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The effectiveness of tax policy on the EU national tax systems
Marečková, Alžběta ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of this work is to determine effectiveness of tax policy of the European Union -- if its manages national tax systems. First chapter deals with the essence of tax policy, its latest strategy and its aims and instruments. The following theoretical section discusses tax harmonization and policy of direct and indirect taxes and their legislation. The analytical part deals with the impact of tax policy on national tax systems. Using statistical data about the European Union we will be implemented method of analysis on two macroeconomic indicators -- tax quota and the implicit tax rate on labour but also on the development of value added tax rates.
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Opportunities of Using Open Data for Competitive Intelligence
Škarda, Filip ; Molnár, Zdeněk (advisor) ; Kučera, Jan (referee)
This thesis discusses the opportunities of using open data particularly from the perspective of commercial organizations. At first, the concept of open data is generally described including the relationships with related concepts. The thesis also mentions the general benefits and estimated economic impact of using open data. Next, it is described the current situation of open data activities in the Czech republic, the current possible sources of open data and also the possible business models for open data. The practical benefits of this thesis include the visualized outputs from the content analysis of national open data catalogues data.gov.uk and govdata.de, which demonstrate what kind of published datasets are available in those catalogues as an example for the Czech republic and also the conclusions of the performed pre-survey on demand for open data in the Czech republic. Based on this and similar surveys around the world, it was found that there is a big interest on open data from the commercial organizations and the biggest issue is its insufficient availability.
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The Quality Management System in a chosen Firm
Kučera, Jaromír ; Kovář, František (advisor) ; Řepová, Helena (referee)
The aim of this thesis is to analyze and assess the quality management system in a chosen firm and to propose measures that would lead to the improvement of its functioning. The theoretical part deals with quality management in manufacturing companies, describes the individual approaches to quality management, tools and methods. The practical part describes the quality management system in the company Robert Bosch, spol. s r.o., České Budějovice and its assessment is performed based on an analysis of documents relating to quality management, interviews with managers and employees of the quality department and observing the functioning of the quality management system. Thesis is then focused on several areas with potential for improvement. One of them is documenting of product audit, with lack of evaluation of the records of the tests. Proposed measure is electronic archiving of records and statistical processing of data from tests on these records listed. Another area is related to the archiving of samples. Set of measures to improve the samples archiving system is applied, together with cost saving measures.
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Quantitative analysis of demand forecasting
Urbanec, Matěj ; Jirsák, Petr (advisor) ; Kučera, Jan (referee)
This thesis deals with the prediction demand forecasting in a company, focusing especially on quantitative methods of prediction. The theoretical part presents the predictions of demand, its place and importance in a company. Secondly, it presents various methods of qualitative and quantitative demand forecasting and the methods for measuring prediction accuracy. The practical part applies several methods on a real data of the company. These are the methods of moving averages, exponential smoothing, Holt and Holt-Winters method and the simple linear regression. The accuracy of each method are compared with each other and most accurate method is then used to predict demand for the year 2015.
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Design of mobile application for Project Management and Projects Portfolio Management
Jurník, Michal ; Chlapek, Dušan (advisor) ; Kučera, Jan (referee)
Diploma thesis is focused on the design of mobile application used in project management and projects portfolio management. The design was created based on the results of analysis of the mobile applications for PM and PPM. The analysis was developed in two steps and its parameters are based on the information provided in the theoretical part. Results of the analysis were used for creating a design of the mobile application, which consists of three basic parts - design functionality, user interface and technical background. The final design was verified by experts to confirm its practical benefits and uses.
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Implicit taxation of consumption in European Union member states
Milostná, Martina ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.
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Convergence of the tax systems in the EU
Kučírková, Dagmar ; Kubátová, Květa (advisor) ; Kučera, Jonáš (referee)
The aim of the thesis is to evaluate whether is there a convergence in the tax systems of the EU Member States or not. The first chapter describes a development in a process of tax coordination and harmonization of the EU Member States. The next chapter focuses on a description and comparison of the current state of the tax systems in the European Union. The third chapter deals with the statistical evaluation of the development of individual variables - overall tax quota, tax quota of individual taxes, implicit tax rates, statutory tax rates, for individual taxes and a group of taxes between 1995 and 2011 period. The fourth chapter summarizes the results of the analysis.
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Design and testing of software solution for evidence, monitoring and project coordination of the Ministry of the Interior of the Czech Republic
Neumannová, Klára ; Chlapek, Dušan (advisor) ; Kučera, Jan (referee)
Nowadays, the public and state administration authorities are more frequently than ever forced to change public service processes due to the constantly changing environment and growing pressure on accessibility and quality of the public services. The requisite changes are sometimes only minor but due to the rigidity of the state administration and fast social and technological development it's necessary to make deeper changes more often. Those changes are possible to make only by using project. Effective evidence, monitoring and coordination is becoming the necessity with growing number of projects. This thesis is focused on architecture design and software solution testing for evidence, monitoring and project coordination of the Ministry of the Interior. The first goal of this work is to analyze the software solution requirements following future user needs. Second goal is to design process, process-organizational, functional, data and software architecture based on those requirements. Third goal is to design the method and testing plan including testing scenario design for designed software solution. Last goal is execute this testing plan and present the results. The main benefit of this thesis is architecture design creation of software solution for evidence, monitoring and project coordination of the Ministry of the Interior. Beneficial is also the design of testing method and testing plan for the software solution which could be repeatedly used for future projects related with delivery of software solution. The project management scope of the Ministry of the Interior and analysis of requirements on software solution for evidence, monitoring and project coordination is defined in the introduction of this thesis. Next part of the thesis is dedicated to the design of process, process-organizational, functional, data and software architecture of the designed software solution. Last part of the thesis is dealing with design of the testing method and testing plan for the software solution, execution of the testing and presentation of its results.
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Data quality on the context of open and linked data
Tomčová, Lucie ; Chlapek, Dušan (advisor) ; Kučera, Jan (referee)
The master thesis deals with data quality in the context of open and linked data. One of the goals is to define specifics of data quality in this context. The specifics are perceived mainly with orientation to data quality dimensions (i. e. data characteristics which we study in data quality) and possibilities of their measurement. The thesis also defines the effect on data quality that is connected with data transformation to linked data; the effect if defined with consideration to possible risks and benefits that can influence data quality. The list of metrics verified on real data (open linked data published by government institution) is composed for the data quality dimensions that are considered to be relevant in context of open and linked data. The thesis points to the need of recognition of differences that are specific in this context when assessing and managing data quality. At the same time, it offers possibilities for further study of this question and it presents subsequent directions for both theoretical and practical evolution of the topic.
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