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Změny v krajině českého pohraničí
Košťál, Lukáš
This diploma thesis maps the changes in the landscape of the Czech border zone since 1945. The landscape and its perception is defined and landscape changes in the context of historic events affecting the landscape the strongest way are also described within the terms of literary research. The goal of this work was to identify specific changes in the cultural landscape of at least one selected locality on the Czech and Austrian sides of the border zone over a period of 50 - 70 years, to evaluate and compare them from the landuse point of view, and also describe cultural, demographic and historic changes. The locality on the Czech side is represented by the Nový Bystřice cadastral area and by the town of Litschau cadastral area on the Austrian side. The comparative analysis was used in the empirical section where both localities were compared by using available historic data. The questionnaire survey method targeted on Czech inhabitants of the border zone and their relationship to the landscape and their Austrian neighbours was also used. The semi-standardised interview method described landscape sen-timent, which differed between Czech and Austrian respondents. The work also included a SWOT analysis reporting strong sides and risk factors for both the examined localities. The results confirmed a significant change in the landscape of the Czech borderland, mainly due to the political situation and the different priorities of the previous government management mode, which basicly separated man from the countryside, whereas the Austrian side contin-ued its natural evolution in democratic conditions. Czech territory was approached in 1989 by Austrian model, but to set the balance in the landscape will take years.
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Etika potravin - geneticky modifikované potraviny
Košťál, Lukáš
The aim of the bachelor thesis is to document the situation regarding a genetically mod-ified food within the EU, including the prevailing attitude towards such food in the EU. A comparative method was used to evaluate both the pros and the cons of genetically modified food with regards to ethical questions. The results show that in comparison to other states, the attitude of EU towards genetically modified food is significantly more careful, despite the fact that such food could partially solve the food crisis. However, there are still no scientific studies, which could conclusively prove that such food is not harmful to human health.
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Carousel stores in the value added tax
KOŠŤÁL, Lukáš
The thesis focuses on the situation when the carousel structure is misused for illegal activities, specifically fraud in the system of value added tax, and thus brings the term carousel fraud into life. The main objective of this thesis is to understand the issue of fraud on the value added tax, process and analyze the impact of carousel fraud and try to find possible solutions to reduce this fraud, or possibly eliminate it. This is a current issue of considerable importance. Its timeliness has been evident in legislative activity in recent years, and currently solved cases. The importance of the problem is eventually illustrated by the value of both the volume of VAT in the tax collection and also the amount of tax arrears arising from carousel fraud. The thesis offers a description of the general characteristics and design of carousel fraud, practical examples how the fraud is performed in practice, and information about the legislation and case law associated with the fraud as such and what the possible defense is that the managing authorities can apply in the fight against carousel VAT fraud, while the question of whether the carousel fraud can be completely eliminated is also considered.
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Compare final accounts by enterprise and non-profit subject
KOŠŤÁL, Lukáš
The topic of this bachelor thesis is a comparison of financial statements in the business and non-for-profit sectors. The financial statements are drawn in the regimes of two accounting systems, which are based on the same act but the content and subject matter of the bookkeeping are regulated by individual implementing regulations. The thesis should read by those who want to expand their knowledge of bookkeeping in the regime used by nongovernmental non-for-profit organizations. For this very reason the chosen concept of the thesis used the comparison, while the author anticipates that the reader has got some basic knowledge of bookkeeping for entrepreneurs. The thesis does have the ambition to explain and to describe the accounting systems as a whole but it seeks to provide a well-structured and factual overview of differences between the accounting systems used by entities which are fundamentally different in terms of their establishing, substance and purpose.
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