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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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The creation of videotutorials for the University of Economics, Prague
Zeman, Ondřej ; Šedivá, Zuzana (advisor) ; Kupec, Michael (referee)
The purpose of this bachelor thesis is to acquaint readers with new possibilities of teaching by using information technology and its application, when making learning material. The main outputs of this thesis are video tutorials, which serve as an education support for the course 4IT110 Use MS Excel in business practice taught in the University of Economics, Prague. However, it may be useful to other students of different courses. The process of making tutorials is described from the very beginning by specifying methodology, creating model exercises, subsequent testing of tutorials by students and optimisation of videos according to their suggestions and comments.
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Comparison of building legislation according to current and new Civil Code
Popelková, Eliška ; Šustek, Petr (advisor) ; Hendrychová, Michaela (referee)
Comparison of building legislation according to current and new Civil Code In my master's thesis I focus on building legislation according to the Civil Code. The building, either as a separate thing or part of other things, is mainly the subject of ownership, but also of other civil relations. Therefore it is very widely used and discussed concept. The main goal of the thesis is to describe in detail concept of building in the current Civil Code, with focus on shortcomings and the most problematic areas, and confront it with changes in the new Civil Code. The purpose is also to provide summary of building issues and possible advantages or disadvantages its enactment in the new Civil Code. I mainly concentrate on different division of things and problems with definition of the term building, which apply to specific examples. Last but not least, the thesis evaluates new building enactment and tries to point out problems that may arise in connection with the transition to the principle superficies solo cedit. The master's thesis is, apart from the introduction and conclusion, composed of three chapters. Chapter one is introductory and deals with the principle superficies solo cedit, which is the pivotal principle related to building legislation. Describes its development from Roman law, via ABGB, until...
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Hospital strategy performance
Márová, Adéla ; Dvořáček, Jiří (advisor) ; Bláha, Martin (referee)
This master's thesis called Hospital strategy performance deals with the strategic analysis of České Budějovice Hospital in relation to cost efficiency in this company. Information were provided during the interview with the company CEO, MUDr. Břetislav Shon. Primary input for financial analysis purpose were taken from the annual reports of 2011-2015. The introduction defines strategy and strategic analysis and the master's thesis' aims are specified. The theoretical part is based on theoretical definition and methodology of strategic analysis, the analytical process is introduced, as well as results evaluation based on specialized publication. The practical part consists of the description of the current situation in Czech health care, company introduction and the strategic analysis of the company. The conclusion includes the strategic analysis evaluation and recommendation for next steps.
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Sustainable tourism development of Vysocina Region
Veselá, Markéta ; Macháček, Jaroslav (advisor) ; Vondráková, Zuzana (referee)
The diploma thesis deals with the topic of sustainable tourism development at the regional level. This phenomenon is elaborated on the example of Vysocina Region. To evaluate sustainability of its development, the potential of this touristic destination is researched regarding various areas, including key products. These are subjected to comparisons with recommendations of significant tourism organization for the purpose of assessing the sustainability of tourism. The diploma thesis also includes a comparison with other Czech regions experience as a touristic destination. Vysocina Region has favourable initial conditions for its sustainable development, especially regarding supply of key products, which include both environmentally friendly goods and cultural attractiveness contributing to the personal development of individuals and promoting intercultural tolerance. The main issue appears to be the spatial imbalance of its development in the region, caused mainly by the concentration of tourist activities to certain areas and low local initiative in the less attractive areas. The diploma thesis proposes a number of solutions, such as utilization of geocaching and products of gastroturism, supporting the foundation of local destination management organisations, promoting cycling tourism and the foundation of highly visited tourist destinations.
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Business plan
Husák, Lukáš ; Srpová, Jitka (advisor) ; Mísař, Jan (referee)
The purpose of this thesis is to demonstrate the creation of a company business plan focused on mediating temporary jobs through the use of mobile applications and websites. Furthermore the thesis articulates, how the business plan serves to assess the project´s feasibility and evaluate the return on investment. The theoretical part describes the characteristics of the business as well as the methods of creating a business plan. In the practical part these discoveries are applied to the formation of a business plan. The paper will give a brief introduction of the company followed by a description of the business opportunities, company goals, market potential, competition analysis, market strategy, implementation plan, constructing a financial plan, return on investment calculations, and establishing conditions for success. The conclusion is devoted to an overall assessment of the business plan.
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Chytrá a udržitelná města v kontextu vědecké a inovační strategie EU
Horniecká, Marie ; Žamberský, Pavel (advisor) ; Procházková Ilinitchi, Cristina (referee)
The thesis explores how the EU support to research and innovation towards urban sustainability is designed, what the existing EU intiatives striving for achieving smart and sustainable cities are. The analysis of theoretical approaches forms the basis for developing the definition of smart and sustainable city for the purpose of this thesis. An overview of the principal EU strategic documents which address urban sustainability together with European networks is provided in order to demonstrate the linkage to the research Framework Programmes. A separate chapter is devoted to the analysis of the most pressing challenges European cities face nowadays. Database of EU funded research and innovation calls and projects is examined (E-CORDA). Calls and projects related to urban areas are identified and juxtaposed with the urban problems. Final recommendations concern with social aspects of sustainability which should be, in the author's opinion, addressed in future EU research Framework Programmes with a particular attention.
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Clustering and regression analysis of micro panel data
Sobíšek, Lukáš ; Pecáková, Iva (advisor) ; Komárek, Arnošt (referee) ; Brabec, Marek (referee)
The main purpose of panel studies is to analyze changes in values of studied variables over time. In micro panel research, a large number of elements are periodically observed within the relatively short time period of just a few years. Moreover, the number of repeated measurements is small. This dissertation deals with contemporary approaches to the regression and the clustering analysis of micro panel data. One of the approaches to the micro panel analysis is to use multivariate statistical models originally designed for crosssectional data and modify them in order to take into account the within-subject correlation. The thesis summarizes available tools for the regression analysis of micro panel data. The known and currently used linear mixed effects models for a normally distributed dependent variable are recapitulated. Besides that, new approaches for analysis of a response variable with other than normal distribution are presented. These approaches include the generalized marginal linear model, the generalized linear mixed effects model and the Bayesian modelling approach. In addition to describing the aforementioned models, the paper also includes a brief overview of their implementation in the R software. The difficulty with the regression models adjusted for micro panel data is the ambiguity of their parameters estimation. This thesis proposes a way to improve the estimations through the cluster analysis. For this reason, the thesis also contains a description of methods of the cluster analysis of micro panel data. Because supply of the methods is limited, the main goal of this paper is to devise its own two-step approach for clustering micro panel data. In the first step, the panel data are transformed into a static form using a set of proposed characteristics of dynamics. These characteristics represent different features of time course of the observed variables. In the second step, the elements are clustered by conventional spatial clustering techniques (agglomerative clustering and the C-means partitioning). The clustering is based on a dissimilarity matrix of the values of clustering variables calculated in the first step. Another goal of this paper is to find out whether the suggested procedure leads to an improvement in quality of the regression models for this type of data. By means of a simulation study, the procedure drafted herein is compared to the procedure applied in the kml package of the R software, as well as to the clustering characteristics proposed by Urso (2004). The simulation study demonstrated better results of the proposed combination of clustering variables as compared to the other combinations currently used. A corresponding script written in the R-language represents another benefit of this paper. It is available on the attached CD and it can be used for analyses of readers own micro panel data.
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The analysis of an impact of realised projects of the OP Prague - the competitiveness of program period 2007-2013
Kellnerová, Markéta ; Wokoun, René (advisor) ; Krejčová, Nikola (referee)
The purpose of this dissertation is to evaluate an impact of realized projects of Prague operating program The competitiveness on a development of the Prague region. Theoretical part is dedicated to formation and development of regional politics, consequent establishment of the EU and its dividing into the program periods including given aims. Subsequently, the dissertation examines the possibilities of using the funds of the EU, after, these possibilities are discussed, specifically for the CZ. Due to the fact, that it is the OP which is referred only to the capital city Prague, one chapter is given to this issue. The last section of the theoretical part is an implementation of the OP. The practical part is concerned about quantitative and financial analysis of the OP, which is divided into the program years. In the end of the practical part, an effect of the OP is totally evaluated, mainly its impact on the development of Prague through horizontal subjects and achieving of set indicators. Finally, the effect on the region of Prague is evaluated, in terms of applicants for funds.
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