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Inventory Management Study with Links to Supply Chains
Čejková, Eliška ; Juřica, Pavel (referee) ; Jurová, Marie (advisor)
The bachelor’s thesis is focused on the analysis of inventory management and analysis of supplier-customer relationships in selected company. Contains a theoretical knowledge description of the actual situation of the business in the company, analysis of supplier-customer chains concerning inventory, the conclusion, suggestions for improvement and possible recommendations for implementation.
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The impact of building isolation on CO2 concentration in flats
Čejková, Eliška ; Hovorka, Jan (advisor) ; Holcátová, Ivana (referee)
1 ABSTRACT This diploma work investigates the influence of thermal insolation at residential buildings on the concentration of CO2 (carbon dioxide) in indoor environment. The studied area is a housing estate of panel buildings (flats) in Sezimovo Ústí city. The present work notices a positive impact of thermal insolation on energy demands of buildings and it is mainly saving consumed heat energy which is also connected with emission lowering of carbon dioxide emissions. The main problem which is soluted in the work is that total insolation is usually done without any ventilation solution. It means that it has later a negative impact on indoor environment/air quality in flats. The main part if this work presents measurements of indoor air quality - CO2 concentration, air change rate, temperature and relative humidity in an insolated (with plastic windows) and a non-insolated (with the original wooden windows) flats. The measurement lasted for three days in selected pairs of flats - with plastic and wooden windows. The measuremet took place in bedrooms because the behaviour of residents of households was very similar during their sleep. The air change rate was then caculated from CO2 concentration decay during period of 3 hours without residents. The main aim is to quantify these differences. The conclusion...
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Inventory Management Study with Links to Supply Chains
Čejková, Eliška ; Juřica, Pavel (referee) ; Jurová, Marie (advisor)
The bachelor’s thesis is focused on the analysis of inventory management and analysis of supplier-customer relationships in selected company. Contains a theoretical knowledge description of the actual situation of the business in the company, analysis of supplier-customer chains concerning inventory, the conclusion, suggestions for improvement and possible recommendations for implementation.
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The tax system of Slovakia
Soukupová, Petra ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
This final thesis deals with the tax system of Slovakia. The main aim of the thesis is to capture the development of the tax reforms carried out in the Slovak Republic and the decription of the consequences of the resulting tax systems. The partial aim is the analysis of the Electronic Register of Sales. The first chapter defines the concept of tax reform and describes tax reforms in the world, then there are futher specified tax reforms of Czechoslovakia. The second chapter focuses on a big tax reform in Slovakia in 2004. The third chapter is devoted to the current tax system. The fourth chapter deals with the Electronic Register of Sales.
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The influence of reverse charge on cash flow of companies
Müller, Martin ; Čejková, Eliška (advisor) ; Klazar, Stanislav (referee)
The bachelor thesis deals with the influence of reverse charge on cash flow of companies. The thesis is divided into 2 parts. The first one is focused on description of VAT system. There are described the main features of VAT system and reverse charge. I also mentioned the differences between them. I also briefly outline harmonisation of VAT in the EU and fraud regarding the paying VAT. The key point of the second part is analysis of VAT system and reverse charge on cash flow of the illustrative company.
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Electronic Registration of Sales - potential benefits
Slavíček, Michal ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
The bachelor thesis is focused on a very topical subject. The main goal is to calculate an expected year-on-year change of VAT after the ERS was implemented (compare the years 2017 and 2016) in a sector of catering industry. The next goal is to compare the calculated result with estimation of Ministry of Finance. The first part of thesis is focused on a description of ERS. The second part deals with problems of tax evasion in catering industry. The final part is at first focused on the description of methods and data source, then the calculation of year-on-year change of VAT is made. The result of bachelor thesis is the comparison of estimated year-on-year change of VAT with estimation of Ministry of Finance and finally identify the reasons of deviation.
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Economic and social aspects of the VAT rate on selected products
Valdová, Kateřina ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The purpose of my Bachelor thesis is to analyse if installation of the second VAT reduced rate in the case of chosen products in Czech Republic was effective. I have examined three indexes. These indexes are administrative costs, price and amount of chosen products (gluten free food, books, baby food). The first part of my thesis is exploring administrative cost and tax incidence. The following is about description using reduces rates in Czech Republic and European Union this rates framework. Finally I have analysed evolution of administrative costs after installation of the second reduced rate was as beneficial as expected.
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Local taxes
Ďuriš, Daniel ; Sedmihradská, Lucie (advisor) ; Čejková, Eliška (referee)
This bachelor thesis is about local taxes and its analyses in Slovakia, city of Zilina. After 2004, since more power to municipalities was conferred, the attention is focused on the trend of tax rate and the range of authority of tax administrator in the 10 years period. Tax incomes and the debt of the city, which are in certain correlation with tax rates, are analysed in dependence on this trend. Hence, bachelor thesis´ goal is defined by description and analyses of general statutes and their undoubtful connections with local politics execution through tax politics.
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Vietnamese tax system - critical comparison
Vuongová, Hai Anh ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
This bachelor thesis deals mainly with the Vietnamese tax system and compares it with the Czech tax system. The tax system plays a very important role in the public budget, since it is the most involved in public budget revenue, so the state can afford to finance public goods for citizens. Each state has a different tax system, and this bachelor thesis has been processed on the basis of this idea.
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Tax system of Ukraine
Boiko, Oleksandra ; Čejková, Eliška (advisor) ; Klazar, Stanislav (referee)
The bachelor thesis deals with the tax system of Ukraine. Emphasis is placed on examining the tax system of Ukraine, particularly its structure and components, and process of harmonization with the legislation of the European Union. The thesis also analyses accession criteria of EU and appraisal of how Ukraine fulfills them. The second chapter also compares the tax system of Ukraine with the tax system of the Czech Republic, based on the tax mix.
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