The thesis deals with complex questions of life insurance primarily on the Czech insurance market. At the beginning of the work, life insurance is described from a theoretical point of view and its main characteristics and mechanisms are outlined. In the next step, the main topics, which have the most important place in life insurance, are analysed. It is comparison of the insurance in Europe. Then, it is current use of life insurance mainly for covering of the short-term income in case of health problems. It also deals with the opinion of young people on insurance and with approach of ordinary people to the health form connected with a new contract. For the savings, there are capital and investment life insurance mentioned. The investment life insurance is the very important part because of the problems, which it has created in the last 15 years. The thesis also speaks about the possibilities of insurance for athletes. Finally, a small questionnaire had been completed by people on the street. Own contribution of the thesis is to demonstrate problematic parts of life insurance for the clients and explanation why it is so.

Cette étude montre d’abord que, dans la période actuelle, la notion de redevance pour service rendu fait l’objet d’une profonde évolution : de la simple rémunération du coût du service rendu, la redevance correspond désormais à la rémunération de la valeur économique procurée à certains usagers. Cette évolution lui confère une fonction régulatrice : la redevance n’intègre plus seulement des préoccupations juridico-administratives mais tient compte de préoccupations de marché. Cette étude dégage, par ailleurs, les effets de ce facteur de mutation sur cette catégorie du droit public. A cet égard, il semble que cette dernière ne soit pas engagée dans un processus de dégradation ou de rénovation. Au contraire, elle cherche un équilibre en oscillant à la fois dans le sens d’une dégradation et d’un renouveau.A ce titre, cette catégorie juridique constitue une parfaite illustration des transformations affectant, dans la société contemporaine, tout le droit public et l’État lui-même. En définitive, l’étude des transformations de la notion de redevance amène à une réflexion générale sur la naissance d’un nouveau modèle juridique et politique, c’est-à-dire « à déceler les phénomènes plus généraux qui en sont à l’origine (…); un processus de métamorphose de la société (…) et l’apparition d’un nouveau contrat social (…) Une telle recherche permet de réfléchir à ce que sera l’Etat du XXIe siècle». / This study first shows that, in the current period, the notion of fee for service rendered is subject to a profound evolution : from simple compensation of the cost of the service rendered, the fee now is the compensation value economic procured for some users. This development gives it a regulatory function: the fee not only includes legal and administrative concerns but also takes account of market concerns. This study identifies, in addition, the effects of this mutation factor on this category of pulic law. In this respect, it seems that it isnot engaged in a process of degradation or renovation. Instead, it seeks a balance oscillating at a time in the sense of degradation and renewal.As such, this legal category is a perfect illustration of the transformations affecting, in contemporary society, public law and the state itself. Ultimately, the study of transformations of the notion of fee leads to a general reflection on the birth of a new legal and political model, that is to say «to detect more general phenomena that are at the origin (...); a society's transformation process (...) and the emergence of a new social contract (...) Such research helps to think about what will be the state of the XXIe century ».

The thesis Valuation Methods of Athletes in Czech Republic and Slovakia in its theoretical part deals with gathering and reviewing published approaches to the valuation of athletes in various sports. Practical part is based on the Czech and Slovak football clubs questionnaire survey. The main goal was to find out if there are any identifiable determinants of players transfer value. If so, objective was to find out the differences between influences of these determinants. For it was found out that these determinants exist, it was investigated if they are similarly perceived by various groups of clubs. Other research questions were focused on some statements published in the Czech Republic - namely that the most used approach to value the football player are market-based methods (using comparison) and/or income based methods. Further verificated statement was that valuation servers are an important tool of valuation of athletes. Clubs were also asked how significant they perceive the element of cost-based method.

The diploma thesis deals with the implementation of entrance fee to national parks in Slovakia. In the first part, it describes the entrance fee as an economic tool of environmental policy, considers its features and application. Thereafter, the organization and financing of nature protection in Slovakia is explained. From the presented analysis of revenues and expenditures it is obvious that the national park administrative units are exposed to the lack of financial resources. As a solution of this situation, the thesis suggests increasing of revenues by the implementation of the entrance fees. Subsequently, each Slovak national park is characterised. The aim of the thesis is a proposal of the entrance fees system in Slovak national parks, which is divided into particular steps. The activities concerning the collection of the fees are preceded by rearranging the ownership relations and adjustment of legislation. The next steps of the proposal deal with the way of fees collection, the extent of the fees and with potential revenues for the national park administration that would be generated by the fees. The final steps of the proposal consider control together with modification of the entrance fees collecting system and its potential expanding.

This diploma thesis examines the impact and consequences of the implementation of deferred tuition in the Czech Republic on an quality and a system of financing of universities. The aim is to determine the real impact of tuition fees on improving the quality of university education and make recommendations for an implementation or a rejection of this form of financial participation. The first part of my thesis contains theoretical views on education and its role in the modern economy, it defines the term "education" as a kind of an economic good and describes the current system of university education in the Czech Republic. The empirical research will be comparing the current situation of university education system in the Czech Republic with the situation in the EU and OECD countries. The analysis will be based on statistical data on the number of people with university education, the volume of investment into this kind of education, the ratio of public and private funding system, the number of students enrolling on universities, total expenditures per student, applying of university student and other labor market indicators. Based on this comparison,the strengths and the weaknesses of the Czech university education will be established and its trend in the last 5 years. Within the scope of a planned introduction of direct financial participation of university students, the principle of deferred tuition will be considered as a potential tool not only to increase private funding in the system, but also to achieve a better standards of university education. The possible effects of the introduction of tuition fees in the country will be estimated based on the experience with the implementation of this system abroad (UK and Australia) and meta-analysis of expert opinion on financing university education system. The conclusion of the thesis includes a summary of the extent to which the inflow of private funds into the system changes the strengths and weaknesses of the university education in the Czech Republic and making recommendations for its implementation.

The main goal of this master’s thesis is to find out the impact of future development in combined heat and power technologies, especially the impact on power market in Czech Republic regarding to historical development of photovoltaics and subsidy policy. There are three scenarios of installed power growth designed including calculations of renewable energy source financial fee as well as overall evaluation. The paper also deals with current status of combined heat and power technologies in Czech Republic, European Union and USA as well as legislature framework of CHP in Czech Republic and EU. There are also kinds of state grants described. In economical part of the paper there are NPV’s of particular cogeneration units calculated. The calculations were made both with current investment costs and reduced investment costs.

Der öffentliche Personennahverkehr ist zunehmend von Finanzierungsproblemen bedroht, welche von Politik und Öffentlichkeit noch unterschätzt werden. Als Empfehlung für die zukünftige Sicherstellung finanzieller Mittel wird von Fachleuten zunehmend die Drittnutzerfinanzierung angeführt, welche über Nahverkehrsabgaben umgesetzt werden kann. Diese Arbeit beschäftigt sich genauer mit den einwohnerbezogenen Nahverkehrsabgaben der Grundbesitzabgabe und des Bürgertickets, da sie zur Zeit am meisten diskutiert bzw. als die Abgaben mit dem größten Umsetzungspotential gesehen werden. Da es sich hier um neue Finanzierungsinstrumente handelt, ist noch nicht genau klar, welche Akzeptanz dafür in der Gesellschaft vorhanden ist und von welchen Faktoren sie prädeterminiert wird. Sollen neue Abgaben eingeführt werden, so spielt jedoch das Wissen um die Akzeptanz in der Öffentlichkeit für die politischen Entscheidungsträger eine wesentliche Rolle. Es gibt jedoch zur Akzeptanz von Einwohnerabgaben bisher keine tiefgründigen Untersuchungen. Diese Arbeit möchte diese Forschungslücke schließen. Zu Beginn wird eine theoretische Grundlage geschaffen, indem Erfahrungen zur Akzeptanz anderer verkehrspolitischer Maßnahmen unter Berücksichtigung der spezifischen Charakteristik von Einwohnerabgaben auf die Akzeptanz von Grundbesitzabgabe und Bürgerticket übertragen werden. Um die realen Zusammenhänge zwischen Akzeptanz und deren Einflussfaktoren zu untersuchen, wurde eine (nichtrepräsentative) Online-Umfrage durchgeführt, welche sich auf die Stadt Leipzig bezog. Dazu wurden neben der Bewertung von Grundbesitzabgabe und Bürgerticket, welche als Indikatoren für die Akzeptanz verwendet wurden, die Faktoren Problembewusstsein, Zielvorstellungen, Verantwortungsattribution (für die Lösung von Verkehrsproblemen), Maßnahmenkenntnis, wahrgenommene Effektivität, Gerechtigkeit und Nutzen, sowie die Bewertung von drei Gestaltungsvariationen des Bürgertickets abgefragt. Es ergab sich ein Stichprobenumfang von n=393. Die Auswertung der Daten erfolgte mit Hilfe einer explorativen Faktorenanalyse und einer logistischen Regressionsanalyse mit dem Statistikprogramm R. / Public transport is increasingly suffering from financial problems, and the severity of the situation seems to be underestimated by politics and the public. Experts suggest financial models that include third-party funds in addition to ticket revenue and municipality funding. This paper examines background and acceptance of two prominent models, a transportation fee based on real estate (“Grundbesitzabgabe”) and a fee based on residency (“Bürgerticket”). The real estate fee model leaves ticket prices unchanged but expands the public transportation network while the residency fee reduces ticket prices to zero. An online survey was conducted to assess acceptance and analyse potential determining factors for acceptance. The survey was limited to the city of Leipzig and yielded a sample size of n=393. The data was interpreted on the basis of explorative factor analysis and logistic regression.

Der Aufsatz beschäftigt sich mit den aktuellen Änderungen des Sachverständigenrechtes aufgrund der ZPO-Novelle am 15.10.2016. Die Novellierung des Sachverständigenrechtes stellt im Wesentlichen eine Festschreibung der bisher bereits bestehenden Praxis dar. Sie beschränkt sich auf fünf Rechtsnormierungen und hat damit nicht alle Optimierungsmöglichkeiten des Sachverständigenrechtes ausgeschöpft, die dieses zulassen würde. Ob es sinnvoll war, eine verpflichtende Anhörung der Parteien vor der Benennung des Sachverständigen einzuführen, wird sich in der Praxis erst noch weisen müssen. Zumindest wird die Richterschaft hierdurch in der bislang allein ihrem Ermessen unterliegenden Verfahrensgestaltung begrenzt.

Bakgrund: Det råder inga tvivel om att revisorn har en explicit funktion till att stärka redovisningens trovärdighet. I det sociologiska perspektivet kan vi även förstå revisorns funktion som en producent av komfort medan vi i det ekonomiskt rationella perspektivet ser revision som ett medel för att minska informationsasymmetri. Covid-19 har orsakat omfattande utmaningar bland både företag och revisorer, vilket lyfter frågan om hur olika aspekter i revisionen har påverkats av att revidera företag med en uttalad riskfaktor. Riskfyllda företag i denna studie avser företag som har fått en utfärdad going concern-anmärkning. Sådana bedömningar har varit svåra för revisorn under covid-19, mot bakgrund av den ovisshet som präglat pandemin. Av den orsaken var det intressant att undersöka om revisionsprocessen har förändrats under covid-19 genom att analysera om det skett en förändring av revisionsarvodet och längden för revisionsprocessen. Syfte: Syftet med denna studie är att analysera förändringen av revisionsprocessen i samband med ökade risker i företag i en orolig samhällskontext. Metod: Studien är av kvantitativ karaktär då vi undersöker om det skett någon förändring av revisionsarvodet och längden på revisionsprocessen under covid-19. För att besvara syftet har relevanta variabler från årsredovisningar inhämtas för att göra tre olika statistiska undersökningar. Syftet var att undersöka frekvensen av skillnader och samband mellan variablerna. Slutsats: Resultatet visar att det skett en förändring av revisionsarvodet under covid-19. Resultatet påvisade även att det inte skett en förändring av revisionsprocessens längd under covid-19, även fast det förelåg en viss samvariation mellan revisionsarvode och längden på revisionsprocessen. Resultaten har visat tendenser till att kunna förklaras och förstås med hjälp av informationsasymmetri och skapande av komfort. / Background: There is no doubt that auditors have an explicit function to strengthen the credibility of a firms’ accounting and reporting. In the sociological perspective it can be understood that auditors function as a producer of comfort, meanwhile in the economical rational perspective, auditors are a function to reduce information asymmetry. Covid-19 has caused extensive challenges for firms and auditors, which enlightens the issue of auditing troubled firms. Troubled firms are in this study referenced to firms that have been assessed with a going-concern opinion. Going-concern opinions was difficult for the auditors to review during Covid-19, in the light of the uncertainties that bear the stamp of the pandemic. For this reason, it was interesting to study if the audit effort had changed during covid-19 by analyzing the possible changes in audit fees and audit reporting lag. Purpose: The purpose of this study is to analyze the changes of audit effort in association to increased risk in firms in context to a crisis. Method: The study identifies with a quantitative orientation as it studies the changes of audit fees and audit reporting lag during Covid-19. In order to achieve the purpose of the study, pertinent variables from the firms’ annual reports have been obtained to perform three statistical analyses. The purpose was to study the changes between two years and the correlation between the two variables. Conclusion: The results suggest an increase in audit fees during Covid-19. The results also indicate no change in the length of audit reporting lag during Covid-19, even though a covariance between audit fees and audit reporting lag was identified to a certain extent. The results have shown to be understood with support by information asymmetry and establishment of comfort.

In diesem Beitrag werden Publikationsmotivation und -formen sowie die Vor- und Nachteile von Open Access beschrieben und am Beispiel des Fee-Free-Open-Access-Journals Zeitschrift für Nachwuchswissenschaftler erläutert. / In this paper, publications motivation and forms are described, as well as, the pros and cons of Open Access. They are explained using the fee-free open access journal German Journal of Young Researchers as an example.