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Cílem předkládané disertační práce je popsat problémy financování současného systému důchodového zabezpečení a na základě analýzy možných řešení, v rámci navrhovaných důchodových reforem, propočítat dopad jejich realizace na zvolený typ pojištěnce - představitele tranzitivní generace obyvatelstva.

This work is devoted to comparing the reported values of municipalities with extended competence for the years 2010 to 2015 in the South Bohemian Region and the Vysočina Region. It includes the characteristics of both regions, it focuses on the development trend of expenditure and income components from general public administration and services, including year-on-year comparison. The thesis aims at recognizing high-cost cities with simultaneous spatial assessment. The municipal budgets were used as the main source of data for work.

This thesis describes and analyses a current approach towards minimum wage, its historical reasons of application and supposed impact onto the society. There is defined effect on the employer and employee as well as there are being explained particular effects of the socially-protecting and economic-criterial functions both from the theoretical and practical point of view. The main focus is given onto the theoretical concepts of the effects of the minimum wage and other economical indicators in the labour market. The analysis captures the development of timelines since 1993 up to 2015 in a graphical way (graph descriptions) and in a statistical way too (particularly via correlation and regression methods). The results of the statistical tests claim that minimum wage has no statistically significant influence onto the situation in the labour market in the Czech Republic. Supposed theoretical connection between the amount of the minimum wage and unemployment did not prove after all.

Diploma thesis Financial support for sport at the municipal level: Analysis of the rules and genesis of their work deals with the concept of sport support in the Czech Republic, its financing and financial support at the municipal level. The aim of this work was to analyze the financing of sport in three towns in the Vysočina Region in Třebíč, Jihlava and Náměšť nad Oslavou and to find out whether there are rules for the allocation of funds from urban budgets to support sport. By analyzing the documents of individual cities and interviewing them, it was found out how many percent of the city budget goes to support the sport. The rules for their division are individual in relation to sport in a particular city. Partial analysis of the work can serve, for example, individual cities as a basis for other sports strategies following the Act on Sport Promotion No. 115/2001 Coll.

The bachelor thesis deals with the analysis and evaluation of the investment activities of selected municipalities, especially with the investment activities of Blížkovice. The aim of the thesis is evaluation of realized and planned investment projects in Blížkovice as well as comparison of economy of Blížkovice with selected surrounding municipalities in terms of investment. The thesis is divided into two consecutive parts. The first part defines basic terms that are related to the character of the bachelor thesis and are important for understanding the broader context. The second part is then focused on the practical application of the given issue to the selected municipalities. The basic methodology of the thesis consists mainly in the analysis of important documents in the form of budgets and closing accounts. Attention is dedicated especially to drawn-up investment loans, investment subsidies, capital expenditures or total indebtedness. At the end of the thesis, the investment activities and the method of economy of Blížkovice and other municipalities are evaluated.

The aim of the diploma thesis is to analyze the development of the government debt in the Czech Republic, in particular in terms of its structure, the assessment of the sustainability of the current government debt level and the assessment of the setting and operation of debt management in the Czech Republic, in comparison with the recommendations of important international institutions. Used will work primarily analytical, synthetic and comparative methods. The first chapter introduces the theoretical definition of the concepts of public debt, including its causes, impacts and forms of coverage. Subsequently, the thesis deals with the theoretical approaches in the sphere of governement debt management. The next chapters assess the development of the government debt in the Czech Republic, its structure, institutional solution and overall debt management. Finally is evaluated the sustainability of the Czech Republic's current indebtedness and realized the comparison of debt management with IMF and World Bank recommendations.

The subject of this diploma thesis is to analyse economic situation of the spas in The Czech Republic during the period of 2005 to 2014. The aim of this thesis is based on time series analysis to evaluate the economic situation of the spas in the Czech Republic and analyse the impact of changes in the indication list caused by Decree No. 267/2012 Coll. and Act No. 1/2015 Coll. In diploma thesis were used the methods of vertical and horizontal analysis to illustrate the development trends. The degree of influence of selected descriptors was measured by the correlation coefficient and the results are summarized in correlation matrix. The results of this analysis show significant changes in the structure of spas patients according to payments, what brought a series of negative impacts for the Czech spas. The negative effects of legislative changes in the spas industry in this period clearly exceeded positives.

This diploma thesis focuses on the current possibilities of obtaining subsidies in the Czech Republic, specifically on those related to the funding of small municipalities and their development. The main objective of the thesis is to determine common needs of small municipalities and to design a financing source that would use subsidies. The aim is to help small municipalities to have a good understanding of fairly complex subsidy programs and to propose specific solutions that would finance some of their activities, especially those that are the most important at the moment.

The aim of this bachelor's thesis is to introduce individual pillars of the Banking Union and critically evaluate appropriateness of the whole concept, to give selected arguments for and against the voluntary entry into the Banking Union and subsequently to make an analysis of selected benefits and opportunities complemented by an analysis of selected disadvantages and risks, which would stem from participation in the Banking Union, for a state whose currency is not the euro. Another task of the work is to assess impacts of participation of the Czech Republic in the Banking Union. The research question is whether voluntary participation in the Banking Union is advantageous for the Czech Republic or not. The bachelor's thesis consists of three chapters. The first chapter introduces the concept of the Banking Union, including its individual pillars. The second chapter focuses on the possibility of voluntary participation in the Banking Union for the states whose currency is not the euro, and it also includes arguments for and against establishing close cooperation. The third chapter is represented by an analysis of benefits, opportunities, disadvantages and risks of voluntary participation in the Banking Union which is followed by an impact analysis of eventual participation of the Czech Republic. In conclusion, there is recapitulated the result of the analyses which consists in the recommendation to the Czech Republic not to join the Banking Union voluntarily.

This bachelor thesis is focused on analysis of products of reserve-making life insurance. This category includes capital and investment life insurance. First of all, these types of insurance are described in theoretical part with explanation of their key parameters and principals of functioning. In conformity with reserve-making life insurance is also described the retirement (pension) system in the Czech Republic. Final chapter of theoretical part includes the topic of insurance maths. The practical part is focused on particular model calculations of life insurance. These calculations are made in insurance programs and clarify the values of insurance amounts during the time of insurance. The goal of this thesis is to show if these types of insurance are the suitable way how to save money for the retirement or not. The conclusion of calculation results is included in the ending chapter together with final comment.

This thesis deals with instruments of economic regulation related to environment protection in the field of energetics. It surveys selected instruments in the form of ecological taxes and Emission Trading System. It clarifies the origin and development of these instruments and their integration into the legislation of the Czech Republic. The major aim of the thesis is to analyze the impact of ecological taxes and trading with emission permits on management decisions of a company.The analysis and calculations have been carried out in a real enterprise. I have tried to prove how the System of Emission Trading impacts on the management decision and strategic goals of a company due to further development of the EU System of Emission Trading, its changes as well as changes in production of a company.

This thesis deals with the question of property valuation, specifically real estate appraisal. Its theory section primarily describes different methods of valuation as well as other important terms. The method section focuses on applying valuation methods to a particular real estate. The aim of this paper is to effectuate property valuation using standard methods, compare the results, and assess market value. This means that this piece of work focuses not only on calculation of individual methods itself, but it also examines their mutual relations and their role in assessing market value.

The goal of the thesis is to propose an opinion regarding the accession to the eurozone supported by the analysis of the related benefits and constraints in connection with the current economic and political situation. Allowing to get an idea of what the benefits and downsides of euro adoption would be for them, the gathering of information and arguments suitable for entrepreneurs, managers and citizens is the sought outcome of the work. The issue was analysed both quantitatively and qualitatively with the help of the SWOT analysis, optimum currency area theory and analysis of macroeconomic indicators. To achieve a more comprehensive understanding, also political programmes of the political parties represented in the Chamber of Deputies of the Czech Parliament were analysed. The contribution of the thesis lies in providing a comprehensive insight into issues regarding the euro while assessing the current situation and indicating the closest possible date for euro adoption.

This thesis deals with quantitative easing as an unconventional tool of monetary policy that is used after economic crisis 2008 by some central banks including Fed, Bank of Japan, Bank of England, European Central Bank and Czech National Bank. The general purpose of this thesis is to define the concept of quantitative easing, to explain the reasons for its use, to evaluate its impact to macroeconomic aggregates in selected countries and put it into context with consumerism and government debt. The main goal is to evaluate the impact of quantitative easing in Czech Republic and valorize it as a tool for solving government debt problem.

The aim of this thesis is to compare the tax burden on income of individuals from employment and self-employment in the Czech Republic in 2015, based on appropriate indicators. Calculations and subsequent comparison is performed on sample subjects of whose determination was based on data from the Czech Statistical Office and OECD. The results are summarized in the conclusion to the summary tables and illustrative graphs.

The aim of the presented dissertation is, through the analysis of economic indicators, to evaluate selected investment projects of the town of Brezova in relation to the municipal budget. The first stage of the dissertation focuses generally on the incomes and expenses of the municipalities, how the municipal assets are handled as well as the investments and their assessment. In the second stage, the theoretical findings are put into practice, the basic information about the municipality itself and the municipal budget (within the years of 2011 - 2013) are discussed, and finally a number of selected investment projects are introduced and evaluated. Investment projects "Rudolecká stodola" and "Multifunkční centrum Březová" its first stage and the prepared second stage.

This bachelor's thesis focuses on the digital currency called Bitcoin. The theoretical part discusses the concept of money (its history, issuance, the gold standard, etc.) as well as central banking and local currencies. It also tackles the concept of Bitcoin itself, the way it functions, its advantages and disadvantages and its issuance (so-called mining). The practical part discusses whether or not it is possible to profit through bitcoin mining, by speculating on its relative value to the (US) dollar and if it is possible for Bitcoin to replace traditional payment systems and currencies in the future (or at least prove itself to be a potent competitor).

This thesis deals with the activity of rating agencies and the sovereign rating in-fluence on debt service of the Czech Republic. In the theoretical part there is described the rating concept and its importance for society. Next there is described the history of the most significant rating agencies, so-called "The Big Three". The second part of this thesis is dedicated mainly to the sovereign rating of the Czech Republic that is compared with the sovereign ratings of other countries of the EU. Finally, I analyze whether there is a connection with the determinativ of the level of dependence between sovereign rating and interest on new government bonds, GDP, and state debt.

As a topic for this bachelor thesis I have chosen "The Competition in the Electricity Market in the Czech Republic." In my thesis I will deal with the analysis of competition in the electricity market and the analysis of its functioning and its components. The main objective is to collect information and analyze data on basis of which I will carry out the analysis of the elektricity market as a whole as well as the analysis of its operating subjects. Then I will analyse in detail prices, fees and their development. The thesis consists of two parts. In the first part I will present operating subject in the market, market legislation and I will analyse all components of electricity prices. In the conclusion I will draw results and recommendations, based on the analysed information.

This work provides a specific overview of the actual economic crisis that hit countries in euroatlantic area in 2008. It mainly investigate political actions and economic events that preceded the crisis, or influenced it when running. Countries of interest are the USA and some chosen EU countries. This works goal is to assess the impact of the crisis on the economies of selected countries, to analyze the basic causes of inability of politicians and theoretical economists to effectively response to the crisis and propose possible solutions based primarily on the Austrian school of economics.

The Bachelor Thesis, titled as "Analysis of construction and functionality of the waste-water purifying plant in the village of Vyskytná", is engaged in the subsidy system in Czech Republic based on the perspective of a municipality. The first part discusses how and from where exactly local administrations withdraw financial means for their budget. Furthermore, each individual subsidy category is listed together with the general criteria necessary for its acquirement. The theoretical part describes common issues concerning the subsidy structures. The second, practical, part is focused on the used subsidy for the waste-water purifying plant in Vyskytná and its analysis, which mainly contains a financial evaluation of the operating costs and revenues of the plant. The conclusion summarizes the findings.

In this bachelor thesis I have performed a competitor analysis of the gas market in the Czech Republic and described the overall situation in the natural gas market. The main focus is the analysis of all subjects operating in the gas market and analysis of the prices and charges. The bachelor thesis is divided into two parts. In the first part I have defined the basic theoretical concepts and knowledge of the natural gas market including its history and the evolution of energy policy. In the practical part I have presented the particular market players and their role in the industry. The main objective was to determine whether the gas market is competitive or not. In the final part there is an analysis of offerings of selected suppliers and the description of competitive tools. Finally, this thesis includes recommendations for the market players and for the final consumers of natural gas.

The objective of my thesis is the analysis of the pension system in Slovakia. I have focused on the reasons for making the reform, ways of its implementation and problems resulting from a non-existent consensus across the political spectrum. The study may help to recognize certain critical points of the Czech reform and facilitate the decision on participating in the second pension pillar.

The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.

My bachelor thesis "Analysis of economics in Chlumec" focus in theoretical part on general functioning of local governments, especially in areas of econimic review, loans, debt solutions and legislative powers of elected members of local authorities. In practical part, I attempt to analyze Chlumec, chosen as an example. This section describes Chlumec and its economic development over the past ten years. I especially focus on economical part, investments and indebtedness if this village. Furthermore, I also focused on housing, activities of the mayor and local government alltogether and on possible measures of debt relief and current status of Chlumec concerning this topic. At the very end are notes and results which arised from this work.

The subject of the bachelors thesis is the comparison of functioning supple-mentary pension system in the Czech Republic with supplementary pension system in the Slovak Republic.

In the frame of the Department of phototrophic organisms -- Algatech, future Center of algal biotechnologies of the Institute of Microbiology AS CR, v. v. i. in Třeboň, the economic effectiveness in the frame of another activity will be analysed. The first vision of this institution will be suggested, the long term goals will be set and a suggestion for reaching these goals will be made.

The work focuses on taxes and tax system in the Czech Republic

The work analyzes integrate environmental taxes in the tax system in the Czech Republic, a system of determining the amount of taxes and environmental taxes as an instrument for the environment. The analytical part of this work is focused on environmental taxes in the business sphere, especially in the energy company KOMTERM Inc.

Graduation theses Analysis of retirement systém in Germany with fundamental comparison retirement system in Czech republic will analyse retirement systém in Germany. Attention will be apply to reforms already carried out and problematic issues retirement systém. Retirement system than will be compared with retirement system in Czech republic in the main features. Component of the graduation theses will be teoretical solution of selected problems of the retirement system in Czech republic.

The aim of this thesis is to analyze the tax system with a focus on value-added tax at the Central Region, which has become a VAT payer to 1.4.2009. The result is an analysis of the impact of this tax accounting, budget and management of the Central Region.

The bachelor thesis deals with a set of problems related to decisions about investments in collective investment funds. The thesis is divided into a theoretical part and a practical part. The theoretical part should explain the principles of collective investment in the Czech Republic - legal regulations, principles of investment, types of funds and the composition of their holdings. The last chapter of the theoretical part is devoted to pension funds in the Czech Republic to compare shares funds and pension funds. The practical part is focused on practical utilization of theoretical pieces of knowledge and a comparison of chosen investment companies. The aim is to advise investors how to proceed when deciding about investments in collective investment funds and how they can invest their money in them.

The subject of the bachelor thesis is comparision of the individual tax rate in Czech republic and Slovakia after passing from progressive taxation to flat tax.

1. In the theoretical part: theoretical determination of retirement (pension) systems, determination of the pillared system in Slovak retirement sphere. 2. In the practical part: analysis of demographic situation, and resulting solutions for the innitiated Slovak pension reform, analysis and evaluation, in main features, of Slovak pension reform that was begun in the past. 3. Slovak pension reform evaluation with determination of its possible application for the Czech republic.

In my thesis I have focused on economic development of China and India. The goal is to compare success of transformation in these countries based on the analysis of macroeconomic developments. The whole work is divided in three parts. In the first part are theoretical basis of work. In the second part is described economic development of China and India included main economic reforms. Last part contains a comparison of macroeconomic indicators and overall evaluation of applied methods of transformation.

The issue of an aging population, pension systems and pension themselves, are currently very actual, interesting and socially topics discussed. In my diploma thesis on simulation models of pension insurance due to demographic development in the CR I used simulation experiments, including those based primarily on the Monte Carlo method, tackling issues and negatives surrounding pension insurance with state contribution, which, as one of the financial products market, is the second pillar of pension system in the Czech Republic. Pension scheme of pension insurekce with state contibution gives participants the advantages and benefits in the form of state subsidy, the possibility of reducing the income tax base on the part of the contributions paid, proceeds from fund management and the possibility of contributions from the employer. On the other hand, play an important role, weaknesses and shortcomings of this system. Again, the most important may be considered inseparateness fund's assets from an estate participants, inappropriately designed state contribution, the high average age of participants and relatively low rate of return on fund management. Negatives mentioned above were reflected in the simulation experiments, when the linear state contribution was designed and was considered for the new system of pension saving in combination with a linear state contribution, which appears to be a more appropriate and beneficial for both participants on the one hand, and the state (impact on public spendings) on the other.

The aim of this work is to revise unemployment in Slovakia during the years 2001-2009. First, the unemployment during this time period will be specified, then the causes of its beginning. Second, certain indicators of unemployment and relations among those indicators will be analyzed. And third, positive and negative impacts of changes in unemployment and steps of lowering the rate of unemployment will be described. Finally, author's own point of view concerning this whole problem will be presented.