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European coordination of social security: rules for determination the applicable legislation
Kněžická, Šárka ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
The aim of this master thesis is to analyse practical impacts of special rules for determination of applicable legislation in accordance with the Regulation No. 883/2004 and its implementing Regulation No. 987/2009. Further the thesis seeks to identify potential negative effects connected to application of the single insurance principle as well as deficiencies arising out of practical performance of European coordination and to discuss the eventual solutions to undesirable effects caused by weak sides of coordination regulations. The thesis is divided into four chapters: an introduction is followed by a chapter about general principles of European coordination of social security systems and about current developments in this field. The topic of a second part is an institute of posting according to Art. 12 of the Regulation No. 883/2004, a distinction here is made between employees and self-employed persons. This chapter further contains procedural rules and an overview of issued portable documents A1 (E 101 forms) during the years 2009 - 2011. Third chapter deals with pursuit of activities in two or more Member States in accordance to Art. 13 of the Regulation No. 883/2004. Special attention is paid to a fine line between posting and pursuit of activities. A problem with retroactive determination of applicable legislation is discussed in the last subchapter of the thesis. This problem is being recently solved by Czech institutions and employers. They are trying to find a solution preventing negative consequences of such a retroactive determination. Exception governed in Art. 16 of the Regulation No. 883/2004 is a subject of the fourth chapter. Situations where an exception is a possible and suitable solution are presented here as well as statistics about requests for exemption from Czech resp. foreign laws.
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Optimizing tax liability of a business entity
Kazdová, Hana ; Kislingerová, Eva (advisor) ; Boháč, Radim (referee)
The Master's thesis is concerned with optimizing the tax costs and tax expenditures of sole proprietor or legal entity businesses. Main objective of this thesis is to introduce the tax cost and tax expenditures, which can be optimized, as widely as possible and to analyze the most important methods of tax optimalization relevant to most business entities. To achieve this objective the thesis is divided into theoretical and practical part. The theoretical part is focused on a definition of tax, tax system of the Czech republic including more detailed descriptions of income taxes and value added tax, effects of taxation on an enterprise and reasons for tax optimalization related to it and last but not least the thin line between tax avoidance and tax evasion. The practical part introduces through verbal description and practical examples the most important methods of tax optimalization relevant to most business entities, i.e. income tax and value added tax. Finally the thesis deals with international tax planning and methods of cash flow management connected with tax administration.
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Analysis of the employees evaluation system in XY company
Lejdarová, Patrícia ; Nový, Ivan (advisor) ; Surynek, Alois (referee)
This master thesis is focused on employees evaluation system / performance management in adidas ČR s.r.o. The important part of the thesis is the description of the system's design and analysis of its current functioning. Apart from the method of description also the personal interviews (with company`s managers) and the on-line questionaire (for the employees) were used to identify the biggest areas for improvement and to propose steps leading towards it. Results of this thesis represent the guidelines and ways to make the evaluation system in adidas ČR s.r.o. better functioning and more efficient.
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Reforms of pension systems in Central Europe
Kubišta, Zdeněk ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
Main goal of the Master thesis is comparsion of present pension systems in Germany, Austria, Poland, Hungary, Czech Republic and Slovakia. It compares not only compulsory pay as you go pillars but even structural reforms of past twenty years, implementation of the 2nd funded pillar in post-communist countries and motivational schemes of the 3rd pillar. The Master thesis briefly touches history and development of pension systems in the region of Central Europe. Using the metod of on-line survey it discovers base kowledge bound with pensions, demographical issues and future problems of the system. Analyse of the written and on-line sources and results of the survey followed by synthese closes the Thesis with set of recommendations how to upgrade all three pillars of conterporary pension system in Czech Republic.
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New forms of marketing and their implementation in cultural organizations
Kučerová, Anna ; BĚLOR, Roman (advisor) ; ŠTILEC, Jiří (referee)
Master's thesis "New Forms of Marketing and Their Implementation in Cultural Organizations" deals with the current trends in marketing, especially in the fields of electronic media, on-line marketing, video marketing, viral marketing, social networks ang guerilla campaigns. These forms of marketing are embedded in the theoretical context of modern marketing approach, characterized by the orientation on customer, the need for long-term planning, using of all tools of the marketing mix, focusing on building of the brand and continual reviewing and measuring of the effectiveness. At the same time creative and interactive approach and development of dialogue with the customer are identified as a necessary part of theit succesful application. Examples of succesful implementations of these forms of marketing are demonstrated on specific case studies from the field of cultural organizations.
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Analysis of Attendance in Czech Ice Hockey Extraliga
Opavský, Tomáš ; Novotný, Jiří (advisor) ; Kuchár, Róbert (referee)
The aim of this Master's thesis is to find, describe and analyse factors influencing the audience demand for Czech ice hockey extraliga matches and on the basis of the observed facts to try to suggest conceivable measures to increase such demand. There are especially mathematical and statistical methods widely applied in the practical part of the thesis. Particularly, arithmetic averages, correlation analyses and various kinds of specific coefficients are used. Average attendances and significance of individual factors are evaluated using the method of comparison, namely its factual, temporal as well as spatial form. The main contribution of this thesis consists mainly in the current mapping of the extraleague club fans' opinions and attitudes through the implementation of the comprehensive on-line survey whose results are contained in individual paragraphs.
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Nursery in Presov
Hudáček, Štefan ; Bartoš, Tomáš (referee) ; Pěnčík, Jan (advisor)
The diploma thesis is a project of two-storied kindergarten in Presov. The facility is designed for four departments with a total capacity of 80 children and a separate kitchen. Building plot is situated on the outskirts of settlements in the Construction area in a stable area and the master plan is intended for civic amenities. The vertical support structures are designed from sand-lime bricks. Floor structures are designed from prestressed reinforced concrete hollow core slabs. The roof is designed as a flat, green roof. The façade is ventilated and lined with tiles of cement and particle boards.
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Family House for two genrations
Čech, Václav ; Potužník, Michal (referee) ; Mátl, Miroslav (advisor)
The subject of this thesis is the design and preparation of project documentation for double generation family house on the land parcel No. 1066/8. The building is designed in accordance with the master plan of the city Pustá Polom. It is situated so as not to disrupt local development. Its shape and appearance is created so that it engages local development. Further emphasis on ensuring the construction of the static, architectural, energy savings and safety in use of the building. The building has two floors and it has no cellar. It is covered with a flat roof. Layout of the 1st floor consists of one housing unit for two people, in the 2nd floor there is situated a housing unit for four people. Perimeter walls are made of brick blocks POROTHERM 42.5 T. The ceilings are made of joists POT and ceiling lining Miako.
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Local on-line marketing
Šimůnková, Tereza ; Sedláček, Jiří (advisor) ; Nový, Marek (referee)
This Master thesis is devoted to the local marketing on-line of the small and medium businesses (SMEs). The aim of this thesis is to provide SMEs with suggestions for local marketing on the internet with respect to their limited budget. The outputs of the survey which deals with local search show how users search for services (products) on-line and how they use a location in the search queries. The results appearing on the first page (SERP) were analyzed with special focus on the listings from Google Places. Such listings can significantly influence the businesses visibility and conversion rate on-line.
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Fashion Show In The 21st Century
Marková, Lucie ; Veber, Jaromír (advisor) ; Krotký, Svatoslav (referee)
This Master's Thesis draws attention to established methods and procedures in the fashion design industry that are to be compared in the context of global changes and market opportunities. Special attention is given to the concept of fashion shows as the ongoing principal marketing instrument for fashion presentation. We analyze the individual elements of fashion show production, followed by the description of the theoretical mechanism of an on-line virtual fashion show. A part of the thesis is also dedicated to a general overview of the field of fashion design and a definition of the individual parts of fashion show as a market instrument in the context of the historical development of the field.In conclusion we show new opportunities in the sphere of fashion marketing, with respect to the changes in consumers' behavior in the second half of 20th century and the expected future changes in the first half of 21st century.
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