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DPH v stavebníctve na Slovensku a jej vplyv na hospodárenie firiem
Mecková, Zuzana
The objective of this thesis is to assess and evaluate the impact of value added tax in its application in the building industry in Slovakia. The main aim is to evalua-te the impact of value added tax on growth of company business OKNO final Ltd. operating in the building industry. The theoretical part defines basic concepts of the issue of indirect taxes, with an emphasis on value added tax. The practical part deals with analysis of the payment of VAT on the cash flow of the selected company before the introduction of the reverse charge in 2015 and changes following the introduction of the reverse charge in Slovakia since 2016, the definition of relevant conclusions concerning the VAT in Slovakia and its im-pact on the business environment in the selected area.
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Aplikace režimu přenesené daňové povinnosti a její vliv na podnikatelské prostředí
Mrnuštíková, Markéta
Mrnuštíková, M. Application reverse charge scheme and impact on business environs. Bachelor thesis. Brno: Mendel university in Brno, 2013. This bachelor thesis focuses on special regime by taxation value added tax. The issue is that reverse charge scheme. The theoretical section explains the basic concepts bears on tax and reverse charge scheme. The practical part includes comparison between classic regime by taxation and special reverse charge scheme in real company. The thesis concludes with some recommendations on the subject.
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Klíčové faktory zvyšující ekonomickou přidanou hodnotu ve stavebnictví
Bufka, Adam
The diploma thesis investigates the factors increasing the economic value added in the construction industry. The thesis is based on previous findings regarding the investigated topic and robustly applies them on construction industry companies in the Czech Republic. Panel regression with fixed effects and time series analyses are applied in order to identify the factors in the construction industry as a whole, as well as in the NACE categories of the presented industry. For this purpose, the thesis uses the EVA indicator in its absolute, relative and aggregated form. Even though the NACE categories show similar trends in causalities, they tend to differ in their volumes. Operating profit is a main determinant increasing the economic value added. The EVA to invested capital or operating revenues ratios can also be increased by decreasing the assets, especially stock, increasing the assets turnover and targeting higher rentability of sales. The thesis proved the economic conjuncture as a significant factor increasing EVA as well.
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Motivace zaměstnanců při implementaci a řízení změny v podniku působícím v oboru stavebnictví
Záluská, Nikola
The bachelor thesis is dealing with the motivation of employees during the implementation of changes in business. The business acts in the constructions, specifically production of fillings constructions holes. In the first part there is a professional literature dealing with the motivation of employees making changes. In the second part a research is made in the selected company. The result of the experiment, and also the goal of the thesis is proposal (recommendation) of motivational tools for the employees during changes in specific company, which helps to identify employees with planned state, and thereby support of changing pro-cess.
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Sustainable competitiveness of SMEs in the construction industry
Poláková, Magdaléna
This diploma thesis deals with the evaluation of the financial and economic situation of small and medium enterprises in the construction industry in the Czech Republic and in the South Moravian region. The main objective is to reveal the main factors influencing the competitiveness and sustainable economic performance through financial analysis of companies sample. This companies sample is divided among companies which have bankrupt during the economic crisis and active companies. Their financial results are then compared with sector averages provided by Ministry of Industry and Trade in the benchmarking diagnostic INFA system. For the construction branch is elaborated as well the external environment analysis.
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Corporate social responsibility in the construction industry
Barvínková, Zuzana
Barvínková, Z. Corporate Social Responsibility in construction industry. Diploma thesis. Brno: Mendel University, 2014. This thesis deals with the issue of corporate social responsibility. Corporate social responsibility is the responsibility of companies for their impacts on society and is based on voluntary commitment. The thesis analyzes current state of CSR in small and medium-sized companies in construction industry of Czech Republic as an industry which has great impacts on environment, energy resources and also national economy as one of the biggest employer and propose recommendations for improvement of CSR and hereby improvement of competitiveness of small and medium-sized businesses in construction industry. Thesis is built on qualitative and quantitative research within four member countries, Czech Republic, Netherlands, Sweden and United Kingdom.
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Vliv minimální mzdy na vybraná odvětví v zemích EU
Lukášková, Radka
The diploma thesis deals with the impact of the minimum wage on the profitability of companies in selected NACE sectors at the European level. The effect of the minimum wage expressed in euros and in the purchasing power standard on seven profitability indicators was examined. The analysed sectors include accommodation, catering and hospitality, administration, and construction. The impact of the minimum wage on the profitability of companies is identified using the analysis of panel data. The results of the analyses point to statistically significant impacts of the minimum wage. In the accommodation sector, a relatively stable negative effect of the minimum wage on the profitability of companies was found. Mixed results were found for catering and hospitality, but even here the negative effect of the minimum wage prevails. In the administration, the minimum wage has a positive effect on some indicators and has no statistically significant effect on some indicators. In the construction sector, a stable positive effect of the minimum wage was identified.
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Optimalizace řízení projektů ve firmě Stavitelství Zemánek s.r.o.
Zemánek, Jiří
Zemanek J. Optimisation of project management in the company Stavitelství Zemánek s.r.o. Diploma thesis. Brno: Mendel University in Brno, 2016. The diploma thesis deals with the real application of selected operational re-search methods. The time analysis of a completed construction project which is solved by using the Critical Path Method (CPM) is performed in the thesis. Furthermore, the time analysis of the project is extended using CPM/COST method and the cost aspect is added. A network diagram of the project in which the critical activities were found was also constructed. The Gantt chart was also shown. It was found how to shorten the duration of the project while reducing overall costs using CPM/COST method. The theoretical results were compared with the real implementation of the project.
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