National Repository of Grey Literature 29,912 records found  1 - 10nextend  jump to record: Search took 2.26 seconds. 

Current problems of self-employed persons pension and sickness insurance in the field of insurance collection and benefits payment and proposals of their solution
KALIANKOVÁ, Ivana
Bachelor thesis is focused on current issues in the pension and sickness insurance of the self-employed, where fundamental changes occurred from 2009 onwards regarding not only collection of premiums but also the benefits provided by these systems. The system of insurance for self-employed persons underwent a long development period, every stage from the very beginning of insurance through interdependence of pension and sickness insurance to their complete separation affected the current behaviour of the self-employed in this field. Premiums should be understood also in terms of coverage of social incidents, which is an illness, injury, disability or old age. The amount of benefits provided from the system depends on the amount of premiums paid and the period of insurance. For this reason, attention in the thesis was paid to the issue of present statutory regulation of premiums, focusing on special-purpose sickness insurance premiums for the self-employed and the subsequent payment of benefits. Also in the field of pension insurance it is necessary to consider whether the premium payers are sufficiently aware of the link between premiums paid and the amount of such benefits, and can responsibly decide on the choice of assessment base, which has an impact on future security in retirement. The objective of this thesis is, based on an analysis of main problems which consist of complexity and comprehensibility of the existing legislation in force for self-employed persons, to suggest changes aimed at simplifying it. The given topic was studied using qualitative research through semi-structured interviews in a relatively narrow circle of self-employed persons with the aim to investigate the status quo, to get a detailed understanding and practical application of the provisions of the Act. Based on the knowledge and experience from practice, questions were prepared, which were answered not only by clients but also by District Social Security Administration Office staff in Strakonice who deal with administration of premiums. Based on evaluation of individual respondents' replies and with regard to the current problems during practical implementation of pension and sickness insurance administration, an opinion was obtained that the existing legislation is complex and confusing for the self-employed. Therefore, measures were suggested, which could be used as tips for possible amendments to legislation in the field of self-employed persons´ insurance premiums.

Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.

The motivation of blood plasma donors between the ages of 18 to 26 in the Czech Republic in 2016
Vilímková, Helena ; Barák, Vladimír (advisor) ; Krebs, Vojtěch (referee)
This bachelor thesis deals with the motivation of blood plasma donors between the ages of 18 to 26 in the Czech Republic in 2016. The first part of the work defines and describes the system of blood donation and its components in the Czech Republic. Furthermore, the work examines fundamental theoretical concepts concerning blood plasma donation and it also explores private plasmapheresis donation centers. Finally, it inspects the motivation of blood plasma donors. The practical part of the thesis analyses author s empirical research. The collected data showed that the biggest motivation factor is financial compensation, despite the fact that positive feeling about oneself goes hand-in-hand with the financial reward in most of the cases. The rationale behind this practice is student s need to enhance their financial situation as they are yet to have full income.

The Bankruptcy of the FEREX-ŽSO spol. s r.o.
Procházka, Martin ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
This thesis is focused on the solution of the corporate bankruptcy. Its goal is not only to determine the causes of the bankruptcy of FEREX ŽSO spol. s r.o. after successful completion of the reorganization, but also to assess the suitability of the chosen method of solution in terms of the Insolvency Act. The work is divided into theoretical and practical part. The theoretical part describes the life cycle of an enterprise, important parts of the insolvency law and financial analysis methods. In order to meet the goals there are used financial analysis, analysis of the insolvency proceedings and comparison with results of researches in the field of insolvency.

Řízení IS/ICT se zaměřením na sourcing služeb informačního systému
Šebesta, Michal ; Voříšek, Jiří (advisor) ; Havlíček, Zdeněk (referee) ; Příklenk, Oldřich (referee) ; Král, Jaroslav (referee)
Research on outsourcing has been around for several decades, while recent evolution in the information systems discipline towards ICT service commoditization significantly changes the context of decision-making. Services that are available on-demand via the Internet allow organizations implementing functions they demand in a fraction of time. This trend represents a chance for organizations seeking to use advanced ICT services without a need of major investments. Problem is the current lack of guidelines and tools for managing ICT services and their outsourcing. Given the trends on the ICT service market, it is expected that much of the IT management in the future will encompass the ICT services and utilize service-level structures. Methods currently available are either too broad or encompass only small part of the whole problem. Ad-hoc or unsound decisions in this area might cause major complications in terms of quality, usability, integration, and consequently influence total cost of organizational IT. Organizations need to either revise existing models or propose and implement completely new models to manage their IS/ICT. This thesis deals with the management of IS/ICT with focus on the ICT services outsourcing. It discusses available sourcing models in the literature and links them to the various interconnected areas. Based on these areas, it presents an integrated view on IT outsourcing strategies. Most importantly the thesis proposes an original concept for decision-making about outsourcing of ICT services named the SOURCER framework. This approach utilizes the presented outsourcing strategies, and introduces a complex methodology and decision-making criteria that will assist organizations with selection of ICT services in order to maintain and manage a most suitable ICT service portfolio. The decision-making is based on four essential viewpoints: function, costs, time, and quality. These viewpoints are discussed, individually analyzed, and serve as a basis for further research. The whole framework is developed and validated according to Design Science Research Methodology (DSRM). Individual components are evaluated using a survey among a group of selected IT managers. Proof of concept is then established by a case study on framework use in a real organization. This case study covers strategy specification, business--IT alignment, specifying service architecture and its interconnections, outsourcing, and management of the ICT service portfolio.

Investment Decision Making of State and Local Governments
Kula, David ; Fotr, Jiří (advisor) ; Ochrana, František (referee) ; Potluka, Oto (referee)
The topic of this dissertation thesis is collection, analysis and evaluation of information about investment decisions making within public administration bodies. The investment decision making is examined in relation to allocation of public funds on investment activities and projects. The main goal of this thesis is to analyze and evaluate the current status of the investment decision making within the public sector. Subsequently the goal is to offer new or updated knowledge related to these issues, and bring recommendations to improve the investment decision making of public administration bodies. At first, there are described current knowledge in the field of investment decision making. This is followed by an analysis of assessment methods used for evaluation and selection of investment projects. The work is completed by recommendations for investment decisions making in the form of a normative model. The model should increase benefits of public investment expenses for society. There are used data obtained through a questionnaire survey of 430 subsidized firms, 169 state organizational units and state funds and 130 cities, boroughs and counties. Another important source of information was secondary data of selected ministries and agencies, legislation and literature.

Use of Interest Rate Models for Interest Rate Risk Management in the Czech Financial Market Environment
Cíchová Králová, Dana ; Arlt, Josef (advisor) ; Cipra, Tomáš (referee) ; Witzany, Jiří (referee)
The main goal of this thesis is to suggest an appropriate approach to interest rate risk modeling in the Czech financial market environment in various situations. Three distinct periods are analyzed. These periods, which are the period before the global financial crisis, period during the financial crisis and in the aftermath of the global financial crisis and calming subsequent debt crisis in the eurozone, are characterized by different evaluation of liquidity and credit risk, different relationship between financial variables and market participants and different degree of market regulations. Within this goal, an application of the BGM model in the Czech financial market environment is crucial. Use of the BGM model for the purpose of predicting a dynamics of a yield curve is not very common. This is firstly due to the fact that primary use of this model is a valuation of interest rate derivatives while ensuring the absence of arbitrage and secondly its application is relatively difficult. Nevertheless, I apply the BGM model to obtain predictions of the probability distributions of interest rates in the Czech and eurozone market environment, because its complexity, direct modeling of a yield curve based on market rates and especially a possibility of parameter estimation based on current swaptions volatilities quotations may lead to a significant improvement of predictions. This improvement was also confirmed in this thesis. Use of swaptions volatilities market quotations is especially useful in the period of unprecedented mone- tary easing and increased number of central banks and other regulators interventions into financial markets that occur after the financial crisis, because it reflects current market expectations which also include future interventions. As a consequence of underdevelopment of the Czech financial market there are no market quotations of Czech koruna denominated swaptions volatilities. I suggest their approximations based on quotations of euro denominated swaptions volatilities and also using volatilities of koruna and euro forward rates. Use of this approach ensures that predictions of the Czech yield curve dynamics contain current market expectations. To my knowledge, any other author has not presented similar application of the BGM model in the Czech financial market environment. In this thesis I further predict a Czech and Euro area money market yield curve dynamics using the CIR and the GP models as representatives of various types of interest rates models to compare these predictions with BGM predictions. I suggest a comprehensive system of three criteria, based on comparison of predicti- ons with reality, to describe a predictive power of selected models and an appropria- teness of their use in the Czech market environment during different situations in the market. This analysis shows that predictions of the Czech money market yield curve dynamics based on the BGM model demonstrate high predictive power and the best 8 quality in comparison with other models. GP model also produces relatively good qua- lity predictions. Conversely, predictions based on the CIR model as a representative of short rate model family completely failed when describing reality. In a situation when the economy allows negative rates and there is simultaneously a significant likelihood of their implementation, I recommend to obtain predictions of Czech money market yield curve dynamics using GP model which allows existence of negative interest rates. This analysis also contains a statistical test for validating the predictive power of each model and information on other tests. Berkowitz test rejects a hypothesis of accurate predictions for each model. However, this fact is common in real data testing even when using relatively good model. This fact is especially caused by difficult fulfilment of test conditions in real world. To my knowledge, such an analysis of the predictive power of selected interest rate models moreover in the Czech financial market environment has not been published yet. The last goal of this thesis is to suggest an appropriate approach to obtaining pre- dictions of Czech government bonds risk premium dynamics. I define this risk premium as a difference between government bond yields and fixed rate of CZK IRS with the same length. I apply the GP model to describe the dynamics of this indicator of the Czech Republic credit risk. In order to obtain a time series of the risk premium which are necessary for estimation of GP model parameters I firstly estimate yield curves of Czech government bonds using Svensson model for each trading day since 2005. Resulting si- mulations of risk premium show that the GP model predicts the real development of risk premiums of all maturities relatively well. Hence, the proposed approach is suitable for modeling of Czech Republic credit risk based on the use of information extracted from financial markets. I have not registered proposed approach to risk premium modeling moreover in the Czech financial market environment in other publications.

Internal equity principle in the context of company strategy
Kopecký, Martin ; Nový, Ivan (advisor) ; Háša, Stanislav (referee) ; Blažek, Ladislav (referee)
The thesis deals with the scientific problem of the link between the strategic management and the compensation system using the principle of internal equity. The work is based on two pillars, namely the qualitative research and own proposed solution. The first part of the thesis describes the qualitative research and the possibilities and the synergistic effects of linking business strategy and compensation system. The qualitative research is performed as a multi-case study and investigates the phenomenon in the practice of three companies from various markets (the Czech Republic, Slovakia and Bosnia and Hercegovina) and industries (finance, IT/Telco and FMCG). The research tries to find answers to the four research questions: How does business strategy influence compensation process? How can compensation support the realization of a business strategy? How can business strategy be linked with a compensation system within the principle of internal equity? How can compensation reinforce the strategic function of the human resources management? The research is based on the study of theoretical sources as well as on practical fieldwork. The qualitative research itself uses qualitative research methods for data collection, such as observations, questionnaires, and document analysis. The population questioned was top managers, line managers and representatives of HR department. In total, 142 interviews were performed by a single person. The collected data were analyzed and the triangulation was applied. The findings were summarized and generalized into a final report that brings answers to the research questions above. The research brings valuable findings used in the second, design part of the thesis. The own proposed solution consists of two main models. The first one is a simplified scheme of the compensation system and the second one is a model of strategic segmentation of jobs. The first model could be used successfully in the business practice as well as in education. The second model of the strategic job segmentation brings answer to the question of synergistic linking of business strategy and the compensation system within the principle of internal equity. The model brings valuable findings and a foundation for further theoretical research and its further development. The model also brings practical solution to the design of related policies and processes in the strategic management of human resources. By the design of both proposed models the main objectives of the thesis were achieved.

The perspectives of tourism in the Canary Islands (with special focus on Gran Canaria)
Pazderová, Monika ; Abrhám, Josef (advisor) ; Havlíčková, Blanka (referee)
The Bachelor´s thesis is aimed at discussing tourism and analyzing diffferent perspectives of developement in the Canary Islands, namely in the island of Gran Canaria. The goal of this thesis will first be to evaluace the current situation of tourism in Gran Canaria. It is necessary to find the various perpectives of developement for this area, while also assessing strategic proposal plans in order to increase the competitive ability. The theorical section of this thesis is focused on tourism determination, and destination of tourism. In addition, the origin and developement of tourism in the Canary Islands is discussed. The practical part of this thesis is focused on tourism in Gran Canaria; the life cycle is applied to the destination of Gran Canaria, and there is a complete description of the attractions and infrastructure of the destination. Additionally, a SWOT analysis will take place analyzing the strengths, weakeness, opportunities and threats of tourism in Gran Canaria. In the final chapter, suggestions and solutions for tourism in Gran Canaria will be made based on strategic plans from the Canary institutions of tourism.

Phishing in the gaming industry
Nguyen Van, Thanh ; Luc, Ladislav (advisor) ; Veber, Jaromír (referee)
This bachelor thesis deals with a currently major issue of cyber security, which is phishing. The study is also specific in that it is focused on the gaming industry, which is subjected to a detailed analysis. The first goal of thesis is to acquaint the reader with problems of security risks of phishing in general and in game related fields. To achieve this goal, in the introduction of the theoretical part of the work, the general problem of phishing with a view on historical development and expansion is presented. Furthermore is described topic of gaming industry, its trends of videogames and security risks of online trading. The second goal is to give future and existing Steam users an overview of common phish-ing attacks and countermeasures. To achieve this goal, in the analytical part of the work, a specific gaming platform in online trading and distribution of game is selected, Steam from Valve. In the practical part of the work, eight selected phishing attacks are conducted to brief analysis and completed into a final evaluation and countermesures of all attacks.