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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.
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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.
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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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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.
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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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Depositary Services
Helcl, Tomáš ; Janda, Karel (advisor) ; Veselá, Jitka (referee)
The thesis deals with the functioning of depositories in the enviroment of the Czech market from the perspective of legislative and practical. The introduction is devoted to directives that make up a harmonized legal framework and the Czech legislativ, which specifically prescribes behaving of depositories. The main part is devoted to the depositary functions, such as operating in the Czech market conditions. This part of work is focused not only on the distribution of the depositary market, but also on the collected amount of the fees, the efficiency of regulation in the real market enviroment and in the importace of depositories in the Czech market. The final section is devoted to the findings, including the final assessment of the depositaries. As a first of its kind, this thesis gives a comprehensive view of activity of depositories and their importace for the Czech market, as the depositaries represent entities that control whether funds act in accordance with the legislation. Depository oversees as to prevent fraud and to qualified investors or collective investment contributed to the further development of the capital market, which is necessary for the further development of all economic sectors.
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Past and present of education of paediatric nurses and their attitudes towards their own profession
ZMEŠKALOVÁ, Stanislava
This thesis deals with the history and present state of the education of paediatric nurses and their attitudes towards their own profession. The first objective was to find out information regarding the education in the nursing profession in Bohemia, with a focus on child care, and to create an overview of the education in the profession Paediatric Nurse. The second objective was to find out about the attitudes of paediatric nurses towards their profession. Interviewed were sisters who chose the profession after finishing elementary school and underwent qualifying studies as well as nurses who chose the profession after graduating from a secondary school or university education and achieved their education through specialization studies. The last objective was to compare these two groups and to assess whether there are any differences between them. The theoretical background of the thesis defined basic concepts such as the definition of education, education in nursing, a profession, and attitude towards a profession. Documents related to education since the foundation of nursing education to the present were also used and studied. The chapters on the status of nursing staff and its employment chances focus on the development of the relationship to the profession and shaping attitudes towards it. In the research part of the thesis, the collected information related to education and derived from archival documents, literature, laws and regulations is presented. The results can be used as a basis for creating educational material focused on the history of the field and intended for the education of paediatric nurses to strengthen their identification with the profession. The thesis also presents interviews with in-service paediatric nurses where they express their views on the work in the field and their attitudes towards their profession. The results of the interviews are documented and organized so that it is possible to assess whether there are any differences between these groups. The anticipated differences can be used for further investigation focused on attitudes to the profession. Verified knowledge could then be used for training paediatric nurses aimed at creating desired attitudes towards the profession.
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