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Comparison of accounting and tax accounts
VOŘÍŠKOVÁ, Andrea
The objective of this thesis is the analysis and assessment of accounting and tax accounts according to the current legislation valid in the Czech Republic, definition of essential differences between them, comparison of both systems including the possibility of their practical use. The theoretical part was focused on description and comparison of accounting and tax accounts from the accounting and tax perspective. The practical part deals with the analysis of accounting and tax accounts of a selected company. The comparison of accounting and tax accounts both from the accounting perspective and from the perspective of tax impact on a particular company was an objective of this part. Furthermore, it was assessed which system would be the most suitable for a particular business.
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Unconvential monetary policy adopted by ECB and FED in 2008-2015
Pörner, Marek ; Šetková, Lenka (advisor) ; Ševčíková, Michaela (referee)
The main aim of this thesis is to analyse the accomplishment of the goals set, namely those of the selected unconventional monetary policies approved by the Federal Reserve System and the European Central Bank in response to the last financial crisis. With the FED the attention is focused on Quantitative Easing, whereas with the ECB it is focused on the programmes called Enhanced Credit Support, SMP, OMT and EAPP. Important parts of this thesis are also the explanation of the transmission mechanism of the unconventional monetary policy, the evaluation of macroeconomic impacts of these non-standard tools, the comparison of procedures of the two monitored central banks, but mainly the analysis of selected risks related to those tools. The principal method was an empirical analysis supported by economic studies dealing with the issues mentioned above. In the thesis it was discovered that the individual goals of the monitored programmes were achieved (with the exception of the SMP). With the programme EAPP no conlusion can be drawn because the programme has not been finished yet. Nevertheless, these non-standard tools bring certain risks such as a creation of a bubble in the markets of assets, a redistribution of wealth, a spillover effect, etc. For that reason it will be possible to evaluate the overall effect of the unconventional monetary policies only after a longer time period.
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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.
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The Macroeconomic Impacts of the Selected Oil Shocks in the United States of America
Šikulová, Markéta ; Johnson, Zdenka (advisor) ; Tajovský, Ladislav (referee)
The aim of this study is to analyze macroeconomic impacts of four selected oil shocks on the United States economy and their subsequent comparison. The first part of this study deals with the theoretical background of supply shock, its influence on the economy, and the possible responses of economic policy. Furthermore, in the first part I focus on the historical events that led to the oil crisis, specifically on the OPEC oil embargo imposed on the United States, production cuts caused by the Iranian revolution, Iran-Iraq War and Persian Gulf War and on the demand as well as the supply factors that led to the oil shock of 2007-2008. The second part of this study presents the specific impacts of four selected oil shocks on the US economy and their comparison. Based on the findings, it was possible to confirm the hypothesis saying that past oil shocks, especially those that took place in the 1970's, had more negative impacts on the United States economy in comparison with those that happened more recently. In other words, that the effects of changes in oil prices have lessened over time. There are many reasons of this moderation, but the most important ones include more effective monetary policy response, the decrease in wage rigidities, and more recently also the decline of United States dependency on imported oil.
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Comparison of Market and State Organized Public Transport in the Czech Republic Between 2000 – 2015
Hervert, David ; Pikhart, Zdeněk (advisor) ; Vebrová, Ludmila (referee)
Content of this bachelor thesis deals with a comparison of market and state access to public transport from a national economic perspective. Public transport in the Czech Republic between the years of 2000 and 2015 is analysed before the actual comparison is made. The theoretical part deals with available products of public transport, transport demand, market and government failure, entrepreneur theory and information function of prices. Different types of public transport are analysed and compared in the practical part. Additionally, an analysis of public transport in the USA is made and then compared with public transport in the Czech Republic.
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Web Application Development with Spring Framework
Nizamov, Kirill ; Pecinovský, Rudolf (advisor) ; Šlajchrt, Zbyněk (referee)
The thesis is concerned with a comparison between a Java framework called Spring and Grails, Zend, Nette, NodeJS, Play, Symfony, OpenXava frameworks described in the theses of Odehnal [1], Kočárek [2], Kadlec [3], Dočkal [4], Šimon [5]. The thesis consists of two parts. The theoretical part introduces the Spring ecosystem and its individual modules to the reader. This part also outlines trends and estimates Spring position and popularity among other Java frameworks. The practical part focuses on web application development based on the criteria defined in the Odehnal's thesis [1]. The sample application shows the style of development in the Spring framework and its functionality and capabilities. Based on the gained experience during the sample application development, Spring is next compared to the other frameworks mentioned earlier and included into the previous comparison. The comparison criteria are specified in the Odehnal's thesis [1] and consist of 4 areas. First of all, there is a basic framework differences comparison. Next, there is an architecture comparison. The third area involves a comparison of work with the framework which also contains both objective criteria and personal estimation. The last part is dedicated to a comparison related to framework support, available literature and overall popularity. The result of this thesis is a comparison of 8 frameworks including the created sample application, which should help the readers when selecting one of the them and should make it easier to orientate in the world of web frameworks.
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Pre-Marital Agreement as a means of protection of marital property and business
Vávrová, Eliška ; Hejda, Jan (advisor) ; Kaczor, Pavel (referee)
This thesis deals with the possibilities of adjustment of marital property in the form of concluding marriage contract as a way to protect assets in case of divorce or business of one of the spouse. The aim of the work is to identify shortcomings in the current leg-islation. Based on these shortcomings suggest solution to improve the current state. According to this suggestion compile a model of marriage contract. The draft of rec-ommendation is compiled with the help of comparison with the Austrian statutory of matrimonial property relations and through questionnaire survey among students of University of Economics who have experiences with the adjustment of community property.
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Sustainable tourism development of Vysocina Region
Veselá, Markéta ; Macháček, Jaroslav (advisor) ; Vondráková, Zuzana (referee)
The diploma thesis deals with the topic of sustainable tourism development at the regional level. This phenomenon is elaborated on the example of Vysocina Region. To evaluate sustainability of its development, the potential of this touristic destination is researched regarding various areas, including key products. These are subjected to comparisons with recommendations of significant tourism organization for the purpose of assessing the sustainability of tourism. The diploma thesis also includes a comparison with other Czech regions experience as a touristic destination. Vysocina Region has favourable initial conditions for its sustainable development, especially regarding supply of key products, which include both environmentally friendly goods and cultural attractiveness contributing to the personal development of individuals and promoting intercultural tolerance. The main issue appears to be the spatial imbalance of its development in the region, caused mainly by the concentration of tourist activities to certain areas and low local initiative in the less attractive areas. The diploma thesis proposes a number of solutions, such as utilization of geocaching and products of gastroturism, supporting the foundation of local destination management organisations, promoting cycling tourism and the foundation of highly visited tourist destinations.
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The use of social media in marketing of retail
Rožková, Lucie ; Stříteský, Václav (advisor) ; Březina, Martin (referee)
The subject of the thesis The use of social media in marketing of retail is to analyze and evaluate success of the marketing strategy in social media used by retail. Comparing the effect of social media with competition and formulation of recommendation for analyzed company in efficient and successful communication on the social media. The theoretical part is focused on examination of performance issues. Also on examination of possibilities in using of social media in marketing strategy. Following methodic part shows used research and analythical methods. In the practical part the survey, competitive comparison and also content analysis is used to compare the effect of the analyzed company and its competitors on the social network, Facebook. Then according to the results of analysis the author suggests recommendations for better assessment of communication with customers by using social media. In conclusion, there is appreciation of the work and commenting defined hypotheses.
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Optimization of the process of recruitment and selection of employees
Doxanská, Kateřina ; Legnerová, Kateřina (advisor) ; Němec, Otakar (referee)
The aim of the thesis is based on the comparison and evaluation of the selection process and recruitment in three selected companies find the optimum process. The paper compares these HR processes with IT developer JetBrains s.r.o., a pharmaceutical company Shire Czech s.r.o. and company providing services in the field of facility management. The thesis is divided into four chapters. The first chapter is devoted to basic theoretical knowledge concerning the chosen topic. In the second chapter describes the process of recruitment and selection of employees in individual companies. The third chapter contains a comparison of selected companies, their processes and are given recommendations for individual companies, which will help improve these processes. The fourth chapter is devoted to a number of possibilities to improve individual aforementioned processes to be more efficient and lead to optimal process of recruitment and selection of employees.
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