This thesis explores the relationship between interest rates, house prices and main macroeconomic variables. In particular, I examine how monetary policy affects house prices in the Czech Republic. The hypotheses assume that an increase in the interest rate that tends to decrease house prices also reduces output and inflation simultaneously. Therefore, the latter would imply that the monetary authority faces a trade-off between macroeconomic and financial stability. The empirical analysis is based on a vector autoregression model and the monetary policy shock is retrieved by the Cholesky decomposition. As for the results, the findings of the thesis conclude that there is a costly trade-off between macroeconomic and financial stability within the Czech economy.

In the thesis is processed the current state of the market for organic foods and assess their demand. The first chapters in a review of the literature dealing with the labeling of organic foods, their marketing,principles of production and on the basis of studies are assessed for qualitative properties. From the statistical data is analyzed developing the organic market and pursuant the professional survey is compared the economics of production compared to conventional production. In The practical part is evaluated organic food market in the South Moravian Region and compared their prices with prices conventional food. In the final part of the results is executed own survey through a questionnaire survey that was filled by 300 respondents from the Southern Region. The research is focused on the knowledge of organic food and motivation to buy, how much consumers are willing to pay for them, eventually, what really deters them from buying.

This thesis deals with the issue of subsidies for small and medium-sized enterprises in the agricultural sector. The main objective is to demonstrate the importance of subsidies and their impact on financial results. Application will be made on practical examples of small enterprises - cooperative farm and private farm, and medium-sized enterprise - school farm Žabčice. To achieve results, there was used secondary data which was obtained from the Czech Statistical Office, Eurostat and the Ministry of Agriculture. The operational objective was the analysis of income, costs and revenues from plant and animal production of the given companies in the year 2013. Within the crop production, there was analyzed wheat, barley and canola. Within the animal products, there were analyzed fattening bulls. Based on the results of the analysis the necessity of subsidies has been demonstrated.

The theoretical part presents information concerning prices, pricing policies and related strategies. The thesis further includes an analysis of the determination of prices and factors affecting it, methods of pricing and their advantages and disadvantages for an enterprise. Last but not least it describes the calculation of costs, price calculation, and explains the basic concepts of calculation. In the final section various types of calculation models are described. There are presented possible price modifications in the form of reductions and deductions.In practical part I present the characteristics of a selected company and its data that have helped me to convert the theoretical issues to practical ones.

The main target of the thesis is to analyze the relationship of prices and access to urban green area for the selected location of the city, such as the substrate to determine values of urban greenery. This work is built on the application of the Hedonic pricing method.The thesis is divided into 4 parts. The study of literature was created the first chapter, which deals with the value of the green space, the environment in the Czech Republic and abroad, method of environmental valuation and the history of the Hedonic price method and his used. The second chapter contains target and methodology of work. The methodology describes the different steps of the methods of work. In the second part is the specification of the model, which is applied in the analysis. In this part is mentioned characteristic of the properties and collection of data. In the third chapter data analysis is divided in specific parts of the sections. The data are evaluated for the entire area, and then compare the area itself.

The aim of the thesis is to analyze the problems related to farmland valuation in Czech Republic with emphasis on the valuation methods. This thesis gives a complex view on this topic. The first part of this thesis contains introduction to basic terminology that is needed for understanding the problematics of farmland valuation. The main part of the first section consists of detailed analysis of valuation methods that are suitable for valuation of farmlands in Czech Republic. There are also described factors affecting the prices of farmlands and there is also described the price analysis of farmlands in Czech Republic and few selected European countries, with their comparison included. Discussion of this topic includes the analysis of farmland market mechanisms, so that the price analysis will be set in context. The second part of the thesis contains detailed analysis of study areas. Based on the acquired results and findings from the first part of the thesis, price or value calculations of selected lands were performed. Third part of the thesis evaluates the possibility of creation of a tool that can be used for calculation of lands price or value in the ArcGIS environment. This section draws from theoretical findings mentioned in the thesis. Discussion of possible calculation automatization is included as well. Notable contribution of the thesis is comprehensive view on the farmland valuation. Another contribution is price and value calculation of selected lands in study areas and the discussion of possible automatization of the calculation in the ArcGIS environment. The results of the thesis may be useful as e.g. comprehensive material for basic introduction to the problematics of farmland valuation.

The analysis of the legal regulation of transfer pricing in connection with the implementation of ATAD Abstract This diploma thesis deals with the topic of legal regulation of transfer prices. Considering the gradual globalization and the increasing number of multinational enterprises, transfer pricing is a very extensively discussed tax-related topic. It has become even more topical with the implementation of a new Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. Transposition period for the majority of regulations presented in the directive is scheduled to 31 December 2018. The aim of the present thesis is to characterize the current state of legal regulations of transfer pricing in the Czech Republic as well as related supranational regulations. Within the context of the former and the latter, the thesis analyzes the options of the implementation of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. Also, the thesis delineates and describes the approach of the Ministry of Finance of the Czech Republic, including an assumed financial impact of the implementation of individual...

The topic of my thesis is Scattering of the prices offer of apartments in the Czech Republic and an assessment of the influence on an area of the apartment. The subject matter of my thesis is the evaluation of apartment prices according to individual regions in the Czech Republic and another purpose is an assessment with prices of apartments affected by the location and their social influence unemployment and safety of the location. The concepts of valuation apartments, price and value property and options valuation according to laws and regulations are included in the part of literary research. I mentioned factors affecting the price of an apartment. I analyzed prices of apartments, working opportunity in the location and safety of the location in the practical part of my thesis. I evaluated these influences with a suitable statistical method and I found out the dependence of apartments prices on their location.

The aim of this diploma thesis is to analyze impacts of BEPS including Country-by-Country reporting on the business field and on the tax administration. The theoretical part describes the importance of the initiative of BEPS transfer pricing including its the updated package, Action 8-10. Next part describes and compares the actual transfer pricing regulations in the countries of Visegrad 4 and in Germany. The last part of the diploma thesis analyzes the current transfer pricing situations and the cases of multinational corporation such as Google and Starbucks and it is followed by chaptures analyzing possible advantages and disadvantages that will arise from the new statement of CBCR.

The aim of this study is to compare the methodology for determining transfer prices in the Czech Republic and the United States. The reason for choosing these countries are different models, which are governed by states. Czech Republic sets transfer prices according to the OECD model. United States of America set transfer prices according to own regulations. The theoretical part is focused on comparing models and approaches to pricing methodologies. The practical part compares the creatin of a Benchmarking study in these two models.