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Economic evaluation of selected agricultural company with a focus on vegetable production
Krejzová, Jiřina ; Škubna, Ondřej (advisor) ; Petra, Petra (referee)
This thesis deals with the evaluation of the economic situation and performance data of selected agricultural company, economic evaluation of the level of its operations in the area of crop production with a focus on vegetable production for the period 2011 - 2015. The work includes a theoretical part, in which the definition of an agriculture, its functions and properties, as well as factors affecting results of operations, basic accounting documents, indicators and methods of financial analysis is described.
The practical part contains an analysis of management and economic evaluation of selected agricultural society Agrokomplex Ohře Inc. in the period 2011 - 2015. Based on the results of the analysis of the company and the assortment of vegetables the recommendations for improving of the efficiency of management in the chosen company are given.
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System of plans and budgets - the theory and experience
Šnáblová, Olga ; Menšík, Michal (advisor) ; Přibyl, Jiří (referee)
The main aim of the thesis work is a description of internal budgeting. The work is divided among eight basic questions concerned with company budgets compared with my observations from the firm. Theoretical part came out from a basic managerial accounting literature. Internal information, methods and tabs from branch of Japanese firm which act her business in a local Czech market.
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Detection of Differential Item Functioning with Non-Linear Regression: Non-IRT Approach Accounting for Guessing
Drabinová, Adéla ; Martinková, Patrícia
In this article, we present a new method for estimation of Item Response Function and for detection of uniform and non-uniform Differential Item Functioning (DIF) in dichotomous items based on Non-Linear Regression (NLR). Proposed method extends Logistic Regression (LR) procedure by including pseudoguessing parameter. NLR technique is compared to LR procedure and Lord’s and Raju’s statistics for three-parameter Item Response Theory (IRT) models in simulation study based on Graduate Management Admission Test. NLR shows superiority in power at low rejection rate over IRT methods and outperforms LR procedure in power for case of uniform DIF detection. Our research suggests that the newly proposed non-IRT procedure is an attractive and user friendly approach to DIF detection.
Fulltext: content.csg -  PDF
Plný tet: v1229-16-version2 - PDF; v1229-16 - PDF
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Higher education in Austria: the rule of law , case studies and implications for Czech Republic
Kravcivová, Aneta ; Neumann, Pavel (advisor) ; Antal, Jarolím (referee)
In 2015, Wien Wirtschafsuniversität ranked among economic universities regularly disclosed on the Financial Times in position number 42. The University of Economics last three years, around 80th place. Why is this so? In the context of this thesis is to analyze not only the legal prerequisites for successful graduates of the master's program Finance and Accounting, but also deals with the practical use of knowledge on the labor market resp. As well as the current unemployment of graduates in what fields they can work, etc. In this work also deals with the human capital theory, which explores the motives for higher education. They are given different conditions during their studies at WU and Economics, as well as development starting salary after graduation. The last chapter contains examples that would be good to apply in the Czech higher education system. The question remains, why WU placed on better positions than ALL? According to the author's investment in science and research in Austria - currently invest nearly 2% of GDP, as well as 100-year-old development WU, when no interruption to develop economic theory and their application in practice, as well as linking university knowledge with practice.
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Analysis of the Communication strategy of ČSOB, a.s.
Le Thi, Huyen ; Zamazalová, Marcela (advisor) ; Bradáč, Jan (referee)
This thesis deals with the banking market and it is focused on the account in the Czech Republic. The aim is to assess the impacts of the chosen communication strategy on the target group in connection with the launching of new products. The first part focuses on selected theories. The second part deals with the Bank itself and analyzes the current communication strategy. The last part research examines the effectiveness of communication campaign and the impact of the new strategy on changes of consumer perceptions and decisions. Besides the data gained from the primary research, there were a lot of secondary data such as an internal company data and data from the research of MML-TGI or data from Nielsen Admosphere that were used also as well.
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Analysing options to increase the attractiveness of graduates of the University of Economic, Prague in the labour market
Pospěchová, Michaela ; Jarošová, Eva (advisor) ; Motlová, Veronika (referee)
The thesis focuses on analysing the possibility of increasing the attractiveness of graduates of the University of Economics Prague (VŠE) in the labour market. It maps the opportunities for enhancing the knowledge and skills beyond the scope of the regular instruction. The theoretical part among others includes an overview of the historical development of the number of university graduates and their employability in different fields. Furthermore, it focuses on the interpretation of selected theories of career management, the topic of career development and the career management skills, the so called new careers and new psychological contracts (all in relation to university graduates). The empirical part includes the analysis of students potential activities that may play a role in their entry in the labour market. The empirical investigation was carried out focused on the expectations of employers in relation to graduates and to what extent do employers take into account graduates previous activities for acquiring knowledge and skills beyond the scope of their studies. The results of the work are the practical recommendations for students / alumni of VŠE justified on the basis of the analysis.
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Value of Statistical Life: Estimation for the Czech Republic
Přenosilová, Klára ; Dušek, Libor (advisor) ; Rod, Aleš (referee)
This work combines economics and law and shows how the results of economic estimations can be beneficial and useful for the legal practice. Concerning the economic theory, this work is based on the theory of compensating wage differentials, which originate in the labour market in order to compensate workers on riskier jobs for the higher probability of fatal and non fatal work related accident. On the basis of compensating wage differentials caused by the different level of work related risk in different industries, I estimated the value of statistical life in the Czech Republic. The estimated value of statistical life ranged between 86.2-96.8 million CZK. In the legal practice these estimations could be used as reference amounts when compensating for the non-pecuniary damage in case of bodily injury and killing.
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The possibilities of using electronic archiving in accounting
Muziková, Klára ; Mejzlík, Ladislav (advisor) ; Hora, Michal (referee)
This diploma thesis deals with an electronic (digital) archiving issue and its using in the financial accounting and general company matters. The thesis is divided into two main parts - theoretical and practical. The theoretical part includes the legislative framework in the archiving theory, after that there is an analysis of means for the internal and external communication in companies. At the end of the theoretical part is contained an archiving standardization, archiving strategies and some products and solutions to a trustworthy electronic archiving in organizations. The practical part is based on the author's survey about using the electronic archiving in the Czech Republic. The procedure of the survey was performed by sending of an electronic questionnaire. At first, the structure of respondents is pursued, in the second part follows the analysis of the reached outcome.
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Economic, legislative and social impacts of gamble gaming and bets in the Czech Republic
Tausch, Michal ; Peková, Jitka (advisor) ; Lechner, Tomáš (referee)
This thesis analyzes gamble gaming, bets and lottery in the Czech Republic. Historic context of hazzard and view of economic theory and the game theory is described in details. This thesis deals with the economic, social and legislative impacts of gamble gaming and bets. Current changes and issues are analyzed in depth, there are also views of the particular subjects included within this analyze. The thesis proves via argumentation the inadequacy of the current legislative framework in the field of gambling and predicts what possible consequences the extensive legislative changes may bring. The Thesis studies the approach of former works dealing with the subject and methods of hazzard social expenses quantification. Current environment of gambling is analyzed on the country level as well as on the municipal level (As an example town Třešť and Jihlava were chosen).
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Output-Inflation Trade-off After a Quarter of a Century of Inflation Targeting
Kamarád, Martin ; Potužák, Pavel (advisor) ; Kadeřábková, Božena (referee)
This thesis estimates the treatment effect of inflation targeting adoption on inflation, inflation variability, output, and output variability for 25 explicit inflation targeting countries. I implement the propensity score matching methodology that takes into account the problems of non-experimental nature, such as selection bias or selection on observable, and allows me to effectively mimic properties of randomized experiment and compute unbiased treatment effect estimates. I introduce a variety of propensity score matching methods that were recently developed in the treatment effect literature, including Nearest Neighbor, Radius matching, Kernel matching, and Inverse Probability Weighting. The results indicate that both industrial and developing inflation targeting countries exhibit lower inflation levels and at the same time higher output growth than non-targeting countries. The estimates are however in most cases statistically insignificant. Moreover, it appears that both industrial and developing countries achieve combination of lower inflation variability and output variability compared to non-targeting countries. Nonetheless, majority of the estimates are again statistically insignificant. The results are to a small extent sensitive to the choice of propensity score matching method. Radius matching with tight calipers (r=0.005, r=0.001) tends to provide the most reliable estimates. Balancing properties of the models are reasonable and compared to the previous research the standardised biases are quantitatively better.
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