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Attitude of non-governmental non profit making sector towards issue in the czech republic
Klepková, Kristina ; Muhič Dizdarevič, Selma (advisor) ; Moree, Dana (referee)
The aim of my MA thesis is a general survey of the area of employment migration of the non-profit sector in the Czech Republic. My thesis uses especially qualitative methods of data colleting in order to answer the key research questions. What are the present problems of non-profit organizations? How do these institutions evaluate the cooperation with the state sector, the private sector, and other non-profit organizations? What approaches do the emplyees of nonprofit organizations have towards migration policy and illegal migration? In which ways does the European Union influence the execution of nonprofit organizations?On the basis of analysis, and documentary background research I also try to answer the following questions: What is the capacity of the nonprofit sector in the area of emplyment migration? Does the regional devision of nonprofit organizations cover the current needs? Chat financial resourses are used by nonprofit organizations to support their activities? What types of projects focused on emplyment migration already exist, and (from the employee' perspective) which ones were the most welcomed?
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Social Therapy Workshop: The Application of the Quality Standards of Social Service
Svobodová, Ludmila ; Vorlová, Marie (advisor) ; Poláčková, Iva (referee)
The bachelor work "Social therapy workhop - the application of the Quality standards of social service" is focused on a Diaconia of the Evangelical Church of Czech Brethren activity of the Social therapy workshop in term of the creation of the Quality standards of social services. The main aim of the work is to answer the basic question: How a process of the application of the generally expressed Quality standards of social services into activities of the Social therapy workshop can procceed? The first part of the work is devoted to the chosen Social therapy workshop - its position in a system of social services, and a characterization of this particular service. The second part targets a creation of the Quality standards of social services. The work demonstrates particular cases how the workers deal with the generally formalized Quality standards, what questions they try to answer, and finally how a target group of clients influences their work. In the third part, the consequences of the common work on the Standards of the particular service on a basis of the service workers survey are described , i.e. we can find what the workers think about collective works.
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The capacity of the European Union to form a common foreign policy: The approach towards Russia during the crisis in Ukraine
Grycová, Adéla ; Rolenc, Jan Martin (advisor) ; Cibulková, Petra (referee)
The thesis deals with the issues of framing and europeanization of the foreign policy of the European Union in the context of an actorness of the EU. These two theoretical concepts are applied on the case of an approach of the Czech Republic and European Union towards Russian Federation during the crisis in Ukraine. The aim of this thesis is to find out if the European Union is capabble of affecting the behaviour of a member state in order to create unified and operational foreign policy. The first chapter deals with teoretical definition of the two concepts and detailed description of the stances of Czech Republic and European Union follows in the second one. On the basis of these chapters the assessment is conducted. The last part firstly concludes if any attempt of influecing is present and secondly the success rate of the attempt is evaluated.
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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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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Mortgage (of real property) and its tax aspects
Tomíček, Zdeněk ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
Mortgage Credit and its Tax Aspects Summary The mortgage credit is quite popular and many people use it to make their dreams of a new condo or villa come true. The occurrences in the mortgage market of the United States of America or the member states of the European Union had no influence on the Czech mortgage market, which means that people in the Czech Republic use mortgage credits very often. (ČSOB, one of the largest banks in the Czech market, completed its 2008 annual plan for selling mortgage credits in the end of June this year.) The dissertation is divided into two parts. The first part provides general information about the historical evolution, the related legal act and the main requirements for the mortgage credit. The second part deals with tax issues related to mortgages. The basic characteristics of the main Czech taxes are described first. Second, I consider the interest payments relating to the mortgage credit that can be deducted in some circumstances from the individual income tax payments. The last chapter of the second part of the dissertation is the practical one. I try to compare the burden of taxation in the different situations using four examples, in all of which the following general points are identical: I calculate the individual income tax of a single childless man71 with the...
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EU energy policy and its goals
Holoubek, Lukáš ; Ševčíková, Michaela (advisor) ; Ryvolová, Ivana (referee)
The aim of my BA thesis is to answer the question why the European Union is trying to have a common energy policy. I will start with the historical events which influenced the process of the economic integration of Europe. Among the milestones of this integration are the foundation of ECSC, the creation of Euratom, the oil shocks in the seventies, the publication of the White Book concerning the EU energy policy and of the Green Book of the European Committee and the Lisbon Treaty (if ratified). I will focus on the events which are leading Europe to solving the energy issue. I will also tackle the question whether by means of the common foreign policy Europe will gain energy independence of unreliable sources and safety. As a method I will use an analysis of the goals of the energy policies - why did the European Union set these goals and what will reaching these goals bring to the EU states. In the concluding part I will compare the goals of the EU energy policy with the Czech energy policy.
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Analysis of readiness of the Czech Republic for entry into the Eurozone
Skála, Martin ; Pavelka, Tomáš (advisor) ; Krameš, Jaroslav (referee)
The aim of this thesis is to analyze readiness of the Czech Republic for accession to the European Monetary Union. Although we celebrated 12th anniversary of our membership in the European Union, the Czech government still has not set a date of entrance to the Eurozone. The theoretical part of my thesis focuses on analysis of fulfillment of Maastricht criteria, which had to be fulfilled by each candidate country for membership in the currency union. In the practical part of this thesis I will evaluate the macroeconomics impacts of adapting the common European currency in new member countries. In conclusion, I will try to outline benefits and costs of membership of the Czech Republic in the Eurozone.
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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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