National Repository of Grey Literature 2 records found  Search took 0.02 seconds. 
The changes of character of friendly relationship from adolescence to young adulthood
Lacková, Lucie ; Morávková Krejčová, Lenka (advisor) ; Čáp, David (referee)
During the whole life people tend to make new relations with other people. Some relationships, based on their character, are closer than others; therefore we call them close relationships. Friendship, which is described in this thesis, is a type of the close relationship. In the theoretic part, the emphasis is put on the description of close, later friendly relationships and on the overview of their development in human's life. Special attention is paid to the adolescence and emerging adulthood and their specifics in the area of friendly relationships. The particular changes in friendly relations at these developmental stages are the subject of the study. The empirical part includes quantitative and qualitative analysis of the differences in friendship in adolescence and emerging adulthood. Based on the study of scientific resources and prior research, characteristics of friendship, respectively of the researched category, were provided. The sample involved 146 respondents between the age 15 to 30. Only small changes in friendship's character in the area of common activities, trust and frequency of contact were discovered. Key words: Adolescence, emerging adulthood, friendship, close relationship.
Measuring performance of VAT in EU
Lacková, Lucie ; Zídková, Hana (advisor) ; Bušovský, Ladislav (referee)
The thesis assesses measurements of the VAT efficiency. It compares the tax quota, implicit tax rate and VAT revenue ratio. The first chapter deals with theoretical foundations for a flat rate consumption tax. Following chapters discuss the perquisites for VAT efficiency calculations (comparing actual VAT revenue and theoretical amount of tax base). Following chapters assess the above mentioned calculations, with special respect to VAT Revenue Ratio, which is analyzed in detail and to which is presented a comparison across the EU countries. The thesis further analyses Policy Efficiency Ratio (policy gap) and Compliance Efficiency Ratio (compliance gap). In its conclusion it summarizes the information gathered and presents a number of possible improvements.

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