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Determinants of the Demand for Tax Haven Operations: Empirical Evidence from the Czech Republic
Burianová, Markéta ; Janský, Petr (advisor) ; Švarcová, Natálie (referee)
The aim of this thesis is to explore the firm-specific determinants of the demand for tax haven operations by Czech firms. Our objective is to better understand the firms' incentives for tax haven use, and furthermore whether there exists cross-haven heterogeneity in those incentives. The thesis examines the firms' tax haven investment behaviour by analysing firm-level data for 15,530 Czech firms for year 2013. To the extent of our knowledge, this has been the first research of its kind devoted to Czech firms. The evidence suggests that larger, more profitable firms with larger international presence are most likely to use tax havens. The analysis also indicates that higher firm indebtedness is associated with greater likelihood of establishing tax haven operations. This would suggest Czech firms engage in profit shifting through the use of debt financing. Furthermore, service firms were found to be more likely to use tax havens than manufacturing firms. This contrasts with previous research where R&D intensity was a leading indicator of tax haven use. Additionally, we found significant cross-haven heterogeneity in the determinants, particularly in the sector-specific characteristics. In our sample, service firms favoured Cyprus and the Netherlands, while manufacturing firms preferred Luxembourg...
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Determinants of the Demand for Tax Haven Operations: Empirical Evidence from the Czech Republic
Burianová, Markéta ; Janský, Petr (advisor) ; Švarcová, Natálie (referee)
The aim of this thesis is to explore the firm-specific determinants of the demand for tax haven operations by Czech firms. Our objective is to better understand the firms' incentives for tax haven use, and furthermore whether there exists cross-haven heterogeneity in those incentives. The thesis examines the firms' tax haven investment behaviour by analysing firm-level data for 15,530 Czech firms for year 2013. To the extent of our knowledge, this has been the first research of its kind devoted to Czech firms. The evidence suggests that larger, more profitable firms with larger international presence are most likely to use tax havens. The analysis also indicates that higher firm indebtedness is associated with greater likelihood of establishing tax haven operations. This would suggest Czech firms engage in profit shifting through the use of debt financing. Furthermore, service firms were found to be more likely to use tax havens than manufacturing firms. This contrasts with previous research where R&D intensity was a leading indicator of tax haven use. Additionally, we found significant cross-haven heterogeneity in the determinants, particularly in the sector-specific characteristics. In our sample, service firms favoured Cyprus and the Netherlands, while manufacturing firms preferred Luxembourg...
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What is the difference between determinants of ticket demand at an open air cinema and multiplex cinemas?
Knittelová, Tereza ; Lahvička, Jiří (advisor) ; Svoboda, Miroslav (referee)
This bachelor thesis identifies the determinants of the demand of an open air cinema. As a basis, data from the open air cinema Širák in the years 2010 -- 2013 has been used. It has been shown, that open air cinema's price elasticity of attendance demand is roughly unit elastic thus it maximizes its revenue from sold tickets. In comparison a multiplex cinema does not maximize its revenue from sold tickets and its price elasticity of attendance demand is inelastic. As a result of this thesis it has been found that visitors of an open air cinema are almost unaffected by movie genre in their decision to visit the open air cinema. However this is not the case for visitors of a multiplex. Visitors of either cinema prefer Czech movies over foreign ones. The attendance of the open air cinema is highly influenced by the weather.
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Demand for the services of ski schools in Krkonoše mountains
Čápová, Hana ; Macáková, Libuše (advisor) ; Nečadová, Marta (referee)
The main aim is to describe and analyze a key determinants of the demand for services of ski schools in Krkonoše mountains. At the beginning I focus on a segment of ski schools itself. After, the hypotesis are set up, based on the defined determinants, and verified by a survey. The survey was held in a winter season 2008/ 2009 in Dolní Dvůr, Ski school SKi Baron. In addition the survey focusing on visit rate of Krkonoše mountains is mentioned. Next point is to compare two ski schools according to a different clients (SKOL MAX in Špindlerův Mlýn and Ski Baron in Dolní Dvůr).
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Demand and marketing possibilities in badminton
Hnilicová, Eva ; Macáková, Libuše (advisor) ; Nečadová, Marta (referee)
The main aim is to analyze and describe the situation of the demand for badminton in Czech Republic and to verify if this demand is increasing or decreasing. Furthermore to think about which instruments would help to develop the demand for badminton. Some perspective for the future is the development of marketing activities. The opportunities for sports marketing I will try to present at a practical example of the SPORT INVEST Marketing company stands for the currently best Czech badminton player.
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Poptávka po badmintonu
Hnilicová, Eva ; Janstová, Libuše (advisor) ; Adámek, Petr (referee) ; Nováček, Jan (referee)
Práce mapuje situaci poptávky po badmintonu v České republice a snaží se ověřit, zda má tato poptávka rostoucí či klesající tendenci. Zabývá se především faktory, které ovlivňují poptávku po statcích volného času a dále těmi, které by v budoucnu mohly pozitivně ovlivnit růst poptávky po badmintonu. Celá práce je postavena na výstupech z dotazníků, které posloužily jako zdroj praktických informací o poptávce jednotlivých badmintonistů.
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