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The Model of Financial Compensation for placement of a Deep Geological Repository of Radioactive Waste in the Czech republic in period from 2010 to 2016
Englerová, Anna ; Zeman, Martin (advisor) ; Vebrová, Ludmila (referee)
Author examines a way of allocation of governmental financial resources to municipalities in locations preselected for deep geological repository. She is searching for a way how to add a motivational incentive to the process of allocation of financial resources in order to improve municipalities attitude towards deep geological repository. Hypothesis, examined in this thesis, contains two related questions. It is assumed that (1) amount and structure of financial resources can significantly affect municipalities decision making and also that (2) current mechanism of allocation of compensations is ineffective and does not create sufficient incentives. Currently (end of the year 2016), negotiations between government and municipalities are in crisis despite significant financial compensation from government nuclear account to the municipalities. This thesis have potential to change municipalities negative stance on deep geological repository through motivational model of resource allocation. Theoretical part reviews basic economic background and introduces historical, sociological, technological and economic views of radioactivity and deep geological repository. In practical part author analyzes socio-economic situation, compares evolution of transfers from government to municipalities with their attitude towards deep geological repository in time and shows that current system of resource allocation does not motivate the municipalities to change their stance on deep geological repository. That confirms second part of our hypothesis. Author also proposes a motivational model of resource alllocation. She confirms its viability by comparing it with similar models from other countries, by surveying mayors of concerned municipalities and also by examining experts opinion. Verification of the model confirmed its motivational effect. By that, first assumption of our hypothesis, that structure of resource allocation can significantly affect municipalities decision making, was confirmed.
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Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms
Přikrylová, Eva ; Stejskalová, Irena (advisor) ; Chrápková, Taťána (referee)
The objective of the Bachelor's thesis "Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms" is to provide summary of the issue. It brings a description of the current legal regulations in this area, legal and accounting standards, classification of organizationally legal forms and specific accounting regime analysis. The thesis concludes with recommendations in the repairs and maintenance of buildings and brings an overview of the state grants. In the last chapters there is analysis of accounting regime of concrete case of flat owners associations, flat cooperative and LTD.
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Financing by leasing in comparison with credit financing in conditions of the Czech Republic
Handlovičová, Zuzana ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
The thesis introduces leasing and credit issues on the market of the Czech Republic. The long-term financing by borrowed capital represents a strategic decision that influences the financial state in future years and therefore it is essential to understand and identify all its specifics and details properly. The thesis aims to analyze possibilities of investment financing in particular, to concentrate on definitions, types, advantages and disadvantages, principles of accounting and the current situation on the market regarding leasing and credits. The thesis gives a view of these two types of financing as well as a view of their mutual comparison because each possibility has its positive and negative aspects. The thesis consists of five chapters. The first ones are dedicated to the theoretical background which describes both credit and leasing. The second part of the thesis includes practical model examples demonstrating the comparison of both ways of financing.
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Analysis of the Economic Development of BRICS Countries in 2007–2015
Berka, Kryštof ; Procházka, Pavel (advisor) ; Dyba, Karel (referee)
The aim of the bachelor's thesis is economic development assessment among and within BRICs countries in the context of developed world during 2007-2015. Based on yearly panel data, an analysis for following macroeconomic indicators was carried out: gross domestic product, inflation rate, unemployment rate, current account on the balance of payments, exchange rate. The profound analysis of selected indicators is instrumental in the comparison of member states and is supplemented by the comparison of BRICs and G6. Based on its evidence, I come to a conclusion that the BRICs as a whole succeeded in establishing as a strong global actor. That has been achieved with the help of global financial crisis, but also with regard to the economic policy implemented in 2007-2015. As a result, GDP of BRICs in terms of GDP of G6 achieved stable growth rate leading to its increase by 52 %. Besides providing main findings, outcomes of this thesis enable to identify main weaknesses and strengths of BRICs economies affecting the prospects for continuance of stable economic growth.
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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.
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Import transport operation on the route the EU - Vietnam
Duong Thi, Ngoc ; Novák, Radek (advisor) ; Krejza, Marek (referee)
This thesis deals with seaborne transport with emphasis on transport of containerized goods, contract terms and conditions of imports of goods to the European Union. It also describes the current situation of maritime transport on the route the EU - Vietnam. The practical part is focused on the import of goods into the Czech Republic using a freight forwarder services.
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Pre-Marital Agreement as a means of protection of marital property and business
Vávrová, Eliška ; Hejda, Jan (advisor) ; Kaczor, Pavel (referee)
This thesis deals with the possibilities of adjustment of marital property in the form of concluding marriage contract as a way to protect assets in case of divorce or business of one of the spouse. The aim of the work is to identify shortcomings in the current leg-islation. Based on these shortcomings suggest solution to improve the current state. According to this suggestion compile a model of marriage contract. The draft of rec-ommendation is compiled with the help of comparison with the Austrian statutory of matrimonial property relations and through questionnaire survey among students of University of Economics who have experiences with the adjustment of community property.
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NOx reduction in flue gas
Rumánek, Tomáš ; Jedlička, Filip (referee) ; Dvořák, Radek (advisor)
My master´s thesis deals with the problems of NOx abatement that are included in flue gas. The accent is put on flue gases treatment throug cloth filter or ceramic candles, where the deposited catalyst enables NOx reduction throug the method of selective cytalytic reduction. In thesis is also describe experimental unit which current remove gaseous pollutants (dioxin, VOC and NOX) and ash on catalytic cloth filter or catalytic ceramic candles. For experimental unit has been calculated pressure drop. Pressure drop has been calculated for nominal and maximal conditions for cloth filter and ceramic candle. Last part of thesis deals with compile a experimental schemes for different concentration of NO, flow and temperature of combustion.
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Computer application for support to business activity of firm
Skoták, Leo ; Marada, Tomáš (referee) ; Krček, Petr (advisor)
he goal of this thesis is to analyze current situation in the area of internet commerce and design and implement own application to solve administration of customers and productcs of the firm, which deals with selling musical pieces in electronic form. The main component will be an internet shop based on subscribed custom accounts and enabled prompt offtake of the musical pieces. Designed system will be implemented as a WWW application in PHP language with using database MySQL.
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