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Evaluation of the Financial Situation of Company and Proposals to its Improvement
Šulc, Michal ; Lisický, Adam (referee) ; Hornungová, Jana (advisor)
This bachelor thesis is based on the financial situation of OK PYRUS, s.r.o. in 2015-2019 for supporting methods of financial analysis. In theoretical studies, there are several relevant analyzes of financial analysis, which are based on analytical studies. Analytics has a fixed number of overheads and no charts. This practice is based on the fact that it is a very promising and successful solution, as it is a real estate agent, because it is a real-time application of prostitution in the field of financial support.
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Konsekvence spotřebního zdaňování piva v EU
Lisický, Adam
Diploma thesis is focused mainly with the issue of excise duty in EU countries during the period 2003-2015. The first part of the thesis presents an overview of the literature, which summarizes the basic aspects of excise duties, as well as the course and gist of their harmonization process. The practical part is focused on the long-term analysis of the relationship between the rate of excise duty on beer/disposable income of households and the macroeconomic indicators of production, consumption, export and import of beer. In this part, the long-term relationship between these indicators and the adjusted excise rate was not confirmed by correlation analysis. Subsequently, an analysis of the impact of changes in the basic excise rate on the relevant changes in macroeconomic indicators, including changes in the number of breweries and changes in the revenues of excise duty on beer, has been carried out. It follows that a positive correlation between changes in the rate of excise duty on beer and the corresponding changes in the revenue of excise duty on beer can be confirmed.
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Evaluation of the Financial Situation of Company and Proposals to its Improvement
Šulc, Michal ; Lisický, Adam (referee) ; Hornungová, Jana (advisor)
This bachelor thesis is based on the financial situation of OK PYRUS, s.r.o. in 2015-2019 for supporting methods of financial analysis. In theoretical studies, there are several relevant analyzes of financial analysis, which are based on analytical studies. Analytics has a fixed number of overheads and no charts. This practice is based on the fact that it is a very promising and successful solution, as it is a real estate agent, because it is a real-time application of prostitution in the field of financial support.
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Spotřební daň z piva v České republice a ve vybraných zemích EU
Lisický, Adam
Bachelor thesis is focused on the system of excise duty on beer in Czech Republic and selected EU countries. The theoretical part dedicates largely theoretical assumptions needed for an orientation and comparisons between countries. Here are given general information about harmonization of the relevant excise and also the relevant statutory regulation in each country. In the practical part of the thesis deals with the comparison of different systems and rates of excise duty on beer, when the comparison has to decide about their effectiveness. Furthermore, the practical part also focused at determining the real tax burden on consumers and assessing the level of dependence between the amount of excise duty rates and average beer prices.
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