No description available.

No description available.

This thesis is focused on identifying the influence of changes in tax burden imposed on cigarettes on their consumption in the Czech Republic. The individual results of the work are based on analysis of completed data on average weighted and unweighted prices and consumption of cigarettes for the period 2004 - 2016 and according to the questionnaire survey. In the conclusion of the thesis, the directly proportional relationship between the selling price of cigarettes and the tax imposed was confirmed, inversely proportional relationship between the consumption and the selling price of cigarettes or the tax imposed. The demand for cigarettes is inelastic in the case of a slight one-time tax change and differs between the younger and older categories of smokers.

The aim of this diploma thesis is to estimate the value of the company Philip Morris ČR a.s. operating on the market of tobacco products. Business valuation is valid for the date of 1st January 2015. The yield method used for the analysis is DCF in the equity variant, market capitalization and book value. The thesis is devided into two main parts. The theoretical part determines basic assumptions and criteria for business valuation .The practical part includes strategic and financial analysis, financial plan and own valuation of Philip Morris ČR a.s Valuation, tobacco industry, cigarette market, value

This thesis is based on the question, whether a taxation have an effect on consumption of cigarettes. At the first there was needed to find factors which affect the cigarettes consumption. These factors are socioeconomic status of the population or using regulatory politics for tobacco products. Analysis is based on estimation econometrics model of regression analysis on panel data set. The panel data set consist from information about member states of European union for years 2003 to 2015. The goal of the thesis is to find an answer whether the tax policy of member states in according to taxation of cigarettes is effective. It means whether taxation of cigarette have an impact on cigarettes consumption. The analysis show that the explanatory variable for taxation is statistically inefficient. That say that the level of taxation does not affect the cigarettes consumption.

The goal of this Master's Thesis is Lean Six Sigma application to solve problems occurring during brand changes in production in Philip Morris CR, a.s. In the first part of this thesis there is described the Lean Six Sigma methodology, which draws from current world literature. Moreover the thesis describes the company Philip Morris, production of tobacco products in Kutná Hora and there is high level process description of cigarette production. In the thesis there is thorough description of process brand change, 7 measurements of this process on different types of machines, analysis of these measurements. In case there are problems identified there is the counter action to solve them designed. At the end of the thesis there is evaluation if the goals described in the introduction were achieved.

5 Abstract: This thesis addresses to the cigarette demand and excise tax on cigarettes in the Czech Republic The aim is to describe behavior of smokers and especially their reaction to the changes in price of cigarettes. Data for household spending are used for this purpose. First part of this thesis is dedicated to description of the cigarette market and socio-demographic characteristics of smokers. Second part concerns with question whether smokers are rational or myopic and how price elastic is their behavior. Then the rest of the thesis describes excise tax payment mechanism and analyzes excise duty incomes. The thesis finds that cigarettes are more affordable these days than in the beginning of 90's. Czech smokers do not fully realize future impact of their behavior and they seem to be very inelastic witch respect to price. The price elasticity was estimated on value -0.2. Given low price elassticitty and increasing purchasing power, the current cigarette excise tax is considered to be too low. Keywords: Excise tax on tobacco, Smoking, Cigarettes, Tobacco, Rational addiction, tobacco consumption of households, Cigarette prices

No description available.

Thesis is dedicated to characteristics of marketing and communication mix, to analysis and evaluation of marketing and communication tools and processes of Czech branch of Philip Morris company and to possible advices. Thesis is divided into three parts. The first part is a theoretical one, dedicated to general marketing definitions. The second one deals with the specific of tobacco market and with extend and impacts of existing regulation. The last one describe the company this thesis is dedicated to, its tools and processes and also include the evaluation and some advices to improvement.

This diploma paper deals with the tax incidence of cigarette tax in the period of the changes in rates of this duty in the Czech Republic. The main aim of this paper is to find out how the cigarette tax shifts on consumer and producer. Moving of tax burden was found out thanks to investigation of cigarette prices in the period from September 2007 to February 2008. The amount of tax was calculated from these prices. Various periods were compared and results were closely analysed. Fiscal and educative function of cigarette tax was monitored in this paper too. Educative function was found out by the help of trend in the number of smokers and their cigarettes consumption, whilst fiscal function was demonstrated by trend of payment excise duties. At the close of diploma paper are mentioned also tax avoidances of the excise duty on cigarettes, that are large problem all the time not only in the Czech Republic.