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Options to combat tax evasion of VAT within the European Union
Kohoutková, Růžena ; Zídková, Hana (advisor) ; Pavel, Jan (referee)
The objective of this thesis is to analyze and evaluate the European Commission's proposals aimed at fighting tax evasion in the realm of value-added tax within the European Union. The first part of the thesis explains the issues concerning value-added tax with transactions within the EU, defines the term tax evasion, and a large part is devoted to different types of tax frauds, especially to the so called carousel frauds. The size of the so called shadow economy and estimates of the levels of tax evasion are also included in this part. The next section focuses on the analysis of individual proposals of the European Commission, i.e. introducing the mechanism of the general reverse-charge, introduction of taxation of supplies within the European Union, and enhancement of cooperation among Member States. The third part evaluates these individual proposals from the points of view of the European Commission, tax experts, and the author of this thesis herself and based on the analysis conducted.
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Exercise method Gyrokinesis a Gyrotonic
Kordíková, Kateřina ; Ovsová, Libuše (advisor) ; Kohoutková, Barbora (referee)
This thesis describes training technique of Gyrokinesis a Gyrotonic. The principles of these methods are explained in the first part. In the other part are curriculum vitaes of the founder of training Julia Horvath and of instructress Barbora Kohoutková, who is engaged in this training. The end of the thesis is specialised in own experience with these types of training, comparing it with the technique of Pilates and considering about the usage these training methods in dancing schools. The goal was approximated unknown training Gyrokinesis a Gyrotonic and presented it to the dancers, that these methods are useful not only during their active life, but after ending their professional career too and it is good to keep the condition the whole life.
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Client Satisfaction with Services of Touring Information Centre
Kohoutková, Ivana ; Musil, Martin (advisor) ; Pekárková, Lucie (referee)
This diploma work deals with the satisfaction of clients with services of the Tourist Information Centre in Znojmo, Czechia. The objective was to ascertain this satisfaction by means of an inquiry and comparison of information centres and to suggest recommendations and improvements that should finally lead to greater satisfaction of clients. In the theoretical part hereof, I have focused on the explanation of basic terminology related to tourism, tourist information centres, marketing research and satisfaction inquiry. In the practical part hereof, by means of a special questionnaire that I prepared, I have been ascertaining satisfaction of clients in the Tourist Information Centre in Znojmo. I have also been comparing tourist information centres in other towns and cities of similar size as the City of Znojmo. In conclusion, I have put down some recommendations and improvements which should finally lead to greater satisfaction of clients.
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Comparison of the bills on lobbying in the CR and SR
Kohoutková, Markéta ; Vymětal, Petr (advisor) ; Laboutková, Šárka (referee)
The theme of this work is lobbying, specifically the focus on the comparison of bills regulating lobbying in the Czech Republic and Slovak Republic. First, the work focuses on the history of the concept of lobbying, its development and perception in society. An important part of the introductory chapter is the definition of lobbying against corruption, naming both common and different characters. Another section is devoted to describing and showing the basic theoretical approaches to the regulation of lobbying and the definition of lobbying, which is central in the successful regulation. The main part introduce both bills so that than can be compared. This study aims to answer three basic questions. What is difference between lobbying and simple influence one's opinion? How much is related precise definition of lobbying with the quality of regulation? What are the differences between Czech and Slovak bills?
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Communication strategy of Severočeské doly a.s.
Kohoutková, Kateřina ; Postler, Milan (advisor) ; Kozák, Rudolf (referee)
The aim of this thesis is to analyze existing communication of the company and, based on field research, evaluate the image of the company as perceived by inhabitants of surrounding villages. The other aim is to make a suggestion for optimization of communication strategy. Underlying aim of the thesis is to assess general function of Public Relations and CSR activities in the field, which is rather demanding in the view of the subject of its activity.
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Development of the Czech-French economic relations
Kohoutková, Kateřina ; Černá, Iveta (advisor) ; Chochola, Tibor (referee)
Tato práce popisuje vývoj hospodářských vztahů ČR a Francie v období od 80. let do současnosti. V první části jsou popsány obě země a aspekty jejich vzájemného obchodu. Část druhá se soustředí na omezení vzájemného obchodu v 80. letech a organizaci zahraničního obchodu v tehdejším Československu. Část třetí popisuje změny po Sametové revoluci a před rozdělením Československa. Poslední část je zaměřena na analýzu vývoje vzájemného obchodu ČR a Francie v letech 1993 - 2007 a příliv investic.
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