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Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.
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Influence of social politics on fertility rate in specific regions of Czech republic
Dvořák, Josef ; Melzochová, Jitka (advisor) ; Babin, Jan (referee)
Thesis is focused on relationship between fertility rate and tools of state support. The goal is to reveal relationship between these two factors. Partial goal is to discover specific effects of tools of state support in specific regions of Czech republic. I have aimed on research at national level and also specific regions between years 1993-2014. In order to find these relationships I used method that compares differences in development of the fertility rate. After that, I set up regression model solved by method called fixed effects. For specific regions analysis was used OLS method. Model was able to explain more than 80 % of variability. This results can be used for predicting of citizens behavior, when some changes in family allowances occurs. Main finding is, that most motivating tools are parenting allowances and child benefits.
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Possibilities of In-memory reporting tools
Cígler, Lukáš ; Pour, Jan (advisor) ; Falta, Martin (referee)
Diploma thesis focuses on in-memory data processing, its use in reporting and Business Intelligence (BI) in general. The main goal of the theoretical part is to introduce the in memory principles, highlight the differences from hard drive data processing and overview possible implementations of in-memory technology in BI solution. The output of this section is an analysis of advantages and disadvantages of in-memory solutions in various perspectives. The practical part of the thesis consists of the performance benchmark that compares the performance of data processing using the in-memory principles and conventional hard drive methods. The performance comparison is realized in the reporting tools environment, QlikView for in-memory approach and Reporting Services for hard drive based method. Several data sets are used for testing in both mentioned tools. End of the chapter provides the assessment of testing results and discusses the strengths and weaknesses of both principles of data processing. The conclusion of this work discusses the advantages and disadvantages of in-memory data processing and defines the key questions that company management should ask before investing in innovation of the present BI solution. Moreover the conclusion contains recommendations for possible further follow-up work.
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The Macroeconomic Impacts of the Selected Oil Shocks in the United States of America
Šikulová, Markéta ; Johnson, Zdenka (advisor) ; Tajovský, Ladislav (referee)
The aim of this study is to analyze macroeconomic impacts of four selected oil shocks on the United States economy and their subsequent comparison. The first part of this study deals with the theoretical background of supply shock, its influence on the economy, and the possible responses of economic policy. Furthermore, in the first part I focus on the historical events that led to the oil crisis, specifically on the OPEC oil embargo imposed on the United States, production cuts caused by the Iranian revolution, Iran-Iraq War and Persian Gulf War and on the demand as well as the supply factors that led to the oil shock of 2007-2008. The second part of this study presents the specific impacts of four selected oil shocks on the US economy and their comparison. Based on the findings, it was possible to confirm the hypothesis saying that past oil shocks, especially those that took place in the 1970's, had more negative impacts on the United States economy in comparison with those that happened more recently. In other words, that the effects of changes in oil prices have lessened over time. There are many reasons of this moderation, but the most important ones include more effective monetary policy response, the decrease in wage rigidities, and more recently also the decline of United States dependency on imported oil.
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Regeneration of apartment buildings in České Budějovice using the EU structural funds
BALOGOVÁ, Inka
The objective of the work is the preparation of the project "Revitalization of the Václav Volf residential building 1379/21" to ensure the regeneration of this panel house with the use of money from the structural fund as part of the 1st closed call as declared by the statutory town of České Budějovice on the topic of the Integrated Municipal Development Plan České Budějovice, Máj Housing Estate. A partial objective of the work is an assessment of expected benefits in the field of financing the housing fund as part of the Integrated Municipal Development Plan České Budějovice. The practical part of the essay is focused on an analysis of the possibilities of drawing finances for the regeneration of the housing fund. Using calculations, I use the method of comparing financial returnability IPRM with the subsidy title PANEL, and the regeneration program known as "Green to Savings" (Zelená úsporám). The administrative process of the project is carried out in mutually interconnected activities. The conclusion shows the realization of work actually carried out with practical examples and an assessment of expected benefits in the housing fund.
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Comparison of chemical composition of throughfall and deposited precipitation
Chaloupecký, Pavel ; Špičková, Jitka ; Fišák, Jaroslav ; Skřivan, Petr
Since June 2004 throughfall samples in beech and spruce vegetation have been taken at the observatory Milesovka. Ever since 1998 fog water samples have been taken there as well. In this paper are compared the concentrations of main ions and trace elements in throughfall and in deposited precipitation. The concentrations of main ions and trace elements in throughfal are primarily affected by the volume of samples. The highest concentrations of monitored sustances in throughfall were recorded in September and in October when the lowest rainfall totals were measured. The concentrations of monitored sustances were in throughfall mostly higher in spruce vegetation in comparison with beech vegetation. It is probably due to the thicker treetop in spruce vegetation on Milesovka observatory. Due to the thicker treetop a smaller volume of throughfall is let fall and the substances from ambient air are captured more effectively in comparison with beech vegetation. In the case of main ions the lowest concentrations were measured in fog water samples. For trace elements wasn´t data. From comparison with reference locality Lesni potok is obvious that concentrations of monitored sustances in throughfall on Milesovka exceed sharply concentrations in locality Lesni potok. This difference is considerably higher by spruce vegetation in comparison to beech vegetation which indicate that it is necessary take not only local air quality into account but also type of vegetation and thick of treetop which can very significantly contribute to the chemical composition of throughfall.
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Transfer of production to China
Janek, Michal ; Halík, Jaroslav (advisor) ; Jezný, Tomáš (referee)
The thesis is focused on transfer of production to China. The aim of the thesis is to evaluate the potential of China from the perspective of companies and investors, and on the example of the international company to highlight not only the traditional ways of entering the Chinese market, but also the specific method that considers the needs of manufacturing companies. Thesis also contains the assessment of competitiveness of the Chinese economy, cultural differences and comparison of the various forms of entering the Chinese market. The practical part is focused on the analysis of enterprise from the polygraphic industry which has transferred part of its assembly processes to China. Conclusion contains recommendations for further development of the company on the Chinese market.
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Regulation Brussels I and other procedural legislation of European private international law (with regards to recognition and enforcement of judgments in civil and commercial matters)
Žižlavská, Klára ; Brodec, Jan (advisor) ; Kučera, Zdeněk (referee)
Diploma thesis "Regulation Brussels I and other procedural legislation of European private international law" (with regards to recognition and enforcement of judgments in civil and commercial matters) is focused on the procedure of recognition and enforcement of foreign judgments in the European Union. The beginning of the thesis is dedicated to the European legislative development of the recognition and enforcement of foreign judgments. The key part of the thesis, analysis of recognition and enforcement according to Council Regulation (EC) No 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters, so called Brussels I Regulation, is contained in the third chapter. This chapter describes the procedure required for recognition and enforcement of judgments given in one member state in another member state, lists related significant decisions of the Court of Justice of the European Union and provides critical evaluation of this procedure by specialists. The aim of Chapters four and five is introduction of regulations that came into force after the Brussels I Regulation. These are Regulation (EC) No 805/2004 of the European Parliament and of the Council of 21 April 2004 creating a European Enforcement Order for uncontested claims and Regulation (EC) No...
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Comparison of Market and State Organized Public Transport in the Czech Republic Between 2000 – 2015
Hervert, David ; Pikhart, Zdeněk (advisor) ; Vebrová, Ludmila (referee)
Content of this bachelor thesis deals with a comparison of market and state access to public transport from a national economic perspective. Public transport in the Czech Republic between the years of 2000 and 2015 is analysed before the actual comparison is made. The theoretical part deals with available products of public transport, transport demand, market and government failure, entrepreneur theory and information function of prices. Different types of public transport are analysed and compared in the practical part. Additionally, an analysis of public transport in the USA is made and then compared with public transport in the Czech Republic.
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