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Position of trade unions in labour relations
KOŘÍNKOVÁ, Marie
The topic of my bachelor thesis is the position of trade unions in labor relations. In my work I deal with different powers of trade union, collective bargaining and concluding collective agreements. Further I define the notion of collective and individual disputes. Disputes arising from collective agreements and contract disputes shall be resolved by proceedings before the arbitrator and mediator. Unlike the disputes of collective agreements may be in dispute on the conclusion of collective agreements used as a last resort strike, but only if it was not brought before an arbitrator. The main task of trade unions is the protection of employees.
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Comparison of hedging instruments in international trade
Štrossová, Šárka ; Němečková, Iveta (advisor) ; Hinčica, Vít (referee)
The thesis is divided into two parts -- theoretical and practical. In first part hedging instruments, namely the Letter of Credit, Documentary Collection, Bill of Exchange, Factoring, Forfaiting and Bank Guarantee are analyzed. The aim of analysis is to describe the basic characteristics of instruments and course of these instruments. Subsequently, the instruments are compared to each other on the basis of the advantages and disadvatages they bring to participants. The next part is devoted to an analysis of charges associated with the use of particular hedging instruments in selected banks and the comparison of instruments based on selected criteria. The specific use of the hedging instrument is shown in the case study.
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Factors of progressivity of personal income tax
Kočíbová, Barbora ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Study focuses on the influence of deductions and credits on progressivity of the personal income tax in the Czech Republic. The study is based on tax statistics, which collects information from filed tax returns. Progressive influence of selected elements of tax technique is assessed through effective tax rate, Lorenz curve and Gini coefficient. Examined period is mostly year 2013, because it contains the newest published data. The results from year 2013 are compared to the results from year 2009 in order to construe some values and to compare changes over time. Study also contains general treatise about tax progressivity and about personal income tax construction in Czech Republic. Marginally is mentioned also historical development of some design elements of this tax. In this part of the study are especially used legislative documents and their expository materials.
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Edvard Beneš in public discourse at the turn of the twentyfirst century (instrumental use of example of historical personality in construction of national/state identity)
Literová, Gabriela ; Pullmann, Michal (referee) ; Klusáková, Luďa (advisor)
Author of this thesis concentrates on sample analysis of historical personalities by creation national/state identities. The writer chose the second president of Czechoslovakia Edvard Benes and used him for this case study. On this sample, author examined, whether a picture of certain historical personality is a part of Czech/state identity. Opinions on E. Benes' policy and himself as well have always been contradictory and even nowadays E. Benes is a very often discussed person, as an evidence the author pointed out Parliament vote in Czech Senate in 2004 on E. Benes about his credits. Author watches the opinion on politics and decisionmaking of E. Benes as a view component on national history and collective identity even by different opinions and approaches. Author has in her thesis also concetrated on testimony analysis of two groups of respondents, that on one hand is made by Benes' contemporaries, eyewitnesses of World War 2, and on the other hand by senators, who voted for law: "E. Benes helped to establish the State.", and a part of political respondents are important politicians, who have certain position in relationship with public opinion, because they are very often asked by media. Author used the sond method to create both groups of respondents. Interviews with eyewitnesses were lead by oral...
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The competitive fight between the industrial enterprise ČKD and Škodovy závody and attempts to solve it in years 1928-1931
Jelínek, Jaroslav ; Jakubec, Ivan (referee) ; Jančík, Drahomír (advisor)
This work deals with the competitive fight between the industrial enterprises Českomoravská - Kolben - Daněk (ČKD) and Škodovy závody in years 1928-1931. It concentrates on the negotiations of the settlement of disputes between the involved parties. This work is divided into two main thematic chapters. The first chapter deals with the origin of the concern ČKD that began in 1871 with the origin of his home enterprise První českomoravské továrny na stroje v Praze, which went on thank to the fusion with the company Elektrotechnická akciová společnost (former Breifeld- Daněk a spol.). Owing to these three fusions the world-famous trademark ČKD arose. The second chapter deals with the competitive fight and with the effort to eliminate it. This chapter contains eight thematic units dealing with the causes and consequences of the competitive fight between the enterprises. Attention is paid to three attempts at agreement in 1929 and 1931. In 1931 the contract on collective production and selling of cars under the collective management of ČKD and Škoda závody was concluded. Both enterprises supposed that the long-time competition has been averted. The above mentioned contract was in the end avoided and the competitive fight became bigger than it used to be before.
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Assessment forms of collateral payments and exchange rate risks for companies in selected sectors
Hrazdíra, Adam ; Pavlík, Zdeněk (advisor) ; Baluchová, Daniela (referee)
This bachelor thesis deals with the problem of securing payments and exchange risks in international trade. Financial derivatives, documentary letters of credit and documentary collection were selected as the main financial instruments for hedging. The aim of this work is to choose the most appropriate combination of these instruments for companies in a particular sector and economic areas. The second part of this thesis focuses on the Czech engineering company that uses all these financial instruments listed above for hedging. The company's strategy for exchange and payment security will be presented, based on the data of analysis. Following this strategy recommendation arises for other companies in this sector.
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Analysis of value added tax determinants
Nesnídal, Daniel ; Řežábek, Pavel (advisor) ; Zamrazilová, Eva (referee)
This master thesis analyses the relationship between state budgetary revenues from indirect taxes, the number of existing indirect tax rates and the level of those taxes. In particular, this thesis strives to investigate whether an increase in the number of indirect tax rates and higher tax rates lead to a measurable increase in the net tax revenue of a given state. The analysis uses tax-related data from 39 European countries collected between 1993 and 2014 and includes a total number of 746 observations. In order to arrive at the estimated results, this thesis uses the general method of moments analysis (GMM) along with the Arellano-Bond estimator. Results obtained through the GMM analysis suggest that, ceteris paribus, the introduction of one additional indirect tax rate leads to a decrease of net tax revenue of the state vis-a-vis its gross domestic product by 1,03 percentage points. The relationship between the level of indirect tax rate and the state's net revenues appears to be non-linear. Specifically, the increase of indirect tax rate by one percentage point appears to be associated with an increase of state's net revenue vis-a-vis its gross domestic product by approximately one percentage point.
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Economic and social aspects of overindebtedness of households in Czech Republic after 2000
Švec, František ; Jílek, Josef (advisor) ; Řežábek, Pavel (referee)
The thesis deals with the issue of excessive debt of households. In the first part the analysis of development of indebtedness of households was made and it was found out, that consumer loans are the most risky. Consumer loans are associated with the highest ratio of defaulting loans and are the leading cause of bankruptcies of individuals in the Czech Republic. The following chapter analyzes institutional environment of credit market and detects current weaknesses. These weaknesses consist in insufficient oversight of nonbank provider of consumer loans, absence of upper limit of annual percentage rate for consumer credit and credit availability to risk groups of households. Another cause of overindebtedness of households is insufficient financial literacy in Czech Republic. The reduced consumption has been identified as the most significant impact of overindebtedness of households. It is caused by transferring funds from households with a higher propensity to consume to households with a lower propensity to consume. Lower household consumption leads also to lower government revenue collected through the value added tax. Another economic impact we can see for example in increasing poverty of households, increasing criminality, higher government spending on health care or potential political radicalization. The thesis results are proposals of legislative measures that would mitigate the economic impact of overindebtedness of households. These measures lie primarily in the regulation of consumer credit market and greater consumer protection. The specific options are an extension of supervision by the Czech National Bank on nonbank providers of consumer loans, determining the upper limit of annual percentage rate, more thorough application of the legal obligation to examine the ability of borrowers to repay loans. Another option is to reduce the limit of 30 % of paid-up commitments in insolvency law.
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Remuneration of employees for their work
Stiborová, Lada ; Korcová, Renata (advisor) ; Alena, Alena (referee)
The main topic of this thesis is a summary of legal issues relating to employees remuneration system in the Czech Republic. The thesis is based on data collecting and gathering information from specialized publications, internet sources and legal regulations concerned with this topic. In the theoretical part special terms related to labor law are characterized, relation between an employer and an employee from the commencement into employment, employment contract, progress, motivation, employee evaluation, such as paying a wage or a salary. All this information is arranged in order to provide the most complete and comprehensible overview. In the practical part of the thesis direct observation is used, an analysis of internal documents and a semi structured interview with managers and ordinary employees. The output of the thesis is a conclusion and a recommendation how to improve the current state in a company. These suggestions may be used for the reward system modification in the given company, which would lead to greater satisfaction.
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Impacts of corruption and fiscal evasion on selected sectors of the economy
Rodonaia, Elizbar ; Šrédl, Karel (advisor) ; Kopecká, Lenka (referee)
Corruption is one of the most famous and also the most serious problems of the contemporary world. The aim of the processing of the dissertation is to create the actual characteristics of corruption and fiscal evasion, both from theoretical and practical point of view, specify their manifestations in economies of Georgia and Czech Republic in conditions of contemporary globalization, as well as to express the effects of corruption and fiscal evasion on selected sectors of the economy. The international organization Transparency International compared corruption in different countries based on the values of the Corruption Perception Index (CPI), which measures the degree of corruption perception from a subjective point of view. Every year the index captures the current view on corruption in the public sector and surveys used for the compilation include issues related to the misuse of public power for private benefit. The Czech Republic has 51 points and is on the 53th position in the rankings, right behind her at the 54th position ranked Slovakia with 50 points. This placement reflects very bad situation in the state administration, poor functioning of political parties and the lack of anti-corruption policy of the state. From the collected data and time series was concluded a conclusion about the high correlation and the correlated indicators of corruption CPI and GDP per capita in PPP. Although among the least corrupt countries in the world in 2014 ranks developed economies such as Denmark, New Zealand and Finland, less sophisticated Georgia was able to stay 50th position ahead of Czech Republic and Slovakia. It is due to the fact that with the advent of the Governments of President Saakashvili and Prime Minister Ivanishvili underwent a major reform of the state administration, including the security forces. This testifies to the fact that the underdevelopment of the economy is far from being the main factor for the elimination of corruption and fiscal evasion in a particular country. Reducing scope of tax evasions and departures of companies to tax havens are aims of the electronic records of sales and changes in the procurement system. Transparency of decisions on the allocation of public contracts should be solved and carry out an inspection utilization of public funds. Limitation of the influence of officials in the public service would undoubtedly help to eliminate small (petty) corruption. More than the total elimination of corruption endeavour currently states on its reduction or elimination of its consequences.
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