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Chain transactions - VAT analysis and optimization options
Doubková, Anna ; Toman, Petr (advisor) ; Bauernöplová, Veronika (referee)
This diploma thesis is focused on the issue of chain transactions. The main aim of the thesis is to suggest the companies participating in the model chain transactions in the case study the appropriate measures leading to the optimization of tax obligations related to VAT. The measures are divided according to three criteria: tax period harmonization, tax savings in cash flow and elimination of administrative burden. The key provisions in the recast of the Sixth Directive, the VAT Act and the case law of the Court of Justice of the European Union are analyzed. Based on the comparison of various solutions, the most optimal procedures are assessed and the appropriate measures are recommended.
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Ethics on the Internet (Etiquette)
Malá, Kateřina ; Sigmund, Tomáš (advisor) ; Vaněk, Jiří (referee)
This thesis addresses the issue of ethics on the Internet. The first part focuses on a brief history of the development of ethics and ethical principles used even today. The second part is devoted to information ethics, which is an integral part of the Internet, since it deals with the creation, dissemination, transformation, storage, search, use and organization of information, and also deals with specific standards, codes and principles that were created either specifically for the Internet or are now an integral part. The third part is devoted to valid Czech and European legislation in the field of information work in various media, including on the Internet. The final section is devoted to the evaluation of the current situation of ethics on the Internet, where they described the problems with which we meet today. Such problems are violations of copyright law, whether piracy or plagiarism, threats associated with Internet communications, kyberstalking, cyberbullying, kybergrooming or activity on social networks. In addition, problem situations are mentioned online trading, which are currently controlled by many associations, consumer protection or influence of the media and advertisements, and incessant problem of censorship. The final part is also added to the survey, which was created speficically for this work and proposal of possible solutions to improve the current situation.
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Design of a methodology for BI solutions in QlikView environment
Judová, Eva ; Pour, Jan (advisor) ; Kunst, Jan (referee)
This master thesis is devoted to a design for methodology of BI projects in QlikView. The main aim is to propose a recommended procedure solutions reflecting the strengths and weaknesses in the development of QlikView applications. Accompanying chapter to the discussed issue is a chapter Business Intelligence which explains the principles, characteristics and reasons for implementation in companies. Part of defining the differences between traditional and self-service solutions serves as a theoretical basis for understanding the increasing attractiveness of self-service solutions and environment of the proposed methodology. The next chapter presents the company Qlik as a market leader in BI and the owner of QlikView. The reasons for its establishment, subsequent development and actual vision are listed to create a comprehensive view of the environment where the described product was created. Along with the chapter focusing on characteristics and main advantages of QlikView a knowledge base is established for the implementation of proposed methodology. Crucial chapter of this thesis is based on the author's experience gained while implementing QlikView projects. The proposed methodology is based on the description of each phase, its activities, inputs and outputs and its concrete application in a demo environment for the area of receivables in manufacturing company. The key contribution of the author is pointing out potential problems during development or warning about critical parts or providing appropriate recommendations and benefits of the proposed procedures. The designed methodology can serve as a useful guide for self-service projects implemented the QlikView environment.
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Analysis and design of intranet structure
Novák, Miroslav ; Pour, Jan (advisor) ; Šedivá, Zuzana (referee)
Nowadays, Intranet is an inseparable part of every company, notwithstanding of their size or field of activity. Both, in my work and personal life, I often come across different intranets that usually do not get a positive response. But they usually have the same source of the problem, which is based on their wrong structure. This is why is chose this topic for my thesis. The goal of my thesis is to perform an analysis of an existing intranet of a particular company and subsequently create a design of the intranet new structure using the card-sorting method. This thesis primarily represents a generalized method of how to proceed during such realization and which areas to look into. Theoretical part of this thesis covers the topics of information architecture and also the term intranet itself, where the most frequent issues I came across in the intranets are pointed out. Practical part covers the analysis itself, where I focus on the structure of the existing intranet, categorization of its content, connections with other systems, customization, permission management, surveys of contentment, and intranet usage. The analysis is performed manually by scanning through the existing intranet of the company, since other methods or approaches could not be applied due to technical limitations or insufficient permis-sions. Based on the outputs of the analysis, web categorizations and the card-sorting method, a design of a structure of the new intranet has been proposed. The design itself is a demonstration of the method how to approach the new intranet design.
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Economic crime oriented on public tenders
Pohorský, Pavel ; Gřivna, Tomáš (advisor) ; Tlapák Navrátilová, Jana (referee)
- 102 - volného trhu výrobku, služeb a podnikání, ale také vytvo it nezbytný právní rámec, v etn pot ebného trestn právního postihu hospodá ské trestné innosti. Summary This work dealt with the problem of economic crime, with a focus on public procurement. The work is detailed history of public procurement and its impact on the proper and economical use of public funds. It assessed the current and previous legislation on public procurement. There are also addressed basic terminological concepts such as authority, the candidate, candidate, contractor, then the contract according to the subject, according to the default values, etc., and the procedure the contracting authority and tenderers, along with activities related to the award of public contracts. In the context of economic crime are listed in the work and dismantling some of the facts of crimes, including their characteristics. Economic crime is a reader here and described how, in relation to criminal legal penalties, as well as in relation to the impact of the economic situation for the State. The work deals with the problem of detection and evidence of this crime, which has its specificities from other criminal activity and requires a high level of knowledge of the issues as police authorities and all involved experts from different areas of the...
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Coping with stress in women with alcohol abuse
Kotábová, Lenka ; Goldmann, Petr (advisor) ; Viktorová, Ida (referee)
Main theme of this work is generation of coping strategies by the women with alcohol dependence. Author is highlighting mounting society tolerance to stress and to alcohol abuse and she also shows this two phenomenon in mutual context. By the women side of population author particular describe dependence and border of society norm. Main goal is to bring to light and explore maladaptive strategies, by women with alcohol dependence, which are varied from ordinary population and the reason of such a behavior. To solve this issue author chose two methods. Firstly she uses data from TAT projective test, secondly verbal self examination test SVF. Inquire group of women author compare with control group of women, who embody no alcohol problem. Better success is expected from control group, because normal population should have better coping strategies. From result of research ensue, that women with alcohol dependence embody worse coping strategies indeed. But this difference is not such as strong as was expected. In declarative test SVF alcohol dependent women overestimate their strategies in comparison to TAT. On the base of this fact author offers hypothesis, that it can be only proclamation in presentation of coping strategies. Women from control group anticipate their strategies more accurately.
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Technology Assessment as Applied Ethics of Technology
Machleidt, Petr
Practices that characterize Technology Asessment have recently experienced a new renaissance within the European area. An example is the EU’s Seventh Framework Programme titled PACITA (Parliaments and Civil Society in Technology Assessment). An important role for TA in the Czech Republic is to create conditions for gaining public acceptance of technological development. If the Czech Republic wants succeed in the future, it has to create an environment that is „friendly“ to technologies. Many of the ethics issues in technology are linked with the interface of science and ethics, environmental ethics and/or medical ethics.
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Determination of waterproofing screens efficiency in various types of building materials exposed to capillary wetness
Červenka, Martin ; Dohnálek,, Pavel (referee) ; Drochytka, Rostislav (advisor)
Increased moisture of masonry occurs mainly in older buildings. In some cases these problems arise even in new buildings. This issue should be properly treated and process of rehabilitation of the building must be executed. Humid walls can be treated by chemical injections, which is nowadays quite extensive and widely used method. Unlike mechanical methods humid walls in the implementation of chemical grouting does not need a major redesign and thus is friendly to the construction of the object. The main objective of this thesis is to establish a methodology for testing the injection materials, which will include a selection of ideal injection gel.
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Chosen natural resources: focuses of conflicts nad its economic consequences
Sytný, Patrik ; Vošta, Milan (advisor) ; Sankot, Ondřej (referee)
The bachelor´s thesis aims to three chosen natural resources, which are petroleum, natural gas and water, and conflicts based on disputes over them. The aim of the thesis was to valorize nature of the conflicts, define their main focus and draw prospective economic consequences. Professional literature that deals with this kind of issue, was used in order to find out the true nature of the conflicts. The result is an evaluation, which has proven, that the most influental conflicts are rising over disputes over petroleum. Their economic and political impacts are very perceptible and economically measurable in the way of GDP, the total product and other economic indicators. In the thesis has been also proven that the conflicts on the basis of natural gas have similiar nature and extent as it is in the case of petroleum, even thought in a smaller amount. The least important conflicts in a meaning of economic impacts are those over water, by those has been proven, that they do not poses such an impact on economic and political situation as petroleum or natural gas nowdays.
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Fair Trade - Its Functions and Impacts on the Trade with Thirld World Countries
Janda, Michal ; Mládek, Josef (advisor) ; Doležalová, Antonie (referee)
The aim of this work is to provide a comprehensive view on the issue of trade with Third world countries using the concept of fair trade. First, the discussion focuses on how fair trade should look like and how it should be different from the free market. Furthermore, this work deals mainly with the functions and effects of Fair Trade licensing, which sets out properly against the aforementioned interventionist concept of fair trade. After unloading the basic characteristics of licensing, its evolution and structure of the relevant licensing authorities, an economic analysis of the effectiveness of Fair Trade licenses in achieving the set goals follows. Possible impacts of Fair Trade on the society as a whole are discussed as well. The main aim is to answer the question whether Fair Trade is really the right approach to trade with poor producers from Third world countries and whether it is really necessary to abandon the free market conditions to achieve fair treatment and rewarding.
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