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Distribution, ecology and conservation of critically endangered Alcon Blue (Phengaris alcon f. alcon) in the Czech Republic
Kupková, Barbora ; Sedláček, Ondřej (advisor) ; Pech, Pavel (referee)
The state of the populations of many insects is critical in the Czech Republic, other species have already extinct. Among the species balancing at the limit of survival is myrmecophilus Alcon Blue (Phengaris alcon), especially its ecological form (P. alcon f. alcon), which is associated with the Marsh Gentian (Gentiana pneumonanthe) during the early larval stages. The general aim of my work was to evaluate the current distribution of the Alcon Blue butterfly (P. alcon f. alcon) in the Czech Republic, to estimate the size of the remaining populations and to propose a practical action plan for conservation of the species in the Czech Republic. The analysis of the databases showed that the species survives theoretically in 11 localities. The field survey in 2016 revealed, however, that at five other sites a species in the recent past was extinct. The remaining 6 localities are concentrated in Southwestern Bohemia on a total area of only 20 hectares. Two population is however close to extinction. The cause of local extinction of Alcon Blues was the extinction of host plants. The main factors influencing the size of butterfly populations in the last localities were the abundace and vitality of host plants (number of fertile shoots, height). Part of my work was an attempt to reintroduce Alcon Blue to a...
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Detection of Fraud in Audit and Forensic Investigation
Kupková, Barbora ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. Statutory audit is being perceived as one of the means to detect fraud. But statutory audit often fails to satisfy these expectations, for it's objective is only in auditor's opinion to express, that financial statement doesn't contain material misstatement. Detecting fraud is a responsibility of the entity. As a result of discrepancies in concept of this responsibility between public and auditors arises expectation gap, which is one of the problems distinctly revealed in the beginning of the financial crisis, when big companies, whose financial statements were verified by auditor's unqualified opinion, found themselves in trouble. In this context the thesis specifies auditor's responsibility in the wording of International Standards on Auditing and Czech law. As more efficient anti-fraud means the forensic audit is being used, the thesis compares it with statutory audit especially in terms of detecting fraud.
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Srovnání daňové soustavy Česka a Slovenska
Kupková, Barbora ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
Práce se zabývá srovnáním daňové soustavy České republiky a Slovenska s hlavním důrazem na vliv daní na daňové poplatníky. Jedná se o porovnávání nejen stavu, ale i vývoje, protože reformy proběhly v nedávné době a některé ještě nejsou dokončeny. Na Slovensku byla v letech 2003/2004 provedena rozsáhlá reforma veřejných rozpočtů, jejíž součástí byly velké změny daňového systému, které byly přijaty s velkým ohlasem i v České republice a byly inspirací pro reformu veřejných rozpočtů započatou v roce 2007. Jako východisko reforem byla použita koncepce rovné daně, která se zdá být správným řešením v případě obou zemí. V práci se rovněž snažím nalézt hlavní změny v daňové soustavě a její struktuře od roku 1993, kdy došlo k rozpadu společného státu. Zabývám se i srovnáváním výše zákonných sazeb nejdůležitějších daní. Protože ke srovnání daňového zatížení nejsou tak důležité sazby zákonné, ale sazby efektivní, použiji k jejich zjištění zprávy mezinárodních organizací. Kromě sazeb se práce týká také řadou dalších aspektů, jako je složitost daňových zákonů, jejich transparentnost a spravedlnost.
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