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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.
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Global Witness´s influence on forming of conflict mineral legislation
Lukeš, Jakub ; Zemanová, Štěpánka (advisor) ; Trávníčková, Zuzana (referee)
The thesis concers the issue of conflict minerals in the Democratic republic of Congo. The situation in the country has been monitored by the NGO Global Witness for decades. Human rights violation, illicit trade followed by exporting of minerals out of the country, have been supervised by militaristic rebel groups. As a result these groups have been indirectly founded by international corporations.The aim of this thesis is to evaluate the performance of Global Witness at the agenda setting of conflict minerals, including a critical assessment of legislative measures.
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Analysis of drawing EU Structural funds in the Czech Republic with a detailed focus on OP PIK
Procházka, David ; Svobodová, Ivana (advisor) ; Schön, Kateřina (referee)
Since the third and possibly the last grant period for the Czech Republic in the framework of drawing the European Funds is underway, it is assumed that businesses successfully and efficiently draw funds with allocated resources for the Czech Republic. Agencies should also help to the effective implementation, however, their activities do not reflect the market and clients requirements properly. To confirm that, the Czech Republic was in previous years, one of the worst states in terms of efficiency of drawing on funds of the EU structural funds, which was caused by an improperly formed grant system by management authorities, as well as misconduct on the part of applicants and potential beneficiaries and agencies with their erroneous philosophies. Author task was to analyse the causes of drawing funds inefficiency with a detailed focus on Operational Programme Enterprise and Innovation and Entreprise and Innovation for Competitiveness used mainly for businesses. Diploma thesis not only analyses the current grant situation in which entrepreneurs can submit their project applications but also proposes possible solutions how to help entrepreneurs in drawing on funds.
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Provision of alternative refuse collection for a real estate surrounded by foreign property
Kvapil, Radek ; Štindl, Michal (referee) ; Klika, Pavel (advisor)
The thesis deals with possible ways of drainage and wastewater disposal. The issue of wastewater discharge to the environment has been closely monitored in recent years, and there is an apparent effort to improve the current situation.The dissertation discusses and compares three selected options – access to improved sanitation, building reservoirs and domestic wastewater treatment plant.The final section is dedicated to a comparison of acquisition and operating costs over time and to subsequent evaluation of the most suitable option. For the sake of clarity and assessment of potential solutions, the locality in the administrative area Vysoké Mýto - Domoradice has been selected as a model. The local authorities have been designing a public storm sewer, and given that it is surrounded by land, this issue will need to be addressed.
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Exchange Differences in Accountancy in an Enterprise
ŠPILAUEROVÁ, Hana
In connection with economy globalisation, international cooperation of companies and expansion of international trade, the issue of exchange rates, transfer of currencies and exchange differences concerns companies more and more. The aim of this thesis was to show in theory as well as in practice how a company transfers assets and liabilities expressed in a foreign currency into Czech crowns by means of exchange rates. In the theoretical part, methods are described how to realise this transfer and abide by legal regulations concerning this issue. Next, accounting operations are given where it comes to creation of exchange differences. Data for the practical part were provided by the enterprise ESSA Ltd. On these data, the influence of exchange differences on the company's economic results in the years 2009-2015 is shown. The method of accounting exchange differences is presented on individual cases of accounts receivable and accounts payable. For orientation in the issue, model examples of other accounting cases are given where exchange differences may arise.
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Analysis of the Internet population
Puldová, Olga ; Hlavsa, Tomáš (advisor) ; Kudlík, Michal (referee)
This bachelor's thesis addresses internet population in Czech republic. The literary research is divided into four sections. The first section explains the concept of internet and discusses its origin and development. A general internet user and users of internet in European Union are characterized in the second section. The third section is focused on internet population of Czech Republic. The last section of research is dedicated to research companies engaged in analyzation of internet population in Czech Republic. The practical section of this thesis maps internet population in Czech Republic in the years 2010 to 2015 and predicts its progress in 2016. It analysis internet users in selected sociodemographic views: representation of men and women, age structure and education level. Data are described using exploratory data analysis and they are processed using time series in statistic software SAS.
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Transboundary eel (Anguilla anguilla) management plans
Lehoučková, Sabina ; Kalous, Lukáš (advisor) ; Nechanská, Denisa (referee)
In the bachelor thesis are collected and compared data obtained from available materials that deal with the issue of declining state of European eel (Anguilla anguilla) in European waters. Population decline was recorded already in the 80s of last century and throughout the range, which includes most inland and coastal waters of Europe and North Africa. The first chapter describes the species of Anguilla anguilla, developmental stages and migration cycle, who during his life this species pass. In the following part of the work is information on the Council Regulation (EC) No. 1100/2007 of 18 September 2007 establishing measures for the recovery of the stock of European eel. This regulation requires the individual Member States of the European Union to draw up plans Management of European eel on their territory if the area falls between habitats eel. The next section discusses the management plans for the Czech Republic, England and Wales, the Netherlands, Denmark and Spain. The management plans are then selected individual chapters devoted to the definition of the basin, which measures for the recovery of the eel population concerning the procedure for determining the target escapement levels of 40 % of adults with eel in marine waters and further concrete measures implemented by means of the watercourses which should be the target level achieved. The final part is devoted to the discussion, which are summarized and compared the measures used by Member States in the individual management plans. Furthermore, this part contains data on the eel population after the introduction of primary measures for its renewal.
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Evaluation of the management of selected governmental organizations
Piwowarziková, Ivana ; Homolka, Jaroslav (advisor) ; Jan, Jan (referee)
This Thesis Evaluation of the management of selected governmental organizations engages in characteristic of non-profit organizations and describe the management of contributory organizations of autonomous units. It is mainly focused on economy of Urban cultural center Klatovy and Urban library Klatovy.
In all observed years (2010 up 2014) organization was reaching better results in main activity. Contribution of the operation was always amended by profits from main activity. From made analysis arise, that the highest risks are from posibility of reducing the contribution of operation. Another threat is decreasing of income in connection with smaller number of visitors.
In Theoretical Thesis special documents and materials have been studied. In Research Thesis we have also used information and data published in summary budgets and accountant results of Allowance Organization MěKS Klatovy, MK Klatovy and MěÚSS Klatovy
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