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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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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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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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Specifics of prenatal care for women from certain minorities in the gynecological clinic.
NOVÁKOVÁ, Markéta
Due to the fact that from the 1990s there has been a noticeable increase in the number of foreigners residing in the Czech Republic, it is necessary to respect their cultural specifics in health care. Many foreigners in our country have a long-term or permanent residence and have families here. Increasing emphasis is given to care for pregnant women. In the pregnancy period, the woman experiences significant physical and mental changes. The main aspect of caring for a pregnant woman is the continuous monitoring of the health and proper development of the foetus. For midwives to be able to provide quality care for patients from different cultures, they must be culturally competent and empathetic enough to handle the specifics of working with these pregnant women. Many complications in nursing care are caused by a communication barrier that arises between the medical staff and the patients, even if they are of the same nationality and speak the same native language. The risk of communication problems increases in the case of women from minorities. The objectives of this thesis are: Objective 1: Determine how women from selected minorities view the prenatal care in the country. Objective 2: Map the knowledge that midwives have of the specifics of care in individual cultures. The following research questions were determined: 1) How do women from selected minorities perceive the prenatal care in the Czech Republic? 2) To what extent is the culture of the client respected during care? The practical part was elaborated based on qualitative research. Data was collected using semi-structured interviews. Respondents were asked the same questions, but these were elaborated on during the interviews, which led to the subsequent categorization of interviews. A total of 20 basic questions were compiled. The research sample consisted of six pregnant women and four midwives. The criterion for selection of the pregnant women was Vietnamese or Ukrainian nationality. The criterion for choosing midwives was that they had to be employed at gynaecological and obstetric clinics. From interviews with midwives clear that they strive to respect the wishes of all patients, both those related to their culture and environment from which they came, as well as those related to their character and personality. However, the research also shows that there are also slight doubts that could lead to misunderstandings, and these are solely due to lack of information. Therefore, the output of this work should be the organization of a seminar or a contribution within a conference, which would provide healthcare professionals with basic information and experience in the care of patients from selected minorities in Czech health care facilities. The topic of this seminar could be: "The specifics of caring for selected minorities in Czech health care." The first part of the research sample consisted of pregnant women who have different experiences with care in their home country. In their testimonies they mention minor shortcomings, but are satisfied with the care provided in the Czech Republic and some of them expressed that they are certain that this level of care could not be provided to them in their home country.
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The Liberation of Pilsen 1945 in Photography
Křenová, Tereza ; SILVERIO, Robert (advisor) ; JANOŠČÍK, Václav (referee)
This bachelor thesis deals with liberation of Pilsen in May 1945 by american army in photography. The aim of this thesis is finding and collecting archival materials and placing them in a historical-political context. Communist regime changed the portrayal of historical events and directly influenced the amount of exisiting photographs, documents and lives of those who created them. Important part of this bachelor thesis is working with those archival materials – particularly with photographs capturing arrival of Americans and their stay in Czechoslovakia at the end of WW2. Both professional and amateur photographers created valuable photographs as they witnessed the liberation of Pilsen. These photographs became in spite of communist propaganda a clear evidence that Pilsen was liberated by american army.
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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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