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Politicization - Issue of State Governance
Čermák, Michal ; Kohoutek, Jan (advisor) ; Potůček, Martin (referee)
Téma: Politizace jako problém státní správy Autor: Michal Čermák Vedoucí práce: Mgr. Jan Kohoutek Ph.D. Fakulta sociálních věd - institut sociologických studií - Katedra veřejné a sociální politiky Abstract The bachelor thesis deals with the problem of politicization of the Czech state administration. This problem is quite widely used in the media space, especially after every parliamentary election. However, nowhere is there precise data and description of how extensive this phenomenon is within the Czech state administration. This is mainly due to the unavailability of data directly from the Czech state administration. Due to the aforementioned unavailability of data, I decided to conduct qualitative research through interviews in this thesis. The interviewees were both experts in the field of public administration and politicization, and representatives of the largest political entities. By combining the opinions of experts and politicians, whose attitude towards politicization has not been mapped so far, I tried to get a new perspective on the issue of politicization and at the same time information from the practical functioning of public administration, to which politicians are close. Overall, the results suggest that the Czech civil service is not in as catastrophic a state as is sometimes presented...
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Coefficient of merchantability for forest stands its usefulness and future utilization
Vopálka Melicharová, Lenka ; Mejzrová, Lenka
Ministry of Finance has been repeatedly pointed out for the absence of merchantability coefficient for forest stands [4]. To calculate the coefficient of merchantability has to be available a certain amount of data. Coefficient of merchantability is annually updated by the Ministry of Finance. It is calculated from data of the sales made provided by the tax authorities on the basis of § 33 (3) of Act No. 151/1997 Coll. Data that Treasury receives from the tax authorities must be "cleared„ and those that might somehowskew the coefficient must be excluded. To determine the coefficient of merchantability, as already mentioned, it is necessary to have a certain amount of data, so number of all sales of the property must be large enough. Which is not, in the absence of data, available for all types of real estate.
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Process of IFRS development, endorsement and enforcement
Valášková, Mariana ; Mejzlík, Ladislav (advisor) ; Žárová, Marcela (referee) ; Tumpach, Miloš (referee)
The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech Republic, especially with legislative process of creating Czech accounting legislation. The due process of any accounting rules, whether standards or legislation, determines quality of these rules and consequently also potential level quality of financial statements prepared in accordance with such rules. Process of IFRS development and endorsement is to guarantee quality of standards that are the output of such a process. For global accounting harmonization, which requires transparent, reliable and comparable information in financial reporting across countries of the world, the IFRS due process is essential. The whole process of IFRS development, endorsement and enforcement, which develops IFRS as global accounting standards, also is connected with several obstacles associated to political and social aspects as well as to cultural differentiation. In the thesis the legal systems, as determinants of the nature of accounting regulation, are used for analysis and identification of possible natures of accounting regulation from global perspective. For global accounting regulation it is necessary its acceptance by major interested parties, specification of the range of entities for which it is meaningful and desirable, establishment of an independent, reliable and respected international professional organization in the role of standard-setter and development of a sophisticated, transparent and comprehensive standard setting process. Besides the thorough analysis of particular phases of IFRS due process, the thesis also maps current acceptance of IFRS in the world and describes endorsement process in Europe Union applied for the adoption of IFRS within its area, what provides an integrated view of current evolution in global accounting harmonization. Global accounting regulation, which requires the adoption and application of IFRS in their original range, still faces many obstacles. Less than half countries of G20 (ie 9 countries) requires the use of IFRS in their original form for listed companies. Problem with such acceptance of IFRS especially have the countries with tradition based on Roman law (continental European legal culture), where the creation of rules is exclusive subject to state. Quantitative analysis of IFRS due process performed on three selected projects of IASB agenda is a core of application part of the thesis. On the basis on the timeline the analysis follows particular steps of IFRS due process, especially from the perspective of particular comment periods quantified through the comments received, not only in number but also the composition of comments by geographical region and respondent type. The analysis showed the due process as complicated and time-consuming process leading to global consensus of opinions and also showed the importance of compliance of its complexity, which leads to general agreement on adopted solutions and to global acceptance of these solutions by all of the interested parties. The analysis of IASB due process leads into its comparison with legislative process of creating accounting legislation in Czech Republic. The comparison of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations for its improvement and increase efficiency. From the perspective of nature of accounting regulation the delegation of creating accounting rules from the state to the accounting profession is important especially to strengthen the quality, understanding and acceptance of accounting rules, which can be effectively ensured through the due process different from that legislative. The IFRS due process is an inspiration in this case.
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Education of Employees and Communication of the Ministry of Finance and Ministry of Agriculture
Lukášová, Veronika ; Vláčil, Jan (advisor) ; Ležatka, Radek (referee)
The diploma thesis deals with education and communication of the Ministry of Finance and the Ministry of Agriculture of the Czech Republic. The goal of this diploma thesis is to compare how both ministries educate their employees and how they communicate. The thesis will show if or what are the differences between the ministries in given areas. In the part that deals with the communication of the ministries attention will be paid to both, communication with the media and with the public. In the theoretical part methods and ways of education of employees that are used and theoretical bases will be generally given. In this part the thesis will also focus on regulations which the education of state employees should follow. In the practical part the expert interview method will be used to describe the system of education in both offices. In the area of communication the way, in which the ministries communicate with the media and with the public will be outlined and on the basis of media outputs in a certain interval a hypothesis that media are more interested in the Ministry of Finance topics will be verified. The thesis will compare both ministries in this way and make possible recommendations.
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Money Laundering
Holuša, Petr ; Schlossberger, Otakar (advisor)
This bachelor thesis deals with the money laundering and is divided into three parts. The first part includes international and czech law regulation of this issue. Following part of the theory defines money laundering methods and their launderers. In the final part I compare the success of an investigation of suspicious transactions in the selected countries.
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