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Tax aspects of social entrepreneurship
Jančíková, Eliška ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
The aim of this bachelor thesis is to show different ways of tax optimization using the work opportunity tax credit. The thesis also sums up tax and non-tax aspects of employment of people with disabilities. Tax optimization options are shown in two examples. The first one assumes that disabled and their employer are supported by the Employment Department. In the second example, disabled are employed the usual way. The research subject is a fictional company ABAB Ltd. More profitable option of optimization offers tax saving in the amount of 576 000 CZK. The net profit of the company increases by 358 100 CZK.
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Social entrepreneurship demostrated by practical example
Šváchová, Ester ; Hartman, Ladislav (advisor) ; Plášková, Alena (referee)
Objective of this bachelor thesis is to analyze the current state of social entrepreneurship in the Czech Republic with a demonstration of good practice. The theoretical part is focused on the definition and principles of this activity. The first part of the practical part deals with the conditions for the creation, development opportunities and sustainability for this type of business in Czech Republic. Part of this thesis is to map the current state of the field of social entrepreneurship and the possibility of financial support for our country. The second part is devoted to selected companies - Ethnocatering and Baby Office, s.r.o., which will allow a better understanding of the opportunities, pitfalls, advantages, disadvantages and meaning of social entrepreneurship. Conclusion, the author devotes to overall assessment and proposes her own recommendations for aspiring entrepreneurs.
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Linking the Commercial and Social Sectors as a Modern Form of Cooperation
Borovičková, Radka ; Pešek, Ondřej (advisor) ; Plášková, Alena (referee)
The thesis focuses on the cooperation of a commercial company PwC ČR and a social enterprise PwC Café. Based on personal interviews with representatives of these companies, the principles of mutual cooperation are identified and analyzed. The thesis also includes an assessment of the cooperation and submission of proposals for its improvements and efficiency. The example of cooperation of these companies may inspire individual commercial companies and social enterprises. Next, by using the method of questionnaire survey, the thesis identifies the attitudes of commercial companies, operating on the Czech market, to the corporate social responsibility and to their awareness and interest in cooperation with social enterprises. Research results also point out what types of companies and activities is for the social enterprises more suitable to focus on.
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Social entrepreneurship as a trend in the issue of employment of people with disabilities
Sejáková, Barbora ; Němečková, Iveta (advisor) ; Černý, Jiří (referee)
This bachelor thesis focuses on the employment of people with disabilities and social entrepreneurship. The aim is to familiarize the reader with this issue and to introduce social entrepreneurship as a suitable form of enterprise in the employment of people with disabilities. The thesis is divided into four chapters. The first chapter is devoted to the employment of people with disabilities within the EU. The second chapter deals with the employment of people with disabilities in the Czech Republic. The third chapter is focused on social entrepreneurship. Lastly, the final chapter discusses Ergotep, a cooperative of disabled people. Ergotep demonstrates good practice of social enterprise employing people with disabilities.
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Social entrepreneurship in the Czech Republic
Ptáčníková, Lucie ; Vávrová, Hana (advisor) ; Boukal, Petr (referee)
The aim of this thesis is to analyze the current situation of social entrepreneurship in the Czech Republic. It emphasizes the importance of social economy, the field between the public sector and the private market sector. This thesis is interested in existing companies which consider themselves as "social" and describes their common features. It presents the social companies' founding years, what their legal forms are, their areas of business and why they consider themselves social. This paper also examines social entrepreneurship in an international context, it endeavours to identify where and how the Czech Republic could inspire itself to improve. Social entrepreneurship in Ireland is analyzed in detail according to the same criteria as social entrepreneurship in the Czech Republic. The purpose of this work is to create an overview of social entrepreneurship.
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Sociální podnikatelství a voda
Kotálová, Radka ; Chalupníček, Pavel (advisor) ; Minárik, Pavol (referee)
This work deals with the phenomenon of social entrepreneurship in the context of the African continent. First of all, it concentrates on the situation in Africa with respect to water and then on the importance of property rights in the resolving of the situation. Subsequently it discusses one of the common attempts to solve the water crisis, i.e. aid. The second part of the thesis is concerned with social entrepreneurship only. Firstly, from the theoretical point of view (definition, typology) and secondly, from the practical point of view (case studies of enterprises that are trying to push Africa closer to achieving the Millennium Development Goal of halving the proportion of people without access to safe drinking water).
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Strategická analýza neziskové organizace
Doležalová, Jitka ; Vávrová, Hana (advisor) ; Pemová, Tereza (referee)
The aim of the final thesis was implementation of strategic analysis of dental orthodontia laboratory. The final thesis should help to laboratory during the process of transformation to social entrepreneurship. Strategic analysis pursues macroeconomic and microeconomic environment that influence enterprise in profitable and nonprofit surroundings. In case that laboratory will execute all statutory claims, transformation could be done in january 2011. Results of the analysis proved very good strategic position of laboratory between competition. High quality of the products was the main reason. I determined two strategic aims for laboratory as social entrepreneurship. The one of them deal with the employing of the handicapped or disadvantaged people in the labour market. The second one focus on the sustenance of the contemporary high quality. I divided these aims to the six tactical goals.
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Sociální bankovnictví
Pospíchal, Tomáš ; Chalupníček, Pavel (advisor) ; Houdek, Petr (referee)
My diploma thesis is about social entrepreneurship in the banking sector. The thesis has two parts - theoretical and practical. In the theoretical part I examine the social entrepreneurship in general, i.e meaning of altruism in entrepreneurship. The ambit of my interest is interesting also because for-profit and non-for-profit organizations operate or operated on the same market. The practical part contains several case studies of "social banking" institutions. Concretely, I chose charitable banks in Italy and Spain emerging in 15th century, furthermore kampeličky and Raiffeisen cooperatives, microcredit and P-to-P lending. I try to answer the question whether the "social banking" is a meaningful concept and whether we can find in history some development leading to the current form of microcredit.
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New Approaches to Entrepreneurship Applied Through a Business Plan
Caspe Pikhartová, Dagmar ; Hartman, Ladislav (advisor) ; Brůhová Foltýnová, Hana (referee)
This master's thesis deals with the potential for a car-sharing service in Prague. The service allows renting cars for a specified number of hours. Car-sharing is a commonly offered service in cities of the developed world. The theoretical section of the thesis introduces car-sharing and the current level of its adoption. Next, two conceptual bases for the development of the business plan are presented. The first is the macroeconomic theory of natural capitalism. At the theory's core is the recognition of the importance of natural capital. An improvement in protection of natural capital can be achieved by raising the consumption of services, instead of material products. In the case of car-sharing, the consumer only pays for the actual use of car, not for the ownership. The second concept is social entrepreneurship, which is an inspiring alternative to managing a business entity. Its goal is not only financial gain, but also positive social impact. The impact in case of car-sharing is in lowering the number of vehicles on the road and improvement of quality of life in cities. The business plan includes two financial alternatives. The thesis concludes that running a car-sharing organization in Prague is conceivable, but requires support from the municipality. Car-sharing cannot be expected to generate quick profit, but rather the profit model builds slowly. The final part of the thesis presents balanced scorecard developed for the first year of operation with the goal of achieving the optimistic alternative modeled in the business plan. The key to success in the first year is gaining and retaining customers.
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Sociální podnikání neziskových organizací v ČR
Šmídová, Tereza ; Vávrová, Hana (advisor) ; Boukal, Petr (referee)
The final thesis presents findings of the nongovernmental non-profit organizations' entrepreneurial activities in the Czech Republic. The aim of the thesis was to find out if NGOs fulfil criteria for social firm according to defined standards. NGOs necessarily run a business to get additional money for their activities to substitute diminishing state funds. The research focused on NGOs' entrepreneurship was done by electronic questionnaire within this thesis. Its purpose is to inform about motivation, risks, problems, personal characteristics and financial sustainability of social firms. The study has evidence that none of the respondents from Czech NGOs fully met standards' requirements. The organizations usually are not able to earn at least 50 % of the firm's turnover through sales of goods and services and also 25 - 55 % of the workforce is not disadvantaged in gaining employment.
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