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Tools against tax evasion of value added tax and their effectiveness
Jelínková, Petra ; Čapek, Jan (advisor) ; Zídková, Hana (referee)
This thesis deals with tools against tax evasion of value added tax. The main aim of this work is to analyse tools that either have been implemented in the Czech Republic and the European Union already, or, it is being planned to be introduced in the near future, and then, to evaluate their impact and effectiveness. Theoretical points and analysis of the tools take the first part of this thesis. It is a description of the principle of the functioning of value added tax, definition of tax evasion, legislative regulation of value added tax, and current forms of tax evasion. In the second part, every tool is being analysed, described the basic principles of the functioning, legislative regulation, and analysis of its advantages and disadvantages. It deals with VAT control report, electronic records of sales, reverse charge, concept of liability, comprehensive reporting and VIES.
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Analysis of cycling in Lipno region
Jelínková, Petra ; Mervart, Michal (advisor) ; Mauric, Jakub (referee)
The aim of diploma thesis is to analyze actual condition and development of cycling transport in the Lipno region. There is a description of cycling and the explanation of basic terms and types of cycling transport in the first part of diploma thesis. Next part is focused on National strategy of cycling in the Czech Republic and other projects of cycling. There is the description of the Lipno region, current conditions of cycling, density, quality and connectivity to other regions and other services in the following text. SWOT analysis defines strengths, weaknesses, opportunities and threats of the whole Lipno region in context with cycling. In the text, there are mentioned actual projects, ideas for progress, opportunities and reduction of threats. The SWOT analysis shows, that the Lipno region is a popular location for cyclists with many strong aspects and with great potential for development.
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The course of execution proceedings
Jelínková, Petra ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The thesis deals with a very actual issue of execution, from the beginning to the end of proceedings, which monitors and analyzes each individual stage. Discusses the legal rules execution, execution modes, specifies the notion of the party and also addresses every single stage of the execution proceedings separately and in detail. It also deals with the rights of debtors and the frequent problems associated with the course of the execution proceedings, and shows the real life situation from the perspective of a party, whether in the role of the debtor himself, debtor spouse or roommate. The aim is to clarify the basic rights of debtor during the execution proceedings and demarcate negotiations of executors. Furthermore, my goal is to evaluate the current legal status of execution proceedings under the Enforcement Regulations, focusing in particular on its shortcomings and difficulties and also to ascertain whether the rights of debtors are sufficient. The motivation for the treatment of this issue for me is the large media coverage of the topic, his ignorance of the citizens and also a major financial illiteracy of the nation, which each year brings more problems to individuals and families.
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Performance management – effective motivation and development of employees
Jelínková, Petra ; Němec, Otakar (advisor) ; Kleibl, Jiří (referee) ; Folwarczná, Ivana (referee)
This dissertation thesis is focused on employee job performance motivation and development. The theoretical part of this thesis was analysed current scientific knowledge in the field of human resources management, performance management and motivation which was further verified practically by a questionnaire survey in a particular company, which is a local branch of an international organization. The questionnaire survey was designed to allow comparison with the market. Based on these findings have been identified weaknesses that were found in practice while applying the concept of performance management. Analysis of survey and available resources were the basis for the creation of a new model of motivating approach to staff development within the application of the concept of performance management. This model has been applied in practice, particularly in the company, which carried out a questionnaire survey. By mentioned above, the objective of the dissertation thesis was filled.
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Analysis of the Public transport in České Budějovice
Jelínková, Petra ; Mervart, Michal (advisor) ; Matoušková, Hana (referee)
The Bachelor's thesis deals with the city public transport in České Budějovice. The key concepts and splitting of the transport, the history of public transport, transportations used in public transport, methods of preference in public transport and integrated transport system are specified in the theoretic part of this thesis. The reader is familiarized with the city of České Budějovice, history of public transport and running of the current public transport in České Budějovice in the practical part of this thesis. The next is the characterization of the project "Generel městské dopravy v Českých Budějovicích", whose part are the researches of staffing, transport relations, spatial and time accessibility, enumeration and evaluation of intended changes. The aim of this thesis is the characterization of the current system of the public transport in České Budějovice and the evaluation of the planned changes.
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The Analysis of the Croatian Tourism
Jelínková, Petra ; Petrů, Zdenka (advisor) ; Kondrashov, Alexey (referee)
The thesis deals with the Croatian tourism, describes its current state mainly focusing on its structure and special features and highlights the effect on the national economy. Special attention is dedicated to the mutual tourism among Croatia and the Czech Republic. One part of the thesis analyses the prerequisites of the Croatian travel and tourism development. It also includes the SWOT analysis as the evaluation of the country's strenghts, weaknesses, opportunities and threats.
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Venous blood taking - routine issue for nurses?
JELÍNKOVÁ, Petra
Venous blood taking belongs to frequent nursing procedures of a nurse. Venous blood is easily accessible biological material, whose valid result enables to specify the diagnosis of a disease and to begin appropriate treatment in an inpatient. At present the Health Service emphasises quality improvement of nursing care. There are executed standards of nursing procedures in hospitals and nurses are obliged to follow them. Venous blood taking is one of those procedures. There are two objectives of the thesis - to examine knowledge of nurses in the hospital of Tabor, Ltd. concerning the issue of venous blood taking and to research nurses? workplace and procedures during venous blood taking at sampling points. Quantitative and qualitative research was applied to achieve the above mentioned objectives. The questionnaires were distributed to nurses at standard hospital wards. Five respondents, working at sampling points in South Bohemian Region, took part in the interviews. The first hypothesis, whether nurses follow the standard nursing procedure when taking the venous blood, was proved. The second hypothesis, whether nurses are aware of the fact that they can influence the final analysis of the blood sample by the procedure itself, was proved. The third hypothesis, whether nurses are aware of the negative factors of pre-analytic variability, was also proved by the research. The last hypothesis, number four, whether nurses have the knowledge of the proper sequence of the sampling tubes, as the answers demonstrated, was not proved. Three research questions could be answered as follows. Nurses at sampling points do have adequate work background that provides calm and safe procedure of venous blood taking. Blood taking nurses follow the right procedure that guarantees a valid sample of blood taken. The respondents at sampling points know and follow elaborated standard nursing procedures. I find this procedure correct, safe and the only one that ensures quality samples taken. The research revealed that for nurses in hospitals, unlike nurses at sampling points, venous blood taking is a routine matter and that they have their own trained process to do that. On the grounds of both, the literature on this subject and the results of the research, I would like to suggest particular adjustments of the standard nursing procedure to the management of the hospital of Tabor. The nurses will have a manual drawn up by me available. The manual might serve as a proper routine procedure of venous blood taking.
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