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The Analysis methods of accounting and record of supplies
KAHOUNOVÁ, Veronika
This Bachelor thesis deals with the analysis methods of accounting and record of supplies. Theoretical part contains basic characteristics of supplies, methods of valuation and accounting of supplies. It aslo inclueds accounting of inventory differnces and methods of management of supplies. In the practical part is characterized the selected company, its business and history. It also includes an analysis methods of valuation in this company and suggest possible solutions for valuation. Subsequently there is described the method of accounting of supplies during the year and procedure in a business stocktaking. Finally, this part includes assessment of the efficiency of management of supplies.
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Proměnlivost multiplikátorů vládních výdajů v čase: Evidence z dat z USA
Focht, Daniel ; Maršál, Aleš (advisor) ; Chytilová, Helena (referee)
This paper estimates the size of the government spending multiplier over different states of the economy. Previous research came with two contradictory conclusions. Part of the literature argues that the spending multiplier is larger during recession and zero-lower bound periods, while the second one concludes that it remains constant. First, a summary of the relevant literature is presented, outlining different types of used methodological approaches and estimated size of the multiplier. We build a model estimated using local projections by Jorda for the period 1889 to 2016 to estimate government spending multipliers over different states of the economy. Our results show that the spending multiplier remains constant over different states of the economy.
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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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Development of POS system application with support of EET for retail trade
Nguyen Manh, Tho ; Pavlíčková, Jarmila (advisor) ; Bruckner, Tomáš (referee)
The goal of this thesis is to design and develop an application software for the POS system. The main criterion of the developed system is to support online registration of sales, which meets the requirements stated by the Act no. 112/2016 Coll., on Registration of Sales. In this thesis the POS system is designated to support processes of retail trade. The theoretical part focuses on the description of the POS system and its components. To solve the issue of online registration of sales, an analysis of the legislation and the market with the POS systems was made. The thesis also presents an analysis of the processes and requirements, a solution design and the implementation of applications based on Java. To test the functionality of the developed application a test case was used. The final chapter summarizes the content of the thesis and outlines possible future developments. The output of this paper is a functional POS application, which will be available for download under open-source license. This paper could also serve as a business guide to understand the topic of POS systems and online registration of sales.
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Právní a zdravotně sociální aspekty činnosti OSPOD jako ustanovených opatrovníků v zámu nezletilých dětí
BORSKÁ, Jana
The Czech Republic as a signatory of the Convention on the Rights of the Child has vested the practice of state administration in the field of care for minor children to municipalities with extended powers, where the protection of the rights and legitimate interests of minor children is safeguarded by state authorities of social and legal protection of children (ASLPC hereinafter). These authorities are incorporated to the extent laid down by the Act on Social and Legal Protection of Children (Act No 359/1999 Coll., as amended). The position and roles of ASLPC and their competence and jurisdiction are also regulated by the same act. The position of workers of these authorities and its legal embodiment is equally important. Regarding professionality, there are high demands on these workers. In the Czech Republic, significant changes in legislature have been made over the past three years. These amendments have led to the strengthening of the rights of minor children and to the establishing of new tools for their protection. In connection with the adoption of new substantive regulation of family law, which is now exhaustively dealt with by the Act No 89/2012 Coll., the Civil Code, new procedural rules have been established regarding protection of rights of minor children. Such procedural legislation includes (apart from the long-existent Act No. 99/1963, the Code of Civil Procedure) the Act No 292/2013 Coll., on Special Civil Proceedings. The decision-making regarding minor children has been vested mainly by the state into the competence of courts. The courts appoint the locally relevant ASLPC as a guardian who then represents the interests of minor children. The purpose, interwoven with and derived from the first one, was to explore the opinions of selected social workers of ASLPC and of district court judges regarding the defined problems occurring during the work of ASLPCs and courts while protecting the interests of minor children. These particularly include: the use of the tool of precautionary measure; problems of different territorial jurisdiction of courts and ASLPCs; processing of complaints regarding bias in various phases of the proceedings; professional training of workers of ASLPC It is evident from the proposals of both judges and ASLPC workers that it is necessary to unify territorial jurisdiction. The courts are suggesting the priority criterion of the address where the child mainly resides. ASLPC workers suggest the official permanent residence as the prime criterion. Bias causes problems in all phases of proceedings. It is obvious that courts take differing approaches towards the solution of this problem (some courts solve the problem of bias complaints filed by the parties while other courts do not) and for ASLPC workers it is difficult to assess how to act when such complaint is raised against them. The training of ASLPC workers - workers are obliged to educate themselves and their employer is obliged to finance such training. Not all ASLPCs are able to provide training in the required extent - due to financial reasons (the average costs of education of one employee pose from 9,169 to 13,400 CZK annually and they cover approximately 6 days of training). The heavy work-load caused by insufficient numbers of ASLPC employees prevents them from completing such compulsory training. As part of the examination of the "participation of a collision guardian in court proceedings" it has been found out that irregular participation of the worker in the proceedings (absence from participation in appeals proceedings); incomplete reports (directed to courts) from surveys in families. Based on comprehensive examination of the problems of territorial jurisdiction, it was recommended that requests are independently recorded and financial compensation is provided for ASLPCs who are requested to represent minors in front of courts, to draft proposals for precautionary measures.
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Nové postupy biomonitoringu cizorodých látek ve vodním prostředí
ČERVENÝ, Daniel
Within the presented work, several approaches of biomonitoring were studied. A well-established method for human health risk assessment was applied to evaluate the quality of fish from open waters in the Czech Republic. As this work is targeted on sport fishermen, who frequently consume their own catches, besides the publication in scientific journal, a brochure with results of this study was distributed via the Czech Fishing Union. Health risks for consumers related to the consumption of wild fish were found strongly species and locality dependent. As there is no risks related with the consumption of carp (Cyprinus carpio) at all investigated sites, frequent consumption of predatory fish should be avoided at some fishing grounds. The use of passive samplers has become more and more attractive in the last two decades. As these devices are able to mimic the biological uptake of chemicals, their potential for replacing fish as bioindicators in routine biomonitoring programmes is evident. In our study, the comparison between analysis of fish tissues and POCIS extracts from selected sampling sites confirms this idea about interchangeability of these indicators in the case of PFASs as target pollutants. Moreover, no metabolic transformation of contaminants present in water take place in passive samplers contrary to living organisms, thus these reflect the actual contamination at the locality more precisely. The use of passive samplers completely fulfils the internationally accepted principles of Replacement, Reduction, Refinement (the three R´s). Another promising approach using YOY fish as bioindicators was evaluated within the present study. Multispecies samples of YOY fish homogenate was found as a better indicator for wide range of pollutants than muscle tissue of adult fish within one species from the same locality. As all inner organs and tissues are presented in analysed samples, more target pollutants in higher concentrations are detected compared to the muscle of adults. Besides the higher sensitivity in pollutants detection and quantification, practical and economic benefits are of concern in the case of the YOY fish approach. The YOY fish approach also particularly fulfil the three R´s strategy, as sampling of this age group of fish has a smaller impact on the environment than the sampling of adults. In case of mercury, that was found as a limiting contaminant for the consumption of fish from open waters in the Czech Republic, a nonlethal method of finclips sampling can be used for the monitoring of this compound in aquatic environments. Besides the monitoring, our optimised method for the estimation of muscle tissue concentrations could be used for human health risk assessment as well. The difference between real muscle concentrations and concentrations estimated using our method differs less than 10% in most of the investigated localities. Benthic organisms are an important part of the food web in aquatic environments, but insufficient information about its contamination is available. In another study included in this thesis, first evidence about bioaccumulation of certain pharmaceuticals in benthic organisms was described. Although, pharmaceuticals are generally considered to be not accumulative in organisms, our study proved that certain pharmaceuticals have bioaccumulation potential. From this finding, it is evident that not only the concentrations of pharmaceutical dissolved in water but also the diet represents an important exposure pathway of contamination by these compounds for organisms (fish) inhabiting aquatic environments.
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Správní delikty na úseku občanských průkazů
Libertínová, Gabriela ; Světlíková, Daniela (advisor)
Pro svou bakalářskou práci jsem zvolila problematiku občanských průkazů, se kterými pracuji téměř každý den ve svém současném zaměstnání, kde zastávám funkci na správním odboru, konkrétně na evidenci dokladů a osobního zájmu proniknout do problematiky. Řada občanů si velmi často neuvědomuje, že občanský průkaz je úřední doklad a je nutné se k němu podle toho také chovat. Velmi často je doklad kopírován, skenován, poskytován jako zástava apod. V praxi není výjimkou i jeho skenování a vkládání do různých systémů a jeho elektronické zasílání osobám, které požadují ověření identity osoby.
Z uvedeného důvodu je cílem mé bakalářské práce na téma: Správní delikty na úseku občanských průkazů, podat výklad problematiky občanských průkazů a podrobněji analyzovat skutečný stav v oblasti přestupků fyzických osob, správních deliktů právnických osob a fyzických osob podnikajících na obci s rozšířenou působností v Litoměřicích.
Analýza bude provedena na základě prostudované odborné literatury a jejích odkazů, praktických zkušeností autorky bakalářské práce z vykonávané funkce pracovníka evidujícího občanské průkazy a statistik úřadu obce s rozšířenou působností.
V bakalářské práci bude použita metoda výkladová, metoda analýzy, matematicko-statistická metoda a metoda komparativní. V úvodu bakalářské práce bude uvedena právní úprava problematiky občanských průkazů, dále budou vymezeny základní pojmy zákona č. 328/1999 Sb., o občanských průkazech, v platném znění, tj. charakteristika občanského průkazu, údaje zapisované do občanského průkazu, dokladů potřebných k vydání občanského průkazu, příslušnost obce k vydávání občanských průkazů a problematika vydávání potvrzení o občanském průkazu. V další části bakalářské práce bude popsán systém evidence občanských průkazů. Teoretická část bakalářské práce bude ukončena povinnostmi vlastníka občanského průkazu, přestupky fyzických osob, správními delikty právnických osob a osob fyzických podnikajících, včetně uvedením sankcí za jejich porušení.
V praktické části budou komparovány statistické údaje konkrétní obce s rozšířenou působností zaměřené na správní delikty na úseku občanských průkazů resp. přestupky fyzických osob, správní delikty právnických osob a osob fyzických podnikajících, za uplynulá období, včetně počtu sankcí a jejich výše.
V závěru bakalářské práce bude zhodnocen současný stav správních deliktů konkrétní obce s rozšířenou působností. (např., zda dochází k nárůstu či poklesu správních deliktů, popř. budou uvedeny návrhy na zlepšení stávajícího stavu).
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Fish population on the river Dyje at NP Podyjí
Štrunc, David ; Kalous, Lukáš (advisor) ; Kuříková, Pavlína (referee)
This thesis is focused on changes of fish populations in the river Dyje located at the national park Podyjí. These changes are caused mostly due to presence of two large dams (Znojemská and Vranovská dam) between which w the study locality is situated. There are also other factors affecting ichtyofauna composition as piscivorous predators, non-native species or restocking of particular target species. First information about the fish populations appeared in year 1921. In that years, the locality contained species, that are not present at the river site at the moment. Examples given: sturgeon (Acipenser ruthenus) and danube salmon (Hucho hucho). These species extincions were associated with interupted fish migration between locality and Donau river basin. On the other hand, new fish pecies (that are not-native to Czech Republic and were not observed before 1921) started to appear during following years. From the former fish population of type Barbus-Chondrostoma the type changed to Salmo-Thymallus. Most of this change was caused by regular restocking of the salmonids. Since 1993 there is evidence on new presence of tolerant fish species that do not necesarilly need cold, flowing water. There is high probability, that this appearance is caused by slowing down the river stream and also the heating of the water, that takes place in the dam.
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Správní delikty na úseku občanských průkazů
Libertínová, Gabriela ; Světlíková, Daniela (advisor)
Pro svou bakalářskou práci jsem zvolila problematiku občanských průkazů, se kterými pracuji téměř každý den ve svém současném zaměstnání, kde zastávám funkci na správním odboru, konkrétně na evidenci dokladů a osobního zájmu proniknout do problematiky. Řada občanů si velmi často neuvědomuje, že občanský průkaz je úřední doklad a je nutné se k němu podle toho také chovat. Velmi často je doklad kopírován, skenován, poskytován jako zástava apod. V praxi není výjimkou i jeho skenování a vkládání do různých systémů a jeho elektronické zasílání osobám, které požadují ověření identity osoby.
Z uvedeného důvodu je cílem mé bakalářské práce na téma: Správní delikty na úseku občanských průkazů, podat výklad problematiky občanských průkazů a podrobněji analyzovat skutečný stav v oblasti přestupků fyzických osob, správních deliktů právnických osob a fyzických osob podnikajících na obci s rozšířenou působností v Litoměřicích.
Analýza bude provedena na základě prostudované odborné literatury a jejích odkazů, praktických zkušeností autorky bakalářské práce z vykonávané funkce pracovníka evidujícího občanské průkazy a statistik úřadu obce s rozšířenou působností.
V bakalářské práci bude použita metoda výkladová, metoda analýzy, matematicko-statistická metoda a metoda komparativní. V úvodu bakalářské práce bude uvedena právní úprava problematiky občanských průkazů, dále budou vymezeny základní pojmy zákona č. 328/1999 Sb., o občanských průkazech, v platném znění, tj. charakteristika občanského průkazu, údaje zapisované do občanského průkazu, dokladů potřebných k vydání občanského průkazu, příslušnost obce k vydávání občanských průkazů a problematika vydávání potvrzení o občanském průkazu. V další části bakalářské práce bude popsán systém evidence občanských průkazů. Teoretická část bakalářské práce bude ukončena povinnostmi vlastníka občanského průkazu, přestupky fyzických osob, správními delikty právnických osob a osob fyzických podnikajících, včetně uvedením sankcí za jejich porušení.
V praktické části budou komparovány statistické údaje konkrétní obce s rozšířenou působností zaměřené na správní delikty na úseku občanských průkazů resp. přestupky fyzických osob, správní delikty právnických osob a osob fyzických podnikajících, za uplynulá období, včetně počtu sankcí a jejich výše.
V závěru bakalářské práce bude zhodnocen současný stav správních deliktů konkrétní obce s rozšířenou působností. (např., zda dochází k nárůstu či poklesu správních deliktů, popř. budou uvedeny návrhy na zlepšení stávajícího stavu).
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Proposal of bad debts optimalisation from the accounting and tax point of view
Burešová, Petra ; Štáfek, Pavel (advisor) ; Věra, Věra (referee)
This diploma work is focus on the bad debts management and bad debts prosecution in the company operating in fast moving consumer goods business segment. In the work there are mentioned the accounting and tax aspects related to bad debts and their correct performance with the allignment of corporate income tax legislation and provision law. The specialised literature and the basic tax and accountacy principles, which are described in the theoretical part of the work, were studied for this work. These principles are applied on the practical cases which are designed to cover all typical problems from bad debts area including correct accounting and tax solution. The tax legislative requests for bad debts are arranged to clear scheme that can cover decision steps in particular phases of bad debts. Based on the practical cases and studies of the bad debts management in the company were recommended steps which can lead to simplification of bad debts evidence, to correct creation of tax provisions and to use the cession of bad debts which have not been already used.
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