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Communication and it's technological support in concrete organization
Rosická, Tereza ; Střížová, Vlasta (advisor) ; Kubeš, Jiří (referee)
For as much as GfK Company is now reorganized, because all management has been changed, all processes are changing as well. One of this process is even process of communication, which until this time wasn't specifically solved itself. Especially due to this, is very hard to describe this process and sort. Object of this work is try to analyse process of extern and intern communication in GfK Company and simultaneously try to offer any suggestion to improve. To deals with all processes of this company isn't able due to extend of this work, and since GfK Company deals with market research and public mind, in this work is concentrated attention to communication by main activity of company. By these processes is communication with respondents and with clients, according to extern communication. In as much as communication with respondent, this work is focused mainly on household panel, because this company has from this most information (as primary data ). Same the internal communication is focused by main process of GfK Company, and that is data transmission and processing. These processes are for company basic, the most interesting and themselves right progress influenced the company as a whole, like a name and prestige and like an income. The work is separated to two main parts. The first part deals with theoretic problems. The main ideas are approached there, that are taking processes, information, communication and systems. The communication is research by social view and by technological view, so how communication is influenced by ICT, and it's positive or negative. The second part is focused to solve the concrete problem of GfK Company. In the first time is introduced the GfK, later are developed processes of internal and external communication. Next parts describe present situation and true using of ICT. According to this information are in conclusion mentioned any suggests and recommends how to improve these processes.
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The influence of income taxeson the inequality rate in the Czech Republic
Chvojková, Tereza ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The goal of this thesis is to analyse the influence of income taxeson the inequality rate in the Czech Republic. The incometaxes in this paper include the person income tax, the health insuranceand the social security insurance. In the relevant period a significant change in the system of income tax was implemented. While the year 2007 was the last year when tax brackets, i.e. the concept of the progressive tax system, were used, since 2008 we encounter the so-called flat tax where the rate is set at 15%, i.e. the linear tax system. The first chapter of this paper looks into the possibilities of analysing the tax progressiveness in general. The presentation of the methods proceeds from the simplest to the more complicated ones. The second part sums up the results of several foregoing researches in this field. The third chapter deals with an analysis of gross monetary income of households and their tax burden. This analysis and the one carried out in the fourth chapter are based on data provided by the Czech Statistical Office. The fourth chapter of this thesis studies the development of tax progressivity in the relevant period. For this analysis four methods were chosen: the Lorenz 5 curve and the Gini coefficient,the Musgrave-Thin index, the Kakwani index and the Robin Hood index. From the results reached by these indexes can be concluded that the level of income tax progressivity in the Czech Republic is low.
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Dluhove financovani transakci ve Stredni Evrope a dal
Halás, Vladimír ; Dvořák, Petr (advisor) ; Janda, Karel (referee)
Paper concentrates on issues regarding Leveraged Buyout transactions. It briefly depicts most common structure of transactions and means of financing. Substantial space is dedicated to two main participants on leveraged buyouts; investment banks and private equity funds. Instead on focusing on thoroughly described financing of the acquisition via secured bank loans we dedicate space in the thesis to mezzanine finance and high yield bonds. Second part of the thesis analysis latest development in the two main and most active regions regarding mergers and acquisition activity (Europe and USA) and compares Central Europe with it. Although capital markets developed substantially over past decades they are still lagging significantly former.
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The influence of the taxation on donating to non-profit organizations
Špetla, Ondřej ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
The thesis examines the influence of the tax deduction by reason of granting the donation on the taxpayers' behavior. The examination is working with Household Expenditure Survey (2004, 2005) of Czech Statistical Office and with author's own questionnaire survey (2007). In the first part the regression of demographical and economic characteristics on the amount of donation and its probability is run. There are the internal opinions of informant according to the filled questionnaire described in the second part. The regression was processed using Logit, Probit and Tobit models; the following section consists of frequency analysis.
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Analysis of company's cash flow and liquidity
HAVRAN, Tomáš
The aim of the thesis entitled "Analysis of liquidity and cash flow" is to analyze liquidity and cash flow of the company. The theories then apply in terms of the selected company. The first part of the thesis contains theoretical knowledge about cash flow, liquidity and bankruptcy and credibility models. It describes what is cash flow and its division. Furthermore, the preparation methods of the statement of cash flows and what is the difference between cash flow and profit. The following is a division of liquidity in the current ratio, quick asset ratio and cash position ratio. This thesis also deals with the definition of the concept of net working capital. At the end of the theoretical part describes selected bankruptcy and credibility models with calculation procedures. The second part deals with the analysis of liquidity, cash flow and bankruptcy and credibility models. For this purpose were used statements of the selected company VESAS, s.r.o. (balance sheet and statement of profit and loss). On the basis of these statements was prepared the statement of cash flows which was supplemented by additional indicators containing cash flow. Furthermore, all three types of liquidity were calculated and subsequently concluded that if the company has problems with the payment obligations. Based on bankruptcy and credibility models was rated financial health of the company.
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Venture Leasing
Štěrbová, Anna ; Hnilica, Jiří (advisor) ; Kopalová, Helena (referee)
The paper introduces venture leasing as a complement to venture capital. Venture leasing provides additional funds for start-up companies in exchange for equity stake in the company. This financing option is commonly used in the United States, but started being implemented in Europe as well.
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Mesuring of economic performance of regions
Pešl, Dmitrij ; Musil, Petr (advisor) ; Kahoun, Jaroslav (referee)
The aim of this diploma thesis is to cover the catching up with the economic level among the countries of middle and eastern Europe. More accurately it analyses GDP per capita and household income per capita as one of the key economic indicators. The thesis concretely focuses on analysis of beta and sigma convergence and cluster analysis of the mentioned regions and concurrently at the background of the analysis explains some theoretical terms from areas of economics, econometrics and statistics. The analysis was concluded in IBM SPSS programme which belongs to the most complex, user friendly and professionally often used expert tools. The data for the analysis were used from Eurostat.
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Comparison of the tax burden of employees in the Czech Republic and in the United States of America
Buček, Jan ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. Equal income distribution in society is analyzed using the Lorenz curve and the Gini coefficient. The calculations indicate progressive tax effects both in the Czech Republic and in the United States with higher rate of tax progression and also higher inequality of income distribution in the United States. In the issue of effective rates of income tax is evident higher tax burden in the United States. Differences of total effective rates are decreasing between both countries.
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Food waste as a social problem - June 2016
Buchtík, Martin ; Pilecká, Jarmila
In June 2016 Public Opinion Research Centre AV ČR, v.v.i., examined the attitudes and behaviors declared by the Czech public with regard to the basic dimensions of the issue of food wastage: (1.) The urgency of the problem and the reasons that motivate individuals to reduce food waste. (2.) The estimated amount of food thrown away in the household and the reasons that lead to food wastage. (3.) The Organization of purchasing and its impact on waste. These findings are then set into the context of international comparisons, especially with Britain and the United States.
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