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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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Ratings business accounts
ŠUSTROVÁ, Lucie
The diploma thesis is focused on using methods of multiple criteria decision making, in this case about business accounts. In theoretical part is described the banking systém of Czech republic, then methods of multiple criteria evaluation.The basic aim of this work was to evaluate the order of business accounts in terms of advantageousness, which are offered by banks on the banking market in the Czech republic. The sectional aim of this work is to get known with the problems of optimal choice of business accounts for a certain group of consumers, which in this case are small businesses. Before choosing a new business account it is always necessary to carefully explore banking market and its offers of business accounts. The important part of this thesis is that the certain client has to consider his preferences before we use quantitative methods. In this diploma thesis has also done a survey about the evaluation of business accounts. Then there are compared results of using methods of multiple criteria evaluation of the survey and model client. In conclusion, the results are described in the order of banking products from the best to the worst business account.
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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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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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Remote sensing as support tool for agricultural drought assessment
Hlavinka, Petr ; Semerádová, Daniela ; Balek, Jan ; Žalud, Z. ; Tadesse, T. ; Hayes, M. ; Wardlow, B. ; Trnka, Miroslav
Very important information about vegetation condition within wide areas (through continents and states) or for local areas in resolution from hundreds to tens of meters could be obtained from satellites within remote sensing. The temporal and spatial continuity is big advantage of this method. Namely so-called vegetation indices are often used for vegetation cover condition assessment. The aim of submitted study is to present possibility of using EVI2 (Enhanced Vegetation Index) for assessment of drought impact within vegetation. The results for selected years of the period 2000-2015 achieved using MODIS (Moderate Resolution Imaging Spectroradiometer) aboard Terra satellite are included. The data in weekly time step and for the whole Czech Republic are presented.
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A historical view of the army nurse profession.
PAVLÍKOVÁ, Andrea
The thesis deals with the profession of a military nurse. We can assert that the official study of military, non-medical health-care related qualifications and its use in practice not only for military purposes dates back to the fifties of the last century. However, women as health care professionals, consequently in uniforms, have always been an actual issue. The development of health care activities always existed, however, we must not neglect influence of scientific and medical findings. The historical timeline of development of medical care in the battle field was recorded and ranges from pre-historical healing. The way of Christian medicine was negatively influenced by the Catholic Church. The dark period of the Middle Ages had actually wrested medical performance from the hands of specialists and the suffering were left to the "tender" mercies of the priests. The following part of the thesis concerns modern medicine where enlightenment reforms were exercised. Some of the original six-month courses for military surgeons were organised in this period of time; they weretransformed into Military Surgical Academy, out of which the famous Josefinum originated. A expression of humanity which supported a form of health care of war veterans was demonstrated by constructing buildings for invalid people. The second half of the nineteenth century is characterized by the phenomenon of the presence of nuns in military hospitals. This study goes further in depth of professionally organized healthcare right in the battle field, which dates back from the era of wars in the Crimea.This stage describes the transformation of caring into nursing which requires the necessity of specialized preparation of persons providing nursing practice. In addition, Henry Dunant engraved himself into the history of the profession of a nurse, as the founder of the Red Cross, who first trained health care professionals for working within armed intentions of the state. The continuation of this action sketches out the process of providing first aid in principal armed conflicts of the twentieth century. It describes the functioning of commander operated military health service of that time. WWI drove Czech medical staff to both sides of the front where they provided medical help to the injured. Nurses of the WWII already performed their duties in uniforms as the rightful members of the army. The thesis also mentions post-war usage of military health care professionals in secret foreign missions and their specialized erudition.Last but not least, it marginally discusses contemporary possibilities of modern health care service of the Army of the Czech Republic. The goal of the endeavours of writing this thesis was to chart out clearly the development of the profession of a military nurse within the historical context, focusing mainly on women coming from Czech regions. In order to make the history background concerning specific female participants of the world war conflicts understandable to the reader, this paper reports, in broader extension, peculiar medical and nursing findings, already from the era of prehistoric civilisations. The history study method were applied for the purpose of the theoretical thesis. The methodology is based on searching, studying, sorting and the consecutive systematic objective describing of the events from the past times with the intention to propose comprehensive report on the subject given. It was necessary to study inexhaustible amount of sources to obtain awareness of historical connections. Factual information was derived by analysing of primary and mainly secondary documents. The thesis sketches out histories of military health care and the profession of a military health care professional stemmed from the exploration of appropriate written sources and conclusion of the basic findings. The intentions of the work are not only to clarify the past but also to contribute to solutions of every-day issues.
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Supervision in psychiatric nursing
RŮŽIČKOVÁ NEUŽILOVÁ, Michaela
Basic theoretical background The theoretical part of the thesis explores the issue of supervision and focuses on psychiatric nursing. It is divided into several parts. The first part is focused on supervision, briefly characterizes supervision as such, then it describes its divisions, functions and methods. It also explores the participants of supervision, the agreement on supervision, transcultural supervision and Balint groups. The following part describes historical development of psychiatric nursing, briefly presents the personality of Joyce E. Travelbee. In the conclusion of the theoretical part of the thesis the problems of education and competence of nurses in psychiatric care are introduced, marginally mentioning the Turku declaration. The aim of the work The main aim of the thesis is to investigate the awareness of nurses working in psychiatric care of the clinical supervision options. The task of the second objective is to find out the opinion on supervision of nurses working in psychiatric care. The third objective is focused on means to assist nurses working in psychiatric care in their personal development and growth within their practices. The purpose of the fourth objective is to find experience with supervision of nurses working in psychiatric care. The methods used Qualitative investigation was chosen for the empirical part of the thesis. The method used for data collection was in the form of semi-structured interview. The interviews with the respondents were taken down using a voice recorder and transcribed, qualitative data was then analyzed by pencil and paper encoding technique and semantically organized into 27. groups of categorization. The selection of a research sample was intentional, consisting of twelve nurses working in psychiatric care in the Czech Republic. Results The research focused on nurses who do not have personal experience with supervision revealed that they have certain awareness of the supervisory process, however not quite sufficient to be able to describe the nature and function of supervision in its entirety. Their knowledge is rather theoretical. They understood supervision as help to solve disharmonious relationships in the workplace, as well as it could improve communication skills of the nurses, it would also assist in dealing with crisis intervention and prevent burnout syndrome. The results regarding nurses who do not participate in the supervisory process clearly indicated that they have insufficient support and the opportunity for both their professional and personal growth in their workplace, while this important could be solved by supervision. The research, which covered only nurses who have had personal experience with supervision and regularly participate in it, showed that their knowledge and skills related to the supervision process are quite sufficient to be able to understand and use supervision practically in the whole range. These nurses sees supervision as a benefit that would allow them not only to understood themselves, but also to learn how to manage challenging situations that are a part of their profession. Supervision gives them confidence, provides support and teaches them to deal with people who are part of their work process. Supervision has become a tool for preventing burnout and showed them how to use their own potential effectively. Conclusion This thesis is focused on the use of supervision in psychiatric nursing. Working with mentally challenged patients is very demanding, therefore supervision plays its justified role there. If you do not know yourself and you are not able to solve your own problems, you can never effectively and comprehensively address the problems of others, who are often desperately waiting for your help. The results will be presented at professional seminars designed not only to nurses working in psychiatric care.
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