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Thin Capitalization - The Influence of Tax Legislation on Employment of Debt Financing of Companies
Kočer, Petr ; Jurečka, Jan (advisor) ; Juppa, Martin (referee)
The aim of this thesis is to find out the answer to the question whether the state authorities influence the employment of debt financing of companies. First part of the work briefly summarizes the main economic theories engaged in the research on capital structure. Further are depicted approaches to thin capitalization in the European countries with focus on the Czech republic tax law dealing with the subject. The final part of the thesis demonstrates on the financial data of Czech companies from the period 2003-2008 that the state authorities influence the employment of debt in Czech companies by means of tax laws and so affect the capital structure of the companies.
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Venture capital investments
Šinkovic, Michal ; Brada, Jaroslav (advisor) ; Kiska, Andrej (referee)
Diploma thesis analyses venture capital, which is part of alternative asset class investment. At the outset, paper very briefly discusses the private equity industry and differences between venture and buyout capital. Followed by a chapter that discusses entrepreneurship, entrepreneurial finance, financing alternatives for new ventures and the importance of venture capital and its impact on new businesses. Next chapter describes problems and risks that venture capital fund and entrepreneurs face after the contract is being signed. The paper also highlights some instruments that can be used against these risks and problems. The biggest part of thesis describes whole venture capital investment cycle from getting money, screening opportunities to valuation and exit of portfolio companies. Lastly the paper analyses venture capital in Central and Eastern Europe region (CEE) and briefly describes venture capital company based in Prague - Credo Ventures and its portfolio companies.
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Illegal trades in the capital markets
Lidmaňská, Kateřina ; Veselá, Jitka (advisor)
The bachelor thesis deals with illegal trades in the capital markets. In the first chapter I focus on money laundering, describe its main features and the phases of the process of money laundering. I also give examples of some resolved cases. In the second chapter I focus on insider trading describing information asymmetry, the concept of inside information and examples of insider trading. In the last chapter legislation valid in the Czech Republic is briefly described.
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The solution of unemployment via tools of Active Labour Market Policies with deeper focus on retraining
Maczáková, Lenka ; Nekolová, Markéta (advisor) ; Angelovská, Olga (referee)
The main topic of this paper is retraining as one of tools of unemployment solution and evaluation of effectivity of this instrument with regional extent at Decin county. The efficiency is surveyed as a linear relation between the skill-wise orientation of the training course and ability to gain a new job of the training attendants. The purpose of this analysis is to evaluate the most effective types of retraining in the district, the time interval of deleting of the job applicant from the register included. As a part of this work is evaluation of quality of the retraining course provided by its attendants and as well as their judgement of contribution of this program for following career development. I have used relevant data from information system of the Labour office, private files of the retraining attendants and questionaries from addressed respondents. Retraing is here considered not only bare remedy of the Active Labour Market Policy, but as well as one of significant elements of whole-life education. From this aspect retraining is understood as a tool of unemployment solution and supporting cultivation of human potential, not to say of human capital development. Via this theory and the theory of preferences the relation between level of human capital and the measure of participation on...
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The Taxation of Income from Ownership Interests in Companies and Cooperatives in the Czech Republic and the European Union
Cvetanova, Lilia ; Boháč, Radim (advisor) ; Marková, Hana (referee)
123 Summary This rigorosum thesis called "The Taxation of Income from Ownership Interests in Companies and Cooperatives in the Czech Republic and the European Union" is aimed at reviewing measures and manners of taxation of revenues which may come from ownership interests in companies and cooperatives in the Czech Republic and the European Union. Companies are founded especially for business purposes and they are very popular form of entrepreneurial activity. They allow accumulating a considerable amount of capital and a cooperation of several different subjects, which brings added value. Different revenues generated from the ownership interests are obviously interesting for the state authorities. The state wants to explore all these incomes to be able to tax them. With respect to ownership interests the most important taxes are income taxes - the personal income tax and the corporate income tax. This thesis is divided into five relatively complex parts. The first one contains basic information about the ownership interests as an institute known by the Czech legislation and Community Law. It reviews the concept and characteristics of the ownership interests of a capital nature. The second part briefly describes the two Czech income taxes and the ways of their collection. Than there is a chapter dealing with...
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Evaluation of Innovation Impact on Apple Inc. Successful Performance
Sedláčková, Hana ; Smrčka, Luboš (advisor) ; Oplestil, Vojtěch (referee)
The main objective of this thesis is to study the impact of Apple Inc. innovation activities on its successful performance. Specification of this goal implies the existence of a direct relationship between the development of company's net sales and the development of its market value. The thesis is divided into theoretical and practical part where the theoretical part is focused on the issues of invention and innovation, the innovation process and, last but not least, the link between innovation, strategic management and marketing. The theoretical part also defines the understanding of the term "successful performance of the company" in accordance with the main objective of this thesis. The practical part is focused on the application of gathered knowledge. It aims to assess the impact of innovation activities on the development of Apple Inc. net sales and to analyze the competitive position of its major product categories in the context of individual markets. Furthermore, the practical part is focused on Apple Inc. market capitalization, as a defined indicator of the company's success, its historical position and comparison with major competitors in the technology industry. Applying the method of linear regression analysis, the final section of the thesis evaluates the existence of the relationship described above and provides a possible product innovation charter of Apple Inc.
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Legal aspects of the position of partner in the limited liability company
Vaněčková, Karolína ; Kalinová, Miluše (advisor) ; Koucká, Jiřina (referee)
The diploma thesis describes the position of partner (member) in the limited liability company in the Czech Republic. First of all I analyzed the basic characteristics of the limited liability company including the historical development. Then I focused on its partners (members), I described who can become a partner, how and under what circumstances. Special attention was paid to the capital contribution and the business share. The most important part of the diploma thesis focuses on the legal aspects of partner's rights and obligations. I pointed out the advantages of being a partner (such as not being liable for the company's debts) as well as disadvantages. Various ways of leaving the company are briefly covered in the last chapter.
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Ekonomický, společenský a kulturní rozvoj mezi Státem Izrael a Českou republikou
Tsybyktarov, Aldar ; Dasan, Pramod (advisor) ; Bolotov, Ilya (referee)
The goal of the thesis is to evaluate whether the international cooperation between the State of Israel and the Czech Republic has enriched the two countries. The work introduces the involved countries in the first chapter and briefly describes the history of the Czech-Israeli cooperation in the second. Quantitative economic indicators such as the balance and structure of trade or foreign direct investments between the involved countries can be found in the third chapter. The fourth chapter is about social and cultural cooperation -- here, qualitative data, obtained through personal interviews of representatives of the Embassy of the State of Israel in Prague is used. The fifth chapter introduces governmental and non-governmental institutions which promote cooperation in the described areas. The sixth chapter is dedicated to a brief prognosis of the Czech-Israeli cooperation. The final chapter, on the basis of collected data, aims to assess whether this international cooperation has benefited the citizens of both countries through economic growth, and, the growth of the value of the human capital which can be attained through education, social inclusion and cultural events.
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Political Business Cycle in Czech municipalities in period 2000 - 2013
Gec, Jaromír ; Rod, Aleš (advisor) ; Chytil, Zdeněk (referee)
This bachelor thesis deals with Political Business (budget) Cycle in Czech municipalities. It tries to determine whether elections induce changes in the size and the structure of municipal budget expenditures and whether these changes increase chances of incumbent politicians' reelection. Using a dynamic panel, a fixed effects model and a linear probability model together with the dataset composed of 193 (or 187) municipalities 'of extended scope' in the period 2000 -- 2013 it was found that the biggest increase in capital expenditures takes place in pre-election years while after elections those expenditures decline. Such expansion does not seem to have a meaningful effect on chances of reelection though. Conversely budget deficits fall in pre-election years and grow in election years. Ideology has not been proved to have a significant impact neither on the size of expenditures nor on the magnitude of cyclical changes.
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Czech Radio local broadcasting analysis : with special regard in broadcasting for specific demographic structure of prague Citizen
Tomečková, Kateřina ; Maršík, Josef (advisor) ; Groman, Martin (referee)
This dissertation is aimed at a local broadcasting of Czech Radio (ČRo). Special emphasis is on station Czech Radio - Regina (ČRo - Regina), that broadcasts for capital city Prague. The first part of this dissertation is briefly about a local broadcasting history of Czech Radio and its legislative frame. Next part is focused on change of program schneme in Czech Radio - Regina in 2006. The second part is as well about listening rating in 2006, with one year distance. The chapter about reasons and tools for change is not missing. The authoress is evaluating research in radio audience preferences in Prague in the practical part of the dissertation. This chapter is completed with own qualitative research. This is the base for the final program change evaluation and radio management recommendation. Powered by TCPDF (www.tcpdf.org)
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