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Electronic Records of Sales and Their Implementation in the Czech Republic
Mach, Petr ; Chytilová, Julie (advisor) ; Moravcová, Michala (referee)
The subject of this thesis is electronic records of sales and its implementation in the Czech Republic. Because one of the main goals is to improve tax collection the first part of the theoretical section of the thesis is devoted to a brief introduction to taxes and specifically the value-added tax. The second part of the theoretical section is describing the specifics of the Czech version of electronic records of sales. First, a few models of records of sales are described and which of them was chosen and why. Then this model is described in detail, including who has to abide by it, what sales they have to record and some of the technical aspects of the system. A part is also dedicated to the associated receipt lottery. The practical section of the thesis is devoted to answering the question if the introduction of electronic records of sales in the Czech Republic was justified, based on fulfillment of its initial goals. The main goals were to increase the tax revenue and lowering the size of the shadow economy. Apart from these goals, the practical section is also evaluating the costs of the whole project and also some public concerns are addressed. The thesis ends with a brief look at the future of records of sales in the Czech Republic.
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Inspection of quality of social services in residential facilities
Bartišová, Lucie ; Baštecká, Bohumila (advisor) ; Mach, Petr (referee)
Inspection of the quality of social services in residential facilities. The main goal of Inspection of the quality of social services in residential facilities is to describe the influence of inspection on quality of standards of service provided in controlled facilities. The thesis is divided in two parts. First part presents theroetical frame of discussed issue based on professional literature. This theoretical frame consists of four chapters which present social services in general, their quality and values, quality of management and inspection of social services. Second part includes qualitative research based on interviews with five respondents. Interviews are focused mainly on respondent's personal experiences. Results of data analysis, their overview and discussion are summarized. Based on data analysis answers to research questions are formulated. Research provides answers to how inspection of quality of social service contributes to better understanding of meaning of standards of quality by employees and how it influences behavior of employees and state of social service in general. Keywords Social services, residential social service, quality, values, quality standards, management, inspection of the quality of social service.
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Ideas of selected students of elementary art school about healthy lifestyle: two-year follow up study
Mach, Petr ; Zvírotský, Michal (advisor) ; Linková, Marie (referee)
Univerzita Karlova v Praze Pedagogická fakulta Katedra pedagogiky DIPLOMOVÁ PRÁCE PŘEDSTAVY VYBRANÝCH ŽÁKŮ ZÁKLADNÍ UMĚLECKÉ ŠKOLY O ZDRAVÉM ŽIVOTNÍM STYLU: STUDIE PO DVOU LETECH IDEAS OF SELECTED STUDENTS OF ELEMENTARY ART SCHOOL ABOUT HEALTHY LIFESTYLE: TWO-YEAR FOLLOW UP STUDY Bc. Petr Mach Vedoucí diplomové práce: PhDr. Michal Zvírotský, Ph.D. Studijní program: Učitelství pro střední školy Studijní obor: Učitelství všeobecně vzdělávacích předmětů pro základní školy a střední školy - pedagogika - výchova ke zdraví Praha 2015 Abstract Ideas of Selected Students of Elementary Art School about Healthy Lifestyle: Two-year Follow up Study Diploma thesis "Ideas of selected students of elementary art school about healthy lifestyle: two-year follow up study" builds on the bachelor work of the author. The theoretical part tries to capture the essence of a healthy lifestyle in a holistic context and mentions some of its important factors. This part also offers a historical insight for a better idea of their connections and interrelations. It describes the field of Health Education in the National Curriculum for secondary education, gives examples of school education program in the specialization and minimum prevention program. The practical part tries to show healthy lifestyle imaginations of the students in the...
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2004 and 2009 European Parliament Elections in the Czech Republic and their Impact on the Party System
Mach, Petr ; Just, Petr (advisor) ; Šušlíková, Lada (referee)
This diploma thesis comparatively analyses elections to the European Parliament held in 2004 and 2009 in the Czech Republic. It focuses on the main features of these elections with the aim of finding their main similarities and differences. For this purpose the framework of the classic "second order elections" concept is used which was introduced by Karlheinz Reif and Hermann Schmitt. The introductory part summarizes the main aspects of the "second order elections" concept. What follows is the examination of development of the electoral system for the elections to the European parliament. Crucial features of the electoral system used in the Czech Republic are explored in detail. The main part of the thesis concentrates on the analysis of elections to the European Parliament held in the Czech Republic in 2004 and 2009. These elections are put into context of domestic political situation. Additionally, party lists and election manifestos are examined, as well as the most important facets of election campaigns of relevant political parties. Necessary attention is also paid to the analysis of election results and to their implications for the political and party system. Finally, in the closing chapter both elections are compared using the "second order elections" concept.
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Virtual property
Mach, Petr ; Kühn, Zdeněk (referee) ; Wintr, Jan (referee)
Virtual property Resumé Private property is a natural law and the legal concept of ownership is known to mankind from time immemorial. Perception of the opbject of property has evolved through historici periods from an strictly tangible thing into intangible assets such as intellectual property . This advance was facilitated by technological progress - shortly after inroduction of Guttenberg's printing press the law started to recognize rights in intangible assets, such as creations of one's mind. Today, in the age of information Technologies, the scientific progress gave birth to a brand new world. A world outside the borders of our tangible reality, existing only in betwenn a computer network. This new synthetic world, the cyberspace, has become an alternative reality for many. In this new social enviroment, millions of people come to interact in a completly new way. And where pleple interact, social relations emerge. If those relations have a certain degrese of intensity or quality, they can be considered legal relations. In tis study I focused on a specific kind of such relation - ownership of virtual assets. Virtual property is a new phenomenon, that is rapidly gaining significance. These new kinds of property interests are being created, used and traded in the same way as traditional property. I have...
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Regulation of commercial banking by the central bak
Mach, Petr ; Kotáb, Petr (advisor) ; Boháč, Radim (referee)
- 70 - 10 Resumé Regulation of commercial banking by the central bank This diploma thesis deals with regulation and supervision of a commercial banking. It is focused on changes which were made in this area during the last several years. The next purpose of the thesis is evaluation of reforms which are proposed as an answer to the present financial crisis. In an introductory passage I generally define regulation and supervision of the commercial banking, refer to organizations which have key importance in the banking regulation, enlarge upon risks to financial stability of commercial banks (credit, operational, likvidity, interest rate, capital and market risk), introduce causes for existence of the banking regulation and mention its objectives. Next I deal with particular methods of the regulation, for example a minimum capital requirements, a financial reporting and desclosure requirements, large exposures restrictions, a deposit guarantee or position of the central bank as a lender of last resort. The main part of the thesis is focused on descriptions of changes which were made during the past few years and after that I evaluate drafts that are proposed as a answer to financial crisis which has last from 2007. Main changes are connected with an approval and an implementation of a new capital adequacy...
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Statistical analysis of young generation feelings about drug addiction problem
Mach, Petr ; Hlavsa, Tomáš (advisor) ; Procházková, Radka (referee)
This thesis is focused to attitude to alcohol of young adult generation in age from 18 to 25 year.In theory part is described history of alcohol, comparison alcohol with other drugs, adiction, risk factors to alcohol addiction, alcohol consuption, alcohol prevalence, prevention and therapy of alcohol addiction.
Next part is devoting to questionnaire survey theory in which is suscribe proces from preparation, throught selection question, composition selective assemblage to processing. Final of the theory part is several statistic from ESPAD, the all-Europian survey, which this study following on. This statistic were processing from ESPAD 2011 data from Czech republic.
Then follow creation of own survey form in Survio software, its distribution throught personal contact and via internet. Data processing was made by Statistica10 software. In appraisal were results compared with ESPAD and WHO data and some MUDr. Karel Nešpor statement.
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Analysis of the Municipal Budget of selected Cities
Mach, Petr ; Votava, Libor (advisor) ; Zhorný, Leoš (referee)
The thesis aims to answer the question whether the budgets of Kamenice nad Lipou and Pelhřimov in the years 2011 - 2015 correspond with objectives and needs of these cities and the differences in the structure of the individual budgets are caused by the different objectives that are determined by municipal policy. The specific goal is to evaluate the financial stability and indebtedness in regard to appointed goals. The analysis, synthesis and subsequent comparison of budgets, final accounts and the available data and informations about cities Kamenice nad Lipou and Pelhřimov in years 2011-2015 was conducted. Based on these methods the hypothesis was confirmed that the municipality budgets of Kamenice nad Lipou and Pelhřimov in years 2011-2015 correspond with the objectives set out in planning documents and with the needs of citizens. In fulfilling these appointed objectives cities not risk hazardous indebtedness and bad economic situation. It was further verified that the structure of the municipal budget Kamenice nad Lipou and Pelhřimov in years 2011-2015 differs in regard to the appointed municipalities objectives.
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