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Tax evasion and consumption tax
Moravcová, Jana ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
The Diploma Thesis deals with estimation of tax evation of value-added tax in the Czech Republic during 2006-2010. For the estimate we have used the concept of tax gap (in the case of VAT we speak about VAT gap), which is based on comparison of theoretical tax liability of the economy with the actual tax receipts. An international comparison of the Czech Republic VAT gap with available data of other countries has been made as well. The Thesis includes further description of tax evation types specific for VAT and other approaches to measurement of tax evation. Role of the shadow economy measurement used for tax evation estimates is accounted for.
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Cost-benefit analysis of implementation of data boxes in companies in the Czech Republic
Moravcová, Jana ; Pitka, Lukáš (advisor) ; Krahulec, Jan (referee)
The aim of this bachelor thesis is to analyse costs and benefits caused by the establishment of data boxes in companies in the Czech Republic. This work starts with basic facts about eGovernment and general information about data boxes. This introduction was chosen to help even to inexperienced readers in this area to create a fundamental view and gain necessary knowledge about the topic. Next chapters are already focused on costs and benefits of data boxes, same as practical part based on survey. In this work, there are also outlined some likely developments of eGovernment and data boxes as well. Within writing of this bachelor thesis, I was gathering information from accessible bookish and electronic sources and from my knowledge I had gained earlier due to my interest in this area.
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Homosexuality in terms of Roman Catholic churches and organizations in the Czech Republic, which is reported for the rights of gay and lesbian people
MORAVCOVÁ, Jana
The work deals with the phenomenon of homosexuality from the perspective of the Roman Catholic Church and organizations in the Czech Republic, represented by the SOHO / Gay Initiative and South Bohemian Lambda, which are espoused to the rights of gay and lesbian people. The first part describes the basic concepts that define homosexuality. It deals with historical perceptions of homosexuality in the line of historical period of humanity, to present a comprehensive empirical evidence. The second part describes the ideological background and practical approaches of the Roman Catholic Church. It deals with the interpretation of the Scripture's texts, and knowledge of Magisterium of the Church's documents in relation to homosexuality. The theme of the third part is the recognition of organizations in the Czech Republic SOHO / Gay Initiative and South Bohemian Lambda. Describe the ideological foundations and practical approaches to gay and lesbian individuals in Czech society. The final chapter compares, based on current empirical knowledge, the homosexual orientation and the ideological resource of selected organizations also reflects the tension in the way of experiencing the gay and lesbian individuals in the Czech society.
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Participative management – key to minimaze conflicts between protection of biodiversity and socio-economic development of local communities
Těšitel, Jan ; Kušová, Drahomíra ; Matějka, K. ; Boháč, J. ; Bartoš, Michael ; Kopáčková, M. ; Moravcová, Jana ; Šrubař, Vladan
The project was aimed to propose a model of optimal coexistence of biodiversity protection and socio-economic development in large-scale protected areas. Its main output was identification of principles of participative management of protected areas and estimation of circumstances necessary for its practical implementation. The project focused on description of biodiversity in particular model areas, on eventuality of changes in biodiversity due to human activities and thus on identification of actual and potential conflicts. In parallel, selected parameters of quality of life of local population, behaviour the population and its relation to the Administration of protected area and to nature protection in general were studied. Analysis of behaviour of the administration of protected areas as social institution became also part of the project. The project was designed as empirical comparative study of three biosphere reserves (BR) - BR Šumava, BR Třeboňsko a BR Křivoklátsko.
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Administrative effectiveness of public expenditure programs in the Czech Republic
Moravcová, Jana ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
The bachelor thesis is dealing with the analysis of the administrative effectiveness of public expenditure programs in the conditions of the Czech Republic. The thesis considers the theoretical aspects of the public expenditure programs and contains a simple characteristic of the types of the expenditure programs which you can find in the Czech Republic. And foremost, describes the methods of evaluation of the public expenditures considering the administrative costs of the programs. From this point of view, there is an analysis and comparison of three expenditure programs from the environmental sphere -- Governmental Programme of the Ministry of Industry and Trade of the Czech Republic concerning energy savings (called EFEKT), Governmental Programme of Ministry of the Environment of the Czech Republic which is focused on landscape protection in Jizera mountains and Operational Programme Environment funded by European Union. At the very end of the thesis there can be found the results of the analysis compared with the administrative costs of the programs.
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