Decisions made regarding road building have far-flung consequences. Spending money on roads means that other public goals such as farmland preservation, air quality improvement and provision of housing may be frustrated. In order for knowledgeable land-use decisions to be made, the full cost of roads needs to be examined. This thesis explores the issue of roadway land costs from a professional planning point of view. A method for calculating roadway land costs is developed and is then applied to provincially-funded roads in the Greater Vancouver region. The case study revealed that annual provincial roadway land costs amount to approximately $162 per automobile. Limited supplies of land and limited financial resources suggest that it may be time to examine approaches that would make it less necessary to add capacity to the existing road network. Expenditures on roads can be reduced by shifting from current "supply side" tactics. This thesis suggests various policies that could be enacted to effect such a change. / Applied Science, Faculty of / Community and Regional Planning (SCARP), School of / Graduate

Aquatic organisms in response to toxic insults from environmental pollutants activate defence systems including the aryl hydrocarbon receptor (AhR) in an attempt to metabolize and excrete these toxicants and their metabolites. These detoxification mechanisms however may come with certain energetic costs. I hypothesize that the activation of the AhR by β-Naphthoflavone (β-NF), a model AhR agonist, results in increased energetic costs requiring metabolic reorganization in rainbow trout hepatocytes. While the results obtained suggest that there are no significant energetic costs of AhR activation, analysis of enzyme activities suggests possible metabolic reorganization. This study also showed significant changes in cellular processes in hepatocytes over the incubation periods which previously were not reported. Furthermore, for the first time in fish hepatocytes, metabolic flux analysis (MFA) was used to examine intra-cellular metabolism, the applicability of which is discussed.

This dissertation is about research and development (R&D) and formation of research joint ventures (RJV). The first chapter analyzes R&D competition and cooperation regimes with coordination costs under full information sharing and no spillovers in a Stackelberg model. The findings show that profits and R&D incentives of RJV members decrease with coordination costs. R&D cooperation of leaders results in higher profits for insiders and also higher welfare compared with R&D competition. Checking the robustness of the results shows that with R&D spillovers and no information sharing no RJV forms. With convex costs, an RJV containing all leaders forms. The second chapter considers a duopoly Cournot model where production may result in environmental damage. Firms can either invest in process or environmental R&D. In the first case, we assume an exogenous emission tax. With high enough emission tax, welfare is always higher under public R&D than cooperation. Under endogenous emission tax, when the regulator acts before firms’ decision on R&D, with high R&D spillovers, public R&D yields higher welfare than R&D cooperation. When the regulator sets the emission tax after firms’ decision on R&D, welfare under R&D cooperation is higher than public R&D. Comparison of commitment and no commitment also shows that commitment increases private R&D. Chapter three investigates the endogenous formation of coalitions under the size announcement game in a Cournot framework and analyzes the effect of coordination costs on equilibrium and optimal coalitions. When there are industry-wide R&D spillovers numerical simulations show that with high enough coordination costs no RJV forms in equilibrium, which also maximizes welfare. When there is intra coalition full information sharing and no inter-coalitions R&D spillovers with high enough coordination costs, the equilibrium coalition structure is more concentrated than when coordination costs are low and the size is higher than when RJVs could not form endogenously. Also, with high enough coordination costs, the welfare maximizing coalition is less concentrated than the equilibrium one while the opposite is true for low coordination costs.

This thesis analyzes gamble gaming, bets and lottery in the Czech Republic. Historic context of hazzard and view of economic theory and the game theory is described in details. This thesis deals with the economic, social and legislative impacts of gamble gaming and bets. Current changes and issues are analyzed in depth, there are also views of the particular subjects included within this analyze. The thesis proves via argumentation the inadequacy of the current legislative framework in the field of gambling and predicts what possible consequences the extensive legislative changes may bring. The Thesis studies the approach of former works dealing with the subject and methods of hazzard social expenses quantification. Current environment of gambling is analyzed on the country level as well as on the municipal level (As an example town Třešť and Jihlava were chosen).

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.

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.

The Master´s Thesis deals with analyze of total costs in transportation company JOLLY trans, s.r.o., where these costs are divided into operational and financial. This thesis is preparing data for a pricing of the transportation. Operational costs are divided into salary for driver, fuel and much more, there are a lot of hidden charges, that affect the final price of transportation. Financial costs are one of the highest costs in company accountancy, because this costs include purchase of a truck and semitrailer. This thesis focus on optimization of this financial costs to save the money. Main goal of this Master´s Thesis is to set the minimal price that transportation company is able to offer to the customer to take profits. And then suggest how to cut the costs to realize higher profit.

This final work value tax incidence of enterprice in family house. This work aims to individual income tax and VAT on model example.

The Graduate Theses is describing a way of how banking worked in Czech Republic before the year 1989. It discusses changes which has Czech banking undergone ten years afterwards. It describes the period of founding both foreign and domestic financial institutions. The thesis analyses contribution of presence of foreign banks, occurring problems of small domestic banks and hegemony of four half-state owned banks. At the same time it discusses the coupon privatization from the view of occurring effects in banking sector. In connection to this, it does not leave out existence of capital cohesion in between the banks. Thereinafter the graduation paper deals with measuring of concentration with Herfindahl-Hirshman's index, in order to clearly confirm specific, Czech banking environment, with existence of four large banks and lots of small and middle-sized banks. The main goal of thesis was to focus on strategic privatization of four large banks. It analyses given topic from the point of costs which occurred with delay of privatization, and it creates a question about timing of privatization. Every bank is analyzed in this way from the beginning of nineties till the sale to a strategic investor.

The thesis is centred on the environmental tax reform in the Czech Republic and the evaluation of its incidence on environmental tax payers. The aim is to describe the advance working of questionnaire investigation. It is instrumental to the induced costs of taxation estimation. The thesis descibes furthermore the process of the choice of the tax payers sample.