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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Štáfková, Sabina ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The master's thesis is focused on the preparation of consolidated financial statements according to Czech and Irish legislation and is devoted to the differences in their preparation. The theoretical part deals with the theoretical basis for preparation of consolidated financial statements and their preparation conditions. In the analytical part, model examples of all consolidation methods according to Czech and Irish legal regulations are calculated. In the last part, the consolidated financial statements according to both legislations are analyzed with the help of financial analysis and then compared from a tax point of view.
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Support for Community Energy in the Czech Republic
ŘÍHOVÁ, Karolína
This study systematically analyses the existing support for community energy initiatives in the Czech Republic. The theoretical section defines key concepts such as community energy and explores the legislative framework, stakeholders, and strategic documents associated with this field. The practical part focuses on a detailed analysis of legal and financial instruments currently utilized to support community energy. It assesses the presence and effectiveness of these tools in favour of community energy initiatives. The aim is to provide a comprehensive overview of the current situation and identify potential areas for improvement. This study offers an integrated perspective on existing initiatives and points towards potential directions for further research and the implementation of measures supporting community energy in the Czech Republic.
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The risks of reforming doctoral studies
Grosman, Jiří ; Jurajda, Štěpán ; Münich, Daniel
The system of financing doctoral studies in the Czech Republic has long been inefficient. A reform currently underway aims to significantly increase the efficiency of the system. In this short text, we draw attention to potential problems associated with the distribution of public financial support for doctoral studies among universities. It would be problematic to distribute support based predominantly on degree completion rates. Allocation of public support for doctoral studies should take into account the results of evaluations of the quality of science produced by universities and their success in career placement of graduates, in addition to justifiable national disciplinary priorities.
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Analysis of the 2024 state budget revenue in light of the 2019 pre-crisis year
Janský, Petr ; Kolář, Daniel
This analysis compares planned state budget revenues in 2024 with the state budget outcomes of 2019. It charts a period in which the Czech economy and public budgets have been heavily impacted by the consequences of several major crises (coronavirus, the invasion of Ukraine and the war, an energy crisis, and an inflationary wave) as well as by significant parametric changes in the Czech tax system. 2019 can be considered the last pre-crisis year and 2024 the first post-crisis year, so they correspond to 'normal times' more closely than the years in between. This analysis builds on a previous analysis of the state budget expenditure development between 2019 and 2024 and includes a brief synthesis of findings on revenues and expenditures.
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A forecast of Commercial Real Estate Development and Investment Volumes in the Czech Republic
Nguyen, Thanh Tu ; Jandík, Tomáš (advisor) ; Streblov, Pavel (referee)
This thesis attempts to forecast investment volumes of the commercial real estate market in the Czech Republic in the medium-term from 2017 to 2020, using both qualitative methods and econometric models. Fundamental analysis and chart analysis are employed while judgemental forecasts by market experts are collected. In order to find evidence of historical and upcoming commercial asset price bubbles, a state-of-the-art peak-tagging technique and chart analysis for the graph of commercial real estate capital value index are used before integrating with market specialists' opinions. Neither CRE bubble nor signal for future major downturn has been found since 2000 despite the occurance of minor overpricing periods. ARIMA and several VAR models with endogenous and exogenous variables are run to find the best quantitative forecasts. Final forecasted investment volume for the upcoming years is found by integrating experts' opinion and results from the chosen model. JEL Classification R33 Keywords commercial real estate, investment, investment volumes, prime yields, office properties, shopping centres, industrial properties, Czech Republic Author's e-mail 88176426@fsv.cuni.cz Supervisor's e-mail tomas.jandik@reicofunds.cz
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Risk Management of Bank Credit System and Decision Making Process
Skovajsa, Radek ; Kryštof, Zdeněk (referee) ; Čižinská, Romana (advisor)
The theoretical part of this thesis describes the development of Czech banking sector, especially with emphasis on post-revolutionary rebirth within the new conditions of market economy. The following part demonstrates the decision-making credit account process of a bank on a particular case study based on the methodics and procedures leading up to maximal elimination of credit risk. At the same time, the author presents a partially modified internal opinion on a decision of particular business transaction. It is accented that every decision of a bank must comply with the regulations of CNB. The conclusion of the thesis affirms the maximal efforts of domestic banks to minimalize risks within their decision-making credit account processes, which is mirrored in current stability in the development of Czech banking sector.
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Public spaces of the city of Brno - theoretical work
Lelkes, Ivana ; Adamková, Jana (referee) ; Kopáčik, Gabriel (advisor)
Master´s thesis adresses the issue of public spaces of inner city of Brno. These spaces have good prerequisities to become attractive places for everyday use or for spending a good free time. These prerequsities include for example compact city structure, well defined public spaces, walking city distances, presence of public and commercial facilities and distinctive genius loci. But public spaces in these localities often do not fulfill their own potential and stay as average free space inbetween buildings. Thesis suggests a detailed system for categorisation of squares and streets in the inner city of Brno and examines the reasons for potential non-fulfillment on these typologies, it tries to find out the problems of public spaces and how they can be solved.
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Analysis of the real estate market price in border regions (CZ-PL-SK)
Pazour, Tomáš ; Vaňková, Lucie (referee) ; Krejza, Zdeněk (advisor)
The aim of the bachelor thesis will be to analyze a selected segment of the real estate market in a particular locality (CZ-SR-PL) and to analyze the factors influencing the real estate market. Based on the collection of the necessary data on available properties and locations databases are created, in which the properties are divided according to the type, layout and size of the location in which the property is located. The average market price for a given location is also created from this database. The main roles in the evaluation are the parameters of the properties, area and civic amenities of the site, which may affect the final market price of real estate.
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