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E-sources do not fall from the sky
Žižková, Štěpánka
The paper describes the current coverage of Czech research, development and education with electronic information resources (EIZ). In comparison with foreign experience with financing of these costly albeit for knowledge advancement of science and research absolutely necessary and fundamental tools, the Czech Republic has chosen the way of grant competitions. After ten-year existence of grant programs supporting access to electronic resources, it is clear how system and conceptual solution as well as assessment of appropriate consortial model for the Czech Republic are in principle lacking in this field.
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Scientific Research Capacity and Innovation in the EU - Virtuality
Slavický, Marek ; Němcová, Ingeborg (advisor) ; Procházková Ilinitchi, Cristina (referee)
In today's globalizing world high-quality research and development is becoming an even more significant requirement for a competitive country. Modern communication technologies open up new possibilities of a simpler, cheaper and more effective long-distance cooperation between researchers. The aim of this bachelor thesis is to provide insight into the current state of scientific research in the EU and determine, how the new communication technologies are used on the level of the EU and its member states. Virtuality can be understood as any type of communication mediated by computers over information networks. The first chapter presents general characteristics of scientific research and shows how virtuality influences it. The second chapter describes the development of scientific research, current trends, institutions and programs in the EU and analyses the application of virtuality in scientific research in the EU. Similarly, the last chapter focuses on the state of virtuality and scientific research , but on the level of national states, specifically the Czech Republic.
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The Impact of Institutional Capital of Research Institutions on Patent Activity- example of the Czech Republic
Linka, Milan ; Bartoň, Petr (advisor) ; Koubek, Ivo (referee)
The thesis examines impact of the institutional capital, which captures the ability to produce quality patents, on the number of applied patent applications after the adoption of new governmental system of research and development evaluation. For determination of the institutional capital I use similar approach as Turnovec (2005) in case of publications. The estimation of the institutional capital is based on the evaluation of patents received by publicly financed research institutions. The evaluation of patents is based on the analysis of patent family and patent citation data. The data are analyzed using methods of multi-criteria decision making. Further it is estimated that the institutional capital does not influence the number of applied patent applications.
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Tax allowance of research and development in Czech Republic and practically use tax deduction in software development
Hrubý, Přemysl ; Říhová, Lucie (advisor) ; Doležalová, Ivana (referee)
Thesis deals with the tax deduction of research and development. This type of deduction is the only indirect support of research and development used in Czech Republic. The introduction acknowledges a legislative framework of support research and development in the European Union and the Czech Republic. The main goal of thesis is description tax deduction of software research and development and analysis specific examples of software development in point of view possibility to apply tax support for research and development. The conclusion is dedicated to comparing the use of direct and indirect support of research and development in the Czech Republic based on statistical data.
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Technology transfer in SME
ČUPROVÁ, Barbora
This thesis describes the currently highly debated topic especially in the field of small and medium sized enterprises - technology transfer. This, together with research and development which is an integral part, can greatly contribute to enhancing the competitiveness of the country, improve the problem of unemployment, GDP and inflows of foreign investors and so on. The aim was to analyze and describe the current situation of technology transfer in the Czech Republic. This work clearly shows that in this area, our country is far behind the developed countries. The result of this work is to propose possible solutions to the most streamlined recovery process of technology transfer resulted into obtaining maximum economic benefit for the Czech Republic.
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The R&D expenditures from tax view
Prochásková, Petra ; Kubátová, Květa (advisor) ; Říhová, Lucie (referee)
Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.
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Tax support for research and development
Zábrodský, Jan ; Slintáková, Barbora (advisor) ; Slintáková, Barbora (referee)
The bachelor's thesis deals with the issue of public support, and in particular with the fiscal aid towards research and development. It describes the current framework of the tax support with a focus on the deduction from the income tax to the expenditure on research and development projects. In order to make the best knowledge about the deduction, the paper examines in more detail and explains the legislation related to the deduction. The goal of this paper is to evaluate the total of private funds to finance research and development with regard to the introduction of deduction. The result of the paper is the interpretation of primary data from which to reveal the impact of incentive deduction to support the implementation of research and development, but only as a supplement to direct aid.
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Dlouhodobý nehmotný majetek
Hromádková, Zuzana ; Mejzlík, Ladislav (advisor)
Práce je zaměřena na srovnání mezinárodní a české úpravy dlouhodobého nehmotného majetku. Věnuje se jeho vymezení, pořízení a prvotnímu ocenění, následnému ocenění, odpisování, technickému zhodnocení, vykazování a samostatná kapitola se zabývá účtováním jeho pořízení, odpisování a vyřazení v ČR. Většina kapitol obsahuje praktické příklady. Okrajově je zmíněna i problematika odložené daně.
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