|
Tax administrator methods for collecting and exacting of taxes
JAREŠOVÁ, Štěpánka
My work deal with the legislation of current problems in tax administration in the Czech Republic. The principal goal in improving tax administration is to increase its effectivenesss. Mainly enhancement of effectiveness in tax collection and achieving the situation when the tax administration is in accordance with the standards of EU member states to set long-term objectives for legitimate tax collecting and plannig its activity. With the EU entry, there is still growing importance and deepening cooperation in international tax affairs. In my work I mainly target the means which the Czech Tax Administrator use for tax exaction and I mention the most frequent barriers that obstruct the process of tax collection.
|
|
Irrationality in the decision- making of an individual as an economic entity in the territory of the Czech Republic
Böhm, Tomáš ; Zeman, Martin (advisor) ; Babin, Jan (referee)
The main objective of this thesis is an in-depth analysis of the decision-making process on issues of economic nature for individuals in the Czech Republic. The degree of rationality occurring in consumer behavior is evaluated based on lessons learned. The theoretical section is concerned with the economic aspect of the decision-making process, which mainly includes knowledge of neoclassical theory, whose basis is the cardinal and ordinal concept of utility maximization. Subsequently there are introduced the alternative approaches to decision making, focusing on the subjective aspects of human reasoning. Using the mutual synthesis of these approaches, the author draws a term behavioral economics, specific elements of which constitute a substantive content of the whole work. The practical section verifies the hypothesis that the decision-making contradicts the theory of rational individual conduct. Data collected through the questionnaire is subjected to analytical procedures by which the stated hypothesis was verified.
|
|
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.
|
|
Internal equity principle in the context of company strategy
Kopecký, Martin ; Nový, Ivan (advisor) ; Háša, Stanislav (referee) ; Blažek, Ladislav (referee)
The thesis deals with the scientific problem of the link between the strategic management and the compensation system using the principle of internal equity. The work is based on two pillars, namely the qualitative research and own proposed solution. The first part of the thesis describes the qualitative research and the possibilities and the synergistic effects of linking business strategy and compensation system. The qualitative research is performed as a multi-case study and investigates the phenomenon in the practice of three companies from various markets (the Czech Republic, Slovakia and Bosnia and Hercegovina) and industries (finance, IT/Telco and FMCG). The research tries to find answers to the four research questions: How does business strategy influence compensation process? How can compensation support the realization of a business strategy? How can business strategy be linked with a compensation system within the principle of internal equity? How can compensation reinforce the strategic function of the human resources management? The research is based on the study of theoretical sources as well as on practical fieldwork. The qualitative research itself uses qualitative research methods for data collection, such as observations, questionnaires, and document analysis. The population questioned was top managers, line managers and representatives of HR department. In total, 142 interviews were performed by a single person. The collected data were analyzed and the triangulation was applied. The findings were summarized and generalized into a final report that brings answers to the research questions above. The research brings valuable findings used in the second, design part of the thesis. The own proposed solution consists of two main models. The first one is a simplified scheme of the compensation system and the second one is a model of strategic segmentation of jobs. The first model could be used successfully in the business practice as well as in education. The second model of the strategic job segmentation brings answer to the question of synergistic linking of business strategy and the compensation system within the principle of internal equity. The model brings valuable findings and a foundation for further theoretical research and its further development. The model also brings practical solution to the design of related policies and processes in the strategic management of human resources. By the design of both proposed models the main objectives of the thesis were achieved.
|
|
IT requirements management of insurance company
Dvorský, Petr ; Bruckner, Tomáš (advisor) ; Jungmannová, Barbora (referee)
The first part of thesis deals with theoretical knowledge, thus defining the concepts of recommendations from the field of requirements management. The second part focuses on the identification, analysis and subsequend design solutions to problems arising from working with the requirements. Methods for identifying problems are carried out workshop, participant observation and interviews with employees from the IT sector of the insurance company. The outputs of this work are proposals for improving requirements management, some of them are successfully applied in Kooperativa. The first draft, which was applied to create a process library. Further, of four different types of prioritization was selected and applied method that is defined by ITIL. Other outputs are design of new user interface of requirements software and starting to design a Change Advisory Board, which is compared to ITIL enhanced with additional features. Further was established Business Consultant Department, which has task of efficiently collecting client requirements and the supporting documents were created for this department.
|
|
Possibilities of Big Data use for Competitive Intelligence
Verníček, Marek ; Molnár, Zdeněk (advisor) ; Šperková, Lucie (referee)
The main purpose of this thesis is to investigate the use of Big Data for the methods and procedures of Competitive Intelligence. Among the goals of the work is a toolkit for small and large businesses which is supposed to support their work with the whole process of Big Data work. Another goal is to design an effective solution of processing Big Data to gain a competitive advantage in business. The theoretical part of the work processes available scientific literature in the Czech Republic and abroad as well as describes the current state of Competitive Intelligence, and Big Data as one of its possible sources. Subsequently, the work deals with the characteristics of Big Data, the differences from working with common data, the need for a thorough preparation and Big Data applicability for the methods of Competitive Intelligence. The practical part is focused on analysis of Big Data tools available in the market with regard to the whole process from data collection to the analysis report preparation and integration of the entire solution into an automated state. The outcome of this part is the Big Data software toolkit for small and large businesses based on their budget. The final part of the work is devoted to the classification of the most promising business areas, which can benefit from the use of Big Data the most in order to gain competitive advantages and proposes the most effective solution of working with Big Data. Among other benefits of this work are expansion of the range of resources for Competitive Intelligence and in-depth analysis of possibilities of Big Data usage, designed to help professionals make use of this hitherto untapped potential to improve market position, gain new customers and strengthen the existing user base.
|
|
Výběr a implementace open source nástroje pro řízení portfolia projektů
Marek, Jan ; Chlapek, Dušan (advisor) ; Kučera, Jan (referee)
Methods and ways of implementation of changes and innovations in companies through project management are in today's society very well established. There exists methodologies, techniques and tools for the management of individual projects. However in a role of project manager, I very often faced the fact that companies are performing the project portfolio management in very intuitive way. This in itself leads to failed and prematurely terminated projects, initiation of the wrong projects or realisation of correct projects, but at the wrong time. Very often I have also recognized, that there is lack of awareness of fact, that there are also Open Source applications that can help with the organization's portfolio. This thesis deals with the definition of requirements, search and selection of proper OSS application and subsequent implementation. In the first part of this thesis I prepare a theoretical framework about PPM, and on that basis then identify and verify a set of requirements for selection of right OSS PPM application. The next section of thesis describes searching for suitable applications from a variety of sources, assessment against the requirements and the final selection. In the last part the implementation project is drafted, which aims to serve other colleagues in project management as one of the possible implementation paths. The outputs are then continuously confronted with experts in matter of projects and project management in the field of IT in order to maximize symbiosis between theory and real life experiences. Virtually every project management methodology defines the collection of already-proven techniques, best practices or lessons learned from the previous similar implementations. The main contribution of this thesis I see in fact that it contains not only the design of the project implementation, but also describes a logical path, what leads to the result. Therefore this thesis could be used as a base or discussed best practice, when a project of implementation of PPM application in place.
|
|
The influence of nutrient loading, meteorological and hydrological conditions and operating manipulations on phytoplankton in the water suply reservoir Římov.
Hejzlar, Josef ; Jarošík, Jiří ; Nedoma, Jiří ; Seďa, Jaromír ; Znachor, Petr
Analysis of data collected during long-term and complex limnologic monitoring of the Římov reservoir in the period 1983 – 2015, which depict the development of physico-chemical conditions, hydrology and hydrodynamics of the reservoir with links to biological data on phytoplankton, zooplankton etc. showed that the concentration and species composition of phytoplankton depend on the supply and availability of nutrients, but are also influenced by climatic and hydrological conditions and water management operation of the reservoir.\n
|
|
Individual human odor as a forensic trail in criminal proceeding made by contact or contactless transmission and its resistance to physical agents
Santariová, Milena ; Bartoš, Luděk (advisor) ; Chmelíková, Eva (referee)
The dissertation thesis consists of four papers that have been published in scientific journals.
Study n. 1
The need to recover evidence from water is quite common in criminal investigation. The article deals with the possibility to collect human scent from such objects and with the ability of specially trained dogs to match such scent samples with scent samples collected from detained suspects. During an experiment, designed as a blind one, it has been proved, that human scent can survive on submerged objects and can be later used for scent identification.
Study n. 2
To collect odors the Czech Republic Police use special fabric sorbents manufactured under the registered mark ARATEX. Before use the fabric sorbent is treated by water vapor sterilization. After the scent identification the sorbent is destroyed. The goal of the study was to verify if the vapor sterilization is effective enough to remove human scent that has already penetrated into the sorbent structure or in other words if the sorbent can be exposed to vapor sterilization and then used again. Specially trained dogs were used to match starting odors with target odors in the line-ups. The results showed that dogs are able to correctly match human odors even after they have being exposed to vapor sterilization.
Study n. 3
The purpose of the study was to determine the temperature at which the human scent is degraded so that a dog would not be able to identify it. In contrast to expectations, eight dogs used in the experiment almost flawlessly identified human scents from five scent donors exposed to temperatures of 100°C, 200°C, 300°C, 400°C, 500°C, 600°C, 700°C, and 800°C. Only two of the dogs were able to identify 5 of 15 scent samples exposed to 900°C. No dog identified a scent exposed to 1000°C. Our study verified heat survivability of human scent far beyond existing expectations.
Study n. 4
We tested the hypothesis that if odor fallout (the release of a human odor onto an untouched object) in human subjects exists, then holding a hand above an absorbent will produce a detectable scent which will be subsequently matched in a detection test by trained dogs. Scents were collected from seven males to sterile cotton absorbent squares. The left hand was used to get the control scent and the right hand served as the target scent. Each experimental subject was sitting and his left hand was laid down on a cotton square for 3 min. The right hand was held 5 cm above another cotton square for 3 min. The scent identification was done by two specially trained police German shepherds. Both dogs performed 14 line-ups and correctly matched the collected scents of all test subjects. The results suggest the existence of human odor fallout, whereby a human scent trace is left by humans even if they do not touch an object.
|
|
Collective invesment
Černý, Štěpán ; Veselá, Kamila (advisor) ; Jitka, Jitka (referee)
The main object of this Diploma Thesis is according to collective investment through mutual funds formulate appropriate portfolio model for different types investors of retail banking. Theoretical part of the thesis is focuses on information and rules of investements, advantages and disadvanteges of collective investmentm fund types and their strategies. The practical part parses the selected mutual funds and then compares according to historical performance and riskiness. In the last part of it is handled by the main target. In this section are created model portfolia for individual investors, which are diversified and selected investment companies. Each of the suggestions and recommendations of the model portfolios correspond to the principles of conservative, balanced and dynamic investor.
|
guest ::
