|
Tax havens and causes of their use
Šodková, Karolína ; Finardi, Savina (advisor) ; Bušovský, Ladislav (referee)
This bachelor thesis concerns the tax havens and causes of using them. The object of the analysis is Czech legal persons in years 2009-2015. The correlation analysis has shown that neither Czech nor foreign corporate income tax rate belongs between the main reasons for using a tax haven. The causes shall be low rates of withholding tax levied on dividends and interest rates. In addition, taxable entities take advantage of tax havens so as to hide their delicate information, which has been proven by the correlation between their number and the rate of secrecy of the tax haven.
|
|
Assessment of the EU Eastern Partnership and its application in cooperation with selected African countries
Pimpara, Patrik ; Kolman, Ondřej (advisor) ; Kovanda, Lukáš (referee)
The aim of this theses is to evaluate the EU's Eastern Partnership and to make conclusions from the possibility of cooperation with the countries of Africa. The Theses answers the question, how to deal with immigration from Africa in the place of origin. Investigated area includes Eastern Partnership and the problems of Africa due to historical factors. The findings indicate, that although the beginning of approach to the Eastern Partnership of the EU was not suitable, in the final consequence it lead to improvement and benefit from the partnership, for both parties. Historical reasons for African problems are slavery, colonialism and totalitarian regimes after independence. The Eastern Partnership is based on principles, that are currently in needed to correct in African countries. The Theses suggests that the potential partnership would help improve the situation of African countries.
|
|
Regulation of financial markets in international context
Nistorenco, Taisia ; Žamberský, Pavel (advisor) ; Jiránková, Martina (referee)
This diploma thesis comprises a theoretical, descriptive, comparative and econometric analysis of financial markets regulation in international context. In the first chapter I describe and analyse characteristics of modern financial markets, reasons for their regulation and institutional models of financial regulation and supervision. The second chapter offers an overview of the historical development of financial regulation and evaluates the role of regulatory factor in the outburst of the world financial crisis of 2008. In the third chapter I carry out a comparison of regulatory response to financial crisis in the USA and the EU. Forth chapter deals with regression analysis of the relation between Financial Soundness Indicators of three selected countries. The conclusions driven from this diploma thesis demonstrate that regulation is generally effective as a remedy for market failures, but in other aspects its effects are ambiguous. Intensity of regulation is a secondary impact factor in the formation of financial crises, in fact it is more reasonable to state that crises occur because of the failure of supervision rather than regulation. Due to the international attempts to harmonise the process of remediation of the consequences of the financial crisis, the regulatory response in the USA and the EU was very similar. Statistical analysis did not confirm the common idea that regulation represents a significant barrier for increasing the profitability of credit institutions.
|
|
Taxation of financial institutions and analysis of potential bank taxes
Kulmová, Markéta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This diploma thesis deals with taxation of financial institutions with focus on banking sector in the Czech Republic. The aim is to analyze effective tax rate of the Czech banks, define issues that might have influenced the evolution of the effective tax rate and make comparison with effective tax rate of other Czech corporations and European banks. The first chapter characterizes financial institutions, development of taxation of the financial sector and briefly describes the global financial crises. In the next chapter specifics of the value added tax and corporate income tax are described from the point of view of the financial institutions according to the Czech law followed by description of the financial transactions tax and financial activities tax. In the third chapter is analyzed effective tax rate of the Czech banks for period from 2007 to 2014 based on data gained from annual reports of the analyzed banks. Data for comparison of the effective rates of Czech and European banks were gained from the database S&P Capital IQ. In the conclusion of the thesis are analyzed reasons that might have caused changes in the effective tax rate in the banking sector.
|
|
Evaluation of efficacy and bio-distribution of AAV5-miHTT in HD minipig brain
Bohuslavová, Božena ; Juhás, Štefan ; Juhásová, Jana ; Ellederová, Zdeňka ; Motlík, Jan
Healthy minipigs (n=29) were pre-screened for serum AAV5 neutralizing antibodies (NABs) in serum by uniQure. Conclusions: Intrastriatal/intrathalamic bilateral application of AAV5-CAG-miHtt(3e13/1e13gctotal) or PBS/Sucrose (54μl/216μl) similarly to AA5-CAG-GFP didn´t cause any neurological deficit in transgenic as well as wild type animals. The body weight increased in all animals 84 days after AAV5-CAG-miHtt/PBS-Sucroseintrastriatal/intrathalamic delivery with two exceptions TGanimal L616 (AAV5-CAG-miHtt1e 13g ctotal) and WTanimal L485 (AAV5-CAG-miHtt3e13gc total). The TG boar N176 from group VII (PBS/Sucrose) died during narcosis 56 days after IP/IT application), shortly after CSF and blood collection.The boar breathed heavily and intermittently, then the heart stopped beat and resuscitation failed. We immediately flushed them by 20 L of PBS with heparin and collect all tissues. All animals had normal food consumption. Inflammatory proces in AAV5-CAG-miHtt (1e13 gc total) seems to be similar to PBS/Sucrose injected animals accompanied with no detectable histological pathologies.
|
|
Organized industrial metal markets in the financialized commodity markets
Smolík, Kamil ; Kulhánek, Lumír (referee) ; Myšková, Renáta (referee) ; Rozmahel, Petr (referee) ; Rejnuš, Oldřich (advisor)
In connection to the process of financialization of commodity markets which is caused by the sharp increase of money flowing into the commodity markets, the question of which factors affect commodity and commodity indices prices is discussed. The aim of the dissertation is to determine and quantify the factors affecting the prices of industrial metals during the period of financialization of commodity markets and derive the pricing model of industrial metals, which would be able to generate signals of a possible overvaluation or undervaluation. The paper examined non-ferrous industrial metals traded on the Commodity Exchange LME (London Metal Exchange), namely aluminum, copper, lead, nickel, tin and zinc. These metals are also included in the most of the world's composite commodity indices. The dissertation analyzes the contemporary developments in commodity markets; relationship between the price volatility and fundamental factors (including production, consumption and stocks of chosen metals and a wide range of macroeconomic determinants) or the relationship between risk and return of industrial metals. The closing part of the dissertation focuses on the creating of composite pricing indicator for copper and tin by using the Boosted Trees method. The results obtained in the research show that created indicator is able to explain the volatility of the 3m copper futures contracts by 94.25% and 3m futures contracts of tin by 96, 79% in the period from 1/2000 to 3/2015.
|
|
The influence of longterm unemployment on work motivation
Tycarová, Iveta ; Chýlová, Hana (advisor) ; Josek, Mikuláš (referee)
For the bachelor thesis was chosen the topic "The influence of longterm unemployment on work motivation." Specifically, the issue of returning to work after maternity / parental leave. The reason for selecting the personal experiences of finding employment after maternity / parental leave and personal experience with the course "Education for women / men on maternity / parental leave". Also, nationwide importance of the topic and a certain marginalization. Bachelor thesis is focused on the unemployed in Rokycany in the Pilsen region. In this work, access to the statistics of the Labour Office Pilsen. From the statistics were obtained data on the unemployment situation in the region. The aim is to penetrate into the problems of parents returning to work after maternity / parental leave and assess what effect the return of a specialized course completion. This work compares success in finding jobs for the unemployed who have completed a specialized course and who does not. The data was electronically distributed among the participants of the above mentioned course through questionnaire survey, also part was filled with the long-term unemployed parents after maternity / parental leave, in cooperation with the Labour Office in Rokycany. On the basis of information obtained from the literature and from a personal investigation are drawn appropriate conclusions, tested set of statistical hypotheses and draw recommendations for practice.
|
|
Stress in working environment
Vágnerová, Šárka ; Michálek, Pavel (advisor) ; Daniel, Daniel (referee)
The diploma thesis deals with the issue of a stress load in the working environment, specifically of employees of the criminal police. The theoretical part provides a general definition of basic concepts such as stress, personality or resistance. It introduces the various types of stress, its symptoms, causes and possible responses to psychological stress. The larger section is devoted to stress in the working conditions. It describes the most common stressors, risk of a burnout and possibility of stress reduction in general and directly for the police officers.
The knowledge gained from the theoretical foundations is applied in the empirical part. The aim of the empirical part is to find the level of stress load among respondents from the ranks of the criminal police using qualitative methods of investigation, interview, in combination with the use of a questionnaire Meister. This section focuses on the positive and negative factors in the workplace, preventive measures and assesses differences based on gender, age, length of practice or marital status.
|
|
Infrared measurements in medium and long wavelength on COMPASS
Vondráček, Petr ; Horáček, Jan ; Pánek, Radomír ; Gauthier, E.
The experimental study of radial profiles of parallel heat flux in the scrape-off layer (SOL) of the COMPASS tokamak shows a systematic discrepancy between medium (MWIR) and long (LWIR) wavelength infrared (IR) thermographic measurements. Significant temperature and heat flux overestimation is observed in the MWIR range, whilst the LWIR range is almost not affected. It is assumed to be caused by a presence of dust particles creating sub-pixel sized micro hot-spots. Significant inhomogeneity of the surface conditions across the limiter is observed, resulting in local disturbance of the derived heat flux profiles (decay length variation up to ~ few tens of percent). Influence of the inhomogeneously distributed micro hot-spots is suppressed using correction factors (the heat transmission coefficient α) for each pixel separately in the heat flux calculation. Procedure of the α coefficient estimation is described.
|
|
Toxiс leаdership аnd its influenсe on lаbour relаtionship
Frolova, Izabella ; Dvořáková, Zuzana (advisor) ; Vávra, Radovan (referee)
This thesis is focused on an analysis of the working atmosphere in one international company which is producing and distributing fuel cards and registering trucks to different European toll systems. The aim is to analyze the influence of a toxic person on the people around him/ her and the working atmosphere in general. This thesis consists of two parts: theoretical and practical. The first part deals with the theoretical basis of the topic including toxic leadership in general, toxic working place, health reasons for such destructive behavior, different types of toxic behavior, and the influence of a toxic person on people around him/her. These points form the basis of the practical aspect of the thesis which focuses on a case study of toxic leadership behavior in the fuel cards company mentioned above. I conclude that a toxic leader can have a profound impact on the workplace environment, in particular employee rotation.
|
guest ::
