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Evaluation of the financial demands of motivation program in a chosen company
VLASÁKOVÁ, Václava
The aim of this thesis was to evaluate the financial demands of actual motivation program in a chosen company, to analyze it, compare and to describe the development of benefits provided by the company in the course of time in the terms of costs. Next was to find and identify linkages and connections between employee benefits and economic variables of the company and to describe their potential interactions. It was proved that the actual motivational program is very financially demanding for the company considering the deteriorating economic results in last years. It was suggested that if this economy trend continues, it would be better to lower the amount of provided benefits despite their undeniable stabilization effect. It was proved that the company is orientated to tax and insurance advantaged benefits. This can bring the savings in the field of labor costs, on the other hand the increase of additional costs which come from unclear tax system. It showed, that the benefits as well as the wages adapt to economic reality very slowly and also their structure changed according to economic results, from benefits orientated to consumption during economically successful years to the long term responsible benefits during the years of economic decline.
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Analyses of the factors affecting municipal policeman performance
Novotný, Marek ; Kovanda, Lukáš (advisor) ; Pichaničová, Ludmila (referee)
The bachelor thesis is talking about efficiency of municipal policeman in Prachatice. It is serving summary of factors that can influence their work efficiency. Also it analyses influence of the chosen factors. Based on regression analysis I evaluate data from panel model of the years 2010 -- 2013 and I show correlation of tobacco addiction and efficiency of municipal policeman. Then I prove correlation between increased traffic of inhabitants in the centre of the town (it is shown on the car taxes income and the season) and whole municipal police work. As the outcome of regression model is shown that smoking policeman has lesser efficiency -- he makes 24% less work than his non-smoking colleague. It means that non-smoking policeman makes 1,5 actions per shift more than smoking one.
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Depreciation of intangible and tangible long-term property and its consequences
Solarová, Jana ; Randáková, Monika (advisor) ; Černý, Václav (referee)
This bachelor's work examines the tangible and intangible assets and its depreciation. The aim is to understand the process of tangible and intangible assets lifespan with increased emphasis on depreciation and with it associated consequences and to prove predetermined hypothesis. Each chapter contains illustrative examples to strengthen the thesis comprehension. The practical part is focused on the analysis of the depreciation methods as well as the application of a deferred tax at the most significant companies in the Czech Republic. Investigation confirmed that in real business life a few of the large variety of methods are used. In fact, the most common are simple and time-saving depreciation methods. These are unfortunately not always correctly expressing the wear rate; such is currently the most widely used method of straight-line depreciation.
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Determinants of youth unemployment
Lakotová, Lenka ; Slaný, Martin (advisor) ; Brožová, Dagmar (referee)
This thesis deals with the determinants of youth unemployment It uses the panel data regression analysis of EU countries. The work assembled models with the dependent variable the unemployment rate and the model is estimated for each demographic group. The models are represented by institutional variables, the macro-economic variables, demographic variables and variables representing education. The goal is to prove or disprove the hypothesis that individual determinants affect differently to the youth unemployment rate and unemployment rate of main age group. Partial task is to answer the question whether more significant determinants of unemployment rate are institutional or macro-economic determinants. The result of the analysis work is that institutional factors are not important determinants of unemployment rate. Conversely, macro-economic variables, GDP growth and inflation are significant determinants. Significant determinants are also variables representing education. The estimated coefficients of these significant determinants and variables employment labor protection and the tax rate are higher for young people than for the main age group. However, there was not found determinant that would be robustly more significant for youth than for main age group.
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Is the fur good predictor of intoxification of European beaver (Castor fiber) populations?
Faltová, Karolína ; Vorel, Aleš (advisor) ; Korbelová, Jana (referee)
This thesis deals with the burden of European beaver (Castor fiber) populations with risk elements in three areas of the Czech Republic and one area in Slovakia. There were investigated concentrations of heavy metals (Cd, Zn, Fe, Cu, Pb and As) in the kidneys, livers, lungs, hearts, muscles and fur of 19 found dead beaver individuals. Furthermore, their food was analysed to determine the contamination of their areas of origin and discover, which organ reflects the observed concentrations of Cd the best. The main aim of the study was to determine whether the analysis of hair could be used as a non-invasive method to reflect the concentrations of heavy metals in beaver populations in future. The results were conclusive only for As, whose concentrations in the hair was the second highest and correlated with the content of As in the lungs, which contained the highest concentrations of arsenic. Cadmium in the fur showed a reverse structure compared to the content of Cd in kidney and liver. There were found significant differences in the contamination with heavy metals between beaver populations and their environments. Analysis of the fur is not proved for most of the elements and it is necessary to investigate further non-invasive methods to determine the load of toxic elements on beaver populations.
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The effects of price on alcohol consumption
Janovský, Stanislav ; Hlaváč, Petr (advisor) ; Potužák, Pavel (referee)
This paper considers the relationship between alcohol price and alcohol consumption in the Czech republic in years 1996 - 2008. The purpose of the paper is to find appropriate econometric model and identify the price elasticity of alcohol demand in the Czech Republic. Simultaneous equations model was chosen as the most suitable one. No statistically significant relationship between alcohol price and alcohol consumption was proved for any type of alcoholic beverage. The second part of the project studies the effort of states to regulate the alcohol consumption using the rise in prices. It deals with consumption taxes and minimum prices, nowadays very discussed topic in Europe. It endeavours to estimate the real impact of the regulation and compares minimum prices with consumption taxes.
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Tools of Economic Regulation to Protect the Environment in the Field of Energy in the Czech Republic
Melichová, Jana ; Vopátek, Jiří (advisor) ; Černý, Jaroslav (referee)
This thesis deals with instruments of economic regulation related to environment protection in the field of energetics. It surveys selected instruments in the form of ecological taxes and Emission Trading System. It clarifies the origin and development of these instruments and their integration into the legislation of the Czech Republic. The major aim of the thesis is to analyze the impact of ecological taxes and trading with emission permits on management decisions of a company.The analysis and calculations have been carried out in a real enterprise. I have tried to prove how the System of Emission Trading impacts on the management decision and strategic goals of a company due to further development of the EU System of Emission Trading, its changes as well as changes in production of a company.
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The liquidation of business corporations without legal successor
Rejzková, Lucie ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This thesis deals with the issue of liquidation of business corporations without legal successor. It defines the liquidation of the legal, accounting and tax perspectives. It provides a practical example via the liquidation of the fictitious company Opera s.r.o. At the end of the thesis is trying to prove the hypothesis: " The percentage ratio value of the share liquidation balance to the basic capital of the company in forced liquidation is at zero while voluntary liquidation is on average around 50%", on the liquidation cases from practice.
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The analysis of financial management in selected municipalities
Holubová, Sára ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The bachelor thesis focuses on the analysis of the economy of the town Strážov
in 2010-2014. Strážov is a city in the southwest of the Czech Republic in the Pilsen Region.
Thesis is divided into two main parts, theoretical and practical. The theoretical part explains the problems concerning the municipality´s budget and financial analysis. Then follows practical part, which is characteristic of the town Strážov with its consequent economic analysis. It is divided into revenue and expenditure, for which leads to horizontal, vertical analysis and a common comparison. Analogously, the same happens with the property and its sources of coverage. Finally, occurring the assessment of the financial situation of the city Strážov analysis using ratio indicators, indicators of autarchy, liquidity and debt.
Major part of the revenues consists of tax revenues with 48,9% share. Most significant share creates VAT, personal and corporate income tax. Expenses are mainly made by current expenditures, where the largest expenditure item is the forestry (26%). From the autarchy results is evident, that the city of Strážov is financially independent and self-sufficient, except 2011. The liquidity ratio proved the ability of the city to pay short-term liabilities from its funds and the debt ratio showed financial stability of the city and its independence from external resources. Big burden for the city is a long term loan for apartment construction from 2004, which will be reimbursed in 2023.
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Effective corporate tax rates in the EU
Josková, Renata ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This thesis is concerned with effective rates of corporate income taxes in EU in 2011. The aim is comparison of effective rates of corporate income taxes in different sectors of particular states - EU members, measured by real effective tax rate. Another aim is comparison real effective rate od EU corporations with implicite corporate tax rates and uncover, whether the level of real effective tax rate and implicite tax rate depends on GDP in % EU-28, inflation, size of the company, research and development costs, or depreciation of machinery and buildings. Differences in real effective tax rate do exist not only in between EU members, but also in different sectors. Values of implicite tax rate in different countries differ in 2011. Analysis results show, that the only mutual factor, which influences value of real effective tax and implicite tax rates is size of the company. When talking about implicite tax rate, dependence on other factors is not approved. Moreover, real effective corporate tax rate is influenced by GDP in % EU-28, as well as research and development costs. Inflation rate and depreciation time of machinery and buildings are factors, that show no connection between both surveyed taxes. Increase relation betwee real and implicite corporate taxes rate is proved.
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