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Analýza výdajů domácností v letech 1993-2013
Staňková, Žaneta
The main aim of this bachelor thesis is to determine how the economic crisis has affected household spending in the Czech Republic after 2009. The intermediate aim is to determine the development spending from 1993 to 2013. It is studied the influence of this crisis both on total spending as well as on component household spending especially on food and non-alcoholic beverages, housing and ener-gy, and catering and accommodation services. All used data is taken from the CSO database and is processed using econometric time series analysis using the Excel and Gretl software.
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Stanovení faktorů ovlivňujících čas potřebný pro zpracování účetnictví a daní
Brtníková, Martina
Brtníková, M. Determining factors affecting the time required for processing accounting and taxes. Diploma thesis. Brno: Mendel University, 2014. The aim of this thesis is to find the factors that affect the time required for the processing of accounting and taxes. Another goal is to create a multidimensional econometric model that meets the assumptions of the classical regression model. The theoretical part focuses on basic obligations in accounting, taxes and wages under the relevant legislation. A method of regression analysis is also introduced. In the practical part the dependence between the number of hours and selected explanatory variables in chosen companies is examined. The result is an econometric model that is 90 % identical to the original data. The final model contains four explanatory variables. This is the number of received invoices, the number of issued invoices, the number of employees and experience of the accountant. The model will be used as a support tool for decision making about the acceptance a new customer into the accounting office.
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Ekonometrický model ziskovosti společnosti ČKD Blansko Engineering
Chudáčková, Klára
The aim of this thesis is using of the econometric analysis to identify the factors (business indicators) that affect the profitability of the company CKD Blansko Engineering. The diploma thesis will be included theoretical foundations of the financial analysis. In the practical part the regression analysis of profits in dependence on business indicators will be applied (current ratio, quick asset ratio, cash position ratio, debt ratio, total assets turnover ratio, accounts payable turnover ratio, accounts receivable turnover ratio). The obtained regression model will be verified economically, statistically and econometrically. The comparison with the best companies in the industry will be done.
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Zhodnotenie vplyvu informačných komunikačných technológií na ekonomickú úroveň vo svete
Bobošová, Terézia
The aim of this bachelor thesis is to assess the impact of ICT on economic and social indicators of different countries in the world. The key economic indicator is GDP per capita. Other indicators representing economic and social area, which are expected to be influenced by ICT, are youth unemployment rate and education. The theoretical part is focused on identifying the present and historical impact of ICT and subsequently in the selected countries. The next section describes the methodology related to the regression analysis. Then it is used in the practical part, which deals with the creation of econometric models. It is essential to verify the presumption that technology (in this case ICT) has positive effect on the level of economic performance and education in the country and minimises youth unemployment rate.
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Modelling of foreign trade of Czech Republic
Chocholáček, Ján ; Školuda, Václav (advisor) ; Fíglová, Zuzana (referee)
The object of the bachelor thesis is creating econometric models of foreign trade of Czech Republic to selected countries and on the basis of these models to make an ex post prediction of Czech export to these countries. The theoretical part will describe behaviours and relationships in the foreign trade. The main task of the theoretical part will be description of econometric theory, which will be used in the practical part. The practical part is focused on the estimation of an econometric model of the Czech Republic export to selected countries and consequent verification and testing of the results. In conclusion will be made ex post prediction of the Czech export to selected countries based on the results of the models.
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Financial analysis of European companies in electroenergetic industry
Sura, David ; Marek, Petr (advisor) ; Jakoubek, Jiří (referee)
This diploma thesis focuses on providing complete characteristics of European electroenergetic industry by sample of 28 most important companies from 28 countries. Analyzing these companies, their financial results and relations to surroundings during terms from 2001 to 2010 is made by means of financial analysis, then output analysis and statistical analysis to prove relations between companies' financial results and macroeconomic and microeconomic factors. As a result of partial analyses there are several findings, of which the most interesting ones are following. Financial results were getting better during observating period, indebtedness was decreased in spite of low level of indebtedness at the beginning, however companies didn't show high profitability of their capital. Companies from southeastern part of Europe had worse results than the others. By statistical analysis there wasn't observed significant influence of prices of input commodities necessary for electricity production. On the other side the positive connection between domestic product with price index and development of these companies was found significant. During this period the decrease of portion of these companies in electricity production in domestic economies was found with average partial privatization.
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Effect of excise tax on consumption of cigarette in UK
Tesař, Tomáš ; Dočkal, Dalibor (advisor) ; Vebrová, Ludmila (referee)
The European Union has been solving for years the problem of huge number of smokers among European population. The EU is creating laws banning advertising of tobacco products and smoking in public places. United Kingdom is struggling against consumption of cigarettes through ratifying these laws since late nineties, together with another policy of increasing taxes and informative campaigns. In this thesis I am describing several econometric approaches in this paper in order to find how big is the effect of excise tax on consumption of cigarette in past 15 years. In the second model I included other variables such as ban of advertisement, expenditures on treatment of addicts, employment, GDP, population. The results show that the most significant variables are the ban of advertisement, the ban of smoking and the employment.
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How the Icreasing of the Excise Tax in the Czech Republic in the Year 2010 Influenced the State Budget
Požárek, Martin ; Potužák, Pavel (advisor) ; Chytil, Zdeněk (referee)
This bachelor thesis deals with a question how the icreasing of the excise tax in the Czech Republic in the year 2010 influenced the state budget. Using the estimations with the help of regression analysis I learn that the demand for diesel in the Czech Republic is unit elastic. But due to the increase of the excise tax was percentually higher than the percentual decrease of the refueled litres of diesel, the state budget incomes were higher due to this taxation than it would have been when the taxes were set in the preceeding rate. With the help of analysis I also learn that the cross elasticity regarding the price of diesel inneighbouring countries has the value of 0,79 and the intensity elasticity of transportation is 1,07. In the last chapter the thesis deals with alternative situations that would upcome in case of not changing the excise tax rate of the last year in the Czech Republic or possibly Slovakia and their influence to tax incomes to the state budget in the first eight months of the year 2010.
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The Productivity of Farmland depending on Chosen Elements
Partynglová, Soňa ; Pánková, Václava (advisor) ; Voltr, Václav (referee)
This thesis is focused on analysis of the factors that influence the yields of the wheat. This thesis is divided into three parts. The first part opens the problem of wheat cultivation. The second one concerns the methodologies of creating the econometrics models and the third one solves the problem as a whole. Considering a large data file I have a need to reduce it by the factor analysis. I estimate relevant econometric model by application different econometrics methods. This model will show the influences of technological, soil and climatic factors on the yields of wheat. At the end I confront the observed variables with predicted ones by the graininess of soil, climate and the year of the crops.
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Postmerger Financial Performance: Econometric Analysis
Volgina, Vera ; Hnilica, Jiří (advisor) ; Sieber, Patrik (referee)
There are numerous researches done in the last couple decades dedicated to the observation of impact of merges and acquisitions on the performance of the company. The topic is considered to be up-to-date, as still there is no common approach to evaluating of benefits mergers are about to bring to a new established entity. In this thesis the issue of post-merger financial performance is investigated on an example of three biggest energy companies in Europe: RWE, E.ON and Vattenfall. The aim of the thesis is to find out whether financial performance of chosen companies improves after the merger occurs. This target is elaborated with a help of the analysis of commonly used financial ratios in corporate finance and construction of two regression models, which explain the interrelations between basic indicator of the company's growth (net income), the fact of the merger and determined financial ratios. As an outcome of the research, a few findings were obtained, such as worsening of financial performance three to five years after the merger, with continuing improvement in further years, quite stable financial indicators before the merger, positive interconnection between the fact of the merger and the net income. Such outcomes might be considered as significant, though further research and elaboration of the topic can be performed in the future.
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