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Možnost ekonomického rozvoje velmi malých obcí a úloha primárního sektoru na příkladu obce Zálší
Kloudová, Jaroslava
The content of this bachelor's work is to find out the opportunities of economic de-velopment with very small municipalities, and the role of the primary sector in relation to the municipality Zálší. The aim is to get and evaluate statistical data of the municipalities Zálší including the local suburb Klečaty. The main task was to carry out my own research in the village using sociological methods, e.g.: interview and observation. The current situation is evaluated as follows. From the acquired data to evaluate futher possibilities of development. To process these findings into tables and graphs. It was necessary to get particular information from the available literature, but also to work with the Internet at the Czech Statistical Bureau. The results of the findings are summa-rised in the analysis, discussion and summary.
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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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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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The impact of the economic cycle to finance the defense of the Czech republic in years 2004-2014
Heres, Ondřej ; Chmelová, Pavla (advisor) ; Strejček, Ivo (referee)
This bachelor work examines the impact of economic performance on financing the defense sector in the Czech Republic in the years 2004-2014. The main questions are whether this influence is clear and the extent to which is essential for funding this sector. The work also provides a basic overview about development and structure of the Ministry of Defence budget in these years. The theoretical part contains theories of business cycle and public sector and briefly introduces the basic institutions that are tasked to provide a defense. The analytic part analyzes the expenditures and revenues of the Ministry of Defence and assesses their mutual influence and simultaneously the influence of GDP on these indicators. To compare with previous findings, the GPD growth rate and the growth rate of defense expenditures in selected countries of NATO are analyzed in brief in the last chapter. While findings based on data from the Ministry of Defence have rather anticyclical development of defense expenditures, in selected countries of NATO, the development is more procyclical. It highlights the very ambiguous impact of the economic cycle on expenditures in the defense sector.
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Makroekonomický dopad mateřské (a rodičovské) dovolené ve srovnání České Republiky s Brazílií
Kalkusová, Marie ; De Castro, Tereza (advisor) ; Neumann, Pavel (referee)
This thesis aims to estimate the macroeconomic impact of maternity and parental/paternal leave in the Czech Republic and Brazil. In addition, the thesis stresses out the costs of Czech model application to Brazil and vice-versa. The first chapter brings a theoretical framework. It compares the analyzed policies in both countries and introduces the relevant terms. The second chapter estimates the costs of maternity and parental/paternal leave related to public expenditure and GDP for the years 2005-2014 and brings own simulation model for Czech model application to Brazil and vice-versa. The third chapter analyses the inefficiencies and suggest possible mitigation. The results show the costs of 0.71% of GDP and 1.66% of public expenditure in the Czech Republic and 0.50% GDP and 2.27% of public expenditure in Brazil in 2014. The Czech model applied in Brazil would be very costly and the opposite scenario would lead to the decrease of macroeconomic burden in the Czech Republic. The thesis also analyzes the influence of maternal and parental leave in other areas, such as labor market, where the current structure may penalize Czech women in long term. By this analysis, the thesis contributes to the current debate about the impact, the length and costs of maternity and parental leave.
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Míry podobnosti pro nominální data v hierarchickém shlukování
Šulc, Zdeněk ; Řezanková, Hana (advisor) ; Šimůnek, Milan (referee) ; Žambochová, Marta (referee)
This dissertation thesis deals with similarity measures for nominal data in hierarchical clustering, which can cope with variables with more than two categories, and which aspire to replace the simple matching approach standardly used in this area. These similarity measures take into account additional characteristics of a dataset, such as frequency distribution of categories or number of categories of a given variable. The thesis recognizes three main aims. The first one is an examination and clustering performance evaluation of selected similarity measures for nominal data in hierarchical clustering of objects and variables. To achieve this goal, four experiments dealing both with the object and variable clustering were performed. They examine the clustering quality of the examined similarity measures for nominal data in comparison with the commonly used similarity measures using a binary transformation, and moreover, with several alternative methods for nominal data clustering. The comparison and evaluation are performed on real and generated datasets. Outputs of these experiments lead to knowledge, which similarity measures can generally be used, which ones perform well in a particular situation, and which ones are not recommended to use for an object or variable clustering. The second aim is to propose a theory-based similarity measure, evaluate its properties, and compare it with the other examined similarity measures. Based on this aim, two novel similarity measures, Variable Entropy and Variable Mutability are proposed; especially, the former one performs very well in datasets with a lower number of variables. The third aim of this thesis is to provide a convenient software implementation based on the examined similarity measures for nominal data, which covers the whole clustering process from a computation of a proximity matrix to evaluation of resulting clusters. This goal was also achieved by creating the nomclust package for the software R, which covers this issue, and which is freely available.
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Výběr a implementace open source nástroje pro řízení portfolia projektů
Marek, Jan ; Chlapek, Dušan (advisor) ; Kučera, Jan (referee)
Methods and ways of implementation of changes and innovations in companies through project management are in today's society very well established. There exists methodologies, techniques and tools for the management of individual projects. However in a role of project manager, I very often faced the fact that companies are performing the project portfolio management in very intuitive way. This in itself leads to failed and prematurely terminated projects, initiation of the wrong projects or realisation of correct projects, but at the wrong time. Very often I have also recognized, that there is lack of awareness of fact, that there are also Open Source applications that can help with the organization's portfolio. This thesis deals with the definition of requirements, search and selection of proper OSS application and subsequent implementation. In the first part of this thesis I prepare a theoretical framework about PPM, and on that basis then identify and verify a set of requirements for selection of right OSS PPM application. The next section of thesis describes searching for suitable applications from a variety of sources, assessment against the requirements and the final selection. In the last part the implementation project is drafted, which aims to serve other colleagues in project management as one of the possible implementation paths. The outputs are then continuously confronted with experts in matter of projects and project management in the field of IT in order to maximize symbiosis between theory and real life experiences. Virtually every project management methodology defines the collection of already-proven techniques, best practices or lessons learned from the previous similar implementations. The main contribution of this thesis I see in fact that it contains not only the design of the project implementation, but also describes a logical path, what leads to the result. Therefore this thesis could be used as a base or discussed best practice, when a project of implementation of PPM application in place.
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The tax system reduces motivation to return to work among mothers with young children: recommendations and evaluation
Šatava, Jiří
In the Czech Republic, the overall taxation of work, i.e individuals' income tax together with social security and health insurance contributions, places a heavy burden even on the relatively low earnings of so-called second earners in households, i.e. partners with lower earnings. These peoples' work activity is, however, generally very sensitive to the level of taxation. A large group of these earners is made up of mothers with young children. Mothers who are the second earner in their household are subject to a participation tax rate (PTR) up to 30 % higher than their partners, and yet a higher PTR results in lower motivation to work. Women with children and low earning potential are subjected to the highest PTRs in comparison with their partners.
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Access to Information and Access to Justice in Environmental Matters in the Republic of Irealand and the Czech Republic
Vítková, Martina ; Stejskal, Vojtěch (advisor) ; Sobotka, Michal (referee)
This diploma thesis deals with access to environmental information and access to justice in environmental matters introduced by Aarhus Convention in the specific conditions of Czech Republic and Ireland. These rights are considered to be very important tools for environmental protection. At a time when people threaten their own existence by negative interference with the environment it is necessary that effective means for its protection exist. These means are access to environmental information and access to justice in environmental matters, which together can be called as environmental procedural rights. The first chapter of this thesis presents the sources of environmental procedural law and observes the development of law at international, European and national level. The most important international document in this field is the Aarhus Convention that was adopted in 1998 by most of the European countries and that provides for access to environmental information, access to justice and public participation in environmental decision-making. This convention has largely affected the law of the European Union, where several directives has been adopted, including most importantly the Directive 2003/4/EC on access to environmental information and the Directive 2003/35/EC on public participation in...
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Interaction of apoprotein with heme side chains: A comparison of cytochromes P450 and NO-synthases
Fastová, Dagmar ; Hudeček, Jiří (advisor) ; Šulc, Miroslav (referee)
Cytochromes P450 and NO-synthases are two classes of heme-thiolate proteins, participating in catalysis of important biochemical reactions. In this work we analysed and compared both enzyme groups from the viewpoint of torsional angles of vinyl side chains of heme in positions 2 and 4. We used the Yasara programme to analyse the available crystalographic data. Whereas the torsional angle distributions for both vinyl groups in NO-synthases are pointing to a rather "conservative" conformations of both vinyls (between -30ř and 90ř for position 2, -150ř to 120ř for position 4, resp.) with little differences for individual forms of these enzymes, the mammalian cytochromes P450 display considerable differences between different families. In accordance with previous analyses is the distribution of torsional angles of 2-vinyls in most cases narrower (-120ř to 150ř) compared to 4-vinyls, which display more conformational flexibility (with torsional angles between -30ř and 180ř). In the second part of the Thesis we analysed the interaction of cytochrome P450 with its reaction partner, cytochrome P450 reductase. On the basis of crystalographic data we tried to prove, if the spatial positions of basic aminoacids, corresponding in the primary structure of various mammalian forms the those in the isoform 2B4...
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