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The accounting valuation of cultural heritage, nature of museum collections, objects of cultural value and religious buildings
JAROŠOVÁ, Lenka
The aim of this paper is to present the proposed amendments, discuss their current form, apply the validity of the basic accounting principles, adhere to a true and fair view of the accounts and highlight the practical importance of this type of property for the development of the region. Act on Accountancy no. 304/2008 Coll., amending Act no. 563/1991 Coll., regulates the obligations of owners and managers of cultural monuments, museum collections, objects of cultural values and religious buildings. Newly under this Act they are obliged to keep these in the accounts as assets. These adjustments should bring improvements to register this type of property. With that, we of course open up a number of questions. We must not forget that property as cultural monuments, museum collections or objects of cultural value, have not only the financial value, but also historic. The paper is devoted to amending legislation and its impact on the register and conditions valuation of this type of property.
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The Founders of Post-Keynesianism and the Concept of Reswitching
Kraffer, Robin ; Potužák, Pavel (advisor) ; Chytilová, Helena (referee)
The thesis deals with the evolution of thoughts of Joan Robinson's, Nicholas Kaldor's, Piero Sraffa's and Luigi Pasinetti's with regards to the issue of reswitching. Discussing Robinson, Kaldor, and Sraffa, it addresses the importance of the discussion on imperfect competition and Keynes's theory for developing their opinions within the capital theory. This issue was challenged in the 50s by Robinson who asked how capital can be measured. She discovered an option of reswitching to a more capital-using technique during a wage increase, but she did not focus on it very much. The thesis also seeks the importance of Sraffa's solution to the invariant standard of value for developing the debate on reswitching the technologies in the 60s, which was joined by both Pasinetti and Robinson. However, Robinson refused again in the 70s to deem the reswitching important within the critique of the neoclassical theory, and thus joined Kaldor who had voiced similar thoughts. At the end of the thesis, the question of Robinson underestimating the importance of reswitching, as pronounced by Pasinetti, is answered - she underestimated it in the 50s, whereas it is impossible to give a clear answer when it comes to the 70s, despite the differences found among Post-Keynesians and Neo-Ricardians.
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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.
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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.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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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.
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Application of the Balanced Scorecard in the company ELLA-CS
Cwierz, Jan ; Neumaierová, Inka (advisor) ; Beneš, Oldřich (referee)
Balanced Scorecard belongs to the most prominent managerial tools for performance measurement and strategy management. Aim of this thesis is to describe BSC with emphasis to small and medium enterprises using literature review. Additional supporting tools for strategy formulation are included as well. BSC is then proposed for implementation in privately owned small enterprise in the sector of medical devices. Based on the thorough analysis of the company and its environmental factors operational and strategical performance gaps are identified. Such gaps are then addressed by means of BSC including financial, customer, internal processes and learning and growth perspective. Despite some limitations inherent to SMEs in general introduction of BSC is feasible and could be of value to all company stakeholders.
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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.
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Valuation of company Lesní společnost Broumov Holding, a. s.
Sichrovský, Chananel ; Štamfestová, Petra (advisor) ; Toušek, Jan (referee)
The aim of this master thesis is to estimate the value of the company Lesní společnost Broumov Holding, a. s. as of the valuation date 01/01/2016. The thesis consists of two main parts, theoretically-methodological and related practical part. For accomplishing the objective, the strategical and financial analysis were made, also the main generators of the value were identified and scheduled and the financial plan was composed. The valuation itself was realized by three different methods that were afterwards calculated together which resulted into final estimation of the company's value, that reaches 147 024 thousand Czech crowns. The thesis is usable as a full overview of the company's situation and may be also helpful to the owners as a base for price negotiations, in case of potential investor's interest in buying it.
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Global value chains in the coffee industry focused on Vietnam
Klumparová, Adéla ; Vlčková, Jana (advisor) ; Hnát, Pavel (referee)
Aim of this diploma thesis is to describe functioning of global coffee value chains and this knowledge then apply to the coffee industry in Vietnam which serves as a case study. The introductory chapter focuses firstly on institutional background of value chains, processes and management processes used in the agricultural industry. The thesis also contains analysis of global coffee value chain, including the identification of entities engaged in the chain and their contribution to the creation of added value. Next chapter describes the development of the world coffee market and production of the world's major producers and exporters of coffee. The thesis also deals with the topic of economic and social sustainability and the impact of global value chains on the environment. Final part of the thesis concentrates on the position of the coffee industry in Vietnam, its structure and development over the past 40 years. Attention is paid also to a problematic position of small growers or to the opportunities of the development of the local coffee industry.
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