National Repository of Grey Literature 176 records found  previous11 - 20nextend  jump to record: Search took 0.01 seconds. 
How the Payment Model Influences the Waste Number and Structure
Šubrtová, Karolína ; Pavel, Jan (advisor) ; Tománková, Ivana (referee)
The purpose of this work is to evaluate a potential relation between the number of communal and separated waste produced by municipalities in the Czech Republic and related pricing method. I am trying to demonstrate that municipalities using fixed charges, which is still the dominant pricing method in the Czech Republic, produce more communal and less separated waste than municipalities using the variable charges. The survey consists data from 22 municipalities in 2015. There are three hypothesis for verification. The first one is based on fact that if municipality use fix charging than the number of communal waste would be higher than if they use variable charging. The second one suggest if municipality use variable charging, the habitants will be more motivated to separate waste and the total number of separated waste would be bigger. The last one is comparing the total number of separated waste with total waste produced.
Financing of Political Parties
Remeš, Stanislav ; Dufek, Luboš (advisor) ; Pavel, Jan (referee)
This work discusses the financing of political parties. Therefore, we can find basic terms, principles and functioning of funding here as well as every single style of financing and its divisions. It is followed by analysis of data of selected political parties for the period of the years 2006 - 2015. There is always picked one year with parliamentary elections and one close-by with none elections. The culmination of my work is comparison of the observed results and assessment of dependence of whole income derived from one election on election expenses. It is obvious that the final results show significant statistical dependence.
Compliance costs of taxation and their measurement
Síbrtová, Veronika ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The subject of the bachelor thesis is compliance costs of taxation, which are incurred by taxpayers because of tax system existence. The main aim of the thesis is to quantify the compliance costs primarily from time perspective and subsequently in monetary units. The analysis was performed for the year 2016 for value added tax and for corporate income tax. Based on a questionnaire survey, compliance costs of individual respondents were identified. Only the so-called ordinary compliance costs were considered, without taking into account bookkeeping costs and external advisory costs. The ratio of compliance costs on the final average corporate income tax paid is 2.39 %. The share of VAT compliance costs on the final average tax paid is 1.38 %, in terms of profit before tax the share is 0.85 %. The average total compliance costs for the taxes under review amount to CZK 195 thousand per year.
Analysis of public procurement in chosen municipality
Volavková, Hana ; Maaytová, Alena (advisor) ; Pavel, Jan (referee)
The bachelor's thesis is dedicated to analysis of public procurement in Dacice. Theoretical part is focused on legislation of public procurement in the Czech Republic, the basic concepts and the procurement process. Practical part deals with the analysis of the budget of Dacice and with the analysis of public contracts, which the city enters. Attention is paid to the possibilities of evaluating public contracts, the types of procurement procedures, the expected and final value of the contract, the number of offers and the administrative costs of public procurement. The results of the case studies are compared with the data on public contracts awarded in Trebon and on the public procurement market in the Czech Republic.
Factors affecting the post-contractual behaviour of public contractors
Pospíšil, Václav ; Pavel, Jan (advisor) ; Dufek, Luboš (referee)
The main theme of this thesis is an analysis of post-contractual behaviour of selected contractors of public procurement. Processes behind the post-contractual behaviour are succeeding already signed contracts, and can often lead to an undesirable change in contracted price. Indetification of these processes, that lead to increased post-contractual behaviour, is the key element of this thesis. For this purpose, the collection and subsequential analysis of the collected data, i.e. data about completed public procurement, is crucial.
Effective governance for Public-Private Partnerships: challenges and solutions for existing models
Witz, Petr ; Ochrana, František (advisor) ; Pavel, Jan (referee) ; Jurčík, Radek (referee)
The last two decades have witnessed a rapid development of various forms of Public-Private Partnerships in Europe. Transport belongs to sectors where PPPs have been most visible and transformative. Yet not all countries have embraced the new method in the same manner. As some initial studies indicate, their PPP readiness varies quite significantly. At the same time, PPP as a product of New Public Management appeared to be in ideological conflict with several new competing paradigms in the field of public policy and public administration. So far, however, no single study has shown how these compatibility issues are dealt with in practice and how (un)successful in reality the European countries are at implementing transport PPPs. This is mostly due to difficulties in formulating appropriate and comparable evaluation criteria. At the same time, with many projects it was simply a bit too early to say whether the original expectations had been met. This study uses a negative definition of PPP success and establishes the failure rate for each country from the sample. In doing so, it only takes into account projects that were abandoned or seriously distressed and modified in advance stages of the procurement process. As a result, transport PPP failure rates of selected European countries are compared. At...
Environmental policy and firm financial performance
Horváthová, Eva ; Lízal, Lubomír (advisor) ; Janda, Karel (referee) ; Pavel, Jan (referee)
In my PhD thesis I investigate the relationship between corporates' financial and environmental performances. The concept of quantitative environmental performance measures was introduced to enable to compare and analyse environmental impacts of different socio­economic units e.g. companies, countries, regions. In my dissertation, I use environmental performance measures to examine their effect on the financial performance of different companies. In the first chapter, I apply a meta­analysis to examine the results of the previous studies which investigate the impact of firms' environmental performance on their financial performance. The outcomes propose that it is important to account for the omitted variable bias such as unobserved firm heterogeneity. The results suggest that it takes time for the environmental regulation to materialize into the financial performance, too. In the subsequent two chapters I study Czech firms over 2004­2008. First I study the intertemporal effects of corporates' environmental performance on financial ...
Agreement on Guilty and Punishment
Pavel, Jan ; Gřivna, Tomáš (advisor) ; Zeman, Pavel (referee)
Résumé The presented thesis deals with the new legal institute of criminal procedural law, the "agreement on guilt and punishment". The aim of the Czech legislator, when constructing the Czech version of the otherwise traditionally Anglo-Saxon concept of conciliation proceedings, was mainly to simplify and speed up the criminal trial, because according to his/her conclusion the present legislation does not use every opportunity to ensure the accused the full right to a speedy and fair trial. Despite the certainly legitimate need to ensure criminal proceedings in a way so as to ensure "quick" justice, the question is, considering the still ongoing debate of not only professionals, whether an agreement on guilt and punishment is the right tool to deliver this. The agreement on guilt and punishment is generally an Anglo- Saxon concept, it is thus a product of legal culture different in principle from the domestic one, and for it to be able to work effectively in such different conditions, it was necessary to somewhat overlook the traditional idea of a criminal trial as we know it in the standard form. Before its codification the proponents of this legal institute argued that the conciliation proceedings will support the activity of procedural parties, simplify the proceedings, in particular regarding the...
Three Essays on Local Public Finance
Šťastná, Lenka ; Turnovec, František (advisor) ; Dušek, Libor (referee) ; Horvath, Julius (referee) ; Pavel, Jan (referee)
Three Essays on Local Public Finanace Lenka Šťastná Abstract The dissertation studies spending decisions of local governments. It consists of three parts; theoretical model is developed in the first part and empirical analyses of Czech municipalities of extended scope are presented in the other two parts. The theoretical model analyzes whether it is beneficial to decentralize policy decision-making when local public goods in two symmetric regions are complements. Strategic delegation when a voter intentionally votes for a politician whose preferences do not coincide with those of the voter and in-kind transfers, used to support local public goods production in the other region, are allowed. According to Oates' decentralization theorem, centralization pareto-dominates decentralization for symmetric regions regardless level of spillovers. However, for complementary public goods and when strategic delegation and in-kind transfers are considered, the tradeoff may be exactly opposite and decentralization may pareto-dominate centralization. The second part aims to test fiscal interaction among local governments in the Czech Republic which can be driven by spillover effects, competition, mimicking, or cooperation. Spatial dependence of local public spending (i.e. whether spending decisions in neighboring...
Public budgets as a tool of control of public policies
Matušková, Helena ; Ochrana, František (advisor) ; Pavel, Jan (referee)
Diploma thesis "Public budget as a tool of control of public policies" discusses the relationship of public and budgetary policy and the possibility of using public budgets as a tool to control public policy with using budgeting methods, respectively systems of allocation of public resources. The aim of the thesis is to identify how the use of the means of public budget, whether it is used as a tool to control public policy and how it is in this area the legislative framework. Another objective is to identify real (political) work in practice and whether it corresponds to the present legislative framework. The diploma thesis focuses primarily on the state budget as the most important budget from the budget system of Czech Republic. These phenomena I examined on the basis of document analysis, analysis of the theoretical journal of the Ministry of Defence Military Perspectives and on the basis of interviews with the staff of Economic Section of the Ministry of Defence. The main conclusion of the diploma thesis is that there is a formal attempt to use the state budget as a tool of control of government policies, which differs from its real use. In the specific case of the Ministry od Defence is arriving to the conclusion that the use of guidance introduction of the national budget to control...

National Repository of Grey Literature : 176 records found   previous11 - 20nextend  jump to record:
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5 Pavel, Jiří
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