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Czech administrative justice from the viewpoint of comparison with French and German system
Kukačová, Sára ; Matula, Miloš (advisor) ; Louda, Tomáš (referee)
Diploma thesis is devoted to the theme of Czech administrative justice, its current form and comparison with chosen models of European administrative justice, that is with French and German model. Goal of the thesis is on the basis of description and analysis of these models of administrative justice to get the comparison and evaluation of the differences and positive and negative elements of chosen models in relation to Czech system of administrative justice. The first part focuses on rather theoretical side and the introduction to this problem. Fundamental terms and characteristics are described and the concept of administrative justice is put to a broader scope. There is also mentioned the historical development of administrative justice in the Czech lands from year 1848 until the present day. The second part is devoted to the study of specific current legislation of chosen countries - Czech Republic, France and Germany. On this foundation is in the closing part accomplished the analysis and comparison of particular systems of administrative justice together with stating their mutual positives and negatives.
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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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Documentation of the nature reserve Miletinska bazantnice (Czech Republic)
Stejskalová, Klára ; Skalický, Milan (advisor) ; Martinková, Jaroslava (referee)
The aim of this study is to document the floristic species diversity through research in the natural reserve Miletinska bazantnice. Documentation was carried out on the territory concerned during the growing season of 2015. There was a determination of vascular species. The research was mainly focused on endangered and protected species.
The whole area is part of sites of European importance under the Habitats Directive Natura 2000 Miletinska bazantnice was declared a nature reserve in 1954 with an area of 75, 43 hectares and is part of a small-scale specially protected area. Typical features of the area are remnants of natural Podzvicinsko geobiocenosis and therefore the reason for its protection.
Further it describes the history, characteristics of the territory and the natural conditions that are typical for the locality. These include soil science, climate, hydrological, geomorphological, geological and phytogeographical. On the territory of the nature reserve are recorded two memorial trees. It´s oaks (Quercus robur) called Zizkovy duby.
At present territories were found in protected and endangered species and classified under the Red and black list of vascular plants of the Czech Republic (Grulich, 2012) and Decree of the Ministry of Environment of the Czech Republic no. 395/1992 Coll. Into the category of rare taxa that require additional attention include species such as Carex otrubae, Cerastium lucorum, Daphne mezereum, Galium boreale, Listera ovata and Primula veris. The only species Platanthera bifolia is ranked in the category of endangered under both the Red and black list of vascular plants in the Czech Republic and under Decree.
In the field survey, attention was also paid to invasive species, sorted by Catalogue of alien plants of the Czech Republic (Pyšek et al., 2012) and categorized archeophytes (Arctium tomentosum, Cirsium arvense, Convolvulus arvensis, Chelidonium majus)
and neophytes (Arrhenatherum elatius, Impatiens parviflora) and described their risks (Mlíkovský and Stýblo, 2006)
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Evaluation of the European Cohesion Policy in Selected Region
Podzimková, Ivana ; Tomšík, Karel (advisor) ; Pavel, Pavel (referee)
The diploma's thesis is aiming to evaluate European policy of social cohesion and its growth options in the selected region. The evaluation is connected to the Elbe cycle route and it is based on analyses.
The theoretical part of the thesis introduces the subject of European policy of social cohesion while defining its legislation and framework of the legislation. It also defines the embodiment of regional politics within legislation of the local government i.e. the Czech Republic.
Analyses of the development of the selected project i.e. the Elbe cycle route and its impact on Hradec Kralove district will be dealt with in the practical part of the thesis. Business results of entities participating on the Elbe cycle route project will be gathered and used in order to evaluate selected indicators. Final assessment will be based on benchmarking. Method of comparison, analyses and syntheses will be used to evaluate gathered data. Applicable data will be gathered by research of related literature. Information will be also provided by the executive entities connected to the project, regional websites focussed on cycle tourism and by the town of Smiřice. Data gathered by the entities that cooperate on supervision of the Elbe cycle route project will be used for the statistic assessment.
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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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Nutritional analysis and optimization of breeding of selected species of edible insects under conditions of the Czech Republic with regard to human health
Adámková, Anna ; Kouřimská, Lenka (advisor)
All over the world, the edible insects are considered a highly nutritious food with high protein and fat content. However, the nutritional value of insect is not constant. It can be affected by species, developmental stage, rearing technology or nutrition.
Therefore, this thesis was aimed at obtaining the selected nutritional value of edible insects. Analyses were focused on the determination of the crude protein content, fat content, fatty acid profile and sterols in selected species of edible insects, which can be commonly reared in the Czech Republic. At the same time we also analysed samples of insects reared on the island of Sumatra to evaluate the influence of the climate on the nutritional value. The main aim of the thesis was the determination of optimal breeding conditions, developmental stages and feed rations for obtaining good production of insects with nutritional properties suitable for human nutrition. The analyses showed a high nutritional value of selected insect species, but also confirmed the significant differences in the content of individual nutrients between different species depending on the climate conditions and developmental stage. Comparing the fat and crude protein content in edible insects and other conventional sources of meat it has been found, that the examined insect is similar to beef concerning the fat and crude protein content. The results obtained are the basis for determining the appropriate rearing conditions and developmental stages for obtaining insect with the desired nutritional properties for human nutrition.
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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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Visegrádská čtyřka v datech sčítání 2011
Český statistický úřad
Visegrádská čtyřka je aliance čtyř států střední Evropy: České republiky, Maďarska, Polska a Slovenska. Poslední sčítání lidu se v těchto zemích uskutečnilo shodně v roce 2011. Podle závazné evropské legislativy byly výsledky všech zemí publikovány ve stejné struktuře začátkem roku 2014.
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Velkoměsta České republiky podle sčítání 2011
Český statistický úřad
Česká republika má hustou sídelní síť s mnoha menšími městy a vesnicemi. Zastoupení velkoměst v sídelní struktuře je relativně nízké. Pouze šest měst má více než 100 tis. obyvatel. Jediným městem s více než milionem obyvatel je Praha. Druhým největším městem z hlediska počtu obyvatel Brno, následované Ostravou a Plzní.
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Věková struktura obyvatel podle dat sčítání lidu
Český statistický úřad
K základním výstupům ze sčítání lidu patří zjištění věkové struktury obyvatelstva. Ta je výsledkem dlouhodobého demografického vývoje, změn v úrovni porodnosti, úmrtnosti a zahraniční migrace. Hlavním činitelem ovlivňujícím věkovou strukturu populace České republiky byla měnící se intenzita porodnosti v průběhu 20. století, která spolu s trvalým zlepšováním úmrtnostních poměrů vyústila v tzv. stárnutí populace.
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