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Capital Productivity and Invesment Activity of Small and Medium-sized Companies.
VRCHOTA, Václav
The goal of this thesis is to find out if there is a relationship between company capital productivity and investment activity. Evaluation is done on a single sector of the national economy steel construction and steel goods manufacturing, with the exception of machines. In the first half of the practical part of this thesis, an analysis of capital productivity, investing activity, structure of long-time owned property and value added is done. After this, by using correlation and regression analysis, the relationship between variables capital productivity and investment activity is tested. For evaluation, the data from database Albertina, a database that collects data about companies in Czech Republic and Slovakia, are used. All tests are made in the Microsoft Excel and Statistica 12. This paper is supported by the Grant Agency of the University of South Bohemia GAJU 053/2016/S: Management of Innovations and Competitiveness of Small and Medium-sized Companies.
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The relationship between indebtedness and productivity at company level
VAŇÁČOVÁ, Hana
This diploma thesis is focusing on analysis of indebtedness and productivity at company level. The main aim is to analyse these two variables and find their relationship. The thesis is divided into two main parts, theoretical and practical. The theoretical part includes information about indebtedness and productivity issues, whereas the practi-cal part is focusing on analysing of these two variables and finding their relationship. It is focused on companies producing furniture. In the introduction of the practical part is a characteristics of furniture manufacturing industry according to the CZ-NACE and a summarization from a macroeconomic perspective. These companies are than cate-gorized by their size into micro, small, medium and large companies. The following chapters are aimed on a produc-tivity and indebtedness analysis according to each category and on analysis of their relationship. The last chapter is aimed on hypothesis that is supposed to find out, if the companies, that have long-term asset and indebtedness growth, have also a productivity growth. The conclusion includes a summary of all the analysis. According to the analysis was found out, that in some small groups of companies exist a significant relationship between productivity and indebted-ness. It is mainly about a medium and large companies.
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Effective corporate income tax rates of selected companies
Hladká, Jana ; Kubátová, Květa (advisor) ; Čuříková, Hana (referee)
This thesis analyzes an impact of a company size to its effective tax rate. Back looking microeconomics principle is used for the analysis. A dependence of the effective tax rate and company size measured by the employee headcount is verified for the segment NACE 23 in the Czech Republic for the period 2003 -- 2012 in the thesis. The dependency is proved by a negative correlation between the effective tax rate and the company size. The thesis contains also the analysis of historical development of relevant sections of the Czech Income Taxes Act. An impact of particular items adjusting accounting profit or loss to the tax base is analyzed through an alternation coefficient. The alternation coefficient is calculated on the accounting/tax items of the particular company operating in segment NACE 23.
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Influence of the Capital Structure on the Company Productivity
VRCHOTA, Václav
The goal of bachelor thesis is to find relationship between the capital structure and the company productivity depending on the company size and depending on their debt ratio. Theoretical part of the thesis, based on the literature, defines terms relating to capital structure and productivity. It includes usage of electronic resources to define company size according to directives of European Union. In practical part of the thesis is the analysis of the labor productivity, capital productivity and debt ratio done, both absolutely and relatively. This is followed by the regression analysis finding out relationship between productivity and debt ratio depending and not depending on the company size and depending on the debt ratio. The relationships, those have been found, are interpreted with correlation coefficient and with equation.
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The role of big companies in the economy
Ščamburová, Mária ; Zemplinerová, Alena (advisor) ; Antoš, Ondřej (referee)
Abstract The thesis is trying to find out if Czech republic disposes really big companies in the manufacturing industry and analyze attitude of czech government towards important companies. Situation in Czech republic compares with Finland and Slovakia. Theoretical part describes certain types of market structures and their effect to competition. Reports competition concepts by chosen economic schools as well as antitrust policy and unfair competition. In the end it shows company types by size and interest groups that are connected not only with big companies. Analytical part research market concentration in czech manufacturing industry with special focus on market concentration -- company size relationship. Following part compares world largest companies with biggest czech, slovak and finnish ones. Last part points government attitude towards big companies by examples Škoda Auto, a.s., ČEZ, a.s., Slovenský plynárenský priemysel, a.s. and Nokia.
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