To see the other types of publications on this topic, follow the link: Náklady na vývoj.
Dissertations / Theses on the topic 'Náklady na vývoj'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 25 dissertations / theses for your research on the topic 'Náklady na vývoj.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Prochásková, Petra. "Náklady na výzkum a vývoj z daňového pohledu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12304.
Full textAbstract:
Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.
2
Nováková, Petra. "Náklady životního cyklu výstavbového projektu - opakování rozpravy 2012." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-226456.
Full textAbstract:
This thesis deals with the life-cycle cost of construction project. In the theoretical part the life cycle of buildings associated with the construction projects and each construction costs. The practical part is described the construction of 18 housing units in the village Zbýšov during the whole life cycle of the building. There are cost items defined in the development of the building from its beginning to its expected closure phase. In conclusion, the costs are discussed in more detail, analyzed and compared to a likewise a model project.
3
Bížová, Barbora. "Vývoj minimální mzdy a její dopad na výši odvodů na sociální pojištění v období 2004-2014 ve vybraných zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264370.
Full textAbstract:
This thesis analyzes the impacts of raising the minimum wage to transfer payments for social insurance in the period 2004 - 2014. It compares development and changes in the rate of minimum wage in selected EU countries and examines the context of the events that preceded these changes. The conclusions of many theses show that minimum wage increases the employer's costs for employees, who subsequently seek different ways how to avoid these additional costs. This thesis did not confirm the hypothesis that an increase in the minimum wage significantly affects the rate of income from social insurance.
4
Bošanská, Ivana. "Komparácia vývoja daňových správ v ČR, Rakúsku a na Slovenku." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264306.
Full textAbstract:
The thesis focuses on comparison of the development of tax administration in Czech Republic, Slovakia and Austria, through the administrative costs of tax collection in various areas connected to tax administration (staff, information technology). The primary objective of the thesis focuses on the characteristics of the basic theoretical issues pertaining to the given theme. Subsequently pays particular attention to assessing the development of tax administrations of selected countries for the period mainly from 2005 to 2013. In the end, there is the comparison of and outline the differences in the development of the tax administrations of the selected countries.
5
Jarošová, Jana. "Současný stav a možný vývoj převodových daní v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114681.
Full textAbstract:
This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.
6
Pajerová, Ivana. "Vývoj cen a nákladů na vybraných objektech inženýrského stavitelství." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240329.
Full textAbstract:
The purpose of this diploma thesis is evaluation of development of price on selected objects of civil engineering. Part of comparison is creation a database of internal prices, prices from software program and data from Statistical Office. At the end of the thesis comparison and comments on selected objects public works on railway line are shown.
7
Smýkal, Michal. "Koncepční studie lehkého dvoumotorového proudového letounu." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-232053.
Full textAbstract:
Tématem diplomové práce je koncepční studie lehkého dvoumotorového letounu. Je provedeno srovnání současných letounů, jejich motorů, technický popis navrhovaného řešení, hmotový rozbor, výpočet aerostatických podkladů, výpočet obálky zatížení, nákladů na vývoj a základní konstrukce hlavních součástí.
8
Charvát, Jakub. "Komparace vývoje zdanění práce a nákladů zaměstnavatelů v EU." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192680.
Full textAbstract:
Comparison of evolution of employers' costs and rate of taxation of labour is the subject of this thesis. Employers' costs are considered wages and social security contributions. Amount of these costs was discovered by Amadeus database which contains data published in companies' annual reports and in their financial statements. Analysis was performed with data about 23 EU countries which were available. Implicit tax rate on labour and Average tax wedge were used for quantification of the rate of taxation of labour. Implicit tax rate on labour is published by Eurostat and Average tax wedge is compiled by OECD. The analysis was performed with data about 19 OECD countries of total 23 countries which are compared. Finding of existence of corresponding trend between evolution of employers' costs and evolution of rate of taxation of labour is goal of this thesis. Existence of that trend was not found for most compared countries between years 2007 and 2012.
9
Host, Daniel. "Přehled nástrojů pro řízení webových projektů." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193662.
Full textAbstract:
The thesis focuses on analysis and the selection of an appropriate project management tool for web based projects. The theoretical part characterizes project management, level of project management in IT environment and web based projects with their specifics. Within the web based projects, it characterizes the possibilities of development and delivery of the Web applications and the methodology used in the development -- rigorous and agile methodologies. The work focuses on the description of agile methodologies in managing software development and their usage in the management of web based projects. Procedures and ways of managing agile methodologies are reflected in the definition of requirements for functionality analyzed among the project management tools in the practical part. The practical part focuses on the description and characteristics of a sample of project management tools used in web based projects and analyzes the selection of the most appropriate one. Evaluation of project management tools is based on the level of compliance with the pre-defined functionalities and comparison of the cost of acquisition and operation for a 3 years period. The functionality of the selected project management tools is evaluated on the basis of meeting the level 8 defined areas. The cost for the project tools are evaluated in the methods of acquisition, which offers their suppliers - On-Premise, On-Demand with proprietary tools and Open Source Software tools under the GNU General Public License.
10
Kobyláková, Jana Bc. "Strategická analýza společnosti Sellier & Bellot a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1952.
Full textAbstract:
Práce popisuje externí a interní analýzu společnosti Sellier & Bellot a. s., kde jsou využity analýzy mikrookolí a makrookolí. Dále jsou zde popsány podnikové zdroje, srovnávací analýza a analýza kvalifikací a klíčových kompetencí. Tímto práce hodnotí situaci společnosti na trhu.
11
Borovičková, Pavla. "Dynamika vývoje letecké dopravy po roce 2000." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-567.
Full textAbstract:
Práce se zaměřuje na vyhodnocení dynamiky vývoje letecké dopravy po roce 2000. Popisuje postavení dopravy ve světovém hospodářství, vyhodnocuje současný stav a nastiňuje aktualní problémy. Zachycuje vývoj jak osobní tak nákladní letecké dopravy, dále vliv 11. září 2001 na letecké odvětví a stručně jsou zde popsány i budoucí trendy.Práce také zachycuje odlišnou dynamiku vývoje v hlavních regionech. Důraz je kladen také na letecké společnosti a jejich strategie, jak uspět.
12
Bujna, Rudolf. "VÝVOJ ČESKÉHO DENNÍHO TISKU V POSLEDNÍCH LETECH A MOŽNOSTI JEHO PŘEŽITÍ V BUDOUCNOSTI." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125205.
Full textAbstract:
As well as abroad, in Czech Republic internet news replaces classical printed newspaper. Particularly, proponents of modern ways of communication say that traditional printed news as we know it could end in the near future. This dissertation aims to disprove these assumptions by analyzing relevant indicators and to outline possible trends in the industry.
13
Hejzlarová, Anna. "Anomálie ve vývoji měnového kurzu (v kontextu PPP)." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264664.
Full textAbstract:
This thesis is focused on the description of the purchasing power parity theory and the theory of the interest rate as the fundamental aspects of exchange rate movements. A large part is devoted to the problems of equilibrium exchange rates and associated anomalies that these equilibrium rates are largely affected. The aim is to highlight the pros and cons of these theories and their practical use in nowadays world. Incomplete validity of purchasing power parity is analyzed by using available data which also leads to examine the presence of deviation from the equilibirum value. These anomalies are divided into economic origin anomalies and anomalies arising from non-market intervention. Despite the frequent critism the theory of purchasing power parity is still the most popular and frequently published theory.
14
Kotula, Daniel. "Analýza vývoje cen nemovitostí ve vztahu k probíhajícím změnám ve společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124967.
Full textAbstract:
The goal of this diploma is based on the observed data and current developments in the property market, combined with data showing household income and expenses, to predict future trends in the property market. By comparing the value of real estate, rent prices in selected locations with revenue and costs for different income groups, we find when individual income groups are able to buy or rent property and under what conditions. Result of this work is to describe six future trends.
15
Novák, Karel. "Veřejná podpora aplikovaného výzkumu a vývoje z pohledu vybraného podnikatelského subjektu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-200138.
Full textAbstract:
This thesis analyses the causes of states interventions in the market environment and the risk associated with them, in particular with the state support of research and development. There are several types of support, each of them has benefits on the one hand and inducted costs on the other one. The thesis assesses the benefits and inducted cost of the various types of state support of research and development from the perspective of the company Vyzkumny ustav organickych syntez. In the case of this business entity there is the economic analysis performed and the decision rule for the most appropriate aid derived. At the same time thesis tries to find how to increase efficiency of the government support.
16
Křížovská, Eliška. "Modelování vývoje hodnoty středního stavebního závodu v reálné konkurenci ČR." Doctoral thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2020. http://www.nusl.cz/ntk/nusl-410310.
Full textAbstract:
The dissertation thesis is elaborated to the theme “The Modelling of The Development of The Middle-Size Building Enterprise Value in The Real Competition of The Czech Republic“. In the introduction of the dissertation thesis, a relation of the chosen theme to the branch of Forensic Engineering is defined and a survey about a contemporary state of the solved problems is elaborated. Further on, the objectives of the dissertation thesis are stated there namely including a formulation of a problem. The dissertation thesis contains the basic data about the examined middle-size building enterprise of a regional significance and its competitive building enterprises. At all enterprises, a property evaluation by an assessment of a substantial value and a returns’ evaluation by a method DCF Entity are carried out. The component of the dissertation thesis is a proposal of a simple expert standard containing methodical recommendations at an assessment of a value of a building enterprise of a regional significance. This is the essential contribution of the dissertation thesis for the branch Forensic Engineering whose starting ascertainments are practical pieces of knowledge and experience with the behaviours of the middle-size building enterprises in a period of a financial crisis.
17
Peterková, Jana. "Struktura a vývoj nákladů výkrmu prasat v ČR." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-179655.
Full textAbstract:
The diploma thesis deals with the profitability of pig farming in the Czech Republic. The theoretical part describes the individual cost items and techniques of pig-breeding which may affect the cost of agricultural producers. The practical part summarizes trends in pig farming in the Czech Republic with a focus on the development of price levels, especially those of agricultural producers, as an incentive to the production of meat stock -- pigs. The other parts of this work is focused on analysis of the development and the structure of pig fattening as well as swine-breeding costs. The cost analysis of piglets and pork meat is evaluated through of production intensity which is also compared within the selected European countries. Further, the work deals with the feed costs, while its impact on the overall production cost is demonstrated on a model example.
18
BIGASOVÁ, Anna. "Problematika odčitatelné položky pro výzkum a vývoj." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-200807.
Full textAbstract:
This thesis deals with the indirect support of research and development, and tax savings in the particular company.The main objective of this thesis processes the information and support for research and development. Selected costs are subject of tax deductible costs within booking. These costs are deducted from the proceeds during the calculation of the profit. The second time we deduct these costs as part of a deduction from the tax base for research and development. Selected costs incurred for research and development project may be deducted from the tax base twice.
19
LIEBLOVÁ, Markéta. "Vývoj dávek nemocenského pojištění a jeho vliv na výsledek hospodaření firmy." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153740.
Full textAbstract:
The thesis is focused on the development of health insurance benefits under the social security system in the Czech Republic. Aiming to secure people for future social events, which may be predictable (age) or unpredictable (disability, funeral, sickness, widowhood, etc.) and prevent poverty or the worst consequences. This thesis briefly describes the system of social security. More specifically focuses on health insurance, health insurance benefits and their development. It also contains the characteristics of the selected business entity and cost analysis of selected companies of employing workers and their absence from work, which is associated with the payment of sickness benefits. Finally, it presents the identification of direct and indirect costs associated with health insurance benefits and their impact on the profit of the selected business entity. The conclusion describes the effect of the payment of health insurance benefits for profit companies, including negative and positive impacts.
20
Prášilová, Jana. "Efektivita nástrojů řízení kvality." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-191016.
Full textAbstract:
This master thesis analyzes the processes which assure the quality of the pro-duct, which are held in a international supplier to the automotive industry. On the basis of this analysis were identified tools of quality management in the company and has been evaluated for its time and financial demands. All results were obtained using primary and secondary research. Primary research and data were ensured by structured interviews with employees. Secondary research included the analysis of internal documents of the company. Part of this work was to propose a new framework process map. At the conclusion were summarized the benefits of individual instruments and possible improvements for the company.
21
Stárková, Zuzana. "Vývoj finanční gramotnosti." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-308182.
Full textAbstract:
STÁRKOVÁ, Zuzana, Development of financial literacy, Prague, 2012. Zuzana Stárková - Charles University in Prague - Husitská teologická fakulta. Supervisor, Prof. PhDr. Beáta Krahulcová, CSc. Main topic of the diploma thesis is financial literacy, more specifically the risk of its consequences. First part of the thesis deals with definition of financial literacy, its causes and consequences. Next chapters are devoted to monetary literacy, ignorance of which causes many problems in the area of credits, loans and subsequently may lead to indebtedness. This part of the text defines important key words, whose knowledge in essential for using of banking services and products Last chapters of the theoretical part introduce the Consumer Protection Act and the issues of seizures and insolvency. Main objective of the practical part of the thesis is to carry out a research among university students in order to summarize the level of their awareness, knowledge and experience in the financial area.
22
Jelínek, Jan. "Prognóza vývoje německé Bundesligy." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-351841.
Full textAbstract:
Title: Prognosis of the German Bundesliga Objectives: The main goals of the diploma thesis were to analyse the German Bundesliga from her financial aspect and to create a prognosis of selected values until the year 2020. Methods used: First time was used the financial analysis of absolute, differential and relation indicators. Then to estimate the future development of the German Bundesliga were selected linear and exponencial trends calculated and applied with using the least squares method. On the top was calculated and applied the modified exponencial with using the method of partial sums. Results: Summary the outcome of the financial analysis through financial indicators and selected values prognosis of the German Bundesliga until the year 2020. Key words: Football, financial source, club, competition, financial analysis, turnover, profit, salaries, revenues, costs
23
PETRŮ, Libuše. "Prognóza sociálních služeb v kontextu demografického vývoje na území města Vlachova Březí." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-52135.
Full textAbstract:
Social care services in a certain region are highly affected by the demographic development. To evaluate the demand for social care services, the population, age structure, life expectancy, natality and mortality should be considered. There are 1691 inhabitants living in Vlachovo Březí as at 31 December 2008. Most social care services for the town residents are provided by other municipalities of the Prachatice district. The thesis was aimed at document analysis and a subsequent statistical procedure which, together with future demographic development, formed a basis for the prognosis of the demand for social care services in Vlachovo Březí at the age groups 0-7, 15-18 and 65+ years during the 2010-2020 period. The other goal was to find out the use of social care allowances by beneficiaries and financial costs of the allowances for 65+ age group in Vlachovo Březí. Based on the prognosis for single age groups and the evaluation of the current social services, the findings are as follows: As an early years child care service (0-7 years) does not exist in the district, a necessity of setting up such a facility, which will serve this age group in the district centre (Prachatice), can be expected. Social care services for the age group between 15-18 years are currently insufficient so to build a low-treshold facility should become a priority. The age group 65+ is supposed to grow. A senior home has not been established in Vlachovo Březí and the surroundings. There is a possible way in setting up a nursing home with a simultaneous enhancement of community care services. In addition, the research helped us discover the fact that expenses on the social care allowances are not spent effectively and financial costs of them will increase 1.5 times in the next 10 years. The future revaluation of a current system of the allowance payment or a dependancy rate of the beneficiaries seems to be necessary. There are 1184 beneficiaries in the Prachatice municipality with extended competence as at 31 December 2009. This thesis can serve as a draft plan of social care services in the region. It can also be helpful in further research into this topic and the dissemination of the research findings.
24
Vamberský, Jakub. "Vliv změny druhové skladby lesních porostů na ekonomickou efektivnost lesního podniku." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-362182.
Full textAbstract:
The aim of this thesis was to evaluate and demonstrate the impact of changes in the species composition of forests related to climate change on the economic efficiency of forest management. The work was conceived at Forest District Bílovice nad Svitavou School Forest Enterprise Masaryk Forest Křtiny. Data in the thesis were taken forest the management plans, forest management records, accounting reports and news areas of mechanical enterprise. The outcome was to compare the costs of different forestry activities, wood harvested monetization and evaluate profitability. It was hypothesized: if there is an increasing proportion of deciduous trees the profitability of the company falls.
25
Šmejkal, Marek. "Přepravní řády: vývoj a význam pro úpravu poměrů ze smluv o přepravě." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-352515.
Full textAbstract:
Resumé This thesis is focused on legal acts which are called carriage acts or transportation rules. Carriage acts are legal acts containing regulations of persons, luggage, objects and parcels transportation in all kind of types of domestic transportation. This text is divided into three parts which first is focused on historical development of carriage acts in our region, second part is focused on research of current forced carriage acts and third part is focused on comparison Czech and German carriage acts. First part of this text where historical development of carriage acts is examined, contains complete evolution and development of carriage acts from the very first one to the present day. The strongest emphasis is placed on railways carriage acts for their biggest importance of this kind of transportation in historical overview. In second part of this thesis current forced carriage acts are set in legal system and analyzed. In particular it is the Ordinance of Secretary of transportation no. 175/2000, Carriage act for public railway and road passenger transportation and Ordinance of government no. 1/2000, Carriage act for public railway cargo transportation. Last part of this thesis examine legal comparison of one of abovementioned carriage act (Ordinance of Secretary of transportation no. 175/2000,...