The thesis deals with the statistics of research and development and focuses on possible effects of considered capitalization of R&D expenses. The opening part is devoted to statistical investigations in the R&D area to provide an overview of data base. Subsequently, the specific suggested methodological changes in the international ESA standard and related changes in the national accounting system are introduced, including the description of current practices. In the main part, the impacts of the capitalization on the main macroeconomic aggregates and Maastricht criteria fulfilling are presented on the real Czech Republic data. In the final section, possible impact on the contributions of the Czech Republic to the EU budget are shown, along with international comparisons describing impacts on all member states in the context of the EU budget financing. The aim of the comparison is to show whether capitalization is beneficial or not for the individual member states.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10388 |
| Date | January 2009 |
| Creators | Zbranek, Jaroslav |
| Contributors | Fischer, Jakub, Vondráčková, Veronika |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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