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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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The motivation of blood plasma donors between the ages of 18 to 26 in the Czech Republic in 2016
Vilímková, Helena ; Barák, Vladimír (advisor) ; Krebs, Vojtěch (referee)
This bachelor thesis deals with the motivation of blood plasma donors between the ages of 18 to 26 in the Czech Republic in 2016. The first part of the work defines and describes the system of blood donation and its components in the Czech Republic. Furthermore, the work examines fundamental theoretical concepts concerning blood plasma donation and it also explores private plasmapheresis donation centers. Finally, it inspects the motivation of blood plasma donors. The practical part of the thesis analyses author s empirical research. The collected data showed that the biggest motivation factor is financial compensation, despite the fact that positive feeling about oneself goes hand-in-hand with the financial reward in most of the cases. The rationale behind this practice is student s need to enhance their financial situation as they are yet to have full income.
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Investment Decision Making of State and Local Governments
Kula, David ; Fotr, Jiří (advisor) ; Ochrana, František (referee) ; Potluka, Oto (referee)
The topic of this dissertation thesis is collection, analysis and evaluation of information about investment decisions making within public administration bodies. The investment decision making is examined in relation to allocation of public funds on investment activities and projects. The main goal of this thesis is to analyze and evaluate the current status of the investment decision making within the public sector. Subsequently the goal is to offer new or updated knowledge related to these issues, and bring recommendations to improve the investment decision making of public administration bodies. At first, there are described current knowledge in the field of investment decision making. This is followed by an analysis of assessment methods used for evaluation and selection of investment projects. The work is completed by recommendations for investment decisions making in the form of a normative model. The model should increase benefits of public investment expenses for society. There are used data obtained through a questionnaire survey of 430 subsidized firms, 169 state organizational units and state funds and 130 cities, boroughs and counties. Another important source of information was secondary data of selected ministries and agencies, legislation and literature.
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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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Using of the Care benefit by Users of Social services
ŠINÁKLOVÁ, Marie
The bachelor thesis deals with the widespread social benefit, the attendance allowance and problems associated with it, which implies the main objective of this work, to find out how or what for this allowance is used. This thesis consists of a theoretical and a practical part. In the theoretical part I focused mainly on the purpose, the principles and basic functions of the allowance. I have also described who is and who is not entitled to the allowance, and when such entitlement may extinguish. In this part, I also focused on what the allowance is intended for and what it has to be properly utilized for. Furthermore, I mentioned in my thesis the inspection in accordance with the Social Services Act and the means of protection applied by the state in order to prevent the abuse of the allowance. In the theoretical part, I also mentioned the history of this allowance when it still was an allowance for attending a close person. Due to the fact that the attendance allowance is intended for people who are disadvantaged in some way, I also put a chapter on disability into the theoretical part, where I gave a definition of disability, its types and forms or for example specific needs that result from such disability. In the second, practical part, the qualitative research method was applied. Data collection was conducted by questioning using the technique of a semi-controlled interview. Interviews were conducted with six communication partners that I have selected using the "snowball" method, so called accretion. The aim of this thesis was mainly to determine how or what for the attendance allowance is used by ist beneficiaries. Whether the amount of the attendance allowance is sufficient for its users to cover the costs of providing the social service. Whether users because of the low value of the attendance will be required to limit their individual needs and interests in some way. Whether users have identified some changes after the amendment of the Social Services Act. For the above objectives I tried to get the answers needed to solve the respective issue.
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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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Nursing care for woman at minor gynecological surgeries
KÁPLOVÁ, Veronika
Minor gynecological surgeries are defined as surgeries after which the patients are dismissed from hospital to home care within 12 to 24 hours. The purpose of pre-surgery care provided by a midwife is to ensure thorough somatic and mental preparation of the patient for the surgery. The patient is required to sign all necessary consents with the surgery, she shall be informed about the course of pre-surgery care, the surgery itself, post-surgery recovery and naturally also about all risks involved. The result of a consistent instruction provided by a midwife shall be a patient who is calm and mentally prepared for the surgery (Henková, 2010; Repková, 2006). The bachelor thesis includes a theoretical part and a practical part with research. The theoretical part focuses on minor gynecological surgeries and nursing care before and after the surgery. The objective of the bachelor thesis was to survey the level of awareness among women about minor gynecological surgeries. Two research questions were formulated to meet the objective: what the level of awareness about minor gynecological surgeries is among women and which method of information provision would be appreciated by women. The research part of the bachelor thesis employed the method of qualitative survey. The data were collected by means of semi-structured interviews. The surveyed set of respondents consisted of 8 women. The interviews were conducted from the beginning of February to the end of March 2014. The survey was expected to provide information about whether the women had been sufficiently informed about minor gynecological surgeries. For the category of pre-surgery period we investigated the following: What is the experience of women with previous nursing care? To what extent were the women informed by their local gynecologists and were they sufficiently informed in the hospital before the surgery? The results have shown that most of the respondents did not have any previous experience with nursing care. Two respondents said that they had previously undergone a minor surgery and that they were content with the nursing care. Results of the survey have shown some gaps in the form and quantity of information provided in medical offices of the local gynecologists. One half of the respondents were not content with the information provided in the medical offices. The information provided in the hospital before the surgery was assessed positively by five respondents out of eight and they appreciated particularly the personal and accommodating approach, professional conduct and empathy. For the category of post-surgery period we investigated how the respondents saw the approach of the nursing staff in the operating room. The results have shown that the respondents evaluated positively particularly the fact that the physician introduced himself/herself to the patient and provided information about the subsequent care. For the category of post-surgery care we also investigated subjective feelings of the respondents after the surgery, their awareness of the post-surgery regime at home and the form of information provision. Results of the research suggest that patients are highly perceptive, particularly when it comes to friendly gestures and words. The information about the home post-surgery regime was rated positively by one half of the respondents and negatively by the other half. On the other hand, they appreciated the personal and accommodating approach and professional conduct. Most of the respondents were content with the form of information provision. Some of them would have appreciated to have a leaflet or information brochure containing all important information. The theoretical part of the bachelor thesis can be as used as a study material for future students of midwifery at the Faculty of Health and Social Studies of the University of South Bohemia.
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The Finnish Landscape Photography and Its Role in Helsinki School
Bureš, Mojmír ; SILVERIO, Robert (advisor) ; Ledvina, Josef (referee)
In my bachelor thesis I am focused on the images of the Finnish landscape photography and relationship to nature due to the harsh geographical conditions. I will describe the political and cultural influences that affected the aesthetic thinking about perception of scanned landscapes. Furthermore, I would like to deal with the influence by art that have shaped and inspired the Finnish authors and compare it with the perception of the country abroad. For example Dieseldorf photography school (Bernd and Hilla Becher, Andreas Gursky), Japanese photographers (Hiroshi Sugimoto, Rinko Kawauchi) Czech photographers (Josef Sudek, Josef Koudelka) and the others .
List of the authors:
Into Konrad Inha, Caj Breme, Ismo HÖLTTÖ, Arno Rafael Minkkinen, Ilkka Halso, Maija Savolainen, Eeva Karhu, Kalle Kataila, Jyrki Parantainen, Elina Brotherus, Maanantai Collective, Mikko Rikala, Sandra Kantanen, Tiina Itkonen, Jorma Puranen, Susanna Majuri, Petri Juntunen, Eija-Liisa Ahtila, Nanna Hänninen, Pentti Sammallahti, Karl Emil Stahlberg, Riitta Päiväläinen, Marja Pirilä, Ritva Kovalainen, Sanni Seppo, Juha Suonpää
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