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Corporate performance based on monetary indicators
JUNGBAUEROVÁ, Jana
The goal of this research was to evaluate the production and use of cash flow in a particular company for the time period from 2010 to 2012. The first step was compil-ing the cash flow for that period. The value of cash flow was then compared with the results of the current year. Based on the balance sheet, profit and loss statement and cash flow, traditional indicators of financial analysis as well as indicators based on cash flow were constructed and calculated. The practical part of this work shows that although the company was at loss in 2010, there were not any problems related to the lack of finances. In contrast, the company generated profit in 2011-12, however the expenses incurred in operating activities ex-ceeded revenues. The company should therefore focus more on cash management and pay more attention to items of net working capital. Traditional financial indicators evaluate the company as a high quality in terms of timely payment of their debts and its cover by their circulating assets. Financial situation of the company is stable and the company doesn´t have serious problems with the economy and the appreciation of capital.
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The situation of disabled persons in the labour market in the main City of Prague in 2014 and 2015
Majorová, Michaela ; Vostrovská, Zdenka (advisor) ; Barák, Vladimír (referee)
The topic of this thesis are disabled people. The main goal of this thesis is describe the situation th these people in the labor market of Prague. This description is based on the founded data and the specialized literature. There will be explained the concepts of labour market, unemployment, aktive employment policy first in the theoretical part. There are for the next time explained the concepts of disabled people, thein characteristics, different type of these disabilities, legislativ of the employnment of these people, rehabilitation programmes and the enterprises with more 50 % share of employed disabled people. The practical part is based on the analysis of the selected dates of Český statistický úřad and Ministerstvo práce a sociálních věcí. There is included my own anonymus questionnaire research of selected eemployers. The goal of this research is to show, how is the situation of the employers and the diabled people in Prague. It was found by using this research, that the situation in our main city is very positive. Employers offer many employments to disabled people, althoug they don't have to do that and they don't have any statutory obligation.
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The consequences of the monetary reforms in Czechoslovakia in 1953
Martincová, Petra ; Chalupecký, Petr (advisor) ; Szobi, Pavel (referee)
The thesis focuses on monetary reform in Czechoslovakia in 1953. It concentrates especially on the impact of monetary reform on the population. Based on the hypothesis that the economic situation of the state and of the population has not improved as the monetary reform planned. The thesis describes postwar period of Czechoslovakia for a better evaulating and understanding of the monetary reform. The conclusion of the thesis is that monetary reform didn´t increase economic growth and damaged greatly all social strata of the population. The way how the monetary reform was proclaimed caused loosing population´s confidence in the government and in the currency.
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The analysis of the system of tertiary education in the Czech republic focused on prepared university reform from 2006 to 2015
Poupová, Jana ; Procházka, Pavel (advisor) ; Lukášová, Tereza (referee)
This bachelor thesis analyses the system of tertiary education in the Czech Republic, especially the way of funding of this system and the reform of the system of funding, implementation of tuition-fees on public universities. This topic had been actual until year 2015 and it is highly probable that it becomes more actual in following years again. In the teoretical part of the thesis, there are described in details the system of tertiary education in the Czech republic, the process and main points off the reform of tertiary education and there is also briefly described the system of tertiary education in Great Britain. The practical part of the thesis verifies by questionnaire survey the possibility of implementation of tuition-fees on universities and examines the impatcs of this implementation. In case of implementation of tuition-fees, as it was planned according to the reform of tertiary education, the number of university students would decrease by 47,3 %. In conclusion, some possible reccomendations are designed, which are suitable in case of implementation of tuition-fees.
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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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Economy of Chile in 1960s and 1970s with Accent on Market Reforms after 1973
Strejčková, Klára ; Pekárek, Štěpán (advisor) ; Ševčík, Miroslav (referee)
This bachelor thesis puts the stress on the analysis of economic reforms approved in Chile in the 60's and 70's years of the 20th century. The focus of this work is profoundly dedicated to the analysis of two important macroeconomic indicators: developments of inflation and trade exports, bearing in mind the context of the coup in 1973 which is seen as a direct consequence of the communist rule of the Salvador Allende's Cabinet (1970-1973). The Allende's Cabinet strove to transform the Chilean economic society into a socialist one. The bachelor thesis has validated a hypothesis stating that the pro-market reforms approved after 1973 led to diversification of the Chilean export as well as a gradual and progressive stabilization of the country's inflation that had reached as 350 % during the socialist Allende's government. This work brings a comparison of two very different economic doctrines that formed Chile in the 70's of the last century. There is being compared a socialist government approach, having focused on nationalizing of the private sector, to the liberal government's approach aimed at decreasing the public sector, privatization as well as tearing down international trade barriers.
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Strategic Trade Policy in Defence and Security Industry
Neumannová, Pavla ; Žamberský, Pavel (advisor) ; Jiránková, Martina (referee)
The master thesis is devoted to a nontraditional, however, in the todays world to a very current topic, arms industry and its support. The thesis connects the theoretical concept of the strategic trade policy (defined by P. Krugman or J. Brander) to its practical interpretation and application in the defence and security industry. The first chapter explains the strategic trade policy using the Brander Spencer analysis. The topic of the second chapter is strategic industries and this chapter answers the question whether the defence and security industry is a strategic industry or not. The third chapter analyses the possibilities of the support of DSI and compares approaches of different EU member states. The last chapter is devoted to the solution of this problem. The main contribution of this thesis is a new interpretation of the strategic trade policy, analysis of the importance of the defence and security industry and its support and suggestion of practical measures for Czech companies and for the Czech Ministry of Defence.
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Supervision of volunteers in nonprofit organizations
Beerová, Michala ; Kopecký, Martin (advisor) ; Šerák, Michal (referee)
The theme of the presented bachelor thesis is the process of supervision and the volunteerism. Volunteering is an important subject in today's society and essentials workforce in social work. The aim of this work is to focus on the non-profit sector and try to describe it. Furthermore, there is an explanation of the position of volunteers in these organizations and supervision in social work. Supervision is one of the managerial function in non-profit organizations, which is widely and long-term applied. The thesis wants to show basics, consequences and benefits of volunteer's supervision. Providing supervision is one of the main objectives of the organization to support staff or their volunteers. This bachelor thesis explores volunteering and supervision in two countries, the Czech Republic and Sweden. This thesis compares two different approaches, based on history of these two countries. Volunteering and supervision are very interesting features of the non-profit organizations. The practical part of this thesis comprises from qualitative investigation of different nonprofit organizations. The organizations were interviewed to get information about the purpose of the volunteering, educational potential of supervision and the current situation of volunteer supervision there. The aim of this investigation...
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The Financial Literacy of Senior Citizens
KOCANDOVÁ, Soňa
This bachelor thesis focuses on the elderly and their financial literacy. This thesis is divided into two main parts, theoretical and practical. The theoretical part defines actual knowledge about this theme and is divided into two chapters an introduction to issues about ageing and financial literacy. The author talks about seniors, demographic situation of ageing, forms of living, secured retirement in old age and financial literacy. The author also paid attention to presentations of products. The practical part includes the actual implementation of research and interpretation of the data is divided into four chapters. The first chapter is devoted to the work and objectives of the research questions. The aim is to map the awareness of seniors in the effective management of their finances. The author also set partial research questions and the main research question is whether seniors are aware of their financial security. The second chapter researches methodology, which includes a qualitative research method of semi-structured interviews. The interviews are divided into three fields. The first is introductory information, the second field is financial literacy and the last field is presentations of products. The research methodology also characterizes the surveyed group, which consists of ten respondents over sixty five years old and lives in the Trebon region. In the third and the most extensive chapter there are the results and data. The elderly mostly answered in a different way however in some ways they agreed. The last chapter evaluates results and draws the author´s opinion. It has been found out that respondents have diverse interests and hobbies in retirement and they participate in them very actively. The income of the respondents is satisfactory to those who live in a household of two members. The financial situation has been described as good as well as average. Fifty percent of the respondents have experience with credit and only two of them create the budgets. The last set of questions was about demonstrations of goods and majority of the respondents have some experience with them. The last chapter is the conclusion which summarizes the information obtained. The main research question is whether seniors are aware of their financial security and the results show that all respondents have an over view of their finances. The elderly people orientate themselves well in money matters and they can optimally manage their money. They are vigilant in connection with credit and loans. They rather save money and they say that they do not buy anything when they do not have money. It is good that they are informed and can thus better resist the pitfalls that exist in this world, whether we like it or not. This thesis might be useful in practice for the elderly who want to try to draw up the budget. It can make a contribution to higher awareness about dangers of presentations of products.
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