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Single-entry bookkeeping system as an obsolete element of the Czech legal system: The case of community organisations.
Chmelíček, Jan ; Kemény, Irena (advisor) ; Hildebrandt, Barbora (referee)
The thesis deals with the problem of the accounting for non-profit micro-entities. Czech Accounting Act allows these entities to follow already abolished statements of this act. As a consequence, non-profit micro-entites can still use single-entry bookkeeping system. First part of the thesis clarifies the reason for non-existence of some kind of supranational accounting regulation for these entities and also shows how accounting principles differ among severeal countries. The outcome of this part is the explanation why Czech Republic is not bound in this field in any manner. Then the thesis discusses different ways of keeping evidence at non-profi micro-entities that can be possible in the czech law system (tax evidence, single-entry bookkeeping system, simplified double-entry bookkeping system). Pros and cons of all mentioned systems are shown. Also the thesis explains how this non-standard state occured and how it developed in the time. The main result of the thesis (after analysing results of own empirical research) is the opinion that althought current state is not systematic, it serves well enough. Therefore there is no reason to make changes. At the end of the thesis the author shows that despite his opinion it is possible that a new Civil Code would come with severeal changes in this field.
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Regional variation in health care spending
Hadrová, Petra ; Pavloková, Kateřina (advisor) ; Hildebrandt, Barbora (referee)
This thesis examines the regional variation in health care spending in the Czech Republic. The problem of regional variation in health care spending has been a subject of many studies all over the word for several years. Dartmouth Atlas in the United States in 1998 pointed out significant differences in the consumption and financing of health care. In different countries apply different health care systems, yet they have something in common. It is the regional variation in health care consumption and spending. In the Czech Republic the problem of area variation was marginally analyzed by the Roundtable (Kulatý stůl). Detailed analysis, however, does not exist. This paper uses VZP data that are related to 2009 and represent individual consumption data of health care segments covered by health insurance. Using secondary analysis of these data we find and analyze specific regional variations in health care spending across all heath care segments, even on a district level.
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Effects of foreing investment on international trade
Koubková, Klára ; Semerák, Vilém (advisor) ; Hildebrandt, Barbora (referee)
The main objective of this thesis is to discuss the effects of foreign direct investment on international trade. The FDI are considered as an important source of skilled labour force, know-how and technological innovations. Thus, it is expected its positive impact on economic growth and export performance of host country. However, the theoretical and empirical evidence do not provide any clear statement dealing with relationship of FDI and international trade. In empirical part of the thesis, we apply the Gravity model on Czech and German data to investigate bilateral flows of FDI, exports and imports and to identify the possible relationship between FDI and trade flows. We came to the conclusion that there is no statistically significant relationship between these variables.
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Regional variation in health care spending
Hadrová, Petra ; Pavloková, Kateřina (advisor) ; Hildebrandt, Barbora (referee)
This thesis examines the regional variation in health care spending in the Czech Republic. The problem of regional variation in health care spending has been a subject of many studies all over the word for several years. Dartmouth Atlas in the United States in 1998 pointed out significant differences in the consumption and financing of health care. In different countries apply different health care systems, yet they have something in common. It is the regional variation in health care consumption and spending. In the Czech Republic the problem of area variation was marginally analyzed by the Roundtable (Kulatý stůl). Detailed analysis, however, does not exist. This paper uses VZP data that are related to 2009 and represent individual consumption data of health care segments covered by health insurance. Using secondary analysis of these data we find and analyze specific regional variations in health care spending across all heath care segments, even on a district level.
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Single-entry bookkeeping system as an obsolete element of the Czech legal system: The case of community organisations.
Chmelíček, Jan ; Kemény, Irena (advisor) ; Hildebrandt, Barbora (referee)
The thesis deals with the problem of the accounting for non-profit micro-entities. Czech Accounting Act allows these entities to follow already abolished statements of this act. As a consequence, non-profit micro-entites can still use single-entry bookkeeping system. First part of the thesis clarifies the reason for non-existence of some kind of supranational accounting regulation for these entities and also shows how accounting principles differ among severeal countries. The outcome of this part is the explanation why Czech Republic is not bound in this field in any manner. Then the thesis discusses different ways of keeping evidence at non-profi micro-entities that can be possible in the czech law system (tax evidence, single-entry bookkeeping system, simplified double-entry bookkeping system). Pros and cons of all mentioned systems are shown. Also the thesis explains how this non-standard state occured and how it developed in the time. The main result of the thesis (after analysing results of own empirical research) is the opinion that althought current state is not systematic, it serves well enough. Therefore there is no reason to make changes. At the end of the thesis the author shows that despite his opinion it is possible that a new Civil Code would come with severeal changes in this field.
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Interconnections within Food, Biofuel and Fossil Fuel Markets: Cointegration Analysis
Chrz, Štěpán ; Hrubý, Zdeněk (advisor) ; Hildebrandt, Barbora (referee)
This work examines a topic of interconnections within food, biofuel and fossil fuel markets. The first part provides a general description of biofuel types, related policy measures and a development of relevant legal framework in selected regions. Second part describes an analysis of long and short-term causal relationships between commodities. Furthermore, an impact of Energy Policy Act of 2005 on these relationships is examined. The analysis incorporates Johansen cointegration, error correction model, vector autoregression and Granger causality. A number of equilibrium relationships are found across the examined markets suggesting an interconnection of the studied markets. The results of the impact of EPA are inconclusive due to limitations of employed models.
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Effects of foreing investment on international trade
Koubková, Klára ; Semerák, Vilém (advisor) ; Hildebrandt, Barbora (referee)
The main objective of this thesis is to discuss the effects of foreign direct investment on international trade. The FDI are considered as an important source of skilled labour force, know-how and technological innovations. Thus, it is expected its positive impact on economic growth and export performance of host country. However, the theoretical and empirical evidence do not provide any clear statement dealing with relationship of FDI and international trade. In empirical part of the thesis, we apply the Gravity model on Czech and German data to investigate bilateral flows of FDI, exports and imports and to identify the possible relationship between FDI and trade flows. We came to the conclusion that there is no statistically significant relationship between these variables.
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