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The function and role of profit in the company
VRZÁKOVÁ, Tereza
To evaluate the role and importance of its profits in the corporate practice of measuring, mapping the factors affecting its size. On the basis of the financial statements of the chosen company to analyze the time evolution of the profit resp. development of it designed ratios for 3-5 years.
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Marketing Plan of MAGICAM HD SOLUTIONS, Ltd
Pařízek, Aleš ; Hesková, Marie (advisor) ; Harantová, Monika (referee)
The main goal of the bachelor study is to create functional marketing plan for year 2017 that is consistent with the existing long-term marketing strategy. This thesis is created for use in business company MAGICAM HD SOLUTIONS Ltd. The core of the thesis is devided into theoretical and practical part. The first part laid the foundations basis of the terms used in the marketing planning, it is described the relationship marketing strategy, plan and tactics and role in the functioning of the marketing plan of the company. The second part contains the characteristics of the company, the analysis of external and internal factors affecting the company, SWOT analysis, setting goals and designing procedures by which the company will achieved set go-als. The practical part also contains specific steps in the action programs and timetable. Finally the thesis evaluates individual parts and contribution to the company.
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The analysis of price elasticity of demand for beer
Hromadníková, Kateřina ; Mirvald, Michal (advisor) ; Babin, Jan (referee)
The thesis analyses price elasticity of beer demand. Hypothesis about inelastic demand is tested first for nationwide level and then on data of specific brewery. Elasticity was determined by regression analysis, specifically by ordinary least squares with all variables expressed in logarithmic form. Consumption of beer is the endogenous variable and price of bottled beer (price of one hectoliter of beer in case of brewery), average gross income and price level are in the role of the exogenous variables. The hypothesis about inelastic demand was successfully proved. Price elasticity estimates range from -0,66 to -0,2. In case of specific brewery price was not significant. On the other hand, average gross income seems to be the significant determinant. According to income elasticity beer seems to be luxury good in case of specific brewery and necessity in case of nationwide level.
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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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Internal Migration in PRC: function, role and impact on Chinese economy
Čermáková, Zuzana ; Stuchlíková, Zuzana (advisor) ; Procházková Ilinitchi, Cristina (referee)
The purpose of this thesis is to analyze the process of internal migration in Peoples' Republic of China. It focuses on low-skilled rural migrant workers, their overall characteristics, role in the economy and their status within Chinese society. This analysis aims to prove that despite the fact that rural migrants represent an essential element of Chinese economy, and have contributed by a great deal to China's economic take-off, they are still a very discriminated group of Chinese society and are constantly facing violations of their rights.
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The influence of selected ECJ judgements on the forming of common commercial policy of EU
Vicherek, Ondřej ; Bič, Josef (advisor) ; Procházková Ilinitchi, Cristina (referee)
The goal of my diploma thesis is to describe the influence of ECJ decision making on the common commercial policy ("CCP") of EU. Specifically my thesis examines what factors influence ECJ decision making about direct effect of trade agreements implementing CCP. These factors are applied on several treaties, where the court has not yet decided on their potential direct effect and on a present case at ECJ on direct effect of WTO treaties. With regard to the goal of my thesis an important part of my thesis deals with the development of ECJ decision making. Methods applied in my thesis are analysis and comparison of selected judgements that influence the CCP of EU. After proper analysis I found out that the main motiv behind ECJ decision making is that, if the negotiating position of EU is to be deteriorated, the ECJ is likely to find that the treaty does not have direct effect. Other factors are of secondary character. Examining the influence of decision making of ECJ on direct effect of trade agreements is important, because the role of ECJ influences the legal certainty of subjects about direct applicability of international trade treaties.
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Emergency preparedness and protection of the inhabitans in the national company Budějovický Budvar in the release of hazardous substances
JIRKA, Martin
The thesis describes the issue of emergency preparedness and protection of the inhabitants in the National Corporation Budweiser Budvar during the release of hazardous substances. The thesis is focused on important aspects that determine the drafting of emergency documentation. One of aspects is the amount of hazardous chemical - ammonia. The total ammonia content in the object is 22 tons. This amount is according to the Act No. 59/2006 Coll., concerning prevention of major accidents as a sub-limit amount and not as an object into group A or B. On these not-classified resources are not subject to some duties under this Act, especially the obligation to prepare an emergency documentation (except where the regional authority include in the emergency plan then must provide and update the required documents). This paper doesn´t discuss by the massive leakage of 22 tons of ammonia. On the basis of analyzes were identified two sources of the risk. The first is a reservoir about the content of 10 tons which is located on the roof of the engine room. Maximum real filling is around 6 tons. The second source of risk is an expansion tank about the content of 14 tons, which is located in the building with cylinderconicals tanks (CKT). Considered fulfillment of the expansion vessel is about 7 tons. Although in this case is not about buildings and facility in which is treated with such a amount of dangerous chemical substances, which would belonged to the relevant group, I will perform available analysis according to a regulations issued or supportively used to analysis and risk assessment in according to the Act No. 59/2006 Coll., concerning prevention of major accidents. Harmful effects of ammonia are another important aspect. According to the Notice of the Ministry of Interior No. 103/2006 Coll., concerning establish principles defining the emergency planning zone and the extent and method of preparation of an external emergency plan, ammonia is taken as moderately toxic substance that irritates the eyes, mucous membranes, and in high concentrations can cause death. The great advantage from the point of view of the protection inhabitants are the warning properties. Characteristic pungency is already known in very weak concentrations. Also disposal of hazardous concentrations isn't technologically challenging, due to its solubility in the water. Another dangerous effect, except the toxicity is its explosiveness (explosive limit from 15 to 28 %) and flammability. Fortunately controlled condensing pressure prevents ignition and explosion of ammonia. Risk of the explosion and ignition of ammonia isn´t analyzed in this thesis, because the range of effects caused by leakage of several tons, is from a toxicological point of view more threatening. Impacts of hazardous concentrations aren´t threat only for people but also for animals and the environment. The thesis focuses on the analysis and evaluation of risks. The results of this research are an important element of the draft of emergency documentation. During the processing is calculated with methods IAEA-TECDOC-727, Dow's Chemical Exposure Index, Estimation of toxicity and software modeling program ALOHA. Further research is being done by brainstorming and semi-standardized interviews with employees of the company. In conclusion of the thesis is appropriate the drafting of emergency cards and emergency documentation (although not in range under the Act of concerning prevention of major accidents), according to which the reaction proceeded for any leakage of dangerous chemicals (ammonia) into the environment and the protection of workers which occur at the public premises or in the premises of the zone of impact of ammonia spilled outside the area Budweiser Budvar, NC. The use of the draft of emergency documentation is also conditioned by the location of the object in relatively densely populated areas of the county town of České Budějovice.
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Role of the chancellor in the foreign policy of the Federal Republic of Germany: Angela Merkel
Farská, Kateřina ; Druláková, Radka (advisor) ; Dubský, Zbyněk (referee)
This master thesis is concerned with the role of the chancellor in the foreign policy with respect to the institutional possibilities that the German political system provides him, and also with respect to the personality of the chancellor - it strives to answer the question, if it is possible to identify the personality impact in the chancellor foreign policy positions. As the case example the current chancellor Angela Merkel has been chosen, who serves for a period long enough to carry out the research and who is at the same time well-respected personality abroad. The thesis comes to the conclusion that the chancellor has the rights to intervene in the foreign policy and uses those rights. By means of the discourse and content analysis of chancellor's speeches it has been possible to identify foreign policy preferences of the chancellor which can be associated with her personal life experience.
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Information systems security penetration testing
Klíma, Tomáš ; Doucek, Petr (advisor) ; Čermák, Igor (referee) ; Čapek, Jan (referee) ; Štubňa, Ivan (referee)
The aim of this dissertation thesis is to develop new methodology of information systems penetration testing based on analysis of current methodologies and the role of penetration tests in context of IS/IT governance. Integral part of this aim is evaluation of the methodology. The first part of the thesis is devoted to the presentation of history and current state of research in selected area, definiton of basic terms and introduction of role of the penetration tests. This part is followed by the review of relevant sources and comparative study of current methodologies with a goal to identify their weaknesses. Results from this study are further used as a basis for new methodology development. Classification of IS penetration tests types and testing scenarios are also included. The second part includes design of new methodology, at first its history, structure and principles are presented, then its framework is decribed in high level of detail. In the third part the reader can find (theoretical and practical) validation. The biggest scientific contribution is the methodology itself focused on managment of penetration tests (which is the area currently not sufficiently descibed). Secondary contribution is the extensive review and the comparative analysis of current methodologies. Contribution to the economic and technical (practical) application we can mainly see in the development of new methodology which enables companies to improve management of penetration tests (especially planning, operational management and implementation of countermeasures).
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