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Tools against tax evasion of value added tax and their effectiveness
Jelínková, Petra ; Čapek, Jan (advisor) ; Zídková, Hana (referee)
This thesis deals with tools against tax evasion of value added tax. The main aim of this work is to analyse tools that either have been implemented in the Czech Republic and the European Union already, or, it is being planned to be introduced in the near future, and then, to evaluate their impact and effectiveness. Theoretical points and analysis of the tools take the first part of this thesis. It is a description of the principle of the functioning of value added tax, definition of tax evasion, legislative regulation of value added tax, and current forms of tax evasion. In the second part, every tool is being analysed, described the basic principles of the functioning, legislative regulation, and analysis of its advantages and disadvantages. It deals with VAT control report, electronic records of sales, reverse charge, concept of liability, comprehensive reporting and VIES.
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Psychoactive substance abuse and its influence on work behavior. Mental vulnerability of managers to alcohol addiction.
Hanzlovský, Michal ; Rymeš, Milan (advisor) ; Boukalová, Hedvika (referee)
8 HANZLOVSKÝ, Michal. Vplyv užívania psychoaktívnych látok na pracovné správanie : psychická vulnerabilita k alkoholovej závislosti u manažérov. Diplomová práca. Praha: Univerzita Karlova v Praze. Filozofická fakulta. Katedra psychologie, 2011. 104 s. Vedúci diplomovej práce Doc. PhDr. Milan Rymeš, CSc. Abstract The presented thesis focuses on the topic of psychoactive substance addictions in terms of work and organisational psychology. Specifically, we introduce these issues of dependence with people in managerial positions, and their impact on work-related functions and leadership. Besides the principal clinical contexts of addictions as biopsychosocial issues, the theoretical part of the thesis deals with the problems of stress and mental vulnerability of managers to alcohol dependency with an emphasis to problems of alcohol at the workplace. The practical part of the paper presents a screening of alcohol abuse on the sample of Czech managers. Key words: alcohol, alcohol abuse, psychoactive substance, addiction, manager, stress, mental vulnerability
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Application of Spectral Analysis in 3D Evaluation of Surfaces
Brillová, Kateřina ; Valíček, Jan (referee) ; Hloch,, Sergej (referee) ; Ohlídal, Miloslav (advisor)
Thesis deals with the spectral analysis of 3D surface topography. The surface is described by a random function. Theoretical starting points necessary for right introduction and understanding of basic notions used within the framework of the surface topography spectral analysis are exactly formulated. They lie in the theory of random functions, the theory of the Fourier transform and the theory of signal processing. The notions mentioned are: the areal power spectral density (APSD) of a surface, the radial power spectral density (RPSD) of a surface and the angular power spectrum density (AnPSD) of a surface. These notions are introduced in their discrete form and generalized for the two-dimensional case. The thorough discussion of possible mistakes and inaccuracies which can be done during the application of spectral analysis techniques in a surface topography evaluation is performed. The procedure of APSD estimation by means of the periodogram method combined with the Welch´s method is discussed. The principle and capabilities of the optical profilometer MicroProf?FRT used for the surface topography measurement are described. Our original computer program computing APSD, RPSD and AnPSD is described too. The 3D spectral analyses is applied to surfaces generated by AWJ cutting, plane grinding and casting. We have focused our attention to AWJ cut surfaces, 3D spectral analyses of which brings new still unpublished opportunities of the surfaces topography evaluation. The influence of technological parameters on these AWJ cut surfaces topography is studied. The conclusion of the study is that results of the spectral analyses of these surfaces topography strongly depend on the technological conditions of the surfaces generation. An original procedure of the ASPD shape evaluation within individual regions of its frequency domain is mentioned. This procedure brings new substantial knowledge concerning the topography of surfaces. Results obtained from surfaces generated by plane grinding and casting are presented like examples of results from non-isotropic and isotropic surfaces.
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Criminal Liability and Imposing of Sanctions on Juveniles
Němcová, Alena ; Jelínek, Jiří (advisor) ; Gřivna, Tomáš (referee) ; Sváček, Jan (referee)
SUMMARY: CRIMINAL LIABILITY AND IMPOSING OF SANCTIONS ON JUVENILES A separate legal rule regulating criminal liability and judiciary over the youth has appeared again in the legal order of the Czech Republic since the year 2003. Although the Czech law knew the judiciary over the youth in the past, this rule is considered as a repeated break with the legislation, because after several decades, there has been again a criminal rule applicable specifically to persons younger than eighteen years. The legislator returned to a legal regulation similar to that being in force in Czechoslovakia in the thirties of the 20th century. The act on judiciary over the youth valid at that time has become a significant inspiration to the present legislator which has been continuing in modern legal regulation valid in Czechoslovakia from the year 1931. The then legal regulation as well as the present one reacts to the now preferred legal or sociological premises of punishment and the purpose of punishment. The basic theoretical premise which the legislator supports is the principle of restorative justice, but we can trace the impact of also other legal, sociological or philosophical attitudes in the act on judiciary of the youth. The currently valid act No. 218/2003 Coll., on liability of the youth for wrongful acts and on...
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Advertisement Regulation in the European Community Law
Novotná, Alžběta ; Pavlok, Jan (advisor) ; Mikeš, Jiří (referee)
Advertisement plays an important role in the life of companies and it is understandable that there can be advertisements created, which will try to gain benefits for the company in various ways, causing damage to other competitors or to consumers included. A logical reaction is the creation of legal and ethical regulation in order to prevent this. Advertisement regulation exists on national level and in the course of the european integration development also a regulation on the community level has been created, especially in form of directives that have to be incorporated into member states' national legislation. Some of the directives allow the states to preserve stricter provisions, unless they are in conflict with the Treaty establishing the European Community, whereas in others the principle of maximal harmonisation is applied, forbidding stricter regulation. This diploma thesis describes legal regulation in the Czech Republic and the European Union as well as ethical regulation on the domestic and european level. It introduces the most important statutes and directives. One part is completely focused on self-regulation in the area of advertising. The last chapter then outlines possibilities of protection against advertisements that violate the mentioned legal and ethical standards by means of judicial or other authorities and self-regulation.
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The material core of the Constitution
Bělocký, Jan ; Hřebejk, Jiří (advisor) ; Gronský, Ján (referee)
The material core of the Constitution - Abstract This thesis is about the relation between the state of the Czech Republic and Czech and Czechoslovakian constitutional area. The deciding impulse leading to the elaboration of this topic was historically the first derogation of constitutional act by the Constitutional Court of the Czech Republic. The reason of the groundbreaking judgement was the conflict of the challenged constitutional act and the material core of the Constitution which protects its democratic frame. The aim of the thesis is to explore the form, content and protection of the most important constitutional base of the Czech Republic, i.e. the imperative of inflexibility of the democratic state law material attributes. The way how to deal with that is to review historical and revolutionary changes of the legal state principle. The first part of the thesis concentrates on fundamental historical events which resulted in the reversal of the legal state concept. In the terms of constitutional sources of law it analyzes the formation of the democratic Czechoslovakia, the wartime period of submission and the restoration of legal order after the Second World War, the Communist takeover in February and the Ninth-of-May (1948) Constitution, the Socialist Constitution, the Prague Spring, the Manifesto...
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The Czechoslovakian economy on the beginning of transformation
Števík, David ; Tajovský, Ladislav (advisor) ; Chalupecký, Petr (referee)
My bachelor thesis is an analysis of the process of transformation of Czechoslovakia's (resp. Czech) centrally planned economic system to a market economic system, which took place in the period after November 1989. I attempt to outline the conditions which were present in the second half of the 1980s and I focus on why, in the long term, the centrally planned economic system resulted in massive losses in comparison with the market economic system. I am concerned with the issue of what effect the initial conditions present within the Czechoslovakian economy had on the beginning of transformation in comparison with other relevant economies. I define and characterize each individual theoretical approaches towards the process of transformation and the resulting transformational scenarios which were observed after the fall of Communism and which were considered as potential models which could be applied to the future evolution of Czechoslovakian economic policy. Further, I concentrate on, who proposed these scenarios, what chance they had for realization, what kind of scenarios they were as well as which scenario it was that eventually won and why it won, including an examination of its basic principals and rationale. I attempt to analyze the economic and political motivations of the separate political forces which were associated with the various transformation scenarios, as well as to explain why the eventual model chosen was the one represented by Václav Klaus. This thesis draws from published sources and the most recent professional literature.
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Macroeconometric Model of Monetary Policy
Čížek, Ondřej ; Pánková, Václava (advisor) ; Kodera, Jan (referee) ; Lukáš, Ladislav (referee)
First of all, general principals of contemporary macroeconometric models are described in this dissertation together with a brief sketch of alternative approaches. Consequently, the macroeconomic model of a monetary policy is formulated in order to describe fundamental relationships between real and nominal economy. The model originated from a linear one by making some of the parameters endogenous. Despite this nonlinearity, I expressed my model in a state space form with time-varying coefficients, which can be solved by a standard Kalman filter. Using outcomes of this algorithm, likelihood function was then calculated and maximized in order to obtain estimates of the parameters. The theory of identifiability of a parametric structure is also described. Finally, the presented theory is applied on the formulated model of the euro area. In this model, the European Central Bank was assumed to behave according to the Taylor rule. The econometric estimation, however, showed that this common assumption in macroeconomic modeling is not adequate in this case. The results from econometric estimation and analysis of identifiability also indicated that the interest rate policy of the European Central Bank has only a very limited effect on real economic activity of the European Union. Both results are influential, as monetary policy in the last two decades has been modeled as interest rate policy with the Taylor rule in most macroeconometric models.
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Managing the leadership change and related activities during work with long-term clients on a helpline for elderly people in crisis
Borecká, Jana ; Holmerová, Iva (advisor) ; Tesařová, Martina (referee)
BORECKÁ, Jana. Managing the leadership change and related activities during work with long-term clients on a helpline for elderly people in crisis. Prague, 2010. Thesis. Charles University of Prague. Faculty of humanities. Department of management and supervision in social and health organisations. The supervisor: Prim. MUDr. Iva Holmerová, PhD. Key words: helpline, intervention into crisis, elderly people, changes in old age, mothodics of work with seniors on the help line, managing the change, permanent clients, ethics, teamwork, supervision, case study. The thesis concentrates on managing the leadership change dutiny work with long-term clients on a helpline for elderly people in crisis. The first part represents important theoretical base for understanding the second, practical part. The first part is engaged in specification of professional help on a help line - main principals of intervention into crisis that social worker must follow. It also considers problems of old age and the changes that come during this stage of lifetime. First part also introduces permanent clients as a specific group that needs the helpline for an assistance and brings special ethical questions not only for workers who have direkt contact with clients, but also for their superiors. The second part brings reader to...
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Social security an old age
Blahovcová, Lucie ; Kučerová, Eva (advisor) ; Marcel, Marcel (referee)
The subject of the thesis is an evaluation of how the economically active population of the Czech Republic is preparing for a time when they will receive a pension. The theoretical part is devoted to social policy, its basic characteristics and typology of social systems in Europe. This part is followed lyrics dealing with the development of the pension system in the Czech Republic with a description of the current three-pillar system. More attention is paid canceled the second pillar and experience with him in Poland and the Slovak Republic. The thesis focuses on the third pillar, which supports more merit principle. The research part of the thesis builds on the theoretical basis and through a questionnaire survey investigates how people rely on funding from the state and how much saving themselves for the purpose of security in old age. The survey was conducted among respondents in the age group from 20 to 59 years throughout the Czech Republic. Respondents were divided into four age categories over 10 years, and each category is represented by one quarter of respondents.
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