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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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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.
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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.
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The Liberation of Pilsen 1945 in Photography
Křenová, Tereza ; SILVERIO, Robert (advisor) ; JANOŠČÍK, Václav (referee)
This bachelor thesis deals with liberation of Pilsen in May 1945 by american army in photography. The aim of this thesis is finding and collecting archival materials and placing them in a historical-political context. Communist regime changed the portrayal of historical events and directly influenced the amount of exisiting photographs, documents and lives of those who created them. Important part of this bachelor thesis is working with those archival materials – particularly with photographs capturing arrival of Americans and their stay in Czechoslovakia at the end of WW2. Both professional and amateur photographers created valuable photographs as they witnessed the liberation of Pilsen. These photographs became in spite of communist propaganda a clear evidence that Pilsen was liberated by american army.
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The Education Systems and Competencies of paramedics in the Czech Republic and in the Federal Republic of Germany
ZBOŽÍNEK, Jonáš
This bachelor thesis is devoted to the paramedic education systems in the Czech Republic and the Federal Republic of Germany, and to comparing the competences these professions have. The theoretical chapter is divided into two sections. The first part focuses on the paramedic education system in the Czech Republic. A brief description of the specialisation is followed by the possibilities of obtaining the qualifications of a paramedic. To illustrate these possibilities, the first stage of university education and its accredited subject A Paramedic Education Programme offered by the University of South Bohemia in České Budějovice serves as a model example.The competences of paramedics in the Czech Republic are based on the valid regulation of the Ministry of Health no. 55/2011 of the Collection of Laws on the activities of non-doctor health-care workers and other specialised personnel. This outline includes also a list of the possibilities of deployment of paramedics in the Czech Republic and their brief descriptions. This part is brought to a close with an account of the possibilities of further education and specialisation. The second part of the theoretical chapter concentrates on the education system for the ambulance service personnel in the Federal Republic of Germany. Individual subchapters describe the levels of non-doctor health-care workers and their activities in the ambulance service. In the German ambulance service, the most corresponding counterpart of the Czech paramedic is the paramedic assistant (to be replaced by emergency attendant due to the German legal regulation that came into force on January 1, 2014). In this section, the main attention is devoted to the education of paramedic assistants. The practical part of the bachelor thesis employs the method of qualitative research through structured interviews with open-ended questions. The sample respondents included men and women working with the ambulance service in České Budějovice and having the qualifications of a paramedic, and for the German part paramedic assistants from the ambulance crew in Passau. To answer the first research question Do the Czech paramedics have wider competences than the German ones? it was necessary to compare the legal regulations in both countries and the appropriate expert literature. The data thus obtained have been checked through the direct questioning of paramedics in both countries. The results show that in comparison with the German paramedic assistant, the Czech paramedic has a wider scope of activities in health-care, even outside the ambulance service. Czech paramedics can work at anaesthesiology & resuscitation departments, at accident & emergency departments or as emergency call operators. Unlike in Germany, all these possibilities are specified also in the law. The comparative analysis therefore shows that the Czech paramedic has overall wider competences than the German paramedic assistant, even though in the sphere of pre-hospital emergency care their competences are very similar, if not fully identical. The second research question was whether it would be beneficial for the emergency assistants in Germany to study their specialisation at university. The analysis of the structured interviews with emergency assistants resulted in the conclusion that they would not be in favour of such an arrangement. In their opinion a university education programme would mean an unecessary complication due to the higher financial costs of German university studies. Not all people interested in this specialisation could afford to study it. The respondents also pointed out that it would be impossible for the current health-care system to pay these university-educated specialists. They voiced some criticism of the present-day education system, nevertheless they hope that the long-overdue expected legislative changes will mean improvements of all the criticised issues.
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: Time Requirement for Basic Nursing Care Procedures
SOUMAROVÁ, Iveta
A large number of nursing procedures are carried out in each ward in every hospital every day. In its theoretical part, this Bachelor thesis presents twenty basic procedures. The goal of the thesis was to find out what the most used nursing procedures are and to map the time consumption for individual nursing procedures. The quantitative research method was applied in the Bachelor thesis. Data were collected by measurement of time consumption of ten individual nursing procedures. These ten procedures were selected from a list of most used nursing procedures. Performance of the procedures was observed at the internal and surgical wards of the Hospital in České Budějovice. Both wards were observed over a 3-day span. Ten most often used nursing procedures were selected from the total number of procedures identical for both wards. Correctness of inclusion of the procedures was evaluated by the chi quadrat test in a contingency table. In addition, each of the ten most used procedures was measured ten times at each ward, from the preparation to the clean-up of instruments. The individual time values were averaged and presented along with conclusive deviations. A conformity with or difference in the time consumed was tested statistically by using the F or T test, where the applied significance level equals 5%. The research group was composed of the nurses and ancillary nursing personnel. Results are presented in graphs and tables. The following procedures differed in the individual wards: administration of medicines per os, serving of meals, venous blood sampling and blood pressure measurement. The bachelor thesis is focused on the time consumption for individual nursing procedures. The time consumption and the frequency of the individual procedures can serve as a base of explanation of the number of employees to the nursing management.
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Potential of sustainable development of the Village
Uhlíková, Ivana ; Varvažovská, Pavla (advisor) ; Marcela, Marcela (referee)
This thesis analyzes the sustainable development strategy focusing on the environmental pillar and the subsequent evaluation of the implementation of environmental sustainability in Kladno. The main aim was to evaluate the active and environmental policy perspective of the city.
In the theoretical part are described various laws, documents and instruments relating to environmental policy and sustainable development. The thesis is talking about the area of interest, its historical development, demography, environment, social and cultural fields.
Using concrete examples it is recommended how the environmental management of Kladno could proceed in the future. The proposed recommendations are a result of analysis of all available information which include the needs and requirements of city residents.It is important to update Strategy of environmental policy and introduction of activities from the Sustainable Development Strategy SO ORP Kladno in to practise. Improving of public services and community cohesion. Establishment of school forums in primary schools.
The final part contains the results of a field survey. Questionnaires were handed and collected in combination with controlled interviews.
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Analysis and evaluation of landscape changes - case study Ricany
Bělunková, Šárka ; Skaloš, Jan (advisor) ; Pavel, Pavel (referee)
In this study is researched historical development of the Říčany landscape. Using stable cadastre maps, aerial photographs from 1953 and current aerial photographs is researched the development of the landscape elements. Further the spatial analyzess of defelopment these landscape elements are performed. Based on scientific texts and in cooperation with the Museum of Říčany city are discussed causes of identified landscape changes. The greatest changes were observed in arable land. In this landscape element decreased the total area from 63,40 % to 38,69 %. In this place, there occurred mainly for the development of built-up areas (from 0,76 % to 10,42 %) and urban green areas (from 1,20 % to 18,17 %). On the other hand, the most constant remained the forests. This area was increased by only 1,84 % and their spatial area kept almost unchanged. The data collected in this work could be used theoretically and also practically. Theoretical use consist in understanding of the functioning of landsccape changes. Practically, the results could be used by the municipal authority as a basis for various landscape adjustments of the Říčany city.
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