The aim of the thesis is to describe the problems of accounting valuation and issues, connected with prices, which are used for income tax purposes. First there is the issue of accounting valuation with giving emphasis on valuation which is governed by Czech law, because the tax base from income for certain taxpayers is based on the profit or loss in accordance with Czech law. Because of the fact that the Czech methodology is progressively closer to International Financial Reporting Standards some differences will be mentioned between the Czech methodologies and IFRS. The next section explains in detail the prices which are used in accordance with the law on income taxes. In the practical section, some examples will be given to show the difference between the valuation for accounting purposes and income taxes. In conclusion, the analysis of financial statements of corporations reporting according to IFRS there is performed. The aim of this analysis is to find out which valuation method entities prefer, if International Financial Reporting Standards allow a choice between more types of methods.

The master thesis deals with the regional differentiation of housing prices in Czechia at the district level. The main goal of the thesis is to evaluate and explain the regional differentiation and development of apartment prices between 2001 and 2017. The first empirical part concerns the general evaluation of apartment prices, where, in addition to cartographic outputs, descriptive statistics are used. The monitored period is divided into smaller time intervals according to the trend of rising prices of apartments and the development of national economy. Both the absolute prices of apartments and the relative changes between different years are observed including establishment of own typology. The second part monitors the influence of selected factors (average salary, migration and population density) on the average price of apartments at district level. Two types of correlation analyses were employed as an analytical tool. Keywords: apartment prices, Czechia, administrative districts

Vojtěská, B., Sale prices of flats in the Czech Republic. Diploma thesis. Brno: Mendel University in Brno, 2019. Diploma thesis deals with the issue of price determination of flats. The aim of the work is to identify determinants affecting the sales prices of flats within the individual regions of the Czech Republic and also within the Czech Republic as a whole. In the chapter of the methodology, factors influencing the prices of flats are specified and subsequently appropriately expressed. Regression analysis results in two pricing models (for standard and alternative expression of variables) constructed using the ordinary least squares method (OLS). The resulting model showed that the sale price of a flat in the Czech Republic affects the number of rooms, m2, energy value, whether a terrace, balcony, cellar, garage or elevator belongs to the flat. In addition, the price of the flat is affected by the type of ownership, the condition of the flat, the type of masonry, whether it is located in the regional city, if there is a UNESCO monument in the city, and the locality, in this case designated by individual regions of the Czech Republic. Part of the work are also price maps compiled for the best-selling flats in the Czech Republic in terms of number of rooms.

The subject of this thesis is the contemporary British drama. Firstly the thesis performs a brief excursion into the context of the origin of the plays. It summarises the basic facts about the British theatre system, the development of British criticism and of the British association of the critics The Critics' Circle. The thesis deals with the plays awarded with The Critics' Circle Theatre Award for the best new play between years 2000 and 2010. These are Blue / Orange by Joe Penhall, Humble Boy Charlotte Jones, The York Realist by Peter Gill, Democracy by Michael Frayn, The History Boys by Alan Bennett, Harvest by Richard Bean, Rock'n'Roll by Tom Stoppard, A Disappearing Number by Simon McBurney and Complicite, August: Osage County by Tracy Letts, Jerusalem by Jez Butterworth, and Clybourne Park by Bruce Norris. Subsequently, based on the overall analysis of all eleven awarded plays the thesis gives the assessment of their common features in terms of dramatic form and also in the terms of theme. Finally it deals with the British as well as Czech critical reflections of the particular plays. It attempts to draw conclusions about the nature of contemporary British drama in relation to the British criticism.

In the diploma thesis, Supporting Tools for Creation and Pursue of Chosen Key Performance Indicators, the aim was to find the new KPI which would support purchasing department in selected production company in field of automotive. The main aim of definition of this KPI and mainly its follow-up and development is to support purchasing management for right and appropriate decisions. Within definition of KPI also methodology for follow up had to be defined. Based on existing tools and systems the methodology was created, tested and the best one was implemented. The sustainability was tested together with purchasing management who confirmed decision for successful implementation.

The thesis aims to analyze the economic and environmental consequences of the regulation to mandatorily blend bio-components into the fuel and prove its inefficiency. The theoretical part summarizes in detail the reasons of introducing the regulation, including the legislative framework, and generational evolution of biofuels. The analytical part uses statistical analysis of time series and price and efficiency indices to evaluate the effectiveness of biofuels in relation to reducing greenhouse gas emissions. The impact of the introduction of biofuels on the economy is specified through fuel prices. The impact on engines as well as food prices and social environment is also mentioned.

In the thesis a general method of cost calculation as a means of determining the price has been used in a selected company. The influence of the method of cost calculation on company management has been analyzed. The thesis is focused on the water treatment company Slovácké vodárny a kanalizace a.s. I researched the most suitable method of calculating fresh water and waste water tariff for the company. I came to the conclusion that using the two-component form should bring the company higher profits than using the single-component form and these could be used to cover running and maintenance cost. I recommend using the two-component form.

Thesis deals with relationships among financial accounting, auditing, taxation and transfer pricing. There is a description of the legislative regulation of transfer pricing in financial accounting, auditing and taxation. Thesis studies importance of the transfer pricing in these named areas. The importance of the transfer pricing in each area is evidenced with model and real examples. Thesis contains a lot of rulings of the Supreme Administrative Court.

Abuse of the Dominant Position by Prohibited Pricing Activities Abstract This thesis analyzes selected pricing practices of dominant undertakings namely predatory pricing, margin squeeze and excessive pricing. These practices may, under certain circumstances, constitute an abuse of the dominant position. The aim of the thesis is to focus on problematic aspects of each of these practices, on explanation of various legal and economic tests used to prove that certain pricing policy constitutes an abuse of dominant position and on the description of conditions that have to be met in order to consider such practice contrary to the competition law of the Czech Republic and the European Union. The thesis is composed of four chapters. In Chapter One a brief introduction to the competition law itself and to the analyzed matter is given. Chapter Two describes basic terminology used when dealing with cases of abuse of a dominant position such as basic legal concept of the abuse itself, definition of an undertaking and a competitor according to the EU law and the Czech law respectively, delimitation of a relevant market and finally definition of a dominant position. Chapter Three is oriented on the selected pricing practices of dominant undertakings. This Chapter is subdivided into three parts each of which is dealing...

The thesis evaluates and quantifies the residual shape risk on the Czech nat- ural gas market. The risk stems from insufficient liquidity of forward mar- ket, when energy supplier has to hedge his short shaped sales by standard baseload products available at wholesale market. Hence, energy supplier is always left with residual position, which has to be closed at spot market. We model the residual shape risk as a difference between spot and forward prices weighted by residual position, which is derived from the shape of innogy En- ergie, s.r.o. household portfolio. In order to do so we develop model for a spot price dynamics based on the daily index OTE. We price forward contracts as expected spot price at delivery. The spot price dynamics is modelled as a mean-reverting Ornstein-Uhlenbeck process, while assuming two different driving stochastic processes for innovations. First, we model them as a mixed jump diffusion process. Second, we estimate control model assuming innova- tions to come from the normal inverse Gaussian distribution. The residual shape risk is then evaluated by Monte Carlo simulation of spot price paths, which we use for hedging the portfolio shape. Five percent Value-at-Risk and the Expected Shortfall measures for the jump mixed diffusion process yield costs of 0.013 and 0.016 EUR/MWh,...