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Pharmacy accounting and the impact of regulatory fees on the running of small companies
BOBKOVÁ, Martina
Sales of pharmaceuticals in today's consumer society is very widespread. Pharmacies must be able to satisfy all types of customers, and must manage that they are always well stocked and ready for any demand. In the last two years is operation of pharmacies significantly affected by the introduction of regulatory fees. Actual enactment of the fees would certainly not attracted so much attention. The main problem is the payment of regulatory fees by regional pharmacies, which are subsidized by region. Private pharmacies can not compete that conduct and they are facing a difficult competitive position. In the theoretical part I was dealing with explanations of accounting terms definition relating to pharmacy accounting, as well as accounting itself. I described standard accounting practices. I mentioned a ways to calculate the Company's liquidity and stock turnover, and what these indicators reflect. Then I tried to describe the issue of regulatory fees. In the practical part I have analyzed the complex pharmacy accounting. I described the various ways and methods of accounting for fixed assets, stocks, short-term investments, clearing relationships, and use the account of an individual entrepreneur. My main goal was to capture the specifics which appear in the pharmacy accounting. These specifics related to particular stocks. As a partial target I've done calculations showing the liquidity of the pharmacy and stock turnover. These indicators I subsequently evaluated in the tables and I tried to analyze other factors that affect liquidity and stock turnover. In the next target I analyzed the financial impact of the regulatory fees payment on other private pharmacies. I tried to retrace the events that occurred in the Czech judiciary which were related to the disputes of private pharmacies and regions in the issue of these fees.
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Analysis of social services for seniors in the Czech Republic during the years 2007 - 2015
Fialová, Tereza ; Prudká, Šárka (advisor) ; Kotýnková, Magdalena (referee)
This thesis focuses on the theme of social services for the elderly and its development since 2007 to 2015. The goal is to describe the development of social services in the Czech Republic, in the regions of the Czech Republic and comparison between them. The Bachelor thesis also has the goal of informing about the current situation and future predictions. The theoretical part deals with the definition of social inclusion services within social policy. An integral part is the description of the basic forms of social services, social service providers and legislative and financial framework for social services in the Czech Republic. The method used in this part is the literature research focused on characteristics of social policies, particularly on social services. The empirical part follows information from theoretical part. The research is focused on the Czech Republic as a whole and then goes into exploring the specifics of individual regions and their comparison. Here, the methods used are: analysis of the existing system of social services and regional comparison. The data sources are mainly from Czech Statistical Office and Ministry of Labour and Social Affairs. The result of my investigation is the confirmation of the need for social services in the lives of seniors. The goal of this thesis is to highlight the current systemic shortcomings of providing and funding of social services, mainly because of increased number of seniors in Czech Republic.
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Is import of goods from european countries to Czech republic more or less influenced by changes in nominal and real exchange rates than in non european countries?
Vereš, Jan ; Stroukal, Dominik (advisor) ; Slaný, Martin (referee)
This bachelor thesis analyses the connection between import of goods from foreign countries to Czech Republic and the exchange rate changes. The initial hypothesis of this paper is to prove that the depreciation of domestic currency has positive influence on balance of trade balance. For this purpose there is eight econometric models which were created by using time series from years 2003 to 2016. These models are divided in pairs among four chosen countries. For each country two models were created that follow the development of trade balance between Czech Republic and one of the countries in two different time frames. All the models always use the real effective exchange rate, growth rate of GDP for Czech Republic and growth rate of GDP for one of the countries as explanatory variable. It is connected with the second task of this thesis, which is the analysis of the differences in the behaviour of the models that belong to the countries which are members of the EU and these that are not. The aim is to find out whether the existence of tariffs on imported goods from countries out of the EU causes visible differences in the behaviour of the variables that were included in the models. Based on the outcomes of all eight models the main hypothesis has been proved right for three out of four countries. In the models for Germany, China and France the relation of real exchange rate and trade balance came out as positive in long term, in short term the outcome was ambiguous. The second question of this thesis has been answered, but its added value is questionable. The final models for each state do show some noticeable differences and they can be used to determine if the influence of the change of exchange rates on trade balance is smaller or bigger in the countries where tariffs are used. On the other hand, from the results we can learn that the sample of only four countries is insufficient for the deduction of any conclusions.
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Marketing Plan of MAGICAM HD SOLUTIONS, Ltd
Pařízek, Aleš ; Hesková, Marie (advisor) ; Harantová, Monika (referee)
The main goal of the bachelor study is to create functional marketing plan for year 2017 that is consistent with the existing long-term marketing strategy. This thesis is created for use in business company MAGICAM HD SOLUTIONS Ltd. The core of the thesis is devided into theoretical and practical part. The first part laid the foundations basis of the terms used in the marketing planning, it is described the relationship marketing strategy, plan and tactics and role in the functioning of the marketing plan of the company. The second part contains the characteristics of the company, the analysis of external and internal factors affecting the company, SWOT analysis, setting goals and designing procedures by which the company will achieved set go-als. The practical part also contains specific steps in the action programs and timetable. Finally the thesis evaluates individual parts and contribution to the company.
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Orienteering club support system
Buk, Jindřich ; Vojíř, Stanislav (advisor) ; Sklenák, Vilém (referee)
Nowadays, an increasing number of processes and life situations is getting IT support. Often the use of the Internet aims to accelerate and simplify existing processes. In addition, there is a big area of social networking that can be complementary. This thesis deals with the possibilities of using web technologies to support the running of a club and its subsequent development. Indeed, the club has the potential to simplify and automate many processes which previously have been carried out by someone in person. It has also a potential to use social networks for its publicity and development. The aim is to first determine what areas of the clubs operations are the most appropriate to be supported by any information system. Another objective is to find out how other clubs already integrate any information systems. The final objective is to design and create a specific application. The first two objectives are addressed through a survey among the leaders of the biggest Czech clubs. Indeed in these clubs, the use of automation and simplification of existing processes could have a great potential. The proposal for a specific application is then based on the previous survey and the field experience of the author. While serving many existing processes in running the club, the proposed application adds many elements of social networking.
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Web-based application for Czech language e-learning
Lam Van, Duyet ; Vodňanský, Daniel (advisor) ; Zumr, Jiří (referee)
Lack of knowledge of the Czech language means a serious problem for foreigners living in the Czech Republic. Czech language should help them in communication, business, studying, but for some people it is also the necessary condition for obtaining a permanent residence. The aim of this bachelor thesis is to design and implement a web application that should serve as a source of learning the Czech language for foreigners. To achieve this goal, the thesis first deals with the analysis of the existing solutions for Czech language e-learning. A design of a web application, user interface and the structure of the database model is suggested based on the finishing analysis. After designing the web application, its development follows, in which the client/server architecture and selected web technologies including Laravel Framework, jQuery and MySQL database system are used. The output of this work is a detailed web-based application that provides an access to educational lessons, instructions and exercises for users, who need to improve in Czech language. They can test their knowledge and determine their skill level.
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Social housing - comparison of Concept of Social Housing in the Czech Republic 2015-2025 and Austrian social model
Hejduk, Radim ; Krebs, Vojtěch (advisor) ; Barák, Vladimír (referee)
The thesis is focused on social housing - public policy, that is applied in many countries of the EU. Czech Republic is currently trying its implementation. Due to rising household's costs of housing, rising expenses on demand-oriented housing policy in form of housing benefits and difficult to solve social exclusion, social housing appears to be one of the more accessible ways of solution. The goal of the thesis is at first to analyze and evaluate known forms of social housing and its application from the economic perspective, then to form reccomendations for the Conception of Social Housing for the Czech Republic in the period 2015-2025 using comparison to already-existing Austrian model. This text answers the main research question how does functioning model of social housing look like and what are the economic impacts of it on households.
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Chytrá a udržitelná města v kontextu vědecké a inovační strategie EU
Horniecká, Marie ; Žamberský, Pavel (advisor) ; Procházková Ilinitchi, Cristina (referee)
The thesis explores how the EU support to research and innovation towards urban sustainability is designed, what the existing EU intiatives striving for achieving smart and sustainable cities are. The analysis of theoretical approaches forms the basis for developing the definition of smart and sustainable city for the purpose of this thesis. An overview of the principal EU strategic documents which address urban sustainability together with European networks is provided in order to demonstrate the linkage to the research Framework Programmes. A separate chapter is devoted to the analysis of the most pressing challenges European cities face nowadays. Database of EU funded research and innovation calls and projects is examined (E-CORDA). Calls and projects related to urban areas are identified and juxtaposed with the urban problems. Final recommendations concern with social aspects of sustainability which should be, in the author's opinion, addressed in future EU research Framework Programmes with a particular attention.
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The status of women on the labour market in Czech Republic
Skopalíková, Anna ; Chytil, Zdeněk (advisor) ; Čermáková, Klára (referee)
The bachelor thesis addresses discrimination of women on the labour market in Czech Republic. Its aim is to verify hypothesises about the existence of lower mean wages of women and about the existence of discrimination of women on the labour market in Czech Republic. Oaxaca wage differential decomposition which is introduced in the theoretical part of the thesis confirmed the existence of wage differentials between the wages of men and women on the Czech labour market, in selected regions and in selected occupational fields. This confirms the hypothesis about lower mean wages of women. Oaxaca wage differentials decomposition also confirms that the wage gap can be explained in most cases up to 18 %. The second hypothesis is confirmed only partially. The discrimination of women probably exists on the labour market but it is not possible to confirm the size of it. The unexplained component of the wage gap (based on the Oaxaca decomposition) includes besides other things the discrimination coefficient. The size of this coefficient is not possible to determine. The secondary aim of the bachelor thesis is to determine the impact of individual variables on the observed wage gaps. Factors which most often influence the wage gaps are education and age.
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