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Equity securities in the Czech republic
Weiserová, Nikola ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This bachelor thesis aims to give a summary picture about the equity securities of the issuer's and the investor's point of view and highlight the fact that the valuation of equity securities representing equity participation in subsidiaries and related Czech companies use the purchase price rather than the equity method. This thesis is based on the actual Czech legislation, which are mainly Business Corporations Act, Accounting Act, the Accounting Notice No. 500/2002 and Czech accounting standards. In the theoretical part there are defined some basic concepts and classification of the equity securities, and then characterized the substance of their bookkeeping and valuation from the perspective of the issuer and the investor, which is further illustrated with concrete examples. The practical part is devoted to the investigation the valuation bases used by Czech companies through an analysis of the financial statements of 50 chosen companies.
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Řešitel příkladů pro předmět Teoretické základy informatiky
Šimonová, Adriana
Šimonová A., A researcher of examples for a subject of Theoretical basics of informatics. Mendel Univerity in Brno, 2013. Bachelor thesis is focused on the subject - Theoretical basics of informatics, specifically on propositional calculus. In the theoretical part is described a theory of propositional calculus to be understood this issue by readers. In the second part the bachelor thesis is described by the researcher of examples.
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Equity method of accounting reporting as equity.
Blaha, Miroslav ; Vašek, Libor (advisor) ; Zelenková, Marie (referee)
The thesis is focused on the evaluation of investments in assosiations using the equity method. The main objective was to analyze the different approaches to reporting in the Czech regulations and IFRS. The conclusion focuses on the deferred tax evaluation of the equity in the financial statement. It briefly deals with the historical development of the equity method.The procedures in this thesis are based primarily on the current IFRS and Czech regulations.
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Effects of changes in the calculation of pensions to the number of early retirements in the district Jindřichův Hradec
UHLÍKOVÁ, Jana
The aim of this thesis was to find out which impacts of the parametric changes, linked to the change of law no. 155/1995 Sb. about pension insurance, as amended, affected the number of applications for early retirement in the Jindřichův Hradec district. The need to solve this problem arose from the questioning of Section 15 of act no. 155/1995 Sb., as amended, regarding social insurance, which governs the assignment of the calculation basis used to work out the percentual pension allowance. The Constitutional Court concluded that the defined rules generate significant differences between the amount paid into the insurance system and the amount of the old-age benefit received. On this basis the MPSV (Ministry of Labour and Social Affairs) compiled the rule changes for calculation of old-age benefit and together with the other parametric changes prepared, this was proposed as the so-called ?minor pension reform?. The proposal passed through the legislative process and with effect from 30th September 2011 the rules for the calculation of the old-age benefit changed according to the new Act (no. 220/2011 Sb.) that amends Act no. 155/1995 Sb. on social insurance, as amended by subsequent rules, and several other Acts. The new regulations favour citizens with higher incomes. For persons with a lower income the change resulted in lower pensions received, as a result of which some have chosen to apply for early retirement. The aim of this thesis was to survey applications for all types of retirement in the years 2010 and 2011 with emphasis on the number of applications for early retirement in the district of J. Hradec and to analyse the length of prematurity at the time the application for early retirement was submitted. The comparison periods were the months from March to September of the respective years. Based on the given aims, quantitative research was chosen as the method of standardised research and two hypotheses were tested: 1. As a consequence of the changes in the regulations for the benefit calculation the number of early retirement applications has risen. 2. The highest interest in allowance of early retirement was shown by citizens with a maximum of 1 year left before reaching the age limit at which they were entitled to old-age pension benefits. The research was carried out by content and secondary analysis of data contained in the official statistics of ČSSZ (Czech Social Security Administration) and OSSZ (District Social Security Administration) and other available materials for the years 2010 and 2011. After analysis and evaluation of the required information the first defined hypothesis was confirmed; citizens were choosing early retirement regardless of the fact that the percentual assessment of the calculation basis would be reduced for every 90 days before retirement age, but were able to retain their original pension calculation basis. They were making this decision despite the fact that by reduction of the received old-age benefit their pension was lowered by approximately 12%. In this case, providing they satisfied the legal condition of insurance duration, they used the opportunity to retire before reaching the age limit for old-age pension, which meant 3 years early. In the final phase it was confirmed that in the tracked period applications from citizens with up to 1 year left to reach the retirement age did not predominate. The number of applicants retiring 3 years earlier was approximately the same as those with one year left. There were slightly fewer citizens with two years left to satisfy the legal condition of the insurance duration. In the conclusion of the results section, data are also mentioned which evidence the number of state pensions being paid and the expenses used for these benefits from the national budget. This is quite a considerable amount and it continues to rise with the number of pensions being paid.
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Variants of translation of German compounds into Czech (illustrated with translation of economic texts)
VONÁŠKOVÁ, Jiřina
There are lot of variants how to translate German compounds into Czech. The reason is that in German the composition takes the most important place among the word-forming pattern. In Czech the main word-forming pattern is the derivation. This is the reason, why it is not possible to translate German compound into Czech by using the compound. The aim of the work is to create the summary of variants on the basis of analysis of economic texts. The texts are professional, so it is not possible to omit the terms, because the terms are the main charakterisctic of technical language.
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Solidarity and equivalence in the social security system of the Czech Republic
Kopová, Markéta ; Klazar, Stanislav (advisor) ; Kučerová, Zuzana (referee)
This thesis analyses the rates of solidarity and equivalence in the social security system of the Czech Republic. The main subjects of the thesis are contributions paid to the social security system by its participants and merit benefits such as sickness benefits, unemployment benefits, and pensions belonging to the insured persons from the system. The main aim is to compare the amount of contributions paid into the system of pension insurance, sickness insurance and state employment policies to the merit benefits received by employees and self-employed from the system, as well as evaluate the rate of solidarity and equiva-lence between different groups of participants.
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The rate of equivalence of merit benefits
Ruprechtová, Lucie ; Klazar, Stanislav (advisor) ; Jelínek, Michal (referee)
The thesis focuses on the benefits, that can be characterized as dependent on previous earnings. It is pension benefits, sickness benefits and benefits of passive employment policy in Czech Republic. These benefits will be described in terms of construction and elements with influence on equivalence. With this issue is also related to social policy. The aim of thesis is to compare the contributions to social security and state employment policies to benefits received from this system for employees and the self-employed, and compare them in relation to equivalence.
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Solidarity and equivalence in the Czech pension system
Staňková, Markéta ; Krebs, Vojtěch (advisor) ; Vybíralová, Ivana (referee)
My diploma thesis deals with problems of pension insurance, which is characterized by strong income redistribution and low pension equivalence. The aim of my thesis is complex analysis of contemporary state of Czech pension system from the point of view of solidarity and equivalence principle application and to propose solution reinforcing equivalence principle. In the theoretical part of the theses I first define terms solidarity and equivalence, then introduce types of pension plans, possibilities of their financing and describe current pension system. Analytical part points to excessive solidarity of Czech pension system. Analysis covers both mandatory basic pension insurance (reduction limits, non-contributory periods), and additional pension insurance with state contributions. Analysis contains comparison with selected states. Thesis conclusion leads in proposal of adequate problem solution. Study employs methods of systemic analysis, comparison, and synthesis.
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Problems of the pension system in the CR, possible solutions
Janebová, Tereza ; Vostrovská, Zdenka (advisor) ; Krebs, Vojtěch (referee)
The bachelor thesis will focus on pension system in the CR. The inspiration for the theme selection was the case of judge Karel Sochor, who put to court the calculated amount of pension. It was measured in accordance to the law, but the total amount was 19% of his average income. The theoretical part describes the concepts of pension systems. The aim of the work is to examine the principle of solidarity and equivalence of the current pension system in connection with any legitimacy to that complaint. The methodology of work is calculating the pension for a model of three entities - the high income group, middle-income group, and an extreme case, which received only the social benefits and worked only the minimum time to receive further benefits. In this example is analyzed the mentioned model. The issue is whether the principles of solidarity and equivalence are potential topics for a change of the pension system. If it is proved that solidarity and equivalence are not set on the right level the suggestion of future reform is going to be made.
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Equivalence in the health insurance
Bišof, Milan ; Durdisová, Jaroslava (advisor) ; Munzi, Tomáš (referee)
This dissertation considers the issue of equivalence and the related matter of solidarity in the health insurance sector. The used methodology is an analysis on the basis of which the specific causes of the current state of the healthcare system are investigated. The initial chapters focus on the theoretical basis and insurance principles in general, and then health insurance in more detail. The individual systems (models) of healthcare, which are compared with the aim of finding the optimum method of financing the healthcare sector, are then described. The analytical section looks at the current state of healthcare in the Czech Republic and the main problems it faces: an ageing population and constantly rising healthcare costs, which are slowly becoming uncontrollable. Healthcare reform, which began on 1 January 2008 with the introduction of regulation fees, is also evaluated. A great deal of attention is paid to fees because the legality of their introduction is being settled by the Constitutional Court of the Czech Republic. In conclusion, the author outlines a healthcare system that would be, in his opinion, more financially manageable, and just more equitable and fair.
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