|
| |
|
|
Analysis of the VAT Revenue in the Czech Republic from 1993 to 2011
Lorencová, Lucie ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The main goal of the thesis is to analyze the progress of VAT revenue in the Czech Republic during the period 1993 -- 2011 in comparison with the growth rate of GDP, with the progress of national debt and with the level of arrears of VAT. Currently most of countries run economic recession which causes governments have to apply some interventions to protect other decline of economy. One of them was applied also in the Czech Republic in the form of increasing of both VAT rates. The basic VAT rate increased to 20 % and the reduced one to 14 %. Nowadays both professional and public discussion about suitability of another VAT increasing is conducted. The theoretical part will include main characteristics of tax system in the Czech Republic (especially value added tax), fiscal policy, GDP and state budget. In the introductory section of the practical part will be analyzed the legal framework development (concerning VAT) in the given period. In the main section the VAT revenue will be analyzed in the period 1993 -- 2011. The correlation between tax revenue and the growth of the real GDP, the level of national debt and the level of arrears of VAT will be also the subject of investigation. The final section of the practical part will analyze interrelations between all researched indexes during whole period 1993 -- 2011.
|
|
|
Diversification risk in international portfolios.
Ngo, Quang Liem ; Brůna, Karel (advisor) ; Mandel, Martin (referee)
This thesis deals with the diversification risk in foreign investment portfolios. In the first chapter I describe the basic theory Harry Martkowitz. Second chapter is about Capital Asset Pricing Model. In the third chapter there are subscribed the current topics about diversification portfolio. The last chapter is my comparison between optimized portfolio and index S&P 500
|
|
| |
|
|
Statistical processing of experimental data
NAVRÁTIL, Pavel
This thesis contains theory of probability and statistical sets. Solved and unsolved problems of probability, random variable and distributions random variable, random vector, statistical sets, regression and correlation analysis. Unsolved problems contains solutions.
|
|
|
Integration of stock markets in 1994 - 2010
Rudolfová, Iva ; Witzany, Jiří (advisor) ; Stádník, Bohumil (referee)
This thesis analyzes the interdependence of stock markets in the Czech Republic, Hungary, Germany and the U.S. between 1994 and 2010. Its aim is to prove or disprove the hypothesis that the correlation of stock markets is growing. Furthermore, it aims to determine whether the benefits of international diversification are important in the 21st century. The first part defines the basic terms related to this issue. The next section describes the historical development of stock markets and major stock indexes. The following is the longest chapter, which deals with the dependence of equity markets. The degree of dependence between markets is measured by correlation coefficients. In order to calculate the correlation coefficients 3 methods were used: 12-month, 24-month moving window and the exponential weighting. It was confirmed that correlation increases in periods of high market volatility and if the equity markets go up. Correlation decreases in periods of low market volatility and if the stock markets go down. There is a long-term increasing trend in the correlation development. The last chapter describes the recent study of P. Christoffersen, V. Errunza, K. Jacobs, and X. Jin, which also deals with this issue. Although the authors used more complex mathematical and statistical methods, their conclusions are similar. At the end of this chapter there is a study dealing with the benefits of international diversification in 2005 and 2009. Its conclusion is that the benefits of international diversification are disappearing.
|
|
|
The evaluation of an impact of subsidies on a prosperity and calculations of agricultural companies in the czech republic
Šimek, Jan ; Šoljaková, Libuše (advisor) ; Halíř, Zbyněk (referee)
The principal aim of this thesis is to investigate the possible impacts of governmental interventions on the agricultural sector in the Czech Republic in order to propose possible deductions and identify possible gaps. Focus will be placed on the research results of a selected group of companies. Firstly, the most significant subsidies are outlined along with a brief overview of their acquisition. This is followed by an analysis of ratios and correlation coefficients of accounting information obtained from concrete agricultural companies in order to pinpoint possible connections with the aforementioned subsidies and their consequential governmental impact. Thesis also summarizes discussion between economists and offers its own logical deductions and explicates results of the analysis dealing with questionable topics.
|
|
|
Korelace mezi zapojením zaměstnanců a kvalitou služeb, Case Study,Order Management,Zákaznická Logistika
El, Dolores ; Kašparová, Eva (advisor) ; Lloyd, Tony Ulvede (referee)
The purpose of the presented research is to identify these of the areas that significantly matter for the strong positive correlation between the Employee Enagement and the Service Quality in a particular business case concerning business process improvement of an order management team in a multinational company. The significant areas are identified through a correlation analysis of the answers to an online survey. The results are used for further Measurement, Analysis, Improvement and Control of the key areas identified. The main findings are aimed to serve as a scientifically validated plan of action for the group in charge for the business process improvement in the order management team which is studied. Particularly, recommendations are provided how to increase the First Time Right performance metrics of the order management team through focus on the Define part of the DMAIC model in the Six Sigma methodology for business process improvement. Main findins: there is evidence for strong significant positive correlation between the employee engagement and the service quality factors in the answers of the respondents to the online survey questions; the team members' perception of the leadership style is positively correlated with their perception of the service quality.
|
|
|
commodity futures on precious metals
Schwartz, Peter ; Málek, Jiří (advisor) ; Paholok, Igor (referee)
The aim of the thesis is to clarify the importance of diversifying investment portfolios with the help of precious metals at the present time and to analyze the fluctuation of precious metals market in terms of demand, supply and price developments. The core of the thesis focuses on analysis of the market of precious metals from 1998 to 2011 The used work method is comparison of precious metals between themselves and the world stock indices, the method of analysis in separate calculations of indicators, the method of deduction from the results of calculations.
|
|
|
Dependence of Thermal Plasma Flow Velocity on Arc Current Determined by Correlation Analysis of Optical Records
Gruber, Jan ; Šonský, Jiří ; Hlína, Jan
Optical radiation of thermal plasma jet was recorded in two parallel cross-sections perpendicular to the jet axis and separated by 3.5 mm. Sufficient sampling rate was a prerequisite to obtain detectable shift between the time-series recorded in closer and farther cross-sections. We have determined time lags between the recorded signals both in the core and boundary regions by correlation analysis and subsequently determined associated velocities of plasma flow. Arc current was gradually increased in respective measurements, gas flow was fixed. Determined flow velocities are in the range 140 m/s - 280 m/s in the jet core and 110 m/s – 220 m/s in the boundary region. This is in agreement with the results obtained for similar plasma torches by other methods in the past. Velocity increases with arc current almost linearly and this dependence and velocity profile in the plasma jet cross-section are presented in this paper.
|
guest ::
