National Repository of Grey Literature 32,972 records found  1 - 10nextend  jump to record: Search took 1.62 seconds. 

Income taxes of legal people by contribution organization with additional economic activity
ŠTERBEROVÁ, Lenka
In my bachelor work I describe how to calculate tax base and tax revenue for non- profit organizations, particularly in budgetary organizations. This organization is set up by Southern Region. The reason for establishing it was to promote education in schools, to train teachers and to provide other school services.

The system and the financing system of psychiatric care in the Czech Republic in the period 2010-2016
Křížová, Natálie ; Lukášová, Tereza (advisor) ; Bartůsková, Lucia (referee)
The bachelor thesis focuses on mental health, which is becoming a socio-economic problem these days. Since there is a constant prevalence of patients with mental illnesses and thus an increase of a burden in the economic system, this work explains the system of psychiatric care, which is crucial for the future development of mental health of Czech population. Based on the analysis of the issue it is evident that the effort to manage the care system to community care will do not contribute to the reduction of treatment costs, but on the other hand, will facilitate the accessibility to psychiatric facilities for patients. The funding of psychiatric care is not based on the national health system, which influences the direction of a large part of the funds for treatment in psychiatric hospitals.

The consequences of the monetary reforms in Czechoslovakia in 1953
Martincová, Petra ; Chalupecký, Petr (advisor) ; Szobi, Pavel (referee)
The thesis focuses on monetary reform in Czechoslovakia in 1953. It concentrates especially on the impact of monetary reform on the population. Based on the hypothesis that the economic situation of the state and of the population has not improved as the monetary reform planned. The thesis describes postwar period of Czechoslovakia for a better evaulating and understanding of the monetary reform. The conclusion of the thesis is that monetary reform didn´t increase economic growth and damaged greatly all social strata of the population. The way how the monetary reform was proclaimed caused loosing population´s confidence in the government and in the currency.

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.

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.

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.

Implementation of the Smart Metering Systems in Energetics in Slovakia
Petreová, Adela ; Machek, Ondřej (advisor) ; Tyll, Ladislav (referee)
The goal of the Master´s thesis is to map the actual situation of transformation of power energy sector to smart grid, find answers to some of the major questions concerning the implementation of smart metering systems, evaluate societal and economic costs and benefits, evaluate trends in legislation, compare the situation in Slovakia with other peer countries from the European Union, and create a follow-up recommendations for Slovakia based on this assessment. The thesis includes detailed critical analysis of the CBA, originally created for Slovakia, using benchmarking with countries with a different calculation approach. The used methodology in this work is a research of available resources, qualitative research of case studies, break-down of the CBA, and expert research through interviewing. The outcome is evaluation of economic and societal contributions of smart metering systems and mapping the process and state of the implementation.

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.

Factors of Success of a Crowdfunding Campaign within Scope of the Czech Internet
Pekárek, Jan ; Kubálková, Markéta (advisor) ; Topolová, Ivana (referee)
Crowdfunding is a way of financing a project when money is raised from a large number of small contributors. The main objective of this thesis is to identify key contributing factors of success of a crowdfunding campaign based on statistical analysis of projects on HitHit.cz. As a further contribution, this thesis aims to provide recommendations on how to create a successful crowdfunding campaign, as well as to review characteristics associated with the biggest crowdfunding portals in the USA and Czech Republic.

The Value of CSR for Czech Consumers
Faradji, Elise ; Štěrbová, Ludmila (advisor) ; Seror, Patricia (referee)
Nowadays consumers purchasing behavior is influenced by new factors such as the social and environmental implication of companies. This is why Corporate Social Responsibility (CSR) is a growing trend which companies need to look after carefully. However implementing an efficient CSR strategy is a complex process for corporations; especially since the core concept of CSR remain quite blurry. The goal of this study is to analyze the perception of consumers towards CSR to find out about the value creation that CSR produce for consumers and its impact on their purchasing behavior. This paper will ultimately help companies to implement their CSR strategy more efficiently. This study aims to contribute by conducting an in-depth analysis of consumers attitudes and behavior towards CSR. If most of researchers are using a quantitative approach this study means to deal with the issue with a qualitative perspective. Indeed twelve semi-structured interviews will support the findings. On top of those practical and physical interviews some theoretical knowledge will be added to the construction of the argument especially to bring a framework that shows the importance of all types of value creation (functional emotional and social). The findings of the thesis emphasize the facts already proven by other researchers; value creation is fundamental to make consumers care about CSR. However the study will show how much skepticism towards CSR can impact negatively consumers purchasing behavior. The research will help companies implementing more successful CSR strategy and develop new solutions to reach customers and influence their purchasing behavior through the creation of value for them.