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Suggestion of Financing of a Housing with Regard to the Household Budget
Holásková, Petra ; Kafková, Radmila (referee) ; Škapa, Stanislav (advisor)
This thesis deals with the critical analysis of cash expenditures having an effect on the family budget in case of finance housing. The theoretical part is aimed at defining the basic terms that are needed to the further understanding of the problem. The next parts contain a critical analysis of the expenditures associated with the financing of housing, including the proposals for measures to eliminate risks arising from the unforeseen expenditures associated with housing.
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Misuse of Allowances in British Parliament
Svoboda, Jan ; Váška, Jan (advisor) ; Rovná, Lenka (referee)
The bachelor thesis is called Misuse of Allowances in British Parliament and its theme is the Expenses scandal in British Parliament in 2009. The thesis is divided into seven chapters. First chapter brings readers into the problem and describes a system of rewarding British MPs and allowances scheme at the time before the scandal. It is followed by chapters focused on the scandal beginning and reactions on the scandal. Firstly, reactions of media are described and then examples of MPs' reaction are provided. Secondly, reactions of political parties, official institutions and actions taken by the democratic system are studied. The next chapter is dedicated to the impact of scandal on the results of the European Parliament election in 2009 and General election in 2010. Finally, major points of the scandal are analyzed in the last chapter.
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Power markets and the EU ETS: How volatility propagates across Central Europe?
Jurka, Vojtěch ; Baruník, Jozef (advisor) ; Čech, František (referee)
The thesis deals with connectedness in the uncertainty of the carbon and power markets in Central Europe. While the drivers of power price were extensively documented in the literature, we investigate how uncertainty propagates between the German power market and its production factors using a recently developed framework of connectedness measurement. The connections in uncertainty on markets are insightful for the decision of the agents that require a premium for undertaking risk. The empirical results suggest that connectedness in uncertainty significantly varies over the studied period. The interdependence of power with coal decreases while the spillovers between gas and power rise on importance reflecting the changes in generation mix of Germany. For most of the period, the volatility of carbon and power markets is highly correlated. However, the share of volatility transmission spikes several times during the period of 2016-2019. In reaction to the reform of the EU Emission Trading Scheme, the uncertainty about emission allowance prices propagates to the German power market, increasing the uncertainty about power prices on the long horizon.
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The Relationship Between the System of Social Policy and Intergenerational Solidarity Towards Single Mothers in the Czech Republic
Popovská, Linda ; Kotrusová, Miriam (advisor) ; Hejzlarová, Eva (referee)
The bachelor thesis deals with the relationship between the system of social policy and intergenerational solidarity towards single mothers in the Czech Republic. The purpose of the study is the topic of formation and evolution of single parenting in the Czech Republic and the importance of intergenerational solidarity, the phenomenon of single parenting as such and its connection with the system of social policy. The thesis has a theoretical basis in familialism and the theory of intergenerational solidarity. The primary aim was to chart the relationship between social policy and intergenerational solidarity towards single mothers, the secondary aim was to place the Czech Republic in one of the familialism types. All aims were divided into sub-aims, namely the explanation of the importance of intergenerational solidarity towards single mothers and the revelation of the importance of the social protection system for single mothers. The research was carried out qualitatively in the form of semi-structured interviews with respondents who were all single mothers, there was a research based on document analysis and study of literature. The work concludes that the relationship between intergenerational solidarity and social policy related to single mothers exists, is dual and both sectors complement...
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Comparison of the social security system in the Czech Republic and Slovakia in relation to persons with disabilities
HORELICOVÁ, Lucie
The thesis entitled "Comparison of the social security system in the Czech Republic and Slovakia in relation to persons with disabilities" focuses on a comparison of social security systems for persons with disabilities in the Czech Republic and in the Slovak Republic. The thesis, conceived as a theoretical study, is divided into six main chapters where two objectives were defined: ,,To describe the social security system of persons with disabilities in the Czech Republic and Slovakia" and ,,To identify the differences in the systems of social security of people with disabilities in the Czech Republic and Slovakia". Study and analysis of the documents and then comparison of the information gathered there of were used as the research methods. The chapter focusing on social security in the Czech Republic and Slovakia in the years 1945 and 1992 describes, in particular, the gradual state paternalism in the field of social security and the passive position of the citizens in this system. In the context of the given topic, it was also important to determine that the social security system under the socialist government did not address the situation of the poor, the unemployed and particularly the persons with disabilities. The final part of this chapter outlines social reform after 1989, which on the one hand restored rights of the citizens and their responsibility for their lives and, on the other hand also defined and suggested solutions of non-existent social situations in the socialist period. An interesting finding that differences of opinion on the progress of the economy transformation and social reforms might have been one of the reasons that contributed to the dissolution of the Czechoslovak Federation was established. Chapters 3 and 4 describe the social security systems for PWD (person with disabilities) in the Czech Republic and Slovakia. The conditions for a disablement pension entitlement, method of assessing disablement, method of calculation, amount of a pension, etc. were described firstin each of these chapters. In addition, specific allowances for persons with disabilities in the Czech Republic and Slovakia, including the DID card, and finally social services for PWD, their types, providers, financing, quality assessment, etc. were outlined. Chapter 5 and sub-chapters compare disability pensions, allowances and social services in both countries. The comparison is based on the data included in Chapters 3 and 4 describing both of the social security schemes for PWD, on expert opinions and the author´s own experiences. The end of Chapter 5 emphasizes the main problems of both systems. Their solution was suggested. Chapter 6 summarizes the results of the comparison.
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Accounting and tax specifics of receivables
Gyüreová, Kamila ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.
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Misuse of Allowances in British Parliament
Svoboda, Jan ; Váška, Jan (advisor) ; Rovná, Lenka (referee)
The bachelor thesis is called Misuse of Allowances in British Parliament and its theme is the Expenses scandal in British Parliament in 2009. The thesis is divided into seven chapters. First chapter brings readers into the problem and describes a system of rewarding British MPs and allowances scheme at the time before the scandal. It is followed by chapters focused on the scandal beginning and reactions on the scandal. Firstly, reactions of media are described and then examples of MPs' reaction are provided. Secondly, reactions of political parties, official institutions and actions taken by the democratic system are studied. The next chapter is dedicated to the impact of scandal on the results of the European Parliament election in 2009 and General election in 2010. Finally, major points of the scandal are analyzed in the last chapter.
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Decision of a Steel Company Trading with Emissions
Zapletal, F. ; Šmíd, Martin
We formulate a Mean-CVaR decision problem of a production company obliged to cover its CO2 emissions by allowances. Certain amount of the allowances is given to the company for free, the missing/redundant ones have to be bought/sold on a market. To manage their risk, the company can use derivatives on emissions allowances (in particular futures and options), in addition to spot values of allowances. We solve the decision problem for the case of an real-life Czech steel company for different levels of risk aversion and different scenarios of the demand. We show that the necessity of emissions trading generally, and the risk caused by the trading in particular, can influence the production significantly even when the risk is decreased by means of derivatives. The results of the study show that even for low levels of the risk aversion, futures on allowances are optimal to use in order to reduce the risk caused by the emissions trading.
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Internal Guidelines of the Selected Firm
Princová, Michaela ; Ing.Jana Charvátová (referee) ; Hanušová, Helena (advisor)
The diploma thesis deals with issues concerning the creation o internal corporate guidelines. The theoretical part focuses on internal corporate guidelines more broadly and on their creation and content. Furthermore the thesis deals with payables with regard to new legal requirements. In the practical part I have proposed the internal corporate guideline titled "Definition of principles for the creation and management of allowances."
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Suggestion of Financing of a Housing with Regard to the Household Budget
Holásková, Petra ; Kafková, Radmila (referee) ; Škapa, Stanislav (advisor)
This thesis deals with the critical analysis of cash expenditures having an effect on the family budget in case of finance housing. The theoretical part is aimed at defining the basic terms that are needed to the further understanding of the problem. The next parts contain a critical analysis of the expenditures associated with the financing of housing, including the proposals for measures to eliminate risks arising from the unforeseen expenditures associated with housing.
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