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Non-profit Organizations in National Accounts
Havlová, Marie ; Hronová, Stanislava (advisor) ; Rybáček, Václav (referee)
Cílem práce je zmapovat dosud nepříliš probádanou oblast neziskových organizací a její podskupiny neziskových institucí sloužících domácnostem (NISD). Jde tedy především o analýzu dat ze satelitního účtu neziskových institucí, ale také nástin problémů, které jsou spojeny s jeho zaváděním. Satelitní účet zobrazuje data za neziskové organizace ze všech sektorů národního hospodářství. Práce je rozdělena do tří částí. První část se zabývá vymezením pojmů neziskové organizace a NISD, dále jsou uvedeny jejich klasifikace a způsoby statistického zjišťování. V druhé části jsou nejprve analyzovány výsledky sektoru NISD, poté také výsledky satelitního účtu neziskových institucí. Ve třetí části bylo provedeno mezinárodní srovnání výsledků neziskových organizací s Belgií, Finskem a Slovenskem. Na závěr jsou pro doplnění uvedeny ještě ukazatele za neziskové organizace z dalších i mimoevropských států.
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Age management
Jirásková, Barbora ; Dvořák, Marek (advisor)
This thesis processes the concept of the human resources management with respect to the age structure of employees in the intentions of the Czech Republic. In the theoretical part, there is outlined the history of the application of the principle of age management, focusing on current demographic trends, forecasts of population age structure, the aging workforce and the need to preserve the ability to work into old age. Points to the need to adapt corporate strategy, personnel management trend of an aging population. It presents ideas for the main underlying programs and legislative measures which form the basis of the latest concepts and strategic plans in the Czech Republic and Europe. The empirical part deals with a specific level of allowance organization established by TSU and two sub investigation. The first is a case study of age management staff. The resulting data are confronted with the results of a survey among employees of the organization. The second investigation are interviews with members of management and employees of the HR department on the issue of the introduction of age management, their awareness of the concept of age management, the question of age discrimination, the issue of maintaining the continuity of knowledge in the organization and their views on these topics. The outcome of this survey indicates a willingness and readiness of the organization has already received age management principles adhere to and develop further.
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Evaluation of Unreliable Tax Payer Implementation in VAT Evasion
Lišková, Svatava ; Kukalová, Gabriela (advisor) ; Jiří, Jiří (referee)
The Financial Administration of the Czech Republic uses different instruments and procedures in struggle against VAT evasions. The most important instrument used today is the so-called Institute of Unreliable Tax Payer. The dissertation is focused on basic principles of the Institute of Unreliable Tax Payer, discovering its deficiencies and making suggestions for improvements. The main emphasis is placed on critical view of each standard of the Institute of Unreliable Tax Payer. Finally the dissertation evaluates the Unreliable Tax Payer implementation in VAT evasion.
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Young information professionals in the Czech Republic?
Vyčítalová, Anna
Příspěvek se zaměří na možnosti zapojení mladých informačních profesionálů v České republice do činnosti národních a mezinárodních organizací. Budou zmíněny základní organizace mladých informačních profesionálů na národní i mezinárodní úrovni. Jádro příspěvku bude zaměřeno na zkušenosti autorky s účastí na činnosti IFLA New Professional Special Interest Group a na možnosti organizace mladých informačních profesionálů na národní úrovni
Slides:  PDF
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Methods of transfer pricing by multinational enterprises in terms of tax administration
BÖHMOVÁ, Dana
The aim of the thesis is the analysis and evaluation of the application of transfer (transfer) the prices used in transactions of multinational enterprises in terms of tax administration. Generally describe the basic principles of the United people, the principle of the arm, the methods of the determination of the transfer pricing and documentation for transfer prices in accordance with the international rules and standards laid down by the Organization for economic cooperation and development, in accordance with the laws and guidelines of the Czech Republic. Furthermore, this thesis seeks to clarify the specific case studies, which are based on the practice of financial management, and the case-law, the effects of the determination of the transfer pricing methods, comparison of their advantages and disadvantages in establishing transfer prices in the Czech Republic. At the conclusion of the thesis summed up the results and recommend the adoption of more appropriate legislation in each of the areas of transfer pricing in the Czech Republic.
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Vybrané aspekty cestovního ruchu České republiky
Český statistický úřad
Analýza vybraných aspektů cestovního ruchu v ČR ze dvou základních pohledů: 1. makroekonomický, tzn. finanční toky mezi ČR a zahraničím, vč. komparace zemí EU a 2. mikroekonomický, tzn. nepeněžní ukazatele ve věcné či územní podrobnosti jako lůžkové kapacity, počty návštěvníků, jejich přenocování ap.
Fulltext: PDF
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Small Size Municipality Revenues in Czech Republic
JIREKOVÁ, Kateřina
The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small villages, defined as municipalities up to 499 inhabitants. In the second group there are other municipalities of the Czech Republic except small villages, statutory cities and the Capital City of Prague. The real data were recalculated per head for this analysis and minimum, maximum, median and arithmetic mean were found. Variability of incomes is evaluated from these results. Regression and correlation analysis is made in some groups of revenues because of finding dependence among variables. Disparity in incomes of small towns and other communities is assessed by comparing the arithmetic means and medians between groups of municipalities using a Two-Sample t-test and Mann-Whitney test. Revenue growth is evaluated determination of the trends of the time series using linear regression. Some specifics in financing small villages were found from these analyzes. There was also confirmation of the hypothesis that small municipalities have lower incomes per an inhabitant.
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The development of the crime on credits in the South Bohemia before 2014
BUŠKOVÁ, Tereza
The aim of this study is to analyze the development of committing a credit fraud offence under § 211 of the Act. no. 40/2009 Coll., the Penal Code (particularly the development of this crime and the development of the amount of the damage) and consequent comparing the selected macroeconomic indicators development in the period 2005-2014 in the region of South Bohemia. In this work secondary data analysis methods were used. Statistical data obtained from the South Bohemian branch of the Czech Statistical Office and statistical data from Crime Police of the Czech Republic was used as the source. The data evaluating the amount of detected cases of this crime committed by the offenders in the Region South Bohemia, according to the region where the fraud was commited, was analyzed. The analyzed file was 5,713 offenses and 4,219 offenders. The defined set was divided into seven parts (districts), according to the local jurisdiction of the territorial departments of the Czech Police. The observed data was compared with selected macroeconomic indicators. From the results it can be concluded that the highest rate of loan fraud offence (calculated per 1,000 inhabitants) is in the district Stra-konice. Conversely, the lowest crime in the same period is in the district Jindřichův Hradec. This work also re-vealed that the development of macroeconomic indicators has no effect on the development of this crime. In conclusion, it is recommended to promote economic education at primary and secondary schools, thus improving the financial literacy of the population. Furthermore, we can recommend the consistent use of, the Central Credit Register, which is already available, as well as supporting of changes in the legislation, so that the providers have an obligation to investigate the credit applicants more and make the offenders of this crime discouraged by higher penalties imposed for credit fraud.
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Traffic accidents on road infrastructure in Czech Republic
NOVOTNÝ, Jakub
This thesis focuses on the issue of traffic accidents in the Czech Republic. We begin by discussing the terms of transport in the country, then explain the basic concepts and formulas associated with traffic accidents. The second part of this work deals with the processing and comparing data from the Czech Republic and Austria which was mainly gained from Czech statistical office and Eurostat.
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