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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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Specific features of nursing care provided to members of the Church of Scientology.
MATOUŠKOVÁ, Eva
The Church of Scientology was officially registered in Los Angeles in 1954. It is present in more than 150 countries of the world, and is professed by over 8 million people. The founder of the movement is the American author of science fiction and fiction, Laffayete Ron Hubbard, who conducted research in the sphere of the human spirit, summarised in his books "Dianetics". Later on, he focused his research on spiritual beings and their abilities. This gave rise to an applicable religious philosophy - Scientology. It has not been possible to register the Church of Scientology officially in the Czech Republic so far, and therefore it acts as the civil association of "Dianetické centrum" (the Dianetic Centre). The number of its members and sympathisers in this country is not very high, reaching approximately 800 persons. Still, it is important for us to know the differences of this minority, to be able to provide its members with nursing care corresponding to their specific needs. This subject is dealt with by the multi-cultural nursing care studying cultures and religions from the point of view of nursing practice. In connection with globalisation, this subject becomes even more topical. The national, cultural and ethnic structure of the population undergoes gradual changes and the number of foreigners legally residing in the territory of the Czech Republic keeps growing. For this reason, it is important even for nurses to be prepared and have at least the minimum knowledge of multi-cultural / trans-cultural nursing care that will enable them to provide adequate nursing care respecting the specifics in question. The objective of my thesis is to get to know the specific features of nursing care provided to members of the Church of Scientology and to establish the specific features of their life style. To meet the objectives, I set five research questions. Research question 1: Do members of the Church of Scientology have specific needs when they are being provided nursing care? Research question 2: What is the attitude of members of the Church of Scientology to the health care provided in the Czech Republic? Research question 3: Do members of the Church of Scientology have specific spiritual needs? Research question 4: What attitude do members of the Church of Scientology have towards their health? Research question 5: Do members of the Church of Scientology have a specific life style? To collect data for fulfilling my research objectives and obtaining answers to the research questions, I applied the method of qualitative research. To conduct the qualitative research I used the technique of a semi-structured interview with the members of the Church of Scientology attending the Dianetic Centre in Prague. The interview contained altogether 46 questions divided into four areas, and the participants were four men and four women of different ages and different lengths of being members of the Church. The qualitative examination established the main and most distinct specific feature in providing nursing care to members of the Church of Scientology, which is maintaining silence at the time when human mind is weakened. Further, the research showed that scientologists respect physicians and do not exclude them in cases of accidents or danger of life. They normally undergo preventive examinations and do not object to being vaccinated provided that they are supplied with sufficient information. The only exception is psychiatry. Being provided with assists constitutes the only spiritual need, and the Church of Scientology has no specifics in terms of diet. This thesis may be used as a study material for general nurses and students of nursing studies, to expand knowledge in the field of multi-cultural / trans-cultural nursing care, which will facilitate providing culture-specific nursing care to members of this religious minority.
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Rational numbers for the future teachers on primary school
SVITÁKOVÁ, Jana
This thesis presents comprehensive study material relating the subject of rational numbers for students trained to be teachers at primary school. I am mainly concentrating on qualities of racional numbers and their methodology in the theoretic part. I am checking the level of school knowledge in the subject of racional numbers in the operative part. I was concentrated on pupils at 2nd and 4th classes of Primary School in Choustník and on students of the pedagogical faculty at South Bohemia University in České Budějovice. Task collection for students trained to be teachers at primary school and also for teachers in profession is part of my thesis.
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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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Motivation and evaluation of empolyees
Sinkulová, Anna ; Legnerová, Kateřina (advisor) ; Šmíd, David (referee)
My bachelor thesis is focused on motivation and assessment of employees in the company. The aim of this thesis is to investigate the influence of team building and benefits on employees' motivation. Literature based theoretical part of my thesis describes and investigates the real meaning and purpose of motivation and basic motivational concepts. Furthermore, I outlined the basics behind employee benefits, team building and also stated the current given trends in these areas. The practical part is focused on benefit and workplace research and their impact on the general motivation to work and the relations between the employees of the Czechoslovak Commercial Bank (ČSOB). In order to collect the best results, I used the method of questionnaires. Respondents were asked to answer questions considering their satisfaction with the system of employee benefits and the importance of teamwork. Based on the survey results I propose certain changes that should lead to motivation improvement and better job performance.
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Manuscripts VBF
Hrabalová, Lucie ; Holý, Jiří (advisor) ; Wiendl, Jan (referee)
In the days of normalization there was a lot of groups in Czechoslovakia which were spreading the literature, which couldnt be published in the state's publishers. Manuscripts VBF was one of them. This edition was different because it focused on publishing collected works of three authors, who had been already not alive. Manuscript VBF was established on the beginning of seventieths by Bedřich Fučík and Vladimír Binar to publish Jakub Deml's writtings. The Jakub Deml's writtings was orginized to fourteen volumes. Thirteen of them were being published since 1978 to 1983, the fourteenth one wasn't finished. Meanwhile the decision came to publish also Jan Zahradníček's writtings and Jan Čep's writtings. Vladimír Binar prepared Bedřich Fučík's writtings after Bedřich Fučík had died. There was a side product called Bibliotheca of Manuscripts VBF, in which some works of the organizators and their friends were published. The thesis includes an annotative bibliography of the edition and an interview with Vladimir Binar. The purpose of this thesis was to make a bibliography of Manuscripts VBF, compile information about this edition and add a worthful witness of one of its organizators - Vladimír Binar.
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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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