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Ekonomická motivácia k nákupu elektromobilu v krajinách EÚ
Gogová, Patrícia
The diploma thesis examines the relationship between the number of electric vehicles in selected countries and economic incentives supporting the develop-ment of electromobility. Regression analysis is used to examine the relationship, the explained variable in the model is the number of electric cars in a given coun-try, the explanatory variables cover information about the infrastructure of charging stations, incentives, wealth and ecology of countries. The results indicate the impact of value added tax incentives and state contributions on the construc-tion of charging station infrastructure, and there is also a significant impact of the number of charging stations. In the cluster analysis, the formed clusters of states interpreted based on their similarities. The literature review examines the share of transport in greenhouse gas emissions, defines key concepts and principles of electromobility development.
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Energy Taxes in the Member States of the European Union
KUNSTOVÁ, Kateřina
The aim of the diploma thesis is to determine similar features of member states in the field of energy taxation on the basis of selected indicators. The theoretical part describes the internal market of the European Union and the harmonization of energy taxes. The harmonization sets out the minimum energy tax rates that Member States must apply. Subsequently, specific energy taxes in the tax systems of individual member states of the European Union are described. In the practical part, a cluster analysis is performed, which merged similar countries within selected indicators. Selected indicators are the share of energy taxes in GDP and total tax revenues, the share of household expenditures on energy products in GDP and total household expenditures, and the tax revenue from energy taxes per capita. Cluster analysis is evaluated using the arithmetic mean, standard deviation and coefficient of variation of the given indicators within the resulting clusters. The clustering was carried out in 2008 and 2020. In both years, five clusters were published at a distance of 5. The structure of clusters is changing mainly due to changes in the indicator of tax revenue from energy taxes per capita. However, the cluster with independent Luxembourg does not change, and this is also due to high GDP, which affects the share indicators. The importance of share indicators cannot be neglected either, mainly due to the influence of GDP. The similarities of states that have a common history or geographical location can be observed in the clusters.
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Social security in the Member States of European Union
SEKNIČKOVÁ, Iveta
The aim of the diploma thesis is to compare the social security in the member states of the European Union and to find groups of states with similar features and similar position of social contributions in their tax systems. The social security system is an important revenue and expenditure component of public budgets and the state can realize social policy through it. Social security is accepted differently within EU countries and is often related to a country's historical status and traditions. The theoretical part describes social security and social contributions in the Czech Republic and the coordination of social contributions within the European Union. The Ward method of cluster analysis, which is used in the work for groupings of states with similar social contributions characteristics, is described in the next part of the work. The analysis is realized on the basis of selected social contribution indicators for 2009 and 2019 and compares the grouping of states in individual year and at the same time compares the total development of social contributions between these years. The net social contribution indicators used for the analysis were taken from the European Union Statistical Office database (Eurostat).
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Comparison of Road Tax in the Czech Republic and other Member States of the European Union
SMEJKALOVÁ, Kristýna
The diploma thesis deals with a comparison of road tax in the Czech Republic and other member states of the European Union. The diploma thesis starts with a description of road tax in EU member states. Further, macroeconomic variables of taxes and the harmonization of taxes are mentioned too. The Eurostat database was main source for data, which are basis for the practical part. A cluster analysis was used for comparison of states. The inputs to the cluster analysis were three indicators, which were described in detail. The cluster analysis was created for two years. The result of the cluster analysis are clusters of states which have got similarities in the field of road tax. There were also calculated the arithmetic means of clusters to complete the information about its differences.
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Taxation of Corporate Income in the Czech Republic and EU Member States
HUSÁKOVÁ, Markéta
The study is concerned with similarities in corporate taxation in the Czech Republic and other Member States of the European Union. The theoretical part focuses on the harmonisation of corporate tax in the EU and on the common consolidated corporate tax base. It also explains the Action Plan on base erosion and profit shifting, direct tax directives and discusses the role of the Court of Justice of the European Union. In the practical part, a cluster analysis is used, which divides states into clusters according to the selected indicators and is processed for the years 2004 and 2019. Indicators are the share of corporate tax as percentage GDP, total taxation and annual corporate tax income per capita. Subsequently, the results are evaluated and data on corporate tax rates and the standard of living of the population are added to complement it.
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Analýza dat z inteligentního včelího úlu
HÁLA, Petr
The aim of the bachelor thesis is the design and implementation of software that processes audio data from a beehive. The audio signal is analyzed in the frequency domain using fast Fourier transform and in specific frequency bands using filtering in the time domain. The RMS of filtered signals is stored in the database in batches or continuously and visualized by a web application. Analysis of partial audio records can be displayed by modules available in the Python with the possibility of outputting graphs to PDF. Above the data a cluster analysis was performed with using of self organizing maps (SOM), which detected various types of sound manifestations of the bee colony in different seasons, followed by visualization in heatmaps.
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Excise Duties and Energy Taxes in the Czech Republic and other member states of the European Union
PEČENKOVÁ, Miroslava
The aim of this bachelor's thesis is to use selected indicators to determine differences between the Member States of the European Union (with emphasis on the Czech Republic) in the application of excise and energy taxes in the defined period 2001-2019. The thesis is divided into two parts, the theoretical and practical part. The practical part first describes the indicators related to the examined taxes. This is followed by cluster analysis. The results of this method made it possible to determine which countries showed similar values in the studied years and which did not. Groups of countries with similar values of monitored indicators in the observed period 2001-2019 are summarized at the end of the work. Based on these results, it is possible to point out whether there was a convergence of states in this period, or the harmonization process of excise and energy taxes.
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Receivables Management and Credit Risk in a Selected Company
PETŘÍKOVÁ, Markéta
The master's thesis is focused on the issue of receivables management and credit risk. The aim is to describe and evaluate the selected company's business strategy to receivables and credit risk management. Furthermore, the aim is to propose measures to improve this strategy of the company. The thesis is divided into a theoretical and a practical part. The analysis of the company is focused on the company's strategy in providing business loans, evaluating and monitoring the purchasers, setting their business conditions and solving problem debts. In this thesis, the current strategy of the company is evaluated, and new measures are proposed. The recommended improvements will increase the number of customers and the competitive ability of the analysed company. In the main part of the thesis, it is proposed to group together the customers of the company that share the same or similar characteristics using a cluster analysis. The implementation of such analysis can help the company to better identify its customers and consequently to provide their customers with more suitable business and credit conditions. Furthermore, a system for debt collection is proposed and an investment in a supplementary instrument to the existing accounting system is recommended. The cost of the investment is compared with the cost of the time spent generating and sending reminders. The recommended improvements will increase the number of customers and the competitive ability of the analysed company.
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Income Tax of Individuals in the Czech Republic and Member States of the European Union
BUŠOVSKÁ, Helena
The aim of the diploma thesis is to breakdown the member states of the European Union into clusters, with a similar taxation of personal income tax and try to interpret the results and differences by means of selected economic indicators. The theoretical part of the diploma thesis describes the tax harmonization, including its application, individual factors affecting taxation in different countries, and basic concepts related to the tax area. An integral part is the definition of personal income tax in all 28 EU Member States. In the practical part of the diploma thesis, individual categories of clusters with EU Member States for the period 2017 and 2018 are created by means of cluster analysis. The results are included in the final chapters.
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Knowledge Discovery from Web Logs
Valaštín, Samuel ; Rychlý, Marek (referee) ; Bartík, Vladimír (advisor)
This bachelor thesis deals with the problem of knowledge discovery from web logs. The data source in the form of web access logs allows, after appropriate preprocessing, the use of a number of techniques that are designed to deal with knowledge discovery. By applying these techniques to preprocessed data, it is possible to classify user behavior into groups, to discover interesting associations in user behavior, or to discover previously unknown sequences in common user behavior.
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