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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.
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Comparison of hedging instruments in international trade
Štrossová, Šárka ; Němečková, Iveta (advisor) ; Hinčica, Vít (referee)
The thesis is divided into two parts -- theoretical and practical. In first part hedging instruments, namely the Letter of Credit, Documentary Collection, Bill of Exchange, Factoring, Forfaiting and Bank Guarantee are analyzed. The aim of analysis is to describe the basic characteristics of instruments and course of these instruments. Subsequently, the instruments are compared to each other on the basis of the advantages and disadvatages they bring to participants. The next part is devoted to an analysis of charges associated with the use of particular hedging instruments in selected banks and the comparison of instruments based on selected criteria. The specific use of the hedging instrument is shown in the case study.
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Physical Appearance, Health and Fitness in Adult Population
Elhenický, Patrik ; Fialová, Ludmila (advisor) ; Potměšil, Jaroslav (referee)
The Title of the Thesis: Physical Appearance, Health and Fitness in Adult Population Aim: The aim is to process the data collected and present the results obtained in the adult population as refers to their body-concept and self-acceptance, in both, the physical and psychical areas. These above issues related both, to the population of men and women were compared, as well as differences found between people living in towns and rural regions. Methods: The data were collected through public inquiry using an instrument based on a standardized questionnaire, originally validated in the international research to sport, health and self-concept in Central and Eastern European countries (Mrázek, Fialová, Bychovskaja, 1995). The questionnaire included sections referring to personal data, health condition, physical and body-related activities, subjective body description, self-acceptance and selfconcept. The questionnaire included 129 items, where only those items referring to the selected topic were analyzed in the thesis. Results: The results indicate certain changes in evaluating the physical appearance, bodyconcept and self-concept in both, men and women. The results imply there is a difference in self-esteem perceived by men and women when evaluating their appearance, and, also, the body-concept and...
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Income tax in the Czech republic and the European union
Nováková, Marta ; Marková, Hana (referee) ; Boháč, Radim (referee)
Taxes, one of the basic fiscal instruments, form the important part of the revenue of the national budget and thus enable the state to carry out its basic functions concerning especially the allocation of monetary resources into areas like health care, social services, defence and justice. At the time of socialism the economy in some European countries was in a deep crisis. The states reacted to recession resulting from the ineffective economy by taking loans from abroad. In order to overcome such debts the states started to impose the higher tax rates on the population which enables the economies slowly to grow. As a result, the governments were gradually able to reduce the tax rates, which had a favourable impact on population as well as on enterprises. The ex- socialistic European countries progressively try to catch up the advanced countries and their standart of living and taxation is an indispensable tool how to achieve this purpose. In Europe there were several tax reforms in last years, most of them in ex- socialistic European countries. In those reforms some interesting items occurred that could be taken over in other countries. Each state has the right to determine the conditions of tax collection from taxable entities within its territory. Tax liability is established by tax laws. In each...
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Collection of solved problems in mechanics
Šimková, Jana ; Mandíková, Dana (advisor) ; Drozd, Zdeněk (referee)
JNa/ev prace: Sbirka fosonych uloh -z niechaniky Autor: Jana Simkova Katedra (ustav): Ka.todra ilida.kt.iky fyziky Veclouei bakalafskc pracc: IlNDr. Dana Mandikova, CSc. c-niail vcdouciho: Dana.Mandikova.:a mff.ciini.cz Abstrakt: V ramci bakalafsko praco byla vytvofonu sbirka fesouych uloh z inechaniky v olektronicke ptxlobC. Pfiklady byly vypracovany na toma hyb- nost, pracc1, vykon a one.i'gie. Cclkem sbirka obsalmje "2li fosonych uloh. Clohy ve sbirce niaji ni/iiou uroven (od st.fedni a/ po vysokou skolu) a ru/.nou oblixnoHt. Ulohy jsoii vybirane / jix c^xiwtujicich sbirck a uCebnic1. VSt'chny ulohy niaji /.axlaiif, Htrukturovanou napovcdii, putlrobna fp.seni a vyslcdck. V uvoflni fasti bakalafskc! praco je vyinczuna problcinat.ika., cil praco, jo uvcdc-na jcji struktura. V dalSi fasU je uvt'dcn pfclilod nciva, kTcrc> sc:/, danoho t.c'inalii probira na xak- ladni, stfodni a vyaokc Skolc. Jsou take popsany nektere sbirky uloh vzt.ahujic'i se k (in.nc:mu U''inat.u. Puslcjclni fast pracc je vonovana charnkteristicc;, tochnickeinu zpracuvani a obsa.hu elekl.ronickr sbirky uloh. \ xavfru jsou shruuty vyslcdky a dalsi perspcktivy jiracp. Pfipojona. jo pfiloha. s uk;izkoii 5 vytvofenych uloh. Ysechny vytvofc-nc'1 ulohy jsou pak v clok- tronickc podobo spolu s l.exteni praco na pnlozenom CD. KliCova slova:...
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History of Kupferstich-Kabinett (Collection of Prints, Drawings and Photographs) in Dresden between 1720 and 1780
Plzáková, Lucie ; Zlatohlávek, Martin (advisor) ; Otavský, Karel (referee)
The work describes history and development of Collection of Prints, Drawings and Photographs in Dresden in the years 1720 - 1780. Collection of Prints, Drawings and Photographs in Dresden was established in 1720 by Frederick Augustus I, Elector of Saxony and King of Poland (as Augustus II the Strong). The first director of Collection of Prints, Drawings and Photographs in Dresden Johann Heinrich Heucher bought a large Gottfried Wagner collection of drawings from Leipzig in 1728. Carl Heinrich Heinecken, the second director of Collection of Prints, Drawings and Photographs, cooperated with the art connoisseur and art collector Pierr Mariette from France. Collection of Prints, Drawings and Photographs in Dresden was avaible for the public in the second half of the 18. century. At the end of this work there is supplemented brief catalog of selected Drawings of the Italian masters of the 15th century from Collection of Prints, Drawings and Photographs in Dresden. These Italian drawings were a part of collection in Dresden already also in the years 1720 - 1780. Drawings are descripted and characterized there. Keywords: Dresden, Frederick Augustus I., Collection, Drawing, Italian Master.
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Music manager
Sixta, Martin ; Bálek, Martin (referee) ; Bílý, Tomáš (advisor)
This Bachelor thesis describes a music manager program "Yamp"from the perspective of a software developer. The program Yamp is a graphical user interface application which can play audio files, view and edit metada information stored inside audio files, and enables to view additional information not stored inside audio files. The Yamp application can be categorized as a music player with collection management capabilities. The program is written in C++ programming language (with some parts written in plain C). It uses software libraries from the GNOME Desktop Platform, for audio playback is used the GStreamer library. The graphical user interface uses the gtkmm library. The application was tested by the author of the program. The thesis is split up in 5 chapters. The first chapter explains motivation behind the work along with summary of technologies and libraries used to develop the application. Chapter 2 presents overview of the most important technology used to develop the program. Chapter 3 describes installation process and usage of the application. Chapter 4 describes details of implemention and finally Chapter 5 sumps up experience obtained during development of the programn. The work also containes the software application itself, user's guide and application programming interface documentation...
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Translations of Chekhov short comic stories
Benešová, Kateřina ; Uličná, Olga (advisor) ; Chlupáčová, Kamila (referee)
This thesis concems itself with the translations of early short stories by Anton Pavlovich Chekhov, especially the new translations by Libor Dvorak, published in 2003 as a collection of the CekhovT s short stories with the title: Podvodnici z nouze. There were two methods used inthe thesis: method of a comparison of the new translation with a fi:fty-years older one (translated by Jaroslav Hulák:) and a method of an analysis of a new translations, which donTt have an older version. The main aim was to evaluate the contribution ofnew translations, compare the methods ofthe two translators and see, how they read the original.
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