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Performance and value management of the company
KALCŮ, Renáta
The master thesis deals with business performance and various approaches to its measurement with the emphasis on value management. The aim is to analyze the value creation and the performance of the company Kronomech, spol. s r.o. Then identify strategic factors affecting the value of the company, including the proposal of measures for its growth. The theoretical part focuses on indicators and models to allow assessment of business performance. These indicators are then applied in the practical part on the selected company. Attention is focused on the indicator of economic value added and the models investigating the financial position of the company. The overall economic performance of the company is evaluated, including consideration of nonfinancial indicators. The final part contains formulated measures that will lead to the consolidation of the financial health and to improve the performance of the selected company.
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The Founders of Post-Keynesianism and the Concept of Reswitching
Kraffer, Robin ; Potužák, Pavel (advisor) ; Chytilová, Helena (referee)
The thesis deals with the evolution of thoughts of Joan Robinson's, Nicholas Kaldor's, Piero Sraffa's and Luigi Pasinetti's with regards to the issue of reswitching. Discussing Robinson, Kaldor, and Sraffa, it addresses the importance of the discussion on imperfect competition and Keynes's theory for developing their opinions within the capital theory. This issue was challenged in the 50s by Robinson who asked how capital can be measured. She discovered an option of reswitching to a more capital-using technique during a wage increase, but she did not focus on it very much. The thesis also seeks the importance of Sraffa's solution to the invariant standard of value for developing the debate on reswitching the technologies in the 60s, which was joined by both Pasinetti and Robinson. However, Robinson refused again in the 70s to deem the reswitching important within the critique of the neoclassical theory, and thus joined Kaldor who had voiced similar thoughts. At the end of the thesis, the question of Robinson underestimating the importance of reswitching, as pronounced by Pasinetti, is answered - she underestimated it in the 50s, whereas it is impossible to give a clear answer when it comes to the 70s, despite the differences found among Post-Keynesians and Neo-Ricardians.
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The value of life from macroenomic point of view in United States of America, Czech republic and Russia between years 2007-2014
Antoš, Michal ; Zeman, Martin (advisor) ; Brabec, Petr (referee)
The subject of this bachelor thesis is the research of the value of life calculation in the Czech republic, United states of America and Russia in 2007-2014.The main purpose is to analyze and compare values of life and major factors influencing them. The hypothesis is that value of life differs in selected countries due to distinctions of sections influencing them. The theoretical part is devoted to sections directly or indirectly influencing values of life, and then analyzing and comparing them together within the selected countries. The selected sections are education, health care, labor market, inequality and living standards. The practical thesis approach is to calculate the values of life for the individual states. The values of life are calculated for so called, representative individual, who is 40-years old citizen of selected country. In the period, in which is the value of life calculated, the retirement age and life expectancy are also considered in formula. Calculated values are examined and the economic and political measures are offered to the states, which can turn into significant increases in the value of life in future.
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Empirical analysis of Okun’s law in Iceland
Zajíček, Zdeněk ; Slaný, Martin (advisor) ; Chytilová, Helena (referee)
This thesis deals with empirical analysis of Okuns law in Iceland. Okuns hypothesis of negative relationship between real GDP and the rate of unemployment is being tested on two models, difference and gap, using OLS estimation. Also there are two filtration methods used (Hodrick-Prescott and Baxter-King) for gap model estimation. The results of all models showed weak relationship of variables, but proved the hypothesis. In the following part, the same procedure is being used on Finlands data, to get comparison of coefficients. Results for Finland showed weaker bond of variables than in Iceland, but the Okuns hypothesis still holds. Last part is focused on finding the sensitivity of rate of unemployment to changes in added value of each economical sector in Iceland using the production approach model. This model gave inconclusive results due to insufficient data available.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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Fiscal rules in selected EU countries between 2004-2015: sensible method for consolidation of public finances or fad of politicians?
Veselý, Lukáš ; Strejček, Ivo (advisor) ; Chmelová, Pavla (referee)
The subject of fiscal rules is very topical issue. The rise of public debt in certain developed countries resulted in what is sometimes called "debt crisis". Debt of those countries which is higher than their annual gross domestic product is viewed as unpayable by some economists. The main objective of this thesis has been to prove or disprove hypothesis that the fiscal rules studied in this paper are an effective solution for public finance consolidation. This verification was based on the analysis of fiscal rules functioning in selected countries between 2004 and 2015. As per results of analysis the paper aims to give recommendations for the Czech financial constitution proposal. The actual results of inquiry proved the hypothesis. Well-chosen fiscal rules are the right way towards fiscal consolidation, provided they are observed. Fiscal rules making thus requires an emphasis to be placed on the well-formulated exit clauses altogether with prospective sanctions. The current Czech financial constitution proposal is built on the correctly picked fiscal rule type, although the reference value lacks economic sense and it would not lead, with a high degree of probability, towards fiscal consolidation.
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Analysis of the bitter spirits category and the perception of the brand Becherovka Original in the czech market
Michelík, Martin ; Machek, Martin (advisor) ; Kolouchová, Daniela (referee)
The aim of the thesis is to analyse the bitter alcohol drinks market and to evaluate the brand image of the Becherovka Original on the Czech market and to suggest appropriate recommendations for improvements in perception of the brand amongst the younger generation of customers. The theoretical basis is defined to understand the terms as customer behavior, consumers buying process, brand elements, brand equity, brand value and brand image. In order to achieve the main objective the primary research was carried out. The research was provided by online customer survey. Based on the collected data the whole Czech alcohol market was analysed, with emphasis on the spirits market, especially on the bitter spirits category. Also, the brands marketing strategy was analysed. At last, the perception of the brand Becherovka Original on the Czech market was analysed. The data for the analysis were obtained by the theoretical basis and by the research. The conclusion contains suggested recommendations for the future prosperity of the brand.
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Analysis of success factors of the company
Nguyen Hai, Phong ; Neumaierová, Inka (advisor) ; Petrůj, Šimon (referee)
The main goal of the thesis is to analyze a business project TamTam. The partial aim is to confirm respectively to refut the presumptions that were set by the co-founders of the project. Another goal is to evaluate the feasibility of the current strategic plan. If the current strategic plan shows to be unfeasible, an alternative strategic plan with a different business model will be proposed. The theoretical part describes the methods which are used in the practical part. The practical part analyzes the market with Vietnamese entrepreneurs. The companys financial position will also be evaluated with suggestions for improvement. In the last chapter, an alternative strategic plan is drafted and recommended. Analytical conclusion of the alternative strategic plan is measured against ROE, EVA, net present value and SWOT analysis.
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The Value of CSR for Czech Consumers
Faradji, Elise ; Štěrbová, Ludmila (advisor) ; Seror, Patricia (referee)
Nowadays consumers purchasing behavior is influenced by new factors such as the social and environmental implication of companies. This is why Corporate Social Responsibility (CSR) is a growing trend which companies need to look after carefully. However implementing an efficient CSR strategy is a complex process for corporations; especially since the core concept of CSR remain quite blurry. The goal of this study is to analyze the perception of consumers towards CSR to find out about the value creation that CSR produce for consumers and its impact on their purchasing behavior. This paper will ultimately help companies to implement their CSR strategy more efficiently. This study aims to contribute by conducting an in-depth analysis of consumers attitudes and behavior towards CSR. If most of researchers are using a quantitative approach this study means to deal with the issue with a qualitative perspective. Indeed twelve semi-structured interviews will support the findings. On top of those practical and physical interviews some theoretical knowledge will be added to the construction of the argument especially to bring a framework that shows the importance of all types of value creation (functional emotional and social). The findings of the thesis emphasize the facts already proven by other researchers; value creation is fundamental to make consumers care about CSR. However the study will show how much skepticism towards CSR can impact negatively consumers purchasing behavior. The research will help companies implementing more successful CSR strategy and develop new solutions to reach customers and influence their purchasing behavior through the creation of value for them.
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