National Repository of Grey Literature 63 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Impact of value added tax rate change on inflation rate
Procházka, Jan ; Žáková Kroupová, Zdeňka (advisor) ; Lenka, Lenka (referee)
The value-added tax has significant fiscal and monetary effect. This tax has the largest portion of revenues from all taxes in the tax system to the state budget all European Union members. From this perspective, it is a key element for the national economy. The specific characteristic of the value-added tax affects the price of almost every goods and services in the European Single market. The initial implementation and tax rate change have effect on the inflation rate, which reflect and indicate about economic situation. The tax rate changes lead not only to different tax incomes, but also to different consumer prices. This thesis is researching strength of impact of tax rates changes on the inflation. All types of rates and their changes have different impact on the inflation and their effects are different in time. The most significant influence has a standard rate in the short term and first reduced rate in the long period. In general, the increasing of rates has stronger impact on the inflation than reducing. From these reasons is necessary thorough preparation and analysis before every tax rate change, because every tax rate change has influence on the economic stability, competitiveness of business and household consumption expenditure.
Determination of family size of beavers by camera-traps
Pivrnec, Ondřej ; Vorel, Aleš (advisor) ; Lenka, Lenka (referee)
This diploma thesis concerns the methodology and subsequent analysis of the quantity of European beaver (Castor fiber) inside a beaver family. These data were collected by using camera-traps. Collection was conducted from August 2015 to August 2016 in two areas. The first area was the Czech forest and the second area was Šumava. In these areas is a different degree of saturation of the beaver population. The main objective of this study was to estimate the average size of a beaver family in two model areas using camera-traps. Suitable areas were Czech Forest and Šumava. Secondary objective was to design and test methodology and application of the camera-traps and design a way to evaluate data from the captured images.
EU funds and their application in the frame of municipality's development
Majer, Luboš ; Kment, Petr (advisor) ; Lenka, Lenka (referee)
Summary The aim of the final thesis is to realize whether the funds used from the EU are efficiently applied within the municipal development strategy, i.e. how capable is the Village of Malenice of using these funds effectively while implementing its projects. These projects are connected with the performance of the rural development programme which was approved by the council for the given periods. The work includes two parts theoretical, practical and quantitative research of the given issue. The first theoretical part introduces the origins of the regional policies within the EU, namely from the times when the European Economic Community was founded. It describes the 2007 2013 programming period in the Czech Republic, the current 2014 2020 programming period and the brief listing of the differences, including the list of projects implemented with the support of the EU funds in the Village of Malenice. Second part focuses on the quantitative research which presents the method of semi-structured interviews with the village citizens. The interviews are completed with direct and indirect observation. The results of the research may help to further municipal development and may fulfill needs of the citizens in the new 2014 2020 programming period.
Political Aspects of Local Government - Party System of Nýrsko
Hošková, Jana ; Kopřiva, Radek (advisor) ; Lenka, Lenka (referee)
The present dissertation is focused on the development of the party systems on the local level of political decision making with the aim to verify applicability of the party systems theory. The dissertation is divided into two parts - the theoretical bases and the thesis itself. The theoretical part deals with the definitions of the fundamental concepts, such as a political party, a municipality, municipal administration, the municipal election system, and last but not at least it is focused on the party systems and their applicability in practice. The practical part of the dissertation is approached as a case study dealing with the town of Nýrsko. It contains a short characterization of the basic demographic and socio-economic indicator of the municipality. The thesis searches for the main factors having an influence on the party system in the municipality of Nýrsko, it inquires about the political area for the consequent study of the political system, the extent of political participation, the political plurality and the inception of political parties. Then the applicability of the party system theory and the role of political parties in the local political area are researched.
Creating a Methodology for Correct Compilation of Final Accounts and Final Statements for the Selected Non-profit Organization
Klimeš, Marek ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The aim of the thesis is to develop a methodology for the proper compilation of accounts and financial statements for a selected nonprofit organization. For a non-profit organization is selected territorial self-governing unit, the Town of Oloví. The theoretical part of the work on the basis of study of scientific literature and current legislation is first engaged in the management and it is division on the management of private and public, where the biggest emphasis on territorial self-governing units, the municipalities. In the next part of the work explains the basic concepts related to the issue, which gradually builds the process cut off entries, the work ending with the financial statements and the obligations resulting from it. Own part of the thesis uses both theoretical experience acquired by studying the professional literature and practical experience gained within professional practice. The practical part gradually passes through the different steps of the cut off entries work and their follow-up of the financial statements. Individual activities are first practically described how after page of postings, so after the site specific calculations, when they are used the specific data of the financial statements of the City of Oloví for the year 2015. Subsequently, for each step created a detailed methodology for easy and correct assembly of the accounts and financial statements of the Town of Oloví. This methodology is prepared for the specific needs of the Town of Oloví, and therefore not every municipality to fully comply.
Political Aspeckts of Local Government – Comunal Elections and Preferential Voting
Čermáková, Kristýna ; Kopřiva, Radek (advisor) ; Lenka, Lenka (referee)
The thesis is divided into two parts, theoretical and practical. Theoretical part introduces and explains basic concepts of local politics, with detail characteristic of municipalities, municipal elections and preferential voting. This part is also concerned with research of local politics by published expert articles. This part is researched through the legislation and political expert literature. The practical part is focused on demographicaland socioeconomical description of district Benešov. The main part of thesis is the analysis of the voting results in the local elections of the municipalities in the district Benešov in 2014, particularly the preferred votes of candidates aspiring to gain a political seat with a mandate .
Optimization of methods for reporting the value of fixed assets from the perspective of book and tax accounting
Vyletová, Eva ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The thesis is focused on reporting the value of fixed assets from accounting and tax point of view. The thesis includes a focus only on tangible and intangible assets as there is no occurrence of the data for long-term financial assets in a business entity that provided the necessary data and information for this thesis.The thesis is divided into two parts, the first deals with theoretical basis and the second with the thesis itself. The theoretical basis of the work is carried out systematically on the basis of study of the literature and relevant existing accounting and tax legislation dealing with long-term assets. This part focuses on the definition and characteristics of individual components of tangible and intangible assets, both in terms of accounting and tax. Theoretical knowledge is applied directly to specific businesses and necessary tests are elaborated. Used methodology is evaluated based on the findings and then elaborated the proposal of optimization of reporting of fixed assets value.The conclusion includes changes that occur when the new methodology proposal will be accepted. Evaluation contains both positive and negative impacts that this change will bring business entity.
Healthy lifestyle of young population
Ženíšková, Petra ; Polišenský, Miroslav (advisor) ; Lenka, Lenka (referee)
Name of the thesis is Healthy lifestyle of young population. Teoretic part explains elementary concepts, which related with this topic, highlights the main principles of healthy lifestyle and describes risky behavior at adolescents. Attention is given to programs and projects which support sports and healthy food for adolescents. Besides legislation and financing examined institution is define institutional analysis from the Bronislaw Malinowski in last chapter of teoretic part. Institucional analysis from the Bronislaw Malinowski is applied in practice in the empirical part of the thesis, concretely on Elementary school Město Touškov. From this analysis enables to determine whether the institution fulfils its public role regarding healthy lifestyle of its pupils and whether it has enough resources for this purpose. The values of the pupil´s BMI is used to determine whether the activities of the institution have an effect on the health condition of the pupils. Another step is describing the provision, which the school apllies for pupils of first class. After overal evaluation is recommendation for school and better healthy lifestyle of young population.
Vote and Voting Behaviour of Citizen of the Town Lanškroun
Kyralová, Kristýna ; Kopřiva, Radek (advisor) ; Lenka, Lenka (referee)
This graduation thesis Vote and Voting Behaviour of Citizen of the Town Lanškroun deals with vote and voting behaviour of inhabitants, who have permanent residence in the town Lanškroun. In thesis the returns of particular elections to municipal government of the town are characterized from years 2002, 2006, 2010 and 2014. Subsequently the thesis is focused on the voting behaviour of the population. Informations about voting behaviour of citizen were obtained from performed questionnaire research. The thesis is divided into two parts. The first part of graduation thesis is theoretical, which defines the basic concepts related to the topic of elections. It focuses mainly on concepts such as local democracy, local politics, vote and voting behaviour. The practical part focuses on the characteristics of the town Lanškroun, analyzes individual municipal vote and on the basis of results of the questionnaire results explains the voting behaviour of the population of Lanškroun.
Political and social aspects of local government - public participation in the municipality affairs
Kučerová, Zuzana ; Kopřiva, Radek (advisor) ; Lenka, Lenka (referee)
The thesis deals with contemporary theories of the citizens involvement in municipal life and civic society. It works with Nekol s concept which is a typology of forms of participation. The aim of the thesis is to test the usefulness of this concept on two selected municipalities in the Czech Republic Týnec nad Labem and Krakovany. The thesis focuses mainly of the description of participation forms and it examines the factors which influence the differences in people s participation. It shows that Nekol s concept is a useful tool in the effort to understand these differences in the two selected municipalities. The decisive distinguishing aspect is the stability of political environment. In Krakovany, the political environment is settled and is connected with the mayor, who is an important initiator of development in the town.

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