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System of audit procedures towards beneficiaries of subsidies under the budgetary rules
Dudák, Jan ; Boháč, Radim (advisor) ; Večeř, Miroslava (referee)
This thesis deals with the legal regulation of the procedure of providing subsidies from the state budget to beneficiaries of subsidies according to the so-called major budget rules and the system of audit of compliance with the obligations of these beneficiaries. It also deals with judicial case law, which often helps to clarify unclear or gaping legal regulations, as well as controversies that have not yet been resolved. In this respect, it also points out the potentially non-optimal solutions chosen in the legislation and the weaknesses in the current practice of the public administration internal regulations, which are not able to compensate for the missing or legislatively incomplete statutory law. Within the analysis, this thesis focuses not only on a transparent and fair process of selecting applications for subsidies, but also on the conceptual setting up of a system of audits on the disposal of subsidies by their beneficiaries. It therefore also addresses the interrelation of the individual audit bodies and the degree of interdependence of their procedures in auditing beneficiaries of subsidies, including sanctioning the beneficiaries for non-compliance detected by the audit and recovering the subsidy or part of it back to the state budget. In a number of individual aspects, which are,...
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Windfall tax: issues of its construction in the Czech Republic
Nový, Ondřej ; Martiník, Pavel (advisor) ; Večeř, Miroslava (referee)
1 Windfall tax: issues of its construction in the Czech Republic Abstract The thesis deals with a critical analysis of the legal regulation of windfall profits tax in the Czech Republic. Its aim is to analyse whether the windfall profits tax legislation is in line with the constitutional order of the Czech Republic. To this end, it also examines the case law of the highest courts of the Czech Republic and the European Court of Human Rights. The research method used is doctrinal research, based on the analysis of the legal regulation of windfall profits tax, its comparison with other tax legislation, for the purpose of induction and deduction, including possible solutions and de lege ferenda proposals. The internal structure of the thesis is formed systematically into six chapters. The first chapter examines the basic concepts and history of windfall taxes, including the reasons for their existence. Furthermore, the first chapter introduces the classification of windfall profits tax in the tax system of the Czech Republic and presents the theoretical background for the review of the constitutionality of the tax. The second chapter focuses on the legislative process and "wild riders". The following chapters deal with the design elements of the windfall profits tax. The third chapter therefore analyses the...
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Burden of proof in tax administration
Kadleček, Matouš Jan ; Vybíral, Roman (advisor) ; Večeř, Miroslava (referee)
Burden of proof in tax administration Abstract The thesis analyses the provisions of the Tax Code that deal with the burden of proof in detail. The first part of the thesis analyses the theoretical background of the burden of proof, with special emphasis on the application of the basic principles of the Tax Code in this area. The thesis aims to examine the impact of these principles on the relationship between the tax administrator and the tax subject during tax proceedings. The second part of the thesis discusses the individual factors for which the burden of proof lies with the tax subject and the tax administrator. In tax proceedings, special attention is given to the relationship between the burden of proof and the burden of statement of the tax subject. When discussing the matters in relation to which the tax subject and tax administrator bears the burden of proof, the work also touches upon the consequences of not bearing it. The last part of the thesis is devoted to the key tool for overcoming the tax subject's failure to bear the burden of proof. The use of tools (in czech "pomůcky") as a secondary method of determining tax liability is a consequence of the taxpayer's failure to bear the burden of proof. The determination of tax liability using tools is characterised by the use of a 'qualified...
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Pension fund investments in the Czech Republic
Novotný, Ondřej ; Vybíral, Roman (advisor) ; Večeř, Miroslava (referee)
Pension fund investments in the Czech Republic Abstract and keywords The thesis deals with the regulation of pension fund investments in the Czech Republic, specifically the investments of participating funds, transformed funds and the pan-European personal pension product. In the thesis, I have described each of the considered systems in turn and made a comparison between them. The aim of my thesis was to describe the regulation and to suggest possible adjustments to the regulation so that it could lead to better outcomes for participants in pension products. I have used communication with investment professionals and academic papers on the subject to determine the practical impact of each regulation. The analysis I carried out led to the development of recommendations, which I used to conclude the sections for each pension product. I also inserted some recommendations into the sections on the different aspects of the pension products. The thesis is divided into four chapters, the first of which is an introduction to the system that has been established in the Czech Republic. The following three chapters describe and evaluate the legal regulations of the different pension products according to the date of their creation. Thus, in the second chapter I deal with supplementary pension insurance, describing...
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Usability of stillage from ethanol production
Audy, Dan ; Večeř, Marek (referee) ; Leštinský, Pavel (advisor)
This work solves the use of stillage from ethanol production. Also solves processing into material DDGS and then solves the material and energy balance. This material and energy balance was calculated for 7070 kg of stillage per hour. The final energy requirements of the process were based on the amount of stillage produced to obtain 1 m3 of ethanol. The results of this work offer an insight to the problems of processing stillage. Thanks to conversion for 1 m3 of produced ethanol, results is also offerring the possibility of fast conversion of an approximate energy needed for devices of other capacities.
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Product Marketing Strategy
Večeř, Martin ; Slavíková, Sabina (referee) ; Schüller, David (advisor)
The subject of this thesis is to design a marketing strategy product of company KOFI-KOFI servis s.r.o. This work is divided into three parts - theoretical, analytical and practical. The first part is devoted to dealing with marketing, marketing communication, marketing mix and tools for analytics. In the analytical part is described the company and the issue of product related to marketing. The last part, a practical section contains possible measures that could raise awareness of the company, attract new customers and ensure their satisfaction.
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The position of the consumer in the field of insurance distribution in the digital age
Ryza, Tomáš ; Večeř, Miroslava (referee)
The position of the consumer in the field of insurance distribution in the digital age: Valid regulation of the Czech Republic in the light of the basic rules of capital markets Abstract This work deals with the position of the consumer in the field of insurance distribution in the digital age. The main research question is the position of the consumer in insurance distribution. Specifically, the work describes what influences the consumer's position and whether this position is adequate for insurance distribution in the digital world. The pandemic did not initiate the transformation into the digital environment, but only accelerated it. Individual insurance companies have been trying to sell through digital channels even before the pandemic. However, this was not always successful. In the past, these shortcomings were naturally associated with the traditional "face-to-face" sales process. As the largest shortcomings in the past were associated with investment life insurance, this work also attempts to answer the secondary question of how the consumer fares compared to the regulation of business in capital markets. The structure of the work is divided into four main chapters, which are logically arranged from the general concept of the consumer to the most exposed area of the environment. The first chapter,...
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Financial law aspects of collective real estate investments in the Czech Republic
Samek, Michal ; Boháč, Radim (advisor) ; Večeř, Miroslava (referee)
v anglickém jazyce Financial law aspects of collective real estate investments in the Czech Republic The primary objective of the thesis is to analyse how the financial law regulating collective investments and their taxation is applied to collective real estate investments in the Czech Republic. In the introduction, the thesis positions the relevant legal regulation within the framework of the theoretical classification of the financial law system and demonstrates the importance of collective real estate investments by pointing out the number of entities operating on the market and the volume of assets managed within this investment activity. The thesis discusses the main sources of law, both formal and material, relevant to the field of collective investment and its taxation. With regard to key legislation, the thesis emphasises in particular Act No. 240/2013 Coll., on Investment Companies and Investment Funds, as amended, and the subordinate legislation implementing this regulation. The thesis describes the basic institutional structure of the collective investment market and the regulation of the entities operating on it, in particular in the form of investment companies and investment funds and investors in collective investment securities. The thesis also highlights the importance and scope...
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The 2022 Election in the United States: Reliability of a Linear Regression Model
Kalina, Jan ; Vidnerová, Petra ; Večeř, M.
In this paper, the 2022 United States election to the House of Representatives is analyzed by means of a linear regression model. After the election process is explained, the popular vote is modeled as a response of 8 predictors (demographic characteristics) on the state-wide level. The main focus is paid to verifying the reliability of two obtained regression models, namely the full model with all predictors and the most relevant submodel found by hypothesis testing (with 4 relevant predictors). Individual topics related to assessing reliability that are used in this study include confidence intervals for predictions, multicollinearity, and also outlier detection. While the predictions in the submodel that includes only relevant predictors are very similar to those in the full model, it turns out that the submodel has better reliability properties compared to the full model, especially in terms of narrower confidence intervals for the values of the popular vote.
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Product Marketing Strategy
Večeř, Martin ; Slavíková, Sabina (referee) ; Schüller, David (advisor)
The subject of this thesis is to design a marketing strategy product of company KOFI-KOFI servis s.r.o. This work is divided into three parts - theoretical, analytical and practical. The first part is devoted to dealing with marketing, marketing communication, marketing mix and tools for analytics. In the analytical part is described the company and the issue of product related to marketing. The last part, a practical section contains possible measures that could raise awareness of the company, attract new customers and ensure their satisfaction.
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