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Changes in consumption taxes in EU Member States in connection with the harmonization process
PLACHÁ, Denisa
This thesis deals with the consumption taxes changes in the Member States of EU in relation with the harmonization process. Its goal is to find out via chosen indicators, whether the influence of the harmonization processes in an area of value added taxes and excise duty, brings Member States of EU closer in an area of consumption taxation. As the main method of data processing is used the cluster analysis for which three indicators of tax burden are selected. Via analysis the cluster processes are used in selected years 2000 and 2017. All Member States are included with the exception of Croatia and that is because absence of the data. The data that are used in the cluster analysis are extracted from the Eurostat and from the database of European Commission. The states are divided according to the similarity of taxation into particular clusters. The results are presented in a form of graphical outputs the so called dendrograms. The conclusion is comparison of researched years according to the harmonization process. According to the cluster analysis results gained via selected consumption tax indicators, there is no converge occurring in 2000 to 2017 between original EU-15 states and the new Member States which have joined EU in 2004 or later.
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Motivation System and Care of Employees in Selected Enterprise
PLACHÁ, Denisa
The goal of this thesis is to describe and evaluate motivation system and care of employees in selected enterprise ČEVAK a.s. It is focused on basic terms of motivation and care of employees and on theories of work motivation. In the second part it presents enterprise ČEVAK a.s. where the research is performed. The thesis presents thorough description of motivation in the enterprise. It also compares this system to some theory of motivation. The results of questionnaire survey which are acquired from employees are presented in a form of graphical outputs. Research and comparison of all acquired information are processed into my own suggestion on improving of the motivation system and care of employees.
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The Human in the Countryside
Plachá, Dana ; Dvořák, Jaroslav (advisor) ; Cikánová, Karla (referee)
This work is built on the cycle of the large paintings on the theme A MAN IN LANDSCAPE. In the practical part my paintings are documented and their rise and making are described there. The practical part is based on the theoretical part, in which I mention works and authors, who are near upon my creation or I was inspired with them. Didactic part includes art motives and illustrations of children^ s works on the theme A MAN IN LANDSCAPE.
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