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Tax administrator methods for collecting and exacting of taxes
JAREŠOVÁ, Štěpánka
My work deal with the legislation of current problems in tax administration in the Czech Republic. The principal goal in improving tax administration is to increase its effectivenesss. Mainly enhancement of effectiveness in tax collection and achieving the situation when the tax administration is in accordance with the standards of EU member states to set long-term objectives for legitimate tax collecting and plannig its activity. With the EU entry, there is still growing importance and deepening cooperation in international tax affairs. In my work I mainly target the means which the Czech Tax Administrator use for tax exaction and I mention the most frequent barriers that obstruct the process of tax collection.
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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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Analysis of the bitter spirits category and the perception of the brand Becherovka Original in the czech market
Michelík, Martin ; Machek, Martin (advisor) ; Kolouchová, Daniela (referee)
The aim of the thesis is to analyse the bitter alcohol drinks market and to evaluate the brand image of the Becherovka Original on the Czech market and to suggest appropriate recommendations for improvements in perception of the brand amongst the younger generation of customers. The theoretical basis is defined to understand the terms as customer behavior, consumers buying process, brand elements, brand equity, brand value and brand image. In order to achieve the main objective the primary research was carried out. The research was provided by online customer survey. Based on the collected data the whole Czech alcohol market was analysed, with emphasis on the spirits market, especially on the bitter spirits category. Also, the brands marketing strategy was analysed. At last, the perception of the brand Becherovka Original on the Czech market was analysed. The data for the analysis were obtained by the theoretical basis and by the research. The conclusion contains suggested recommendations for the future prosperity of the brand.
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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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IT requirements management of insurance company
Dvorský, Petr ; Bruckner, Tomáš (advisor) ; Jungmannová, Barbora (referee)
The first part of thesis deals with theoretical knowledge, thus defining the concepts of recommendations from the field of requirements management. The second part focuses on the identification, analysis and subsequend design solutions to problems arising from working with the requirements. Methods for identifying problems are carried out workshop, participant observation and interviews with employees from the IT sector of the insurance company. The outputs of this work are proposals for improving requirements management, some of them are successfully applied in Kooperativa. The first draft, which was applied to create a process library. Further, of four different types of prioritization was selected and applied method that is defined by ITIL. Other outputs are design of new user interface of requirements software and starting to design a Change Advisory Board, which is compared to ITIL enhanced with additional features. Further was established Business Consultant Department, which has task of efficiently collecting client requirements and the supporting documents were created for this department.
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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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Accessability of Social Services in the Issue of Domestic Violence Against Women from the Perspective of Social Workers.
SVOBODOVÁ, Nikola
Domestic violence in Czech Republic has been for a long time and unnamed taboo. In the 1990's it came to legislative changes, none-profit organizations interested in this phenomenon were established and they started to promote this issue among the general public. Nowadays there is growing an intensive need that forces us to explore domestic violence in our country. The aim of the study was to ascertain the availability of social services for victims of domestic violence according to the opinion of social workers. There was used a qualitative research strategy. Data collection was conducted through semi-structured interviews with six social workers, who were selected by an intentional (purposeful) choice, and who all work in the field of assistance to victims of domestic violence. The theoretical part introduces the basic concepts related to domestic violence, its character, forms, reasons, the course of domestic violence, the typical profile of the offender and the victim. In the next section I focused on the legal framework, which is valid for the Czech Republic. One chapter is devoted to social services providing their assistance to victims of domestic violence. In the last chapter there are social services concretized to those, operating in České Budějovice. The practical part describes the results of qualitative research, based on individual case studies located in the appendix of work. Thanks to compiled research results there was an opportunity to look into the issue of assistance provided to victims of domestic violence in the regional capital city of České Budějovice, and find out whether this service offer meets the demand of the clients who use them. The results show what kind of various services organizations offer to its clients, in which catchment area, in what form and how many clients are they able to take. Research also showed that the offer of social services for the city of České Budějovice is sufficient, but according to respondents, there are still things to be improved. There is an option to contact a number of organizations providing assistance to victims of domestic violence. However, this situation is not as positive in the smaller towns of the South Bohemian Region. The work could, in my opinion, contribute to greater public awareness about service provided for victims of domestic violence.
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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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