National Repository of Grey Literature 45 records found  previous11 - 20nextend  jump to record: Search took 0.01 seconds. 
Investment plan in the municipality
Novotný, Michal ; Hronovská,, Kateřina Štréblová (referee) ; Výskala, Miloslav (advisor)
The master's thesis analyses a selected investment project in the municipality of Ohnišov. The theoretical part defines the economic cycle, public investment, investment project, financing of contracts, municipal management and spatial planning. The practical part analyses the municipality as a whole, its management, long-term goals and compares them in the context of the whole country, and analyses the chosen approach of financing the project and compares it with possible alternatives. In the conclusion, the findings are summarised and recommendations are made.
Family expenses in relation to sports products
Široký, Jan ; Opelík, Daniel (advisor) ; Ruda, Tomáš (referee)
Title: Expenditure of families in relation to sports products Objectives: The aim of the bachelor's thesis is to analyze the expenditure of households in the Czech Republic on sports products based on data obtained from a questionnaire survey and to find out which criteria influence this expenditure. Methods: The quantitative method of questioning was chosen as the primary method of data collection. More precisely, electronic questioning of respondents through an electronic questionnaire was used. The company Survio, more precisely survio.com, was chosen to create the electronic questionnaire. It is a tool for creating online questionnaires that are available to users for free. A total of 462 respondents filled in and thus completed the entire survey. These are members of families of various sizes who decide on the family's budget and its preference for buying or selling. These members are referred to as "heads of families". Results: Based on the data obtained from the questionnaire survey, an analysis of the expenditures of households in the Czech Republic on sports products was carried out. The research results were processed and commented in the analytical part of the work. The amount of gross monthly income and the size of the municipality in which the family lives do not significantly affect...
Economy of selected professional football clubs in the Czech Republic
Ponikelský, Jiří ; Šíma, Jan (advisor) ; Verner, Dominik (referee)
Title: Economy of selected professional football clubs in the Czech Republic Objectives: The main goal of the diploma thesis is to analyze revenues and costs of selected Czech professional football clubs from the 2014/2015 season to the 2020/2021 season and describe the factors that affect individual revenues and costs. Subsequent comparison of total and individual revenues and costs across selected professional football clubs. Methods: In our thesis we used a method document analysis and a method of comparison. The method of document analysis was applied in the analysis of individual professional football clubs. The method of comparison was then used in the comparison of all clubs and their total revenues and costs. As part of the description of individual football clubs, it was necessary to analyze the financial statements, annual or financial reports of relevance. Results: Revenues and costs increase almost every year, and at the same time the structure of total revenues and costs between individual clubs is very similar in terms of percentage. For Czech clubs, the most important are commercial revenues, which bring the largest part of the budget. It was also found out how big is the difference between the first league and the second highest league in terms of revenues and costs. And what clubs...
Choice of a Suitable Legal Form for Doing Business from the Perspective of Income Tax
Mazal, Jakub ; Volejníková, Petra (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on the selection of the most suitable form of business from the point of view of income tax in the Czech Republic. The issue of the bachelor's thesis contains specific examples of the tax burden of various forms of business. In the final part of the bachelor's thesis, variants with the lowest tax liability, or with the highest tax savings, are proposed and described.
Living Standards Measurement Using Income and Expenditure for the Czech Republic
Tachovská, Tereza ; Janský, Petr (advisor) ; Soudek, Jan (referee)
(in English) The aim of this thesis is to show the differences in results regarding living standards when using income and expenditures in the Czech Republic. The main factor which leads to inaccuracy in the results when using only income is consumption smoothing. The thesis examines income and expenditure inequality and poverty between 2001 and 2011. Each measurement uses more measures (coefficients, indices, etc.) to gain the most comprehensive impression possible and to avoid possible deficiencies. Namely, the head count ratio, the aggregate poverty gap, the Sen index and the Takayama index for poverty, and the Gini coefficient, the coefficient of variation and the Theil index for measuring inequality are used. An analysis of the relationship between average income and expenditures shows that average monthly income was higher than expenditures. The trend in inequality was more or less the same for income and expenditures when considering the whole population (constant or increasing depending on the measure used); with regard to the inequality of pensioners, the results were quite different depending on the measure. Expenditure poverty for the whole population exceeded income poverty, whereas for pensioners' households it was the other way around. The whole population, poverty was relatively...
Tax Optimalization of a Natural Persons
Ondříšek, Jakub ; Šojatová, Ilona (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimization of taxation of selected individuals. The theoretical part deals with explanations of basic concepts, legal forms of business, tax optimization and medical and social insurance contributions. The analytical part will describe the basic data about specific individuals with their own proposal for solution for optimization of their tax liability.
Transition from Keeping Tax Evidence to Accounting
Nguyenová, Žaneta ; Florianová, Jana (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the issue of the transition from the tax evidence to an accounting. The first part describes the theoretical solutions and basic legal regulation. In the second part is explained the process of transition from the tax evidence to an accounting. In the last part of the thesis is created a complex example regarding this issue.
The economics of selected municipalities in the field of crisis management.
STASKOVÁ, Jana
The topic of the thesis is "Economy of Selected Municipalities in the Field of Crisis Management". Each municipality should allocate funds in its approved annual budget, expenditure part, according to Section 25 of Act No. 240/2000 Coll., on crisis management and on amendment to certain acts (crisis act), to ensure preparation for crisis situations and the special-purpose reserve of financial resources to deal with crisis situations and eliminate their consequences. Most municipalities, however, do not earmark, or earmark these funds, but to the extent necessary. This situation was detected by a study and subsequently confirmed by the National Security Audit, which was approved by the Government of the Czech Republic in 2016. The aim of this thesis was to verify how selected municipalities of the South Bohemian Region, specifically in the territory of ORP České Budějovice, plan financial resources for the preparation and resolution of crisis situations according to Act No. 240/2000 Coll., on crisis management and on amendment to certain acts (crisis act). In order to obtain data related to the research question if the selected municipalities of the South Bohemian Region are planning funds for the preparation and resolution of crisis situations was chosen a questioning method, the questionnaire technique. A total of 109 municipalities in the South Bohemian Region in the territory of ORP České Budějovice were contacted within the questionnaire survey. The obtained data were analysed, subsequently graphically displayed and evaluated. Through the research investigation, it was found that the selected municipalities do not sufficiently plan funds for the preparation and resolution of crisis situations. The financial reserve is planned only by municipalities with a basic extent of state administration, but only at their discretion, not with regard to the development of crisis situations in the municipality or with regard to the amount of damage to municipal property or exceptionally. Municipalities with extended powers, municipalities with an authorized municipal office, do not plan funds at all or at least.
Investment plan for town Tábor
Vrbasová, Barbora ; Kubešová, Michaela (referee) ; Vaňková, Lucie (advisor)
This bachelor thesis addresses the theme of Tabor´s investment plan. The theoretical part addresses investments and investment decisions. Furthermore the terms of public contract, the contracting authority and the subsidy are defined. The last part of the theoretical part is devoted to the management of the town and municipalities, their development and sustainable development. The practical part characterizes the town of Tabor, describes specific investments and financing. Impact assessment of investments on municipality development is at the end.
Evaluation of the Economy of the Selected Town
Ščurkevič, Marek ; Janáč,, František (referee) ; Pernica, Martin (advisor)
Bachelor thesis is targeted on the economical situation of the town Hranice,. It evaluates if municipal funding is being used effectively. It defines municipal and some of state authorities. It is explaining problems, which are causing indepthness of Czech municipalities and cities. In conclusion this bachelor work is also targeting to create suggestions which will improve current situation of town Hranice. These suggestions should improve financial situation of the town and also it’s affluence.

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