2011 in comparison with the growth rate of GDP, with the progress of national debt and with the level of arrears of VAT. Currently most of countries run economic recession which causes governments have to apply some interventions to protect other decline of economy. One of them was applied also in the Czech Republic in the form of increasing of both VAT rates. The basic VAT rate increased to 20 % and the reduced one to 14 %. Nowadays both professional and public discussion about suitability of another VAT increasing is conducted. The theoretical part will include main characteristics of tax system in the Czech Republic (especially value added tax), fiscal policy, GDP and state budget. In the introductory section of the practical part will be analyzed the legal framework development (concerning VAT) in the given period. In the main section the VAT revenue will be analyzed in the period 1993 -- 2011. The correlation between tax revenue and the growth of the real GDP, the level of national debt and the level of arrears of VAT will be also the subject of investigation. The final section of the practical part will analyze interrelations between all researched indexes during whole period 1993 -- 2011.
|
|
|
Diversification risk in international portfolios.
Ngo, Quang Liem ; Brůna, Karel (advisor) ; Mandel, Martin (referee)
This thesis deals with the diversification risk in foreign investment portfolios. In the first chapter I describe the basic theory Harry Martkowitz. Second chapter is about Capital Asset Pricing Model. In the third chapter there are subscribed the current topics about diversification portfolio. The last chapter is my comparison between optimized portfolio and index S&P 500
|
|
|
Quality of Higher Education in Selected EU Countries
Vobruba, Lukáš ; Doucek, Petr (advisor) ; Maryška, Miloš (referee)
The aim of this thesis is to approach a meaning of quality in higher education. The education is perceived as a system where several kinds of investment are transformed into outcomes with an added value. Determining a methodology based on a correlation analysis enables the author to look for links in education systems of selected members of the European Union. These links are interpreted in order to point out the qualitative implications of potential decisions in terms of managing this system both at a central and institutional level. Approaches to quality of tertiary education are presented in order to define the means of quality assessment and selecting a policy of achieving it. The functioning principles of higher education institutions describe the institutions' structure and characteristics. These are complemented with the impact of the European Union initiatives. The properties of higher education are analysed using selected indicators which are assumed to have an influence on education quality. The reasons for their choice are explained and an enouncement of hypotheses is followed by the correlation. The analysis outputs are interpreted and contextualised in accordance to their usability for the stakeholders.
|
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
|
|
Statistical processing of experimental data
NAVRÁTIL, Pavel
This thesis contains theory of probability and statistical sets. Solved and unsolved problems of probability, random variable and distributions random variable, random vector, statistical sets, regression and correlation analysis. Unsolved problems contains solutions.
|
guest ::
