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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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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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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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Sebastiano del Piombo in Public Art Collections in the Czech Republic
Nová, Magdaléna ; Zlatohlávek, Martin (advisor) ; Pujmanová, Olga (referee)
Sebastiano del Piombo in public collections of the Czech Republic Sebastiano del Piombo (his own name was Sebastiano Luciani) has been born at Venice in 1485. First art schooling obtained in Giovannni Bellini's workroom and soon he started to appreciate innovative works of Giorgione. Shorty he created his own art style combining Venetian coloristic tradition with monumentality of dimensions and forms. Around the first decade of 16th century he became an independent artist and obtained his first art commissions. In 1511 he went with his first patron Agostino Chigi to Rome. His first commission in Rome was to decorate Chigi's suburb villa. Here he learned that Rome art production is intimate to his own style which he polished in Venetia. Immediately after his arrival to Rome he is confronted with Raphael's artwork and they work together in Villa Farnesina. Later he had befriended Michelangelo who supported his Venetian friend in obtaining new orders and also with his own sketches. Relationship of those two artists is documented in their correspondence to these days. There are two Sebastian's works in the Czech Republic; a painting of a Madonna with a Veil and a drawing of Borgherini chapel decoration in a Rome San Pietro Church in Montorio. Both works are in possession of the Olomouc Archbishopric....
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Goldsmithing in Bohemia during the Luxembourgh Era from the Viennese Royal Court Collections
Kodišová, Lucie ; Otavský, Karel (advisor) ; Mudra, Aleš (referee)
Key words: Charles IV, Luxembourgs, medieval Bohemia, goldsmith, Secular and Ecclesiastical Treasury in Wienna. This bachelor thesis is about significant Czech goldsmith works produced in the 14th century Bohemia which are nowadays located in Secular and Ecclesiastical Treasury (Weltliche und Geistliche Schatzkammer) in Vienna. After depicting of a concise development Viennese court collections the text concentrates on the seventeen works of art, specifically on their history, technical qualities, artistic or art historical charakteristics. The thesis includes several items of the Holy Roman Empire treasury which were modified or supplemented between 1350 and 1378, when Charles IV managed them. Afterwards it discusses tree reliquaries, which became a part of the Holy Roman Empire treasury during the Sigismund of Luxembourg era. The treatise also deals with a Czech royal spehere and scepter, which were used until 1627. In conclusion there are described another three reliquaries deposited in the Ecclesiastical Treasury in Vienna. The possibility of their Czech origin is a matter of great concern for some authors.
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The Drawings of Roman Mannerist Artists in the National Collections of the Czech Republic
Krůfová, Johana ; Zlatohlávek, Martin (advisor) ; Kropáček, Jiří (referee)
The Drawings of Roman Manneristic Artists in the National Collections of the Czech Republic The thesis is engaged in drawings of the artists who were creating in Rome during the period of Mannerism: Polidoro da Caravaggio, Marco Marcchetti da Faenza, Giulio Romano, Francesco de'Rossi yclept Salviati, Perino del Vaga, Giorgio Vasari and Taddeo Zuccari, whose works abide in the National Collection of the Czech Republic. The thesis contains a brief introduction to the drawing of the 16th century and its importance in fine art, characteristics of the Roman Manneristic period, the despoliation of Rome, Rome position in the artistic field before conquest, Manneristic period origins and Michelangelo's importance as an inspiratory source for the artists. Another part is a catalogue of selected Roman mannerist drawings, which is supplemented with brief biographies of the artists of the Roman art school. The aim of the thesis is to give a synopsis of those artists and description of their works and to comprehend main inspiratory influences. Work finally includes a brief history of the four public collections of drawings in the Czech Republic. This is drawings in the Collection of Prints and Drawings, National Gallery in Prague; in the Archbishopric of Olomouc; in the Moravian Gallery in Brno and in the...
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