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Legal aspects of the fight against tax evasion
Liška, Milan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...
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Insolvency practitioner in case of resolution of the debtor's insolvency by bankruptcy
Hriníková, Eliška ; Smolík, Petr (advisor) ; Winterová, Alena (referee)
The purpose of insolvency proceedings in case of bankruptcy is to find out registered proof of dept and its subsequent relative satisfaction from the proceeds of the realization of estate. The main activities of the insolvency practitioner in the performance of his function is to review the filed claims of creditors, the findings of the estate and its subsequent inventory, management and sale. Position of the insolvency practitioner in the insolvency proceedings is a complicated issue, which is in our legal environment little discussed by legal theorists and it is necessary in many cases work solely on the insolvency practice. The aim of the thesis is to evaluate the current legislation regarding the insolvency practitioner and his role in insolvency proceedings with respect to the professional literature, the applicable legislation and case law. The thesis also shows the complexity of the position of the insolvency practitioner. At the beginning of the second chapter is given a definition of procedural subjects in insolvency proceedings and theoretical understanding of the function of the insolvency practitioner. The second chapter describes the particular position of the insolvency practitioner, on the basis of its relations with other procedural subjects. The third chapter specifies the basic...
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Implementation of a new software supporting customer relationship management
Chuchvalcová, Eliška ; Švecová, Lenka (advisor) ; Horníková, Monika (referee)
The main goal of this work is to provide managers with complex methodology for the implementation of software supporting customer relationship management. Because the activity is done only occasionally, the methodology is based on theoretical findings of project management which the first part focuses on. The specifics of the multinational company where the software implementation was provided were taken into consideration. The implementation itself is described in chapters corresponding with the theoretical base and prepared project plan as the main implementation document. Described are practical experiences which I gained as the manager responsible for leading the project. During project realisation a number of theoretical findings were confirmed, as well as managers' practical experiences, both positive and negative. Regarding the importance and character of the problems it is expected that similar activity will be repeated in the future. The project provides information on how to prepare for implementation.
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Lacerba
Holá, Tereza ; Pelán, Jiří (advisor) ; Flemrová, Alice (referee)
Z vlastní zkušenosti si dovolíme uvést, že je opravdu málo lidí, na jejichž obličeji se při zmínce o Lacerbě vytvoří jiný než nechápavý výraz. Poté, co z onoho minima chápajících vyloučíme ty, kteří mají slušný herecký talent, ale vubec netuší, o čem je řeč a dále pak obyvatele Milána, kteří Lacerbu osobně navštívili a moc jim tam chutnalo, popř. nechutnalo1 I ZLJStane nám jen hrstečka italianistu, pár netradičních Italu-intelektuálu a jedna knihovnice, kteří budou vědět, že řeč je o časopisu z počátku minulého století. Má tedy vubec cenu psát o něčem, co se zdá být zcela mimo oblast zájmu i nadprŮměrně kulturně vzdělaných jedincu? Domníváme se - jak se čtenář stihl dovtípit již z názvu této práce - že ano. Připomenutí této téměř sto let staré kapitoly jednoho revolučního hlasu v italské literatuře možná nepřinese žádný nečekaný objev ani převratné odhalení, myslíme si ale, že když Lacerba dokázala zaujmout a pobavit nás, mohla by zajímat a třeba snad bavit i ostatní. Již mnohokráte jsme ve stručnosti museli vysvětlovat, co to ta Lacerba vlastně je. Zkusme to shrnout "in parole povere" i nyní: Lacerba je časopis, který vycházel ve Florencii v letech 1913 až 1915. Založila jej dvojice mladých buřiču: spisovatel Giovanni Papini a malíř-spisovatel Ardengo Soffici; společně našli vstřícného tiskaře a...
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Business and Cultural Specifics of Burma
Tomková, Markéta ; Gullová, Soňa (advisor) ; Klosová, Anna (referee)
The aim of my bachelor thesis is to outline the process of business negotiation in Burma, business etiquette and cultural specifics of the country and also to verify the hypothesis that they are so different from our practices as to prevent citizens of the Czech Republic and Burma from communicating and doing business with each other, or that they distinctively complicate these matters. The paper should serve as a comprehensive guide for future investors, entrepreneurs, business representatives and other people, who want to learn something more about this country. The body of the thesis is divided into four chapters, whereas the introductory chapter provides basic characteristics of the country such as history, geography, demography, administrative division of the country and the current political situation. The second chapter is focused on the economic stuation and business relations between Burma and the Czech Republic with an emphasis on basic conditions of the use of Czech products in the local marketplace. The third chapter is an analysis of business practices and etiquette, and the last chapter concentrates on specific features of Burmese culture, whose knowledge constitutes a basic prerequisite for misunderstanding the nature of the local population and establishment of successful business relations. The paper is based on Czech and foreign books and internet resources, statistics made by international organizations,observations of guide Radka Tkáčiková, personal experience of foreign business representatives operating in Burma and information provided by Ing. Ivan Chválny from the Embassy of the Czech Republic in Bangkok.
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Revisionist efforts to Hungary after the First World War in Central Europe
Lacko, Miroslav ; Doubek, Vratislav (advisor) ; Koubek, Jiří (referee)
The topic of my work was The Revisionist Efforts to Hungary after the First World War in Central Europe. I describe the years 1918 - 1921 in Central Europe, specifically in Hungary, and in Great Powers after the World War First (France, Great Britain and the United States of America). My work is divided into 3 different chapters, introduction and conclusion. The first chapter describes main countries in the WW I., their interests and also independent movements in Austria - Hungary. The second chapter describes very difficult situation in Hungary after the WW I. (concretely economy, society, politics, international relations). The third chapter describes Great Powers and their relations to Hungary and also it describes the activity Hungarian propaganda in these important countries. Key words: The First World War; Austria-Hungary; Hungary; the Great Powers; Central Europe; economy, society and politics in Hungary; propaganda, revisionism
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Active labour market policy CR - UK
Tóthová, Petra ; Vostrovská, Zdenka (advisor) ; Adamec, Václav (referee)
Diplomová práce porovnává postoj ke snižování nezaměstnanosti prostřednictvím aktivní politiky zaměstnanosti v ČR a VB. VB má jednu z nejnižších měr nezaměstnanosti, a proto je zajímavé, porovnávat ji se zemí, která má míru nezaměstnanosti velmi vysokou. První kapitoly se týkají teorie aktivní politiky zaměstnanosti obecně, řešení APZ v každém státě zvlášť, i jaký postoj má k nezaměstnanosti EU. V ostatních kapitolách jsou na základě SWOT analýzy porovnávány silné a slabé stránky a příležitosti a hrozby obou států ? míra nezaměstnanosti, rizikové skupiny, vzdělání, instituce trhu práce aj. Na závěr je nutná komparace obou států a především nastínění určitých doporučení pro ČR.
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Social security in the Czech Republic and Finland
Konrádová, Kateřina ; Chvátalová, Iva (advisor) ; Kačírková, Eliška (referee)
The bachelor thesis concerns the social security in the Czech Republic and Finland. The thesis is divided into four chapters. The first chapter is an introduction to social security, including an explanation of the main key terms. It particularly defines following terms - social security, social policy and social events. The second chapter focuses on social security in the Czech Republic and the third chapter provides a description of social security in Finland. The social security systems of both countries are analysed with a special focus on their insurance and non-insurance systems. The last chapter contains a comparison of both systems and their evaluation.
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The consequences of the war in Nagorno-Karabakh on the economy and trade of the given region
Papikian, Anzhelika ; Eichler, Jan (advisor) ; Dubský, Zbyněk (referee)
This bachelor thesis talks about the consequences of the war in Nagorno-Karabakh on the economy and trade of Armenia, Azerbaijan and Nagorno-Karabakh Republic. The first part of this paper analyzes the historical and political context of the war and also describes the causes of the conflict. The following two chapters talk more about the core topic of this bachelor thesis, which is the main economic consequences of this war on the whole South Caucasus region. In the last part, the economy and trade before and after the war in Armenia, Azerbaijan and Nagorno-Karabakh (Nagorno-Karabakh Republic after the war) is described. Furthermore, recent developments of Armenian and Azerbaijani economies are compared.
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Analysis of macro-economic and political situation of the United Kingdom in the European integration process.
Kotrs, Petr ; Prát, Šárka (advisor) ; Pělucha, Martin (referee)
The following paper focuses on determination of importance that United Kingdom had in the European integration process. The first part will cover key moments in rise of the United Kingdom as the world superpower. Second part contains detailed look on the situations, which led to an end of so-called splendid isolation and also to creating alliances with other countries. Third part is dedicated to the United Kingdom in the era of Margaret Thatcher because in that time United Kingdom had to recover from loss of its colonies and had to make important reforms in order to have a chance to be one of the most powerful countries once again. Last part of this paper focuses on the macroeconomic and politic analysis of the current United Kingdom using the basic macroeconomic indexes such as GDP per capita, unemployment rate and total GDP. This part also briefly mentions the so-called BREXIT.
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