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Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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The prohibition of gambling in Czech cities and their economic efficiency since 2010
Lišková, Magdaléna ; Skopeček, Jan (advisor) ; Zeman, Martin (referee)
The bachelor thesis is about an evaluation of economic efficiency of prohibition of gambling in selected Czech cities since 2010. The theoretical part contains a definition of basic terms, a chapter about social costs and it also deals with a prohibition and the shadow economy. The practical part contains chapters about current legislation, about gambling market in the Czech Republic, next chapter is about methodology and at the end of this part there is the evaluation of economic efficiency. This chapter deals with an explanation why we can call the prohibition inefficient. It is also a resume of the thesis which is back up an argument of progress of total social costs and total revenues. The bachelor thesis, in spite of other Czech papers, works with presumption that the social costs are produced by pathological gamblers and it deals just with the original social costs. That is the reason why the thesis provides an original quantification of the social costs and new view on problems which are connected with regulation of gambling.
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A Comparison of Two Models of the Energy Market Development in Czech Republic from 2015 to 2040
Dvořáková, Jitka ; Zeman, Martin (advisor) ; Lukášová, Tereza (referee)
The bachelor thesis is focused on the prediction of the energy market in the Czech Republic between 2015 and 2040 and on the comparison of potential costs related to two models of energy portfolio management. The first model was created according to the National Energy Concept from 2014, while the other one was designed artificially to simulate usage of the renewable resources in 50% of the electric energy production. The theoretical part of the thesis discusses the recent situation of the Czech energy market, defines types of energy resources and explains terms related to the discussed topic. In the practical part, direct production costs of different kinds of power plants were computed and used to estimate economic demands of the two considered models. The efficiency of both models was compared and evaluated. The aim of the thesis was to decide, which of the two models would be more favourable for the Czech national economy. Key words: energy, energy market, direct costs, economic advantage JEL classification: Q40, Q41, Q43, Q47
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Application of Lean Six Sigma Tools
Trávníček, Vojtěch ; Zeman, Martin (referee) ; Juřica, Pavel (advisor)
This diploma thesis deals with problematic of enterprise process management. Several process management approaches are described in the first, theoretical part of the thesis, with focus on Lean Six Sigma concept as a main theory, which is used in analytical and suggestional part of this thesis. The analytical part consists of process mapping and analyzation with purpose of finding weak spots of this process. This part is followed by suggestional part, where are collected improvement suggestions. These suggestions are then evaluated and the best ones are analzyed to find potential ammount of savings.
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Stroje pro pěstování a sklizeň brambor
Zeman, Martin
This bachelor thesis discuss in the first part today's most widely used machines for planting and harvesting potatoes, gives a comprehensive overview of the machines used for soil preparation, planting, machines for treatment of potatoes during the growing season, and last but not least, the means used to harvest - both towed and self-propelled. In the second part analyzes the activity of a second separation system and describes an experiment that examines the influence of the technology used to harvest means mechanical damage to potato tubers.
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Workstation with termo camera
Zeman, Martin ; Horák, Karel (referee) ; Richter, Miloslav (advisor)
This thesis contains an overview of physical principles concerning thermography and infra-red sensing, and a specification of a measuring instrument in a measurement system. Next, there are some particular examples of IR sensing applications. In the second part there is a thermal camera market research including individual manufacturers and models with their attributes and prices. There is a closer view of the thermal camera used for this thesis (Guide EasIR-4). In the end of the thesis there are some drafts of computer vision subject tasks (or practices), including workplace designs and solutions, and three task suggestions for bachelor or diploma theses including solution verifications.
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Stimulation of demand versus stimulation of supply: tax reforms in the US in the second half of the twentieth century
Jirásek, Vojtěch ; Strejček, Ivo (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to compare the Reagan tax reforms in the US in the 80s with the Kennedy-Johnson tax policy from the 60s. Tax policy is a key tool to influence the economic situation in a country. The topic of tax reform is particularly timely in connection with the United States presidential elections. The thesis responds to criticism of Hillary Clinton and of economic policy of R. W. Reagan. Stimulation of demand in the 1960s and stimulation of supply in the 80s (both stimuli conducted mainly through the reduction of tax rates) provide similar results. In the period after the reforms GDP grows and unemployment decreases. On the contrary, we can see a reduction in the amount of collected funds in the period shortly after the reforms that in the long term returns to its original value and continues to grow. The thesis therefore brings important recognition of the positive impact of tax cuts on macroeconomic aggregates and of the long term increase of tax revenue to the state budget.
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Comparison of the health system in the Czech Republic and Slovakia in the period of time 2004-2014
Hirňáková, Sára Victoria ; Lukášová, Tereza (advisor) ; Zeman, Martin (referee)
The aim of the bachelor thesis is an analysis and comparison of health systems in the Czech and Slovak Republic in the period of time 2004-2014. The first part describes the models of health systems, the bodies of the health system and basic overview of both countries compared. The emphasis is on financing systems based on the total, public and private expenditure in relation to a share of GDP, absolute expression etc. Furthermore, the countries are also compared with particular selected demographic indicators. This thesis used the method of cost efficiency and the Euro Health Consumer Index 2014, which together contribute to a perspective on the health system's ffectiveness and they are used as an answer of the question whether the Czech health care system is more efficient or not. Work summarizes how the country manages funds on health care and how it is subsequently reflected in health systems.
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