Brno University of Technology, Faculty of Business and Management, Department of Finance
Transfer Pricing in Post-BEPS Era
Topic Overview:

Transfer pricing is one the top tax issues being closely connected with the aim to eliminate global base erosion and profit shifting. Our aim will be provide a critical analysis of transfer pricing issues both from the established standards and existing practise. We will focus also on comparative studies.

Tasks:

Participation in literature review and prepared studies.

Requirements:

General knowledge in international tax law, EU tax law.

Outcomes:

Literature review, co-author of the paper.

References:

Basic information can be found on the web pages of the OECD (www.oecd.org). Some basic information and references to information sources regarding transfer pricing can be found here.
Technical University of Liberec, Faculty of Economics, Department of Business Administration
Corporate Social Responsibility (CSR)
Topic Overview:

CSR = a type of business self-regulation with the aim of being socially accountable. There is no one "right" way companies can practice CSR; many corporate CSR initiatives strive to positively contribute to the public, the economy or the environment.

Task:

Literature review – global case studies of companies within the EU and all over the World; comparison of different types of industry (focusing then mainly on chemical industry); social, economic and environmental issues; reporting; LCA; sustainability; setting hypotheses and verifying/rejecting them; statistics and overviews.

Requirements:

General knowledge of CSR, interest in the issue, statistics.

Outcomes:

Literature review, report.

References:

a) Asbury, S. 2016. Practical Guide to Corporate Social Responsibility. EAN: 9781138901841, ISBN: 1138901849.
b) Taylor & Francis Ltd.  Blowfield, M. 2019. Corporate Social Responsibility. EAN: 9780198797753. Oxford University Press. Other books/articles devoted to CSR.
Masaryk University, Faculty of Arts, Department of Romance Languages and Literatures
Intention-Behaviour Gap in Sustainable Consumption: The Moderators
Topic Overview:

Researchers in the field of sustainable consumption typically assume that actual behaviour is preceded by behavioural intention. However, it is generally accepted that there is a difference between intention and behaviour, the so-called Intention-Behaviour Gap (IBG). Closing this gap will help increase the real level of sustainable consumption for people who choose to do so. Recent studies have identified several isolated moderators affecting the IBG size. Based on review from other fields, it is obvious that a list of such moderators is still not complete. Therefore, we aim to explain the Intention-Behaviour Gap in the context of sustainable consumption.

Task:

Options available based on the intern’s interests/preferences or needs of the research team at the time of the internship:
1) Data collection for a systematic review: a meta-analysis. Therefore, reviewing set of articles (in English) obtained from article databases;
2) Text mining (using appropriate software): the development of opinions within  sustainable consumption;
3) Review of underlying theoretical models.

Requirements:

An experience with a text-mining tool would be an advantage for option (2), otherwise no special skills are needed.

Outcomes:

1) Dataset yielded from coding the set of the articles;
2) Analytical results to be included in a publication;
3) Literature review report. The intern would be co-author of resulting publications.
Brno University of Technology, Faculty of Business and Management, Department of Finance
Transfer Pricing in Financial Transactions
Topic Overview:

Transfer pricing is one the top tax issues being closely connected with the aim to eliminate global base erosion and profit shifting. In this respect a special attention is provided to financial transactions which are seen to be very risky. Our aim will be to evaluate existing standards and practice (including evaluation of available statistical data) and to provide their assessment. Our final aim will be to provide usable methodology both for tax authorities (to improve the quality of tax procedures and tax audits) and, at the same time, to provide the guidance for tax-payers in order to reach their practice to be in line with existing standards.

Tasks:

Participation in literature review, processing statistical data and their interpretation, preparation of the general methodology for applying the standards as established by the OECD (2020).

Requirements:

General knowledge in international tax law, EU tax law, knowledge in gathering and processing of statistical data is welcome (but not necessary).

Outcomes:

Literature review, co-author of the paper(s), gathering and processing of statistical data.

References:

Basic information on the OECD project against BEPS (Base Erosion and Profit Shifting) can be found on the web pages of the OECD (www.oecd.org).
Some basic information and references to information sources regarding transfer pricing (including those related to financial transactions) can be found here.
For the particular OECD standard see: OECD (2020). Transfer Pricing Guidance on Financial Transactions Inclusive Framework on BEPS: Actions 4, 8-10. [online]. Paris: OECD. Available at: www.oecd.org/tax/beps/transfer-pricing-guidance-on-financial-transactions-inclusive-framework-on-beps-actions-4-8-10.htm.
Brno University of Technology,  Faculty of Business and Management, Institute of Management
Smart Services in Manufacturing
Tasks:

To explore (based on personal interview) how manufacturers use price models for their smart services and how they evaluate them as a possible profit source. Specifically, student would be engaged in further distribution among manufacturers in Brazil. Furthermore, s/he would be responsible for recording questionnaire answers, conducting quality analysis from personal interview and finally, editing answers using MS Excel. S/he could help with literature review or publication also.

Requirements:

Basic knowledge of statistical methods, good knowledge of MS Office   package – especially Excel.

Additional Notes:

Recommended for Students of Electronic engineering or Economy/Marketing.
Brno University of Technology,  Faculty of Business and Management, Institute of Management
Visual Smog
Tasks:

To explore (based on questionnaire analysis) how visual smog affects us (also students as customers). Specifically, student could be engaged in a questionnaire construction and design and its further distribution among respondents. Furthermore, s/he would be responsible conducting questionnaire analysis and finally, editing answers using MS Excel. S/he could help with literature review or publication also.

Requirements:

Basic knowledge of statistical methods, good knowledge of MS Office package – especially Excel, knowledge of marketing (promotion).

Additional Notes:

Recommended for Students of Economy/Marketing.
Brno University of Technology,  Faculty of Business and Management, Institute of Management
Improvement and Evaluation of the Customer Experience Model
Topic Overview:

The goal of this project is to collect primary data through the questionnaire and to analyze them with the PLS-SEM method to evaluate its current form and propose the improvements based on the primary research and review of the recent literature in the customer experience field.

Tasks:

Assist with the distribution of the questionnaire and with the literature review.

Requirements:

Basic knowledge of marketing. A basic understanding of human psychology and statistics is an advantage.

Outcomes:

Review of the recent customer experience literature and presentation of the key topics. Database of the collected data from the questionnaire.

References:

a) http://doi.org/10.1177/1094670520928390;
b) http://doi.org/10.1007/s11747-019-00718-x;
c) http://doi.org/10.1177/1470593113485108.
Technical University of Liberec, Faculty of Economics, Department of Business Administration
Entrepreneurship of University Students
Topic Overview:

Research is oriented on entrepreneurship of young university students and on the motivation and education towards the  necessary skills.

Task:

Statistical analyses of surveys.

Requirements:

Work with SPSS.
Topic Overview:

Agroforestry systems (AFS) – description of the logic, overview of different AFS systems;
Analysis of current state and possible development of AFS – general overview of AFS in in global perspective, main focus on countries/region with similar soil and climate conditions as are in Europe;
Analysis of economic, environmental and other benefits of AFS in comparison with conventional agriculture production;
Examples of best practices;
AFS as source of biomass for energy purposes, potential role of short rotation coppice plantations;
Economic model and economic analysis of selected AFS in the conditions of Czech Republic;
Major finding and conclusions.
Czech Technical University in Prague, Faculty of Electrical Engineering, Department of Economics, Management and Humanities
Agroforestry Systems – in the European Conditions
Topic Overview:

The student will participate on research activities of the Department of Geography with a specific focus of above-mentioned topic.


Requirements:

The student should have general interest and passion for scientific research and be a team player. We expect him/her to have some geographical knowledge and interets in topics mentioned above. Very good knowledge of the German language ((reading, writing, speaking) is a must, as cooperation and related activities will be held in German.
University of West Bohemia in Pilsen, Faculty of Economics, Department of Geography
Destination Marketing; Sustainable Territorial Development
Topic Overview:

The student will participate on research activities of the Department of Geography with a specific focus of above-mentioned topic.

Requirements:

The student should have general interest and passion for scientific research and be a team player. We expect him/her to have some geographical knowledge and interets in topics mentioned above. Fluent English is a must (reading, writing, speaking).
University of West Bohemia in Pilsen, Faculty of Economics, Department of Geography
Core vs. Peripheral Areas
University of Hradec Králové, Faculty of Informatics and Management, Department of Economics
Corporate Social Responsibility (CSR) - Utilization Analysis
Topic Overview:

Corporate social responsibility (CSR) is generally understood as a voluntary obligation of companies to behave in a responsible way to the environment of society and the environment that affects their functioning. For this reason, the annual report can also be a corporate tool for the marketing and promotion system, any corporate social responsibility is more attractive to  investors and builds a better image for the public.

Task:

To analyse use of CSR.

Requirements:

Statistical and analytical knowledge.

Outcomes:

Preparation of tables and graphs from the provided data from the head of the topic.
University of Hradec Králové, Faculty of Informatics and Management, Department of Economics
Corporate Social Responsibility (CSR) - Process Diagrams
Topic Overview:

Corporate social responsibility (CSR) is generally understood as a voluntary obligation of companies to behave in a responsible way to the environment of society and the environment that affects their functioning. For this reason, the annual report can also be a corporate tool for the marketing and promotion system, any corporate social responsibility is more attractive to investors and builds a better image for the public.

Task:

To prepare process diagrams (etc.) in reporting CSR.

Requirements:

Analytical knowledge and preparation of diagrams.

Outcomes:

Preparation of processes and diagrams from the provided data from the head of the topic.
University of Hradec Králové, Faculty of Informatics and Management, Department of Economics
Managerial Accounting Tools
Topic Overview:

Managerial accounting is one of the important parts of the companies. There was provided the research in the companies on the usage of selected managerial accounting tools.

Task:

To analyse use of managerial accounting tools, find the correlations or clusters of tools.

Requirements:

Statistical and analytical knowledge.

Outcomes:

Preparation of tables and graphs from the provided data from the head of the topic.
University of Hradec Králové, Faculty of Informatics and Management, Department of Economics
SMART Cities Applications and Elements
Topic Overview:

Rapid development of advanced technologies and their use bear crucial influence on Smart City development. Smart economy ranks among key Smart City components. The rising awareness of the importance of Economy in Smart cities becomes a widely discussed issue and gets reflected in professional literature. The aim of the research is to map and analyse the use of selected elements in Smart cities.

Task:

To analyse and find correlations in usage of applications and elements in SMART cities.

Requirements:

Statistical and analytical knowledge.

Outcomes:

Preparation of tables and graphs from the provided data from the head of the topic.
Brno University of Technology, Faculty of Business and Management, Institute of Management
Home Office Working of Managers & Employees During COVID-19
Topic Overview:

In the course of the COVID-19 pandemic companies had to find new ways to work with their personnel. People who before had a daily office job had to work from  home (in a so-called home-office framework). By a monthly survey targeting the current perceptions of the respondee this research topic wants to find out how  perceptions change over time with regard to different segments of personnel. The comparison of the Czech Republic and Brazil, two of the high-incidence countries during some time, may provide further insight on potential patterns.

Task:

Acquisition of data from abroad (Brazil) with pre-prepared questionnaire on a monthly basis. If skills available: Statistical analysis of gathered data.

Requirements:

English language, basic knowledge on questionnaires, If possible: Statistical analysis skills.

Outcomes:

Sample may be presented on conference, Comparison of Brazil vs. Czech Republic shall lead to scientific article.
Brno University of Technology, Faculty of Business and Management, Institute of Management
Student Online Education & Mental Health During COVID-19
Topic Overview:

In the course of the COVID-19 pandemic many universities and colleagues had to lock down. Applying online education, it is interesting to see whether there are different perceptions on the same questions in different countries. The comparison of the Czech Republic and Brazil, two of the high-incidence countries during some time, may provide further insight on the needs and requirements of the students.

Task:

Acquisition of data from abroad (Brazil) with pre-prepared or self-constructed questionnaire If skills available: Statistical analysis of gathered data.

Requirements:

English language, basic knowledge on questionnaires, If possible: Statistical analysis skills.

Outcomes:

Sample may be presented on conference, Comparison of Brazil vs. Czech Republic shall lead to Scientific article.
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