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Information System Proposal
Výmola, Petr ; Šmerda, Jiří (referee) ; Koch, Miloš (advisor)
Because of a growing number of services offered by the Masaryk University to its students, and because of the ever-changing legislation of the Czech Republic, a need for an implementation of a new information system, capable of processing payments for university’s services, has arisen. The goal of this thesis is to analyse the current condition of payments at the university, consider users’ demands, choose an appropriate information system and project its implementation. It is utterly necessary to keep the costs of implementation at acceptable levels and above all the system must be able to be operated without the need for new employees. The proposed system must be universal because of various natures of services offered and goods sold, as well as it must be efficient. It is required that the system will be able to handle the growth of both number of clients and provided services.
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Dopady novely zákona o pohonných hmotách na výběr daně z přidané hodnoty v České republice
Plevová, Veronika
Plevová, V. The Impact of the Amendment to the Act on Fuels Choice of Value Aded tax. Bachelor thesis. Brno: Mendel University, 2014. The thesis is focused on changes in the law on fuel. The main objective of this work is to evaluate changes in laws and distributors of fuel. The operational objective is to assess the impact of the amendment, among other things, requires the distributor and CZK 20 million deposit and find out how this amendment affects existing distributors, how many distributors after the introduction of deposit is able to remain on the market. The work also mentioned a few cases that are prosecuted in the Czech Republic.
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Protection against irregular practises of contracting authority
Ducháček, Tomáš ; Horáček, Tomáš (advisor) ; Liška, Petr (referee)
This thesis deals with the protection against irregular practises of the contracting authority in awarding public contracts. I analyzed part of the Government Procurement Act on Review Procedures, including some of the regulatory impacts. The introductory part of the thesis is followed by a chapter explaining the basic concepts of the issue. In the chapter three, I deal mainly with the institute of objections and blocking deadlines that prevent the contracting authority from entering into a contract. Next chapter is dedicated to the proceedings before the Office for the Protection of Competition, from the submission of the petition, through the deposit institution or the newly established obligation to pay the claim fee, the specific differences in the proceedings before the Office against the standard administrative procedure are highlighted, up to the possible ways and reasons of the termination of the administrative procedure. Appeals against the Office's decision, including possible appeals to the administrative court, are the subject of chapter five. In the end, I summarize the lessons learned, I respond to the questions asked in the introduction and I come up with considerations about legislation. Personally, I consider the analyzed legislation to be quite good. I consider the strengthen role...
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Analysis of decision making of the Czech Office for the Protection of Competition in public procurement cases
Ducháček, Tomáš ; Soudek, Jan (advisor) ; Skuhrovec, Jiří (referee)
This thesis analyzes the decision making of the Czech Office for the Protection of Competition in public procurement cases. It deals with both procurement oversight and the underlying incentives of the participants of proceedings. The aim of this thesis is to show the motivation of participants of proceedings is various and it often differs from the initial purpose of the oversight. The decisions of the Office and the length of proceeding before the Office play an important role in the incentives of participants. First, the author summarizes the legislative framework of the proceeding before the Office with emphasis on economically important aspects. Then he performs the analysis of the decisions. The results show that the length of proceeding before the Office is quite long and both contracting authorities and petitioners respond to this fact. The contracting authorities tend to cancel the procurement or make a deal even during the proceeding, on the other hand some the petitioners submit frivolous proposals. In addition the fines imposed by the Office are rather on lower boundary.
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Fight against evasion in indirect taxation
Havránek, Štěpán ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...
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Information System Proposal
Výmola, Petr ; Šmerda, Jiří (referee) ; Koch, Miloš (advisor)
Because of a growing number of services offered by the Masaryk University to its students, and because of the ever-changing legislation of the Czech Republic, a need for an implementation of a new information system, capable of processing payments for university’s services, has arisen. The goal of this thesis is to analyse the current condition of payments at the university, consider users’ demands, choose an appropriate information system and project its implementation. It is utterly necessary to keep the costs of implementation at acceptable levels and above all the system must be able to be operated without the need for new employees. The proposed system must be universal because of various natures of services offered and goods sold, as well as it must be efficient. It is required that the system will be able to handle the growth of both number of clients and provided services.
|
|
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Dopady novely zákona o pohonných hmotách na výběr daně z přidané hodnoty v České republice
Plevová, Veronika
Plevová, V. The Impact of the Amendment to the Act on Fuels Choice of Value Aded tax. Bachelor thesis. Brno: Mendel University, 2014. The thesis is focused on changes in the law on fuel. The main objective of this work is to evaluate changes in laws and distributors of fuel. The operational objective is to assess the impact of the amendment, among other things, requires the distributor and CZK 20 million deposit and find out how this amendment affects existing distributors, how many distributors after the introduction of deposit is able to remain on the market. The work also mentioned a few cases that are prosecuted in the Czech Republic.
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