| |
|
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.
|
|
Analysis of the Economic Development of BRICS Countries in 2007–2015
Berka, Kryštof ; Procházka, Pavel (advisor) ; Dyba, Karel (referee)
The aim of the bachelor's thesis is economic development assessment among and within BRICs countries in the context of developed world during 2007-2015. Based on yearly panel data, an analysis for following macroeconomic indicators was carried out: gross domestic product, inflation rate, unemployment rate, current account on the balance of payments, exchange rate. The profound analysis of selected indicators is instrumental in the comparison of member states and is supplemented by the comparison of BRICs and G6. Based on its evidence, I come to a conclusion that the BRICs as a whole succeeded in establishing as a strong global actor. That has been achieved with the help of global financial crisis, but also with regard to the economic policy implemented in 2007-2015. As a result, GDP of BRICs in terms of GDP of G6 achieved stable growth rate leading to its increase by 52 %. Besides providing main findings, outcomes of this thesis enable to identify main weaknesses and strengths of BRICs economies affecting the prospects for continuance of stable economic growth.
|
|
Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
|
|
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.
|
|
The Impacts of the Tax Records Transition to Accounting for the Selected Entrepreneur
Sedláčková, Jitka ; Šišková, Jitka (advisor)
The thesis titled Impacts of the transition of tax register on accounting for the selected entrepreneur deals with a general overview of management, tax register and accounting for entrepreneurs in the Czech Republic with respect to the chosen legal form of business. The outcome is determined by critical moments and recommendation of variants of the transition on accounting with regard to tax optimization.
The theoretical part explains the basic concepts related to doing business in the Czech Republic, followed by a description of the analysis of the various accounting methods depending on the chosen form of business. It is also outlined the current tax system of the Czech Republic with an emphasis on income tax of legal persons with optimization option.
The practical part is focused on acquired of theoretical knowledge. At selected entrepreneur are made model calculations related to the financial results of the total levy taxes, including optimization, depending on the method of accounting and in connection with the legal form of business. At the end of the practical part are determined the critical moments of transition from tax register on accounting and for entrepreneur is proposed the optimal process of transition.
|
|
Do Consumers Really Follow a Rule of Thumb? Three Thousand Estimates from 130 Studies Say “Probably Not”
Havránek, Tomáš ; Sokolova, Anna
We show that three factors combine to explain the mean excess sensitivity reported in studies estimating consumption Euler equations: the use of macro data, publication bias, and liquidity constraints. When micro data are used, publication bias is corrected for, and the households under examination do not face liquidity constraints, the literature implies no evidence for the excess sensitivity of consumption to income. Hence little remains for pure rule-of-thumb behavior. The results hold when we control for 45 additional variables reflecting the methods employed by researchers and use Bayesian model averaging to account for model uncertainty. The estimates of excess sensitivity are also systematically affected by the order of approximation of the Euler equation, the treatment of non-separability between consumption and leisure, and the choice of proxy for consumption.
Fulltext:  PDF
|
|
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.
|
|
Geodynamic evolution and emplacement of Eisgarn - type granitoids (Moldanubian Batholith)
Paclíková, Jana ; Verner, Kryštof (advisor) ; Franěk, Jan (referee)
English abstract This diploma thesis deals mainly with identification of magmatic (respectively magnetic) fabrics, geodynamical aspects of emplacement and geochronology of the Eisgarn granitoids. For the analysis Klenov and Mrákotín pluton were chosen, which is placed in the eastern part of the Moldanubian Batholith. This thesis contains petrological and mezoscopic structural analysis of the host metamorphic rocks of the Moldanubian Unit and it includes calculation of P-T conditions of the main mineral assemblage. This is followed by petrological, geochemical and mezoscopic structural analysis of the Klenov and Mrákotín pluton and analysis of the anisotropy of magnetic susceptibility, geochronology of the Klenov pluton, gravimetry analysis and determination of the orientation of density interfaces in different depths. Granitoids of the Klenov and Mrákotín pluton are characterized as S-type granitoids, whose protolith were probably metasedimentary rocks. From the analysis it is also evident that the Klenov pluton records lower degree of magma fractionation than the Mrákotín pluton. The emplacement and crystallization of both studied magmatic bodies took place in cooperation with a development of regional metamorphic fabrics, which originate between 329 and 327 Ma. During this period a rapid exhumation of...
|
|
Effect of a graduate of field of study Special Education - tutorship in practice of providers of social care
SALABOVÁ, Jana
Theoretical part of the thesis is divided into 4 main chapters. First one deals with the helping professions generally, their definitions and definition of the Special education - Tutorship branch of study per se.It also briefly touches the subject of readiness of the future graduates to deal effectivelly with the challenges of a career in the field of social services. Chapter number two is called Special education and it defines the subject of special education itself, it's purpose and inner structure. Third chapter focuses on social services. It brings up it's definition and types and forms of social services.It also contains the examples of the institutions which fall into this category and it's providers. Chapter number four, which happens to be the last one in the theoretical part of the thesis, covers the role and purpose of graduates of the special education - tutorship studies. It brings up the definition of a social worker, necessary prerequisites as well as beneficial personality traits and feautures. In a subchapter of chapter four is a short description of a pedagogue tutor. Definition who he actually is, who are proper candidates for this position, what are desired personality traits we look for in tutors and the actual content and purpose of their work in institutions providing social services. The end of chapter four is dedicated to a position of a social worker. His activities, the position and definition of a personal assistant and again personality traits needed for a successful career in this field. The objective of the practical part of the thesis is to describe working of Special education - tutorship studies graduates in practice. Particularly their experiences "from the field", how do they evaluate the level of skill of fresh graduates during their first encounters with the reality, how satisfied are they with their choice of a career so far and what was their motivation to pursue such career. Practical part of the thesis includes qualitative research. To meet the above objectives, data collection technique had been chosen using a structured interview with the respondents, who were graduates of Special education tutorship studies. You can tell by the results of this thesis that graduates in the field of social services apply mostly to lower positions as a social service workers, even though they are qualified to perform as a social workers. The age of clients with whom the respondents work ranges from childhood to senior. The motivation that led those questioned respondents to the decision to choose the area of social services varies. Some reported that they were influenced by the actual practical experience during their studies at the university, when both the work itself and their enthusiasm for the target group played role. Others expressed they had previous experience working with people with disabilities or they just wanted to acquire new experiences. Also, involvement of a family member and their previous education was a motivation. Job satisfaction is evident from observed data, and it also contributes to work done accurately and responsibly. Personal benefits for the respondents according to findings are usually their usefulness at work, new experiences they are getting and last but not least advances of their clients. As the biggest advantage the respondents usually mention variability of their work, target group and the clients in itself and the fact, that their work is highly satisfying and they basically work in a very pleasant team of individuals. On the other hand, not exactly satisfying financial reward and challenging working hours are mentioned as disadvantages. Special education - tutorship studies - the branch they've studied, is by the majority of respondents considered to be beneficial for them and they especially highlight practical impact of practice they completed during their studies and which included visits to various relevant institutions.
|
guest ::
