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Obmedzovanie škodlivej spotreby v Európskej únii pomocou daňových nástrojov
Černáček, Kristián
The diploma thesis is focused on consumption taxes in the European Union, their changes and impacts on limiting harmful consumption. The author of the diploma thesis examines the level and change of consumption tax rates in EU countries, the development of average and median wages, prices of goods of harmful consumption and the costs caused by harmful consumption. The main goal of the diploma thesis is to find out whether it is possible to effectively reduce consumption by increasing tax rates. The secondary goal is to define the amount of consumption taxes in the EU, to find out prices and wages. In the Czech Repub-lic, find out the level of consumption, calculate the elasticity of demand and compare the results with the results of a questionnaire survey. Based on the findings, evaluate the effectiveness of the tax policy and propose measures.
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Differences in company remuneration systems
JANDOVÁ, Klára
This diploma thesis deals with remuneration of employees based on the size of companies. It introduces different types of remuneration, wage forms, minimum and average wages, non-monetary remuneration, benefits and trends in remuneration over the last few years. The research was divided into 3 sub-goals. The first sub-objective of the research is the identification and analysis of remuneration systems and benefits in individual companies (micro + small, medium and large companies) using a quantitative method of data collection - a questionnaire survey. The questionnaire was distributed to a total of 60 respondents, 20 questionnaires for each type of company. After a thorough analysis of all the data, the advantages and disadvantages of individual companies divided by size were outlined, and sub-goal 2 was thus fulfilled. Subsequently, suitable proposals were recommended from the "disadvantages" on how to improve or eliminate shortcomings, which led to the fulfillment of sub-goal 3.
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The impact of the coronavirus crisis on zombie companies in Slovakia
Bosáková, Diana ; Geršl, Adam (advisor) ; Teplý, Petr (referee)
The thesis examines the effect of Covid-19-related financial support on companies in Slovakia in 2020 with a special focus on zombie firms. We examine changes in the number of employees, the average wage and the total costs for companies after receiving financial support. The cross-sectional and fixed effects models are used to determine the effect of the subsidy. Our dataset covers 6,771 large firms from which 7.6% are zombies and 2,547 SMEs in the period 2019-2020. The analysis showed that around 56% of large firms in the sample, both zombie and non-zombie firms, received a subsidy. The results suggest that companies which received the financial support had on average poorer job retention, lower average wage and the effect of the total costs of the company was not statistically significant. Nevertheless, currently available data brings a limitation to the construction of the control group. The thesis contributes to a better understanding of how the pandemic affected zombie companies and the efficiency of Covid-19-related measures on them.
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Statistika & My (č. 10/2018): měsíčník Českého statistického úřadu
Český statistický úřad
Měsíčník informující o aktuálním dění v Českém statistickém úřadě. Přináší analýzy, komentáře, výsledky statistických šetření realizovaných a organizovaných ČSÚ, statistické údaje o ČR, jejich obyvatelích včetně mezinárodního srovnání. Uveřejňuje informace o ediční činnosti úřadu, odborných úspěších pracovníků, již uskutečněných a plánovaných tiskových konferencích, seminářích, akcích a dalších aktivitách.
Fulltext:  PDF
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Chosen socioeconomic impact of microbrewery.
BARTOŠ, Jan
This work is about the socio-economic benefits of the microbrewerist for their towns. In the first part of the work, there are the definitions of several choosen factors. Then these factors are aplicated and compared in the choosen microbreweries and in tows as well. The research went on in microbreweries and in tows with or without brewery. For research were choosen 6 towns, in 3 there is a mircobrewery and in the others there is not. For this work several metods were used. At first it was a thorough literary review of this problematic. In this step socio-economic factors were defined. Then theoretical and statistical data has been searched. Second step was to prepare questionnaires and sent them to 3 towns with microbrewery and to 3 without. Towns were selected according certain parameters, for example: Population, region, distance to the distric town, etc. At the same time research in microbreweries was ongoing. In this case the research has a form of an interview. This metod has brought better data.
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