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Taxes and Specifics in School Organization
Tvrdá, Hedvika ; Šredl, Karel (advisor) ; Tichá, Milena (referee)
Tato diplomová práce se zabývala tématem Daně a jejich specifika ve školských zařízeních (se zaměřením na základní a střední školy.) Jsem si vědoma aktuálnosti tématu, a proto jsem jej zpracovávala podle nejnovějších dostupných materiálů a v případě vývoje daňové soustavy jsem nastínila i výhled do blízké budoucnosti. Problematika daní je v dnešní době často diskutovaným tématem v souvislosti se vstupem naší země do Evropské unie. Česká republika jako členský stát musela přizpůsobit svůj daňový systém principům stanoveným právní úpravou Evropské unie. Vzhledem k negativnímu vývoji ve sféře veřejných financí bylo nutné zahájit reformu, která se významně dotkla daní jakožto podstatných příjmů do státního rozpočtu.
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Taxes and Specifics in School Organization
Tvrdá, Hedvika ; Šredl, Karel (advisor) ; Tichá, Milena (referee)
Tato diplomová práce se zabývala tématem Daně a jejich specifika ve školských zařízeních (se zaměřením na základní a střední školy.) Jsem si vědoma aktuálnosti tématu, a proto jsem jej zpracovávala podle nejnovějších dostupných materiálů a v případě vývoje daňové soustavy jsem nastínila i výhled do blízké budoucnosti. Problematika daní je v dnešní době často diskutovaným tématem v souvislosti se vstupem naší země do Evropské unie. Česká republika jako členský stát musela přizpůsobit svůj daňový systém principům stanoveným právní úpravou Evropské unie. Vzhledem k negativnímu vývoji ve sféře veřejných financí bylo nutné zahájit reformu, která se významně dotkla daní jakožto podstatných příjmů do státního rozpočtu.
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The Company in a Competitive Environment
Zeman, Marek ; Šrédl, Karel (advisor) ; Svoboda, Roman (referee)
This bachelor dissertation deals with a position of the selected company in a competitive environment. The dissertation is divided into two parts, theoretical and practical one.
The theoretical part determines substantial terms which have been mentioned within the dissertation and creates reinforcement for practical part of the thesis. The latter part identifies mainly terms like a company and its goals, fundamental types of competitive environment and analysis of internal and external environment. The practical part is devoted to the analysis of the company METAL STEEL s. r. o., which sells stainless and carbon steel. The financial analysis, collecting chosen ratio indexes, helps to evaluate a situation of the company. Further more there is a description of the main competitors on the market. The current position of the company is reviewed in accordance with comparison method. The SWOT analysis was utilized for identification of strong and weak aspects/points of the company in the conclusion part of the thesis.
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Financing office and its budget
Šancová, Karolína ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
The aim of this thesis is based on theoretical and practical bases to analyze the management of the municipal office in Říčany in 2011-2014 and based on the analysis to propose measures that will improve the management of the municipality. The thesis is divided into theoretical and analytical part. The theoretical part deals mainly with the characteristics of management municipality. This section also lists financial analysis methods that are used in the public sector. The analytical part describes the selected community. This section mainly assesses the municipal economy in 2011-2014. There are analyzed various income and expenses in those years. Revenues and expenditures are also evaluated in terms of comparability. On the basis of financial analysis are also calculated ratios. In the end, there is an assessment of municipal management.
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Creation of Internal Directives in the Contributory Organization
Kouřilová, Jana ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
This diploma thesis explains the meaning for creation of internal directives in accounting, management and application of the financial control in the contributory organization. It focuses on the continuity of internal accounting directives to valid regulations of the Czech Republic and its consistency with other internal regulations of the entity, including accounting practices. Clarifies financial control processes and highlights the importance of the existence of internal rules as an essential part of the management of each legal entity. The theoretical part deals with general characteristics of the contributory organization as a part of the public sector, creating internal directives of the entity and the importance of financial control, including its structure. The practical part is divided into two parts. The first part analyses the current internal accounting guidelines of the organization proposing measures to remedy identified deficiencies. The second part is characterized by the formation of new directives in the contributory organization
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Financing of Cadastral Office for the region Olomouc
Sádecká, Šárka ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
This thesis is focused on the topic of financing the organizational division
of the state. The topic of this thesis is an analysis and an evaluation of the economy
of the Cadastral office for the region of Olomouc in years 2011-2015. The evaluation
of the economy is based on a detailed analysis of incomes and expenses in the monitored period. Based on the outcome of this analysis the author will then propose precautions
to improve the economy of the Cadastral office for the region of Olomouc. The thesis contains an analysis of collecting the administrative charges depending on the maintnance expenses and a proposal of an optimalization of the height of these charges with respect
to the overall effectivity of using the state funds.
The first part of the thesis is focused on a research from specialised literature, where there is an explanation of the problems linked with financing the public sector, public funds or the economy of the organizational divisions of the state. In the second, empirical part there are the chracteristics of the author subject of choice and
the information gathered is compared with practical application in the chosen subject of
the administration, with the goal of proposing an optimalization to improve the economy.
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Knowledge Economy and Education in the Czech Republic
Dupalová, Barbora ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
This thesis deals with the knowledge economy and education in the Czech Republic. The first part describes the concepts that belong to the knowledge chain and consequently is characterized by knowledge-based economy. Another section is devoted to human resources and human capital. In the last chapter of the theoretical part is defined topic of education, which is characterized by an international classification system for lifelong education further and adult education. At the end of defined levels of the education process in the Czech Republic.
The analytical part of the thesis deals with the international comparison of educational attainment Czech Republic, according to Eurostat, and within the evaluated countries of the OECD. The second part is focused on the research in order to obtain an opinion and the population's access to further education and improving their qualification.
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Economic Aspects of Education at Language Schools in the Czech Republic
Dvořáková, Miroslava ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
The Master´s thesis is focused on financial sources invested in education at language schools in the Czech Republic. The theoretical part gathers data associated with the topic and is based primarily on the specialized literature. From the characterization of linguistic companies, it is obvious that this type can be described as a non-formal type of education. According to the international classification it belongs to the post-secondary non-tertiary education. Information obtained in the theoretical part will be important for the analytical part of the thesis. The practical section describes mostly language schools, analyses their offer of linguistic classes for public in detail. Both economic and non-economic criteria will be analysed and compared. The conclusion of the thesis presents evaluation of the previous parts. It is clear that the competition in the particular market is strong, and therefore it is necessary for every company to strive for some kind of competitive advantage. Regarding the choice of a suitable linguistic course from the point of view of a student, we suggest several factors that one should consider. Generally, it has been proven that investment in any kind of education is always considered a good investment.
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The company in a competitive environment
Dvořáková, Lenka ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
The Master´s thesis is dealing with characteristic of a firm in competitive environment. The theoretical part describes various forms of markets, both perfect and imperfect competition. Furthermore, in this part will be characterized the concept of marketing mix, internal and external environment of a company, and also selected analyses from both these environments. The main part of the thesis is focused on three media agencies, which will be described in detail. Also, locations where these agencies operate will be described. Locations determine positions of these firms in the market and their respective competitive powers. In the analysis section, I will apply the Porter Five Forces model and the SWOT analysis on these selected firms. Subsequently, I will be dealing with advertisement since it is a crucial part of the marketing mix, very important for comparison of the agencies. The practical part will present a research and a questionnaire. The research is focused on the influence of advertisement on public. The questionnaire is dealing with cultural events. The thesis compares total revenues, analyses results of the investigation, and proposes ways that the selected agencies could achieve better position in the market.
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Human Capital and Investing into it in the Selected Company
Kosa, Kristina ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
In this graduate work studied problems of human capital and investing in it. Currently, the concept of human capital is widely used. From all enterprise resources, especially in human capital contains the greatest scope for increasing the efficiency of the functioning of modern enterprise. Human capital is becoming the object of investing together with technical equipment, buildings, technologies. The theoretical part describes the basic concepts of human capital, basic viewpoints on human capital theory. The goal of this graduate work is the comparison points of view on the human capital theory and forecasts of market development of human capital in the Czech Republic and the Russian Federation. In the practical part analyzed investing behavior of the Russian group of companies Master in human capital.
The task of the practical part is to find out how the company trying to develop its human capital.
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