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Value in today´s youth
ROSSMANNOVÁ, Kateřina
The bachelor dissertation consists of two parts and deals with issues of value orientation of modern youth. The theoretical part concerns values as such, their varieties and definitions. Furthermore, it is focused on characteristics of the youth such as its mental and physical aspect and on mapping of socialization and values of the contemporary young. The practical part applies to clarification of survey outcome which was executed via submitting questionnaires to a certain sample of contemporary young people. Aim of the investigation was to determine which values are reported by respondents in the age of about 15 to 18 years and university full-time students with putting emphasis on changes in their evaluation of importance of the key values within different life stages.

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.

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.

A Comparison of Two Models of the Energy Market Development in Czech Republic from 2015 to 2040
Dvořáková, Jitka ; Zeman, Martin (advisor) ; Lukášová, Tereza (referee)
The bachelor thesis is focused on the prediction of the energy market in the Czech Republic between 2015 and 2040 and on the comparison of potential costs related to two models of energy portfolio management. The first model was created according to the National Energy Concept from 2014, while the other one was designed artificially to simulate usage of the renewable resources in 50% of the electric energy production. The theoretical part of the thesis discusses the recent situation of the Czech energy market, defines types of energy resources and explains terms related to the discussed topic. In the practical part, direct production costs of different kinds of power plants were computed and used to estimate economic demands of the two considered models. The efficiency of both models was compared and evaluated. The aim of the thesis was to decide, which of the two models would be more favourable for the Czech national economy. Key words: energy, energy market, direct costs, economic advantage JEL classification: Q40, Q41, Q43, Q47

Accounting Frauds in Russia
Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.

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.

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.

Transport of Dangerous Substances in the Czech Republic
VANDAS, David
The topic of the diploma written assignment is "Transport of Dangerous Substances in the Czech Republic" and it was chosen for elaboration of the wholesome view on the road, train, ship and plane transportation of the hazardous materials and mixtures. These transportations represent a possible risk of damage to life, health, property or environment for the society. Hazardous materials and mixtures nowadays are being transported in large measures and there is an assumption in the future that the volume of the transported hazardous materials and mixtures will increase. For elaboration of this written assignment three hypothesis were given: a) Legal regulations of the European Union and the Czech Republic solve the problematic of the transportation of hazardous materials and mixtures well enough. b) The public has enough information about the transportation of the hazardous chemical substances or mixtures. c) People that work in the field of the transportation of hazardous materials or mixtures are well informed about the transportation of hazardous chemical substances or mixtures. For determining whether the legal regulations solve the problematic of the transportation of hazardous materials and mixtures well enough the literary sources which deal with this issue, legal regulations of the Czech Republic and the European Union and other international agreements were used. After working through these sources it was found out that the international, the EU and Czech legal regulations or agreements solve this issue well enough and emphasis is given on convergence of legal regulations of all transportations. Implementation of international agreements and legal regulations of the European Union into the legal regulations of the Czech Republic happens in the present time very fast and without failures. For figuring out the awareness of the public and awareness of the people working in the field of the transportation of hazardous materials and mixtures for the diploma written assignment on the topic of "The Transportation of Hazardous Materials and Mixtures on the Territory of the Czech Republic" there was a quantitative research made. The quantitative research was made with the help of handed out questionnaires. The public was represented by the employees of the Regional Municipalities of the Czech Republic. Both of the groups were given the same questionnaires. The results of the questionnaire research were evaluated, expressed in percentage and statistically assessed. For the statistical assessment the double selection T-test was used to find out whether the difference between the assessed groups is statistically important. People working in the transportation of hazardous substances and mixtures have sufficient information which was confirmed by the questionnaire research. By the made statistical assessment it was found out that the difference between the groups is statistically significant and so the public does not have sufficient information related to the transportation of hazardous substances and mixtures. Due to the results of the questionnaire research and mainly that the hypothesis b) - The public has enough information about the transportation of hazardous chemical substances or mixtures was not confirmed. In the conclusion of the written assignment there are a couple of suggestions for improvement of the awareness of the public. For example as a part of education at primary and high schools and training schools where this education is already running as a part of The Protection of Human during Incidents. This education has been going on since 2003. And that is why the older people in the public are not well met with this issue and they should be introduced to it by for example a media campaign by means of short TV spots on public television channels or by means of spots that already the Independent BESIP Department of the Ministry of Transportation makes up. These spots are called Besipky.

The Valuation of the Company ZETOR TRACTORS a.s.
Richterová, Judita ; Strouhal, Jiří (advisor) ; Pinka, Dušan (referee)
The aim of this thesis is to evaluate the company ZETOR TRACTORS a.s. The diploma thesis is divided into two parts. The first one - theoretical part contains the terms, procedures and methods that must be defined before the actual valuation. It includes more detailed information about strategic analysis and its components, financial analysis, the procedure for making financial plan and the various valuation methods. The second part - practical part contains methods applied to the company ZETOR TRACTORS a.s. In the conclusion of the thesis the company is valued using DCF entity method and EVA.

Valuation of the MSV Metal Studénka, a. s.
Honc, Adam ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
The aim of this thesis is to determine the market value of joint-stock company MSV Metal Studénka for 31. 12. 2015. The thesis is divided into theoretical-methodological and practical part. The former contains the definitions of terms, techniques and methods which relate to not only the problems of company appreciation but also insolvency law focusing on corporate restructuring. In the practical part, the theoretical groundwork is applied. After the initial introduction of the company including a brief description of the course of insolvency proceeding, a strategic and financial analysis is conducted. After the evaluation of the company's financial health and future perspective, a division of assets into operationally necessary and unnecessary, analysis and value generator prognosis, financial plan formulation and the evaluation itself follow. For the final company appreciation, the discounted cash flow method in the variant of free cash flow to the firm (FCFF) is used.