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Establishing of Hairdresser Saloon
Zemanová, Světlana ; Klika, Pavel (referee) ; Chládek, Libor (advisor)
This bachelor thesis is about business plan for establishment hairdresser's saloon. There are information about choosing the right type of enterpreneur in teoretical part. It means deciding between limited company and self-employment and analysis of the very begining of runing hairdresser's saloon. In the practical part there are aplicated marketing mix, SWOT analysis, financial planing and profitability.
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Comparison of Taxation of Students in the Czech and Slovak republic
Uhríková, Anna ; Kovaříková, Pavla (referee) ; Kopřiva, Jan (advisor)
The bachelor´s thesis is focused on the taxation of student’s incomes. These are the students studying and employed in the Czech Republic and Slovakia. The thesis contains the characteristics of the basic concepts necessary to understand the correlations which are contained in other parts of the work. The main objective is to identify differences between the tax systems and compare them. Overview of optimal alternative taxation should help students in selecting the most suitable employment.
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Uplatnění paušální daně u příjmů ze samostatné činnosti
Svobodová, Markéta
Svobodová, M. Application of a flat tax on the income from self-employment. Bachelor thesis. Brno: Mendel University, 2023. The bachelor thesis deals with the application of expenditure as a percentage of income and a flat tax on a self-employment income. The theoretical part is devoted to expenditure as a percentage of income, the flat tax regime, tax relief, social and health insurance. The flat tax was introduced in the Czech Republic in 2021 and has undergone certain changes. The thesis introduces model examples of the application of expenditure as a percentage of income and the use of the flat tax. The aim of the thesis is to evaluate the tax and levy burden when using the flat tax and when applying expenditure as a percentage of income. The thesis concludes with a recommendation for a flat tax.
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Business plan of selected business entity
VESELÁ, Nikola
This diploma thesis deals with business sphere and more specifically it is also about creating own business plan. The theoretical part begins with description of terms, which defines the business sphere as it is. Another important part of the theoretical part is the definition of methods which are used for data analysis in business sphere. It is also important to mention that this part continues with strategies and modern ways to deal with competition participating in the same business. The practical part starts where the theoretical part ended, which is applying those mentioned terms into a real use-case. Task of the practical part is to create own business plan for a driving school business. This business has a long history in region of Písek, but the re-do was needed to keep the business alive, which is exactly what this part is about. This part describes the history and the plans for the future by the new business plan. It also contains analysis of current data, the environment and also the legislatures. Economic data are provided as well and the part closes with discussion about business sustainability in the current market situation.
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Why are women becoming more entrepreneurial than man? Case Study: Czech Republic
Halenka, Kateřina ; Kuchař, Pavel (advisor) ; Koendjbiharie, Sarita (referee)
Self-employment has been considered an important part of recovering and growing economy as well as an area of interest of current governing bodies on national and supranational level. Therefore, this study aims to provide deeper understanding, what influences self-employment and how does such influence differ between men and women. Purpose of the study is threefold. First, to synthesize a model of influential factors based on current academic debate. Second, to analyze the case of the Czech Republic (exceptional in higher self-employment growth rates for women than men) to understand whether gender difference phenomenon is universal or only limited to time/space/industry. And third, to analyze what are factors driving self-employment. To answer the question How does influence of factors on self-employment differ between genders? correlation research design is introduced to examine relationships between micro- and macro-environment factors (explanatory variable) and gender specific self-employment rate (response variable). To analyze these relationships, secondary data collected from online open source platforms of national and supranational public institutions are utilized. Firstly, comparability analysis is conducted between male and female (self-)employment development in Czechia. Secondly,...
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Self-employed women and precarity – inspiration from abroad
Dlouhá, J. ; Pospíšilová, Marie
Self-employment is being presented as an appropriate way from unemployment, by the way because it provides higher flexibility and self-fulfilment. However self-employment could be sole (and so involuntary) possibility for women. This report shows how could be situation of self-employed women precarious. By good praxis from abroad it is shown possibilities how to prevent self-employed women from precarious situation or how to moderate it.
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