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Public television in Europe and its involvment in sports
Hozák, Jiří ; Voráček, Josef (advisor) ; Ruda, Tomáš (referee)
Title: Public television in Europe and their involvement in sports Objectives: The main object of this bachelor thesis is to make a draft of new services and ideas for an improvement of ČT Sport channel. This draft will be based on ascertained data, elaborated analysis and comparison of how public television across Europe work. Methods: In the bachelor thesis were used qualitative methods to gather needed data. First was used structured questionaire for communication with chosen employes from foreign public TV. Also were used structured and unstructured interviews with employes from Czech TV, specifically ČT Sport. The last method used was the analysis of secondary data. Results: The results prove high effectivness and usage of all resources available for ČT Sport, that is able to produce high quality content with just a fraction of the budget. The fraction is presented as an amount of resources in comparison with other foreign public TV. Also were compared chosen public TV across Europe, and were indentified high quality services that they provide. These services were implemented to the environement of ČT Sport as a part of my recommendation. Keywords: sport, public television, commercial, sponsoring, license fee, broadcasting rights
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Comparison of broadcasting of Czech Television from Ice Hockey World Championship 2004 and 2015
Svitáková, Martina ; Halada, Jan (advisor) ; Trunečka, Ondřej (referee)
The bachelor thesis Comparison of worldchampionship broadcasting on Czech Television from Ice Hockey World Championship 2004 and 2015 analysis the circumstances of the formation and the progress made by the mentioned television. The thesis is separated into two chapters. The goal of the first chapter is to define terms as sport media, televisual broadcast, broadcasting rights and sports journalism in its historical circumstances. The theory is describing the history of the Czech Television and its role in present society. The next part of these thesis is the chapter of the Czech Television sport channel, which describes its origin and the present condition. The theory is ended by the chapter of history of the championship broadcast, shortly describing the way of medial processing previous home ice hockey championships. The practical part of these thesis is formed as a qualitative analysis trying to ask the questions how and why the project World championship broadcast was created and what competences and responsibilities were rested in. The both of the championship program screenplays were determinated, as well as the authorities responsible for onscreen broadcast. In addition, the audience analysis of each event and the dialogue with the person of Robert Zaruba, greatly participating in the...
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A Comparison of Sport Clubs' Systems of Financing from the Sale of Television Rights
Hejl, Jan ; Šíma, Jan (advisor) ; Ruda, Tomáš (referee)
Title: A Comparison of Sport Clubs' Systems of Financing from the Sale of Television Rights Objectives: The main objective of this thesis was to come up with a clear description of the issues concerning the broadcasting rights in particular football leagues of Spain, Italy, Germany, France, England and the Czech Republic, and subsequently compare the contracts with TV service providers, as well as the money distribution among the participating clubs. Methods: The methods used include an analysis of documents, a comparative analysis and a thorough interview. In order to describe the particular national leagues, a great number of relevant articles and official league news were required to be analysed. This analysis then led to the comparison of the aforementioned leagues. A thorough interview was used for the description of the current Czech environment and was conducted with an employee of STES a.s., Mr. Tomáš Pata. Results: The chief result of the thesis is a clear and comprehensible description of the sale development of television rights in the most prestigious European football leagues, and the subsequent analysis in light of the solidarity in redistributing the money received. Based on this factor, the English Premier League comes out on top as it not only receives the highest amount for its...
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Financial Reporting of Professional Sports Clubs (Wth a View to Main Elements of Intangible Assets)
Filinger, Jaroslav ; Janhuba, Miloslav (advisor) ; Müllerová, Libuše (referee) ; Čáslavová, Eva (referee)
The dissertation thesis concentrates on financial reporting of professional sports franchises. The thesis is divided into eight sections. In addition to introduction and conclusion the thesis includes the section focus on sports economics and five sections consider specific issues of professional sports clubs from accounting perspective. Section 1 accents an increasing importance of sport in society involving growing allocation of financial resources. Entry into stock is way to obtain an external capital. However this entry increases user's requirements on financial statements. Section 2 focus on economic background of professional sports franchises. Understanding of economic relations in sports branche provides correct interpretation of economic phenomenons and their recognition. Section 3 emphasizes importance of intangible rights in sports branche and presents approaches of intangible asset accounting included in IFRS and US GAAP. Section 4 be engaged in most important issue in sports branche -- economic relations between players and sports franchises established in the player contracts. This section concern about initial recognition of player contracts depending on type of acquisition and accounting of longterm liabilities included in the player contracts. Section 5 shows economic implications of league franchise (especially teritorial exclusivity) which are crucial for fulfiling the recognition criteria to be classified as an (intangible) asset. Key problem of subsequent recognition of league franchise is determining the useful life of an intangible asset. Section 6 present the main sources of revenues for sports franchises (operating segments) and their influence on the structure of financial statements. This section concentres mostly on recognition of revenues from sale of broadcasting rights guaranteed in longterm contracts. Section 7 focus on some economic and accounting aspects of operating a sports facility (especially subvencion and longterm lease of sports facilities). Section 8 summarise the main ideas included in this dissertation thesis.
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