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Options for financing the operational costs of secondary schools
Moníková, Marie ; Marková, Jana (advisor) ; Mach, Václav (referee)
Final thesis analyzes financial sources of operating cost of secondary schools. Theoretical part is paid to competencies of the founder in funding of secondary schools and to competencies of schools head. There are explained technical economic terms from financing of secondary schools. In thesis is described process compilation of budget, summary of cash flow and explained problematic value added tax. Research part of final thesis is based on make survey. In survey I investigated, if schools are using all of the available sources for financing and if they have revenues in the main activity, if they operate an additional activity and in which domain, whether schools are payers of VAT. Survey was based on randomly asked high schools, established by the Region. Practical part of research investigation brings information about problems, which are presented in front of schools problems in financial are. Thesis served summary of allocation of funds high schools and explains the choices of raising funds for secondary schools.
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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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Comparison of Selected Impacts of New Frontier and Great Society Programs in 1960s
Kojan, Christian ; Johnson, Zdenka (advisor) ; Fabianková, Klára (referee)
This thesis deals with New Frontier and Great Society programs and their impact on social policy of the United States in the 1960s. The main goal of the thesis is to compare impact of both programs on selected indicators of standard of living with primary focus on the poverty rate. Thesis describes antipoverty measures of both programs and analyzes their impact on the standard of living. Hypothesis stating that the Great Society was more successful than New Frontier at reducing the poverty rate could not be proven true because of the immense influence of strong economic growth in the 1960s. Thesis suggests that the biggest success of both programs was the positive impact of the Great Society on education.
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Design of Landscape Management of Horní Počernice
Barešová, Terezie ; Syrovátka, Oldřich (advisor) ; Novotná, Eliška (referee)
This bachelor thesis deals with the assessment of the current landscape management in Horní Počernice and the design of ecological measures, which can be used as a basis for comprehensive land changes of Horní Počernice. The theoretical part defines basic terms of landscaping and landscape ecology. The practical part describes the selected area including processing of ecological characteristics. Ecological measures of landscape are designed to improve the quality of life in Horní Počernice. A research was made to investigate the attitude of residents to the scenic countryside in connection with the expansion of buildings at the expense of vegetation. The conclusion contains an evaluation of the research.
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Analysis of strengthening intellectual property rights on selected economic indicators in selected world countries in years 2013 to 2015
Tománek, Michael ; Zeman, Martin (advisor) ; Maule, Petr (referee)
This paper analyzes the relationship between the protection of intellectual property rights, and selected economic indicators between 2013 and 2015. The topic is the impact of intellectual property protection to economic growth and development. The theoretical part analyzes the different views on the issue of intellectual property, its forms of protection and analysis of international protection. It also defines GDP, GDP per capita, foreign direct investment and research and development expenditure. The practical part analyzes the correlation between these economic indicators and index of intellectual property rights, as an indicator of the strength of protection of intellectual property rights in selected countries. The work focuses on industrial property.
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Economic cooperation between China and Sub-Saharan Africa
Šára, Ondřej ; Jiránková, Martina (advisor) ; Sejkora, Jiří (referee)
Building relations with China is a topic of broad and current interest, when it comes to establishing and deepening new economic cooperation between Sub-Saharan Africa and other regions. This thesis analyses current economic cooperation between these two regions with the prevailing emphasis on the African partner. The thesis is formally divided into five chapters. The first two chapters focus on selected theoretical and factual starting points related to the main topic of the thesis, which create a foundation stone for the other chapters. In the third chapter of the thesis, selected statistical data about current trade and investment cooperation between both partners are introduced. The main goal of the following fourth chapter is to analyze real impact of mutual cooperation on the selected country of Sub-Saharan region. The last chapter of the thesis analyses a relatively problematic and widely discussed issue: the classification and allocation of financial flows from China in the Sub-Saharan Africa.
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Outsourcing and its impacts on company through Enterprise architecture
Štěpán, Jakub ; Šebesta, Michal (advisor) ; Bruckner, Tomáš (referee)
This final thesis is dealing with the theme of outsourcing and its influence on company in connection with enterprise architecture as the main carrier of ongoing changes. Main focus of this thesis is to provide the overview of the area of Enterprise architecture and outsourcing as well as the description of the selected notation of Enterprise architecture modeling, which will be main instrument in describing the transformation. Theoretical part of the work is divided into three parts. Firstly there is description of the enterprise architecture and chosen connected areas, followed by description of the outsourcing process and description of the modeling language ArchiMate. Practical part of the work is composed of analysis, description and evaluation of the transformation of the selected company. Among the main contribution of this thesis there is description of the changes during the transformation using the ArchiMate modeling language and identifying of concrete impacts of outsourcing on Enterprise architecture of the company.
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Taxation of Employee benefits in the chosen EU countries
Nguyenová, Phuong ; Rytířová, Lucie (advisor) ; Finardi, Savina (referee)
This diploma thesis aims to compare taxation of employee benefits in particular EU countries and identify their impact on employees and also employers. The main goal is to summarize the procedures that need to be done when dealing with benefits as well as state several suggestions for prospective reader. The thesis is divided into four chapters. First chapter defines employee benefits. Second chapter analyses benefits from employee's and employer's point of view. Third chapter gives detailed overview of benefits' taxation in selected countries of European Union. These countries are the Czech Republic, Slovakia and Austria. Finally last chapter contains several practical examples which show how to proceed when determining the amount of tax, while simultaneously comparing the differences in taxation between countries.
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