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Financial statement of the selected operator to focus on finding profit and optimization of the income tax
MATOUŠKOVÁ, Zuzana
The main target of my diploma work is the evaluation of the financial statements course and the statements in a certain company, the calculation of the income tax and the draft tax strategy for the business entity. At the beginning of the practical part I describe the individual ithems of the financial statements for the years 2010, 2011 and 2012. The following is findings profit, its subsequent transformation and the calculation of taxes of corporate income. The last part of the practical part is tax optimalization and design strategy. I suggested 3 options: tax optimalization by way of depreciation, the donations to good causes and employment of workers with reduced working capacity.
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Eseje o ekonomii a managementu: Aplikace behaviorálních věd v organizacích
Houdek, Petr ; Smrčka, Luboš (advisor) ; Belás, Jaroslav (referee) ; Šťastný, Daniel (referee)
The thesis consists of four conceptual articles focused on application of theories and findings of behavioral economics and behavioral ethics in the sphere of managerial science (What Comes to a Manager's Mind: Theory of Local Thinking; A Perspective on Consumers 3.0: They Are Not Better Decision-Makers Than Previous Generations; Professional Identity and Dishonest Behavior; Puppet Master: Possible Influence of Parasite Toxoplasma gondii on Managers and Employees). The thesis contains introductory unifying commentary that deals with the replication crisis in management science and then speculates on the possibilities of behavioral organization economics. Introductory commentary contains also a summary of the main ideas presented in the conceptual articles and complementary empirical studies listed in the Appendix.
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Laser cutting with air pressure assistance
Kramoliš, Lukáš ; Hála, Michal (referee) ; Mrňa, Libor (advisor)
This project, elaborated within the engineering studies (code of field of study: N2301), deal with air supported laser cutting and its practical usage in industry. The project is divided into theoretical and experimental sections, consisting of detailed description of several successive steps of the experiment. The theoretical section describes the principle and function of laser, individual types of lasers and their classification, laser beam properties, laser cutting, etc. The practical part is focused on finding of a set of optimal cutting parameters, assessment of results of air supported laser cutting in terms of quality and accuracy of cutting surface. This part is followed by comparison of cutting surfaces with a conventional technology of laser cutting that uses oxygen and nitrogen. Final part of the project evaluates applicability of this unconventional technology from the economic point of view.
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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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The influence of selected ECJ judgements on the forming of common commercial policy of EU
Vicherek, Ondřej ; Bič, Josef (advisor) ; Procházková Ilinitchi, Cristina (referee)
The goal of my diploma thesis is to describe the influence of ECJ decision making on the common commercial policy ("CCP") of EU. Specifically my thesis examines what factors influence ECJ decision making about direct effect of trade agreements implementing CCP. These factors are applied on several treaties, where the court has not yet decided on their potential direct effect and on a present case at ECJ on direct effect of WTO treaties. With regard to the goal of my thesis an important part of my thesis deals with the development of ECJ decision making. Methods applied in my thesis are analysis and comparison of selected judgements that influence the CCP of EU. After proper analysis I found out that the main motiv behind ECJ decision making is that, if the negotiating position of EU is to be deteriorated, the ECJ is likely to find that the treaty does not have direct effect. Other factors are of secondary character. Examining the influence of decision making of ECJ on direct effect of trade agreements is important, because the role of ECJ influences the legal certainty of subjects about direct applicability of international trade treaties.
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Marketing communication of commercial insurance companies on social media
Havránek, Jiří ; Gála, Libor (advisor) ; Molnár, Zdeněk (referee)
The diploma thesis deals with marketing communication of commercial insurance companies on social media. The aim of the thesis is to analyze the current state of the communication activities of commercial insurance companies on selected social media. Based on the identified state and detected interest in these communication activities by customers, recommendations are suggested for improvement of communication online commercial insurance companies to support the sales of insurance products. The first section defines the areas of insurance, marketing communication and social media. After that there is identification of activities that companies can perform on social media to increase brand awareness. These activities can be monitored, evaluated and after that optimized. In the second section there is identified the current state of commercial insurance activities on social media and detected interest in these activities from customers by using qualitative research. Based on these findings, draft recommendations are formulated on possible improvements to the current situation. The benefit of this thesis is the identification of the current state of commercial insurance activities on social media.
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Multipilot Airliner's Crew
Munk, Tomáš ; Matyáš, Petr (referee) ; Šošovička, Róbert (advisor)
The aim of this master„s thesis is detailed study of multipilot airliner?s crew in sence of optimalization of its actions, which is known as Crew Resource Management (CRM). This paper shows what is the main purpose of CRM through the air crash investigations and human factor analysis. According to this findings, the last chapter presents problems of flight crew planning and personnel selection.
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Decision making of Prague moviegoers
Macháček, Ivan ; Hanzlík, Jan (advisor) ; Zelený, Martin (referee)
The aim of this work is to analyze attitudes of Prague film viewers towards watching films at the cinema and at home and to find out on what factors do they base their decision to watch a particular film. The means to achieve this goal are research of existing literature related to this subject and my own research through a questionnaire survey on a sample population of Prague with a corresponding demographic composition. The most crucial conclusions from this investigation are related to the frequency of watching movies in the cinema and at home, attitudes towards the origin and localization of movies, attitudes towards various genres, factors influencing the choice of a film and comparing the results of various demographic groups (by gender, age and education) within these topics.
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Optimization of internal material flow
Kovář, Miroslav ; Veverka, Petr (referee) ; Simeonov, Simeon (advisor)
This thesis refers about the optimalization of internal business logistics system. This thesis want to explore and propose new solutions to the system of internal transport of material in a manufacturing company. The aim is find a suitable methodology for the problem and aplication this methodology to the particular case. The practical part describes the specific case of the production system in the Bosch Diesel s.r.o. at his plant in Jihlava. Description includes an overview of the current state of the logistical arrangements and problems that a rise from the current state. Compares the current state with the proposed state and investigates the various pros and cons. Part of the analysis is a computer simulation of the transport system, which has been support to confirming the appropriateness of the proposed solutions.
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