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Správní delikty na úseku občanských průkazů
Libertínová, Gabriela ; Světlíková, Daniela (advisor)
Pro svou bakalářskou práci jsem zvolila problematiku občanských průkazů, se kterými pracuji téměř každý den ve svém současném zaměstnání, kde zastávám funkci na správním odboru, konkrétně na evidenci dokladů a osobního zájmu proniknout do problematiky. Řada občanů si velmi často neuvědomuje, že občanský průkaz je úřední doklad a je nutné se k němu podle toho také chovat. Velmi často je doklad kopírován, skenován, poskytován jako zástava apod. V praxi není výjimkou i jeho skenování a vkládání do různých systémů a jeho elektronické zasílání osobám, které požadují ověření identity osoby.
Z uvedeného důvodu je cílem mé bakalářské práce na téma: Správní delikty na úseku občanských průkazů, podat výklad problematiky občanských průkazů a podrobněji analyzovat skutečný stav v oblasti přestupků fyzických osob, správních deliktů právnických osob a fyzických osob podnikajících na obci s rozšířenou působností v Litoměřicích.
Analýza bude provedena na základě prostudované odborné literatury a jejích odkazů, praktických zkušeností autorky bakalářské práce z vykonávané funkce pracovníka evidujícího občanské průkazy a statistik úřadu obce s rozšířenou působností.
V bakalářské práci bude použita metoda výkladová, metoda analýzy, matematicko-statistická metoda a metoda komparativní. V úvodu bakalářské práce bude uvedena právní úprava problematiky občanských průkazů, dále budou vymezeny základní pojmy zákona č. 328/1999 Sb., o občanských průkazech, v platném znění, tj. charakteristika občanského průkazu, údaje zapisované do občanského průkazu, dokladů potřebných k vydání občanského průkazu, příslušnost obce k vydávání občanských průkazů a problematika vydávání potvrzení o občanském průkazu. V další části bakalářské práce bude popsán systém evidence občanských průkazů. Teoretická část bakalářské práce bude ukončena povinnostmi vlastníka občanského průkazu, přestupky fyzických osob, správními delikty právnických osob a osob fyzických podnikajících, včetně uvedením sankcí za jejich porušení.
V praktické části budou komparovány statistické údaje konkrétní obce s rozšířenou působností zaměřené na správní delikty na úseku občanských průkazů resp. přestupky fyzických osob, správní delikty právnických osob a osob fyzických podnikajících, za uplynulá období, včetně počtu sankcí a jejich výše.
V závěru bakalářské práce bude zhodnocen současný stav správních deliktů konkrétní obce s rozšířenou působností. (např., zda dochází k nárůstu či poklesu správních deliktů, popř. budou uvedeny návrhy na zlepšení stávajícího stavu).
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Comparison of Antivirus Software
Papica, Jiří ; Havránek, Martin (advisor) ; Benda, Petr (referee)
This bachelor thesis focuses on comparison of selected anti-virus programs and subsequent choosing of the most suitable one for given computer.
The thesis consists of two major parts. The first part focuses on anti-viruses and malware, which are divided into various types. In addition to the anti-virus section there are topics which are covering things like anti-virus tools and mechanism, e.g. firewalls and heuristics. At the end of the theoretic part there are topics which are briefly touched upon, topics like hardware basics of every computer which are later on important for the actual testing parts.
The second major part of this thesis is about choosing the right attributes for ani-viruses, about choosing the right criteria for their future evaluation and finally the measurement of said criteria. The criteria that were chosen are thus: price, time it takes for video to be rendered in Sony Vegas Pro, time it takes for GPU benchmark to finish, time it takes for CPU benchmark to finish and finally the last criteria that was picked is the effectiveness against real-life threats. Anti-virus programs that were being evaluated are Eset Smart Security 9, Norton Security Deluxe, Avast! Internet Security and lastly Kaspersky Anti-Virus. The recorded values were converted into a point-based system, which allowed for clear and evident illustrations via graphs and charts. From the final graphs and charts I was able to recommend the most suitable anti-virus for given computer.
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The importance of ICT for the management of household budgets
Vránová, Lucie ; Šilerová, Edita (advisor) ; Pavel, Pavel (referee)
This thesis deals with the importance of ICT in the management of household budgets. At first are presented the objectives and the selected methods in the two main areas of work. The theoretical part describes the basic concepts, such as finance, money, income and expenditure, financial management, remuneration and budgeting process. The next section presents the basic forms of home finance management and describes chosen applications. Introduction of practical part deals with the evaluation of a questionnaire survey which aimed to map the situation of the management of home finance university-educated respondents. By questionnaires is determined the age category of respondents, number of dependents and self-employed persons in the household, the method of recording revenue and expenditure and the subsequent establishment of the budget, then the debt or form of household savings. Results are presented graphically and verbally. The next section contains a description of the software solutions accounting of revenue and expenditure and household budgets created specifically for the purpose of this thesis. In chapter Results and Discussion is presented evidence gathered in the practical part using SWOT analysis and proposed measures to eliminate the two identified threats. The final chapter assesses whether the objectives have been achieved.
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Analysis, design and implementation of CRM solutions for selected company
Ilavský, Dávid ; Pour, Jan (advisor) ; Šedivá, Zuzana (referee)
Bachelor thesis focuses on the area of information systems, which are used to support customer relationship management in companies. The main objective of this work is to provide a sample of solution for CRM system implementation for real customer from the banking sector. The first part defines basic functional areas of any CRM application. Each of these areas is described in more detail in terms of its primary use and tasks that within the CRM as a whole performs. Further is described the analytical area of CRM application (or Customer Intelligence), which is gradually playing a key role in the entire CRM system in past few years. It includes its potential uses in various fields. At the end of the theoretical part, the author compares the fundamental differences between cloud model of deployment and traditional on-premise solution. The practical part focuses on the main objective of the thesis and description of the supplied solution in the form of a module, which extends the existing CRM application with the option for business partners registration of Hypoteční banka, a. s. and ČSOB Pojišťovna, centralized in one system. The requirement is build in Microsoft Dynamics CRM 2011 and as the source system it is used CRM system of Hypoteční banka, a. s..
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Performance of private MFIs and financial cooperatives
Neradová, Alena ; Van Damme, Patrick (advisor)
Developing countries have a long-term deal with a financial and economic instability in the current economic environment. Besides others, one of discussed solutions on that scheme is dedicated to microfinance where are evident efforts at delivering inclusive socio-economic development. Thus, the dissertation is focused on the analysis of the relative performance of private MFIs and financial cooperatives in Mediterranean region on selected socio-economic indicators, such as women's employment, education or level of material well-being. The impact of the offered products, such as credit and savings in the attempt to express what types of institutions are providing higher added value to clientele and in what intensity they change selected socio-economic indicator is also significant. Primary data of selected institutions will be inspected on the background of global data structured in the major regions of the world trying to understand the logics, risks and potentials of the development of the microfinance and cooperative sector and their intersections. The output will be a recommendation for the support of the microfinance and cooperative sector.
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Evaluation of The Transition from Tax Records to Accounting System in The Specific Enterprise
Tůmová, Jana ; Stárová, Marta (advisor) ; Jana, Jana (referee)
The thesis is focused on the analysis of the transition from tax records to accounting system. The aim is to define the terms of the transition from one type of economic activity to another and theoretical analysis of this transition in order to model the change on a particular economic entity.
The first part focuses on the general theory of tax management, accounting system and the definition of economic activities and their presentation. Following the analysis of legal standards and professional literature, a draft of the individual process steps has been drawn for the implementation of transition of an economic entity.
The second part of the thesis is focused on the application of information obtained on specific existing economic entity. The aim is to implement the transition from tax records to accounting system with full completion and the possibility to launch the operation of the accounting system in the following tax period.
The final part offers the evaluation of the transition from tax records to accounting system examined from the perspective of a tax entity, the government authorities and the public. There are illustrative financial statements included in the thesis as practical insight.
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Proposal of bad debts optimalisation from the accounting and tax point of view
Burešová, Petra ; Štáfek, Pavel (advisor) ; Věra, Věra (referee)
This diploma work is focus on the bad debts management and bad debts prosecution in the company operating in fast moving consumer goods business segment. In the work there are mentioned the accounting and tax aspects related to bad debts and their correct performance with the allignment of corporate income tax legislation and provision law. The specialised literature and the basic tax and accountacy principles, which are described in the theoretical part of the work, were studied for this work. These principles are applied on the practical cases which are designed to cover all typical problems from bad debts area including correct accounting and tax solution. The tax legislative requests for bad debts are arranged to clear scheme that can cover decision steps in particular phases of bad debts. Based on the practical cases and studies of the bad debts management in the company were recommended steps which can lead to simplification of bad debts evidence, to correct creation of tax provisions and to use the cession of bad debts which have not been already used.
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Evidence of population by No. 133/2000 Coll. focusing of the place of residence and problematice of official addresses in the performance of state administration and civil proceedings.
Krausová, Veronika ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
This thesis focuses on the way of inhabitants registration in the Czech Republic according to the Act no. 133/2000 Coll., Resident register Law and on institutes associated with the inhabitants register. The main goal of this thesis is to explain the issues of inhabitants registration, the statutory provisions and the history of the registration of inhabitants in the Czech lands. Another aim is to clarify the terms official address, register office, why and by virtue of is this institute granted to citizens. This thesis will also focus on issues that are connected to institute of official address in connection with the delivery of civil or administrative proceedings. In the practical part there will be evaluated questionnaires which were sent to authorities of municipalities with extended powers in Ustecky Region, Central Region and in Prague. In the end of the thesis there are suggestions for possible changes in connection with the submitted draft amendment to the Resident registry Law.
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The issue of transfer tax record to accounting for the selected subject
Kordaničová, Pavla ; Šišková, Jitka (advisor) ; Jan, Jan (referee)
The thesis deals with the issue of transfer from tax record to accounting, all based on a real business subject, Mr. Roman Tobisch. The theoretical part of the thesis introduces and specifies the issue of various business record keeping systems, valuation method analyses and assets and debts record keeping. Units of accounts and accounting principles and rules are specified here. The end of the theoretical part states the reasons for transition and specifies general transition principles. Tax and accounting procedures are analysed.
The chapter titled Own Solution elaborates on individual stages of transition based on the analyses of data provided by the entrepreneur. A method utilising data bridge (created on the basis of carried out assets and debts inventory taking) has been used. The chapter titled Tax Incidence quantifies the tax implications of transfer from tax record to keeping accountancy as regards referable and deductible items. It presents comparison of tax base as calculated on the basis of tax record and on the basis of double-entry accounting. Subsequently, I specify the tax implications of the records keeping method change based on the obtained data and I present possible solution options, out of which I suggest the option which is ideal for the particular entrepreneur.
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An analysis of land fund of Domažlice district
Hovorka, Jan ; Janků, Jaroslava (advisor) ; Jan, Jan (referee)
This thesis analyzes the land in Domažlice. In this border region is experiencing significant changes in land use and thus to changes in the structure of the landscape. The work focuses mainly on the protection of soil and landscape structure in that region. It deals with not only trends in land, but the whole system of processes that changes in land fund raises. Therefore, it is also engaged in the wider context of spilling over into other areas.
In the introductory section readers outlines the social significance of soil and land resources, but also the landscape and its structure. The following describes some of the processes that occur in the country, including their impact. The following section is devoted to real estate records (katastrům), their importance and fundamental historical changes in the register of real estate. He also records of agricultural land. Subsequently also describes factors that affect the status of the land fund of the Czech Republic, including state policy and the European Union. There is described a land market and the price of land in the Czech environment. The whole chapter is concluded by a brief description of the historical development until now. The literature search should provide an overall view of issues, including relations with adjoining areas.
Another part is devoted to the identified region Domažlice. There are analyzed the conditions and diversity of this region and its historical development, because only with such knowledge can achieve an objective assessment of the issue. It also established a methodology for the job.
Part of the results is devoted to the results of background and results of individual investigations, which are in the following section compared with current scientific knowledge and partly to the socially accepted attitude.
The conclusion summarizes the results of this thesis and provided the achievement of hypotheses that have been identified in the introductory part. There are also problems outlined and possibly offered the best solution. Part of the annex is devoted to image the documents, which illustrate the text part.
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