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Possibilities of detection of tax evasion
Ulrichová, Elena ; Slintáková, Barbora (advisor) ; Finardi, Savina (referee)
The aim of this bachelor thesis is to describe some possibilities of detection of tax evasion. Thesis is divided into two chapters. Central core of the first chapter is an approximation of the concept of tax evasion and clarification why, for this term, there is a problem of terminology. The second chapter concentrates on the thesis objective. Given options to detect tax evasion are described by their operation in practice, the advantages and disadvantages of selected options or expression of opinion at some of detecting tax evasion.
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The Scintigrafic detection of inflammation in patients examined in the Motol University Hospital since 2007 to 2009.
BRHEL, Jan
This bachelor?s thesis outlines an attempt to describe, to the professional public, the principles of imaging of inflammation in the human body using the methods of nuclear medicine. Two types of imaging of inflammation are described: scintigraphy of labeled leukocytes in vitro and scintigraphy of labeled leukocytes in vivo. The course of the examination, preparation and use of radiopharmaceuticals, indications, contraindications, imaging, etc. are described for both types of methods. The next section of thesis consists in comparsion and evaluation of the data obtained from the hospital system (UNIS), relating to the above tests in 2007 ? 2009 at the University Hospital in Motol employing European standards in nuclear medicine. The results are presented in the from of tables and graphs. The work was intended to confirm the hypothesis mentioned in the bachelor?s thesis and to create an overall idea of the quantities of these tests. Last but not least, it is useful to compare the competitiveness of nuclear medicine with other imaging methods, such as computer tomography and magnetic resonance imaging.
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The influence of migration on the drug scene in the Czech republic
KORANDA, Ladislav
This paper deals with the influence of migration on the drug situation in the Czech Republic. The main reason for choosing this topic was the effort to compile, at least partially, from a practical and an immediate point of view, a relatively complicated matter of contemporary drug background, concerning ethnic groups living in the Czech Republic. The paper focuses on gradual characterization of these groups in the area of organized drug criminality in the Czech Republic since 1989. It describes ways of illegal drug import into the Czech Republic and the concern of Czech citizens in this criminal activity. The majority of information concerning specific ways of committing criminal activity and current situation of selected ethnic groups{\crq} criminality in this paper is taken from statistic data of the Czech Police, the Czech Board of Customs and the Czech Anti-Drug Squad{\crq}s annual reports. The research was carried out by means of quantitative method, while the results were compared with the above mentioned publications{\crq} data. The aim of this paper is to point out the engagement of foreign nationals and also ethnic groups living in the Czech Republic in illegal drug sale. Another aim is to compare the concern of Czech citizens and foreign nationals in this criminal activity and to find out how the drug criminality beating reflects itself on the price of drugs. In the first chapter of this paper, information concerning selected ethnic groups engaged in illegal drug sale in the Czech Republic are stated. The major part is dedicated to persons of Vietnamese and Romany nationality. This chapter draws upon specialized publications; it also contains paraphrases on particular publications. At the close of the chapter, specific characteristics of illegal drug sale according to particular types of drugs are described. The research includes tables comparing drug delinquency in perpetrators of Czech nationality and foreign nationals. National minority distribution, number of criminal acts concerning drugs in both groups of perpetrators, and concern of ethnic groups and foreign nationals in organized criminal activity are mentioned as well. Results of the research are stated at the close of the bachelor paper. They are in compliance with set hypotheses and met the aim of this paper because it has been proven in what way foreign nationals and national minorities living in the Czech Republic are engaged in drug criminality.
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Accounting fraud detection and prevention
DICHTLOVÁ, Anna
The purpose, of my thesis, was to extend results of my previous thesis concerning ethics in accounting. Mainly in the field of accounting fraud detection and prevention. First, I referred to ethics in accounting, financial fraud, risks resulting from its insufficient sentencing and specific types of fraud. Secondly, I described methods of accounting fraud detection and prevention. Among others internal audit, whistleblowing, software, preventive controls, confirmation of work history and education presented on a job application, authority limits, reviews of third-party transactions, ethical leadership and zero tolerance. At the end I found out what the views and experience of companies were by means of online question-form. My questions included presence of code of conduct in the company, types of frauds encountered, means of prevention used and more. I also described three concrete examples, based on verdicts of The Supreme Court, relating to economic crime.
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Detection of Ionizing Radiation in Radiological Controlled Area of Nuclear Power Plant Temelín.
DOUDOVÁ, Vendula
The power plant Temelin is equipped with the modern system of radiation control. The system meets high technical standard. It ensures the control of all parameters according requirements of our legislative and government authority. The system provides the control in such dimension to have necessary information about irradiation of workers and the population in neighbourhood, outlets to environment, and about the situation in the some selected technological circuits and systems. It is necessary to monitor the integrity of barriers in every mode of power plant Temelin including emergency and post-emergency conditions. The working environment in contained area of the power plant Temelin is monitored with stationary monitoring system and with the mobile instruments according the approved operational manual. The workplace monitoring is realized with surveillance, measurement, evaluation and recording parameters of ionizing radiation field and the occurrence of radionuclides in working area, especially the dose equivalent on the working area and the volume activities in the environment and the surface activities.
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Electrochemical detection of trace amounts of nitrated explosives
Barek, J. ; Fischer, J. ; Vyskočil, V. ; Pecková, K. ; Navrátil, Tomáš ; Josypčuk, Bohdan
Nitrated organic compounds belong to the group of the most frequently used explosives. Detection of low levels of such compounds is very attractive in these days. Due to the easy reducibility of the nitro group, voltammetry seems to be very suitable method for these purposes. For these determinations the following electrodes were used: were used hanging mercury drop electrode, meniscus modified silver solid amalgam electrode, miniaturized paste silver amalgam electrode, paste electrode on the basis of silver amalgam powder and proper organic liquid were used.
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