National Repository of Grey Literature 195 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Comparison of Taxes on Motor Vehicles in Denmark and in the Czech Republic
Šámalová, Anna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The main purpose of this bachelor thesis is comparing taxes on motor vehicles between Denmark and the Czech Republic. Denmark is one of the most developed economics in the world and assigns great importance to protection and maintenance of the environment, which is obvious from the Danish tax system. High taxes on motor vehicles increase acquisition price of a car in Denmark, which is including taxes a lot more expensive than the same car in the Czech Republic. The Danish tax system is briefly mentioned in the first chapter of the thesis, with further detailed description of the taxes payed by owners of passenger cars and other motor vehicles in Denmark. The second chapter offers summary of the Czech tax system and taxes on motor vehicles in the Czech Republic. The practical part of the bachelor thesis is focused on comparison of taxes, which one has to pay when buying a car in Denmark and in the Czech Republic. On two examples of a car purchase are demonstrated various taxes and tax bonuses, which influence acquisition price of a car in both countries.
Comparison of the tax burden on self-employed person in the Czech Republic and Slovakia
Sovišová, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor thesis compares the tax burden on the self-employed person in the Czech Republic and Slovakia. The first chapter is dedicated to the tax systems in both of these countries, differences between them, and the basic economic geographical characteristics of these regions. The second chapter defines the term, self-employed person and compares the selected direct and indirect taxes in the Czech and Slovak Republic paid by the person to whom it is aimed the practical part of this thesis. The final section analyzes and compares the tax burden of the chosen entrepreneur in the Czech Republic and Slovakia in 2016.
Comparison of the motor insurance market in the Czech Republic and abroad
Besperát, Lukáš ; Drozen, František (advisor) ; Daňhel, Jaroslav (referee)
This thesis provides a comparison of the insurance market in the Czech Republic with select countries around the world. The main aim of the thesis is to identify differences in motor insurance in ten select countries around the world. The author defines various types of products and their differences, provides a comparison of insurance markets in relation to: legislation and the definition of certain products. In order to provide appropriate coverage, the author uses a method of indexation and absolute price. As a result of this work the reader will be better able to select the best insurance product available on a given market for the customer based on a set of conditions.
Economic impacts of a potential secession of Catalonia
Bohuslávková, Michaela ; Gullová, Soňa (advisor) ; Drozen, František (referee)
This thesis is focused on the economic impacts of a potential secession of Catalonia from Spain. The objective of the thesis is to analyse potential implications of the secession for particular areas of Catalan economy. Another objective of the thesis is to assess positive and negative impacts of the secession, and finally to assess whether the secession from Spain would be beneficial for Catalan economy.
The position of company Nokia on the world cell phones market
Fanta, Ondřej ; Gullová, Soňa (advisor) ; Drozen, František (referee)
The Bachelor's thesis aims at the position of company Nokia on the world cell phones market. The first chapter describes development of the telephone networks and the cell phones, the most important present producers, operating systems and the overview of the cell phones sales in the last 20 years. The second chapter is completely focused on company Nokia, its entering the cell phones market, development of the position on it and on the circumstances of downfall after the year 2010. The last chapter is devoted to the comeback of the Finnish brand on the market.
Position of Norway on the world petroleum market
Tomandl, Martin ; Gullová, Soňa (advisor) ; Drozen, František (referee)
This bachelor thesis concerns about Norway and it´s position on the world petroleum market. The main goal of this thesis is to asses Norway´s position on the world petroleum market and to explore what influences does petroleum have on Norway now and in the future. The first chapter concerns about the world petroleum market itself, the second one is about Norway´s petroleum market and the third one concerns about influences of petroleum on Norway´s society and economy
The role of oil and natural gas in the exports of Norway
Satková, Zuzana ; Gullová, Soňa (advisor) ; Drozen, František (referee)
This thesis analysis the importance of oil and natural gas in the exports of Norway and in its economy as a whole. It defines the oil market, the natural gas market and the current energy situation in the European Union. It deals with the oil and gas drilling on the Norwegian territory, the organization and legislative background of these activities, the energy consumption in Norway, country's exports of both commodities and it also mentions the Norwegian trade balance. A part of the thesis is an analysis of the development of the global energy market with the focus on consumption and prices of both oil and natural gas. Furthermore, ecological restrictions and the energy efficiency is discussed. On the basis of these arguments are made assumptions regarding the future of the Norwegian economy.
The position of Vietnam on the world tea market
Tran, Hoang Phuong ; Gullová, Soňa (advisor) ; Drozen, František (referee)
The Bachelor thesis focuses on the position of Vietnam on the world tea market. The thesis is divided into three chapters. The first chapter covers theoretical part of the thesis and contains a brief history of tea and information on tea plant and its cultivation and processing. The second part is dedicated to the analysis of the world tea market. This part includes world production, supply, consumption and demand development, price development, forms of trade on the tea market and regulation on this market. In the last chapter I will focus on the analysis of the position of Vietnam on the world tea market, and according to the findings I will propose some recommendations to improve tea industry in Vietnam and to increase its competitiveness on the world market.
Analysis of the company Lidl from the perspective of marketing strategy and day-to-day operations
Slavíček, Tomáš ; Chylíková, Hana (advisor) ; Drozen, František (referee)
The focus of this bachelor's theses lies on an analysis of the company Lidl from the perspective of marketing and day to day operations. The purpose of this study is to investigate the effects of activities and corporate politics on the overall performance of the said company. Among the methods used are for instance analysis, analogy and observation. Lidl is a German discount retailer which specializes in selling both food and non-food merchandise. This thesis is divided into 3 main chapters to distinguish among theoretical basis, company Lidl and its approach toward the given aspects and practical part. The first chapter investigates first, into marketing policies and second, into management, both of which are necessary for the comprehension of the specifics of retail business. Second chapter follows the outline of the first and provides an insight how the company Lidl handles some of the problems that it faces and identifies which approaches are most suitable for Lidl. A conducted interview with Martina Pečená (more 10 years of experience as a Store Manager in Dobříš) counts among the most critical and influential part in development of this chapter. Final chapter aims at analysis of a survey; its primary objective being investigation of market opinions of the Lidl customers. Furthermore, it provides a PEST analysis in the context of panned expansion in the USA and finalizes with SWOT analysis, where the gathered information is processed and evaluated. Final remarks specify the strengths that made the company Lidl what it is today with the market position in TOP 10 discounters.
Public support for research and development provided an indirect way in terms of SMEs with a focus on information assurance
Filipová, Vladimíra ; Drozen, František (advisor) ; Valder, Antonín (referee) ; Nedělník, Jan (referee)
Innovation is a critical factor of the economical development as it is the key source of a competitive advantage and brings an addend value of a concerete company (Zhang, 2O13); Technological innovation could be defined as an endogenous factor responding to economic challenges (McKenzie, 2OO8). Research and development provides innovations, whereas the production of research and development brings externalities. Externalities reduce the private return on investment as such, therefore research and development is an object of public support. Public support can be provided ether by direct or indirect form that includes primarily tax incentives. Small and medium-size enterprises play a key role in the innovation process, however they dispose limited resources for investments to research and development and also for administrative activities connected to tax incentive applications. Thus small and medium-size enterprises are more sensitive to associated administrative tasks. The objective of the thesis was set as follows: to contribute to the existing knowledge in the application of tax incentives and desing an appropriate tool for managerial support of tax incentives reporting in small and medium-size enterprises. This objective has been divided into the following sub-objectives: (1) identify issues related to the application of tax incentives for research and development in terms of small and medium-size enterprises and to compare them with reference research, carried out by Chittenden & Derregia (2O1O); (2) design a system to improve reporting of tax incentives in small and medium-size enterprises. A reference framework was provided to address the objective, the key findings are as follows: precise recognition of research and development activities and associated costs are crucial for an effective implementation of tax incentives (Billings et al., 2OO1); cost allocation in research and development activities is rather a complicated issue (Švejda et al., 2OO7, Godfrey & Hamilton, 2OO5), therefore a comprehensive reporting system shall be provided (Chittenden & Derregia, 2O1O) and these reporting systems should include accounting elements Bhiman (2OO6) and enable project division into phases (Jorgensen 2O1O). In accordance with the recommendation of Chittenden & Derregia (2O1O), Bourgeois and Eisenhardt (1988), Koners and Goffin (2OO7), Workman (1993) Singleton and Straits (2OO5), Morandi (2O11), Yin (2OO3) qualitative research based on structured questionnaires was chosen for exploring the first objective and case study for the second objective. The key findings of qualitative research based on structured questionnaires are: only top management and accountants were involved in the administration of tax incetives. Middle management and researchers were omitted, wherease in reporting of grant projects (realized with the direct support), they were fully involved. The case study research approved that a formalized system of management and reporting of research and development activities supports identification of a research project. Representative of a case company confirm that the formalized system of management and reporting supports decision making process and innovation performance, that corresponds to Bossink (2OO2). The main limitation of the research is the chosen method. The questionnaire survey was conducted in a selected sample of small and medium-size enterprises case study was carried out in a concrere company. The conclusions therefore can not be generalized. Further research can provide a more extensive survey that can be statistically generalize. Other possibity is the evaluation of a social impact as Galal & Wiener (2OO3) also suggest or description of differences in reporting research and development project realized without public support as Lokshin & Mohnen (2O12) recommend.

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