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Socio-economic Analysis of the Informal Economy in San Diego County
Kubánková, Marie Alice ; Szobi, Pavel (advisor) ; Hornát, Jan (referee)
In the academic field the informal economy is vaguely represented and most of the research is focused on developing countries with many socio-economic issues. The informal economy in the developed world, mainly the European Union and the United States of America, has a minor share in the world's informal economy, as such it is not commonly discussed among academics. Some countries around the world are actively trying to battle this sector to minimalize it and thus minimalize its impact on the state economy and on the individual communities. To implement more effective policies it is important to know which factors are most conducive to the prevalence of the informal economy. Finding those factors became the aim of this paper. Owing to the fact that there is a lack of research conducted in the developed countries about the informal economy the main focus of the thesis is the geographical area of San Diego County, predominantly for its diverse demographics. The factors are identified and analyzed in detail in chapter 4. In "Discussion" the factors are evaluated to reveal the most conducive ones. It has been determined that the most conducive factors are "burdensome regulation" and "individual preferences". Additionally factors that influence the informal economy in San Diego County are "low...
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Development projects and client changes within
Strejcová, Michaela ; Drozen, František (advisor) ; Kubáňková, Marie (referee)
Thesis focuses on the residential market in the Czech Republic, introduces development projects and shows how development process works. Together with it describes consequent choice and purchase of the apartment by client. The separate chapter is devoted to the client changes. The aim of this chapter is to describe all system of client changes and compare statistics and procedure of client changes selection by two development companies of a different size.
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R&D performance management focused on information basis of SMA techniques in SME
Kubáňková, Marie ; Král, Bohumil (advisor) ; Wagner, Jaroslav (referee) ; Janeček, Miroslav (referee)
The importance of research and development (R&D) as a resource of knowledge that are of a key issue for many firms to achieve and sustain competitive advantage has been extensively debated in R&D management literature and also in practice theory approach to management accounting. There is a little research on practical implementation of the R&D performance management, R&D projects management. Strategic management accounting (SMA) has rather omitted the constant themes of managerial practise such as organisational resources, innovation or R&D management. Also the implementation of Balanced Scorecard (BSC) and management of small and medium size enterprises (SME) has been neglected by researchers. The presented dissertation addresses the above mentioned limitations, therefore the main objective was identified as creating a framework of R&D performance management in SME, while dissertation is focused on information basis of SMA techniques particularly BSC. The main objective was divided in the following sub-objectives: identify the key problems of R&D management in the target population of SME in the Czech Republic, identify which SMA techniques are used in R&D performance management setting and compare the results with the findings of Donnelley (2009) in Bremser & Barsky (2004) and finally outline specific R&D metrics in a BSC framework. The research questions were based on the reference framework underlying the research. The two first sub-objectives were solved using data derived from questionnaire responses from the target population of SME in the Czech Republic. The key findings are: the vast majority of examined SME use the same metrics to measure R&D performance as found Donnelly (2000) in Bremser & Barsky (2004) such as number of approved projects ongoing, R&D spending as percentage of sales, current percentage of sales of new products, percentage of budget resources dedicated to R&D. Most of the examined enterprises use budgets and costing. The questionnaires also mapped problematic issues related to R&D performance management, while the results indicated as most problematic the following topics: inadequate organizational structure and insufficient competence settings, poor system of R&D project evaluation that neither contribute to reach the strategic nor financial goals nor to balance the R&D long term and short term objectives. The third sub-objective found support within the investigated firm that upheld the BSC implementation process suggested by Bremser & Barsky (2004). The process was slightly modified. Analysis of existing measures of R&D performance was added. One of the most intriguing findings is the practical implementation of SMA techniques that shall support greater impact of SMA in SME practice.
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Financial analysis of a particular company
Spěváčková, Jana ; Drozen, František (advisor) ; Kubáňková, Marie (referee)
The subject of this thesis is the financial analysis of the company Plzeňský Prazdroj, a.s. The aim of the thesis is to show complex view on the financial situation of the company using the external data, mainly from the financial statements. The thesis includes theoretical explanation of the financial analysis tools that are applied later in the practical part. It includes the horizontal and vertical analysis, ratio analysis, analysis of working capital and cash flow, bankruptcy prediction models, calculation of economic value added and intercompany comparison.
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Implementace systému plánování a rozpočtování
Kubáňková, Marie ; Král, Bohumil (advisor) ; Drozen, František (referee)
* Celý systém plánování by měl sloužit k ověření reálnosti podnikatelské vize a zhodnocení vkladů manažerů a zobrazovat předpokládané hodnotové výsledky alternativně. * Citlivost trhu cestovního ruchu zdůrazňuje potřebu tvorby analytického aparátu, který velice rychle vyhodnotí změny, jež se na trhu nečekaně objeví. * Plánování činnosti společnosti na pět let dopředu nás upozorňuje na nutnost změn, bez kterých hrozí předlužení společnosti a problémy se solventností a likviditou. * Celá práce na praktickém příkladě malé firmy ukazuje nejen výhodu, ale i potřebnost plánování, rozpočtování a kalkulace pro udržení či posílení tržního postavení společnosti.
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