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Mezinárodní rozvojová pomoc a spolupráce
Presslová, Lucie ; Němečková, Tereza (advisor) ; Borstrom, A. (referee)
Tato práce pojednává o mezinárodní rozvojové pomoci zejména africkým zemím. Práce srovnává výši příspěvku vyspělých zemí v % HND a vývoj výše tohoto příspěvku během několika posledních let. Práce je rovněž zaměřena na popis role mezinárodních organizací a České republiky v oblasti poskytování mezinárodní rozvojové pomoci, speciálně se zaměřením na africké země, kde je uvedená stručná charakteristika některých rozvojových projektů.
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Evaluation Principles: Effective evaluation and financing system for research, development and innovation
Münich, Daniel
The objective of Ipn project “Effective evaluation and financing system for research, development and innovation“) is to replace from 2015 the existing Methodology of evaluating the results achieved by research institutions with a more effective system of institutional evaluation based on the international quality standards. The new evaluation in the form of informed peer-review will reflect the Ipn Audit recommendations as well as Long Term Evaluation Principles adopted by RVVI (Research, Development and Innovations Council). The new system will combine quantitative and qualitative evaluation of outputs and contributions of the creative activity of research institutions with clear and future oriented indicators in order to facilitate evaluation of their development dynamics, evaluate their outputs from the point of view of their quality, relevance, impact and effectiveness while respecting the departmental and institutional differences. It should enable periodic evaluation of the performance of Czech Research, Development and Innovation system as a whole and of its individual components in comparison with the global standards. The evaluation results should facilitate strategic management on the level of public administration as well as on the level of individual institutions and their departments. The evaluation process should be resistant to nepotism and should be supported by high quality international expert evaluators and bibliometrical criteria.
Slides: idr-465_1 -  PDF
Video: idr-465_2 -  MP4
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Effective System of Evaluation and Financing of Research, Development and Innovations Project: hopes and expectations
Hronová, Stanislava
Since 2004 the methodology of evaluating research and development results (later: methodology of evaluating results achieved by research institutions) applied in the Czech Republic has gone through many revisions which however have not changed the principles of what was devised as a not very suitable system. The deformations resulting from such evaluation became fully apparent when the results were directly linked to the distribution of funds provided for the long term development of a given organisation. In 2011 the Council for Research, Development and Innovation decided on the basis of discussions within expert community about the fate of evaluation methodology, negative effects it had on research institutions, partial outputs (at that time) of the RDI System International Audit in the Czech Republic to adopt the Long Term Principles of Evaluating the Research Institutions Results. These principles are the backbone of IPn Methodology Project that should provide the scientific community as well as the public administration with an instrument of evaluating research institutions and with the system of research and development in the Czech Republic respecting international standards and departmental differences, based on quantitative and qualitative criteria
Slides: idr-464_2 - PDF
Video: idr-464_1 - MP4
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Ethics of auditors in practice
SVOJŠOVÁ, Pavlína
In my thesis I evaluated and assessed the activities of auditors in relation to the ethics of behavior in terms of legislation of the Czech Republic. I focused on the published cases of misconduct of auditors and the subsequent punitive sanctions. Ethical behavior is the basis for the auditor's professionalism. In connection with the accounting scandals and falsification of accounting and audit reports, the public began to discuss - among other things - auditors' liability for fraud detection leading to distorted accounts of the entities and the principles of ethical behavior started to get into the spotlight of auditors?, which was later enshrined in legal and professional standards including Code of Ethics of the International Federation of Accountants (IFAC). Expectations of many users of financial statements from the auditor's report are too high and usually go up beyond what the auditor can actually verify and confirm. However, it must be acknowledged that not all auditors are sufficiently aware of their responsibilities in relation to the distortion of financial statements due to fraud or misconduct, and adequately adapt their audit procedures due to them. Certainly worth mentioning is the most visible impact of accounting scandals in the accounting and auditing profession - the fall of Arthur Andersen, one of the former "Big Five" auditing firms. Accounting profession has responded by developing and tightening ethical standards with an emphasis on the conduct of professional accountants in the public interest, not only in the interests of individual clients or employers. The role of audit in society is irreplaceable. Quality of the audits undertaken, however, ultimately depends on the auditor's discipline and education, the control of the Council Chamber and also public oversight of auditing, as well as pressure of the users of financial statements and of the representatives on the appropriateness and quality of outputs. Ethics in the auditor's work and its compliance in life are the things that determine auditor?s reputation.
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APLICATION OF CONVENCION BETWEEN THE CZECH REPUBLIC AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION
KREMEROVÁ, Eva
The aim of diploma thesis is to analyze realization of a Convention for the avoidance of double taxation between the Czech Republic and the Republic of Austria. The paper explains what the international double taxation is and describes the types and methods of its prevention. It describes difference between tax residents and tax nonresidents. Further it describes development of Conventions for the avoidance of double taxation between the Czech Republic and the Republic of Austria and compares the Convention No. 48/1979 and No. 31/2007 which were applied in mutual tax relations between both countries. The paper is mainly focused on the situation of Czech tax residents who receive incomes from employment in Austria and shows on practical examples how the situation developed from 2007 to present. It describes the complicated situation of taxpayers in 2008, when they first proceed according to a new Convention between both countries and explains the calculation of the "super-gross wage" when incomes are from employment abroad. The paper also describes the approach to Austrian taxation of interest payments and resolve procedure Czech taxpayers in these cases. Finally, this paper examines the attitudes of both countries to adhere to Convention for the avoidance of double taxation and describes the difficult situation of Czech taxpayers with incomes from Austria.
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Zabezpečení laboratorní detekce geneticky modifikovaných organismů včetně mikroorganismů
Vysoká škola chemicko-technologická v Praze, Ústav biochemie a mikrobiologie, Praha ; Zdeňková, Kamila ; Pazlarová, Jarmila ; Demnerová, Kateřina
Spolupráce při přípravě metodik vzorkování a stanovení přítomnosti GMO pro účely kontroly, pokračování spolupráce na přípravě ISO normy vzorkování GMO v rámci skupiny WG 34, účast na práci mezinárodní komise pro akreditaci GMO laboratoří, informace o stavu přípravy příslušných norem na mezinárodní úrovni, zejména v EU, operativní stanovení přítomnosti GMO v rostlinných popřípadě mikrobiálních materiálech ve vzorcích dodaných ČIŽP, rozvíjení mezinárodní spolupráce v rámci ENGL (referenční laboratoř EK pro stanovení GMO), účast na mezinárodních laboratorních porovnáních, prezentované výsledky.
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Mezinárodní statistické standardy pro sektor vládních institucí
Valentová Půlpánová, Lenka ; Hronová, Stanislava (advisor) ; Hindls, Richard (referee) ; Vebrová, Ludmila (referee)
The analysis of the government sector gained prominence after the World War II as the Keynesian theory attributed the government sector key importance in battling economic cycle and the post-war reconstruction and development involved state interventions on a large scale. In 1990s a strength-ened interest in the government sector was triggered by the need to coordinate fiscal policies and closely monitor fiscal health in the countries forming the Economic and Monetary Union. Finally, in the context of the recent global economic crisis, the government sector returned to the centre of the economic policy debate as fiscal policy was used as a main tool to fight the economic recession and subsequently sustainability of government finances became a pressing issue for many countries around the Globe. Increasing importance of the fiscal analysis and fiscal policymaking always generated and continues to generate demand for appropriate statistical data. The international statistical standards played a key role in meeting these requirements. This dissertation offers a comprehensive historical overview, a comparative analysis and evaluation of main internationally recognised statistical standards dealing with the government sector produced by the United Nations, the OECD, the European Communities (Eurostat), the IMF and the European Central Bank. It covers a period since the first international guidelines in late 1940s up to present. It analyses evolution of the statistical treatment of the government sector including its historical roots and gradual revisions and extensions to reflect changing needs and shifts in economic environment. The study compares individual standards with each other and across time and points out differences in basic definitions, concepts and classifications, the institutional coverage of the government sector, structure of government accounts and balancing items, integration of flow accounts with balance sheets and consolidation of transactions or stocks. The dissertation shows that the international statistical standards were successful in offering common statistical guidance, recommendations and best practices. The international organizations have proven to be well suited to deliver widely acknowledged standards. Their cooperation with national statistical agencies and engagement of the most competent experts in the field contributed to building credibility of these statistical systems, if properly applied. The comparative analysis also demonstrates a clear long-term effort of the international statistical community to enhance international harmonization. The application of the international statistical standards also improved quality and availability of government statistics as individual countries are in principle bound -- through their memberships in the international organizations -- to compile agreed data on the basis of a common methodology. This was in particular the case for EU countries for which provision of statistical data according to a given standard is legally binding, as the data are relevant for budgetary and surveillance procedures. As a special case, the history since early 1990s and current situation of statistics on the government sector in the Czech Republic is presented.
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