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Tax optimization through tax havens - possibilities and risks
NEPOMUCKÁ, Martina
This work compares tax burden of selected entity among different countries with low or zero taxation, called "tax havens", to the Czech Republic. This work also informs about possible methods how to save taxes. Selected tax diagrams of accounting entity are sorted not only by the amount of the tax liability, but also by fees and others indicators that may influence the entity's decision. There are many risks, which are connected with tax havens. The theoretical part is concerned with the history of tax havens. Then, the term tax haven is defined by organizations like EU, Oxfam and so on. In the second part this theoretical part is dedicated selected tax havens. In the practical part the tax schemes are proposed. The chosen countries for tax diagrams are Netherland, Cyprus and the USA. The tax diagrams are ranked in two aspects - possibilities and risks. The best option for the selected entity is the tax diagram - Cyprus, because there is warehouse in Cyprus, income tax is low and risks are low
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Analysis of the risks associated with using dietary supplements by patients in pre-operative period
Faltysová, Anna ; Pokladníková, Jitka (advisor) ; Marešová, Helena (referee)
Charles University, Faculty of Pharmacy in Hradec Kralové Department of Social and Clinical Pharmacy Author Anna Faltysová Supervisor PharmDr. Jitka Pokladníková, Ph.D. Consultant PharmDr. Julie Zubrová Title of Diploma Thesis Analysis of the risks associated with using dietary supplements by patients in pre-operative period Objectives: The thesis deals with the problem of the dietary supplement use by patients in the time before surgery. The aim of the thesis is to evaluate the prevalence of dietary suplement use by patients before surgery. Another aim is to point to potential danger which could endanger the patient while irrational using of the dietary supplement before the medical interventions (interactions of dietary supplement, side effects of dietary supplement). Methodology: The questionnaire research was conducted in order to obtain the data. It was counducted between 9th May 2017 till 30th June 2018 at 9 departments of the University Hospital in Hradec Králové. In total 332 patients in the time before surgery were asked and 257 completed questionnaires were analysed. Results: From the results of the study we can see the prevalence of the dietary supplement use by the patients in the time before surgery, which amounts to 42 %. It was stated that most of the patients does not inform their...
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Risk Management in an Organization
TALACHOVÁ, Kateřina
The thesis is focused on risk management in the selected company STRABAG, respectively its branch of building and civil engineering in the Ceske Budejovice. In the literary review the theoretical knowledge of risk; for example a definition of risk, approaches to risk, classification of risk, is described. Further, in the review the six parts of the risk management process are explained. Finally, the crisis management and planning and risk register are described here. Then follows the characterization and historical development of the organization STRABAG and its branch of building and civil engineering in Ceske Budejovice. This is followed by an assessment of its current state using the company guidelines and standards. To obtain detailed information about risk management in the organization an interview was conducted with the Economic Director of the organization. A questionnaire survey was also carried out. The questionnaire was filled out by the employees involved in risk management in the organization. In the next chapter changes to improve risk management in the organization are proposed. Here you will find an analysis of a real project of the organization with the suggestions for improvement that are recommended in this thesis. Finally, a process map and a training proposal for employees with its detailed quantification are included. The proposed changes should help the company to develop its risk management.
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Communication between family and school: The case of a child between institutions in conflict
Machová, Natálie ; Viktorová, Ida (advisor) ; Smetáčková, Irena (referee)
The main goal of this diploma thesis is to map out the area of communication and cooperation between the pupil's parents and school in a conflict situation. At the same time, this thesis examines the impact of said situation on the optimal development of the child, who is in conflicting posture against the two institutions. The theoretical part is devoted to introducing the basic functioning of family and school, its mutual relations and forms of contact between the two institutions. It also illuminates the possible modes of cooperation between parents and school and possible conflicts arising from the relationship. Theoretical framework is focused on the child at the start of compulsory education and his main developmental tasks during the primary school age. The main focus of the thesis is the empirical part, undertaken in the framework of quantitative methodological approach. The case study focuses on a pupil and the critical points of conflict among the school and family as institutions and the child between them. Using analysis of documents, semi-structured interviews and observations, the complicated relationship of particular family and school was researched, and as well the impact of the relations on the development of the child. The findings suggest, that ineffective cooperation and...
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Project Management and Risks Visualization Support Tool
Přibylová, Kateřina ; Trchalík, Roman (referee) ; Kreslíková, Jitka (advisor)
This master thesis deals with the topic of risk management and explains its importance during project management in IT projects. It descibes every phase of the risk management life cycle and also methods and procedures used in each phase. After that the thesis focuses on decision analysis, mainly on decision trees and Monte Carlo simulation. The last part contains the design of an application for risk management and visualization. Prototype of this system has been implemented based on this design in PHP framework Laravel. Details of the implementation and testing are in the next part of this thesis. In the end there is an assessment with discussion of possible expansions.
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Risks Related to Marketing Tools Management
Vítková, Petra ; Bílková, Kateřina (referee) ; Novák, Petr (advisor)
The diploma thesis „Risk in the area of Marketing Tools“ contains analysis of Sonnentor s.r.o., its current state, suggestions for the improvements of marketing tools and risks which could emerge. The first chapter delas with theoretical solutions of the thesis where basic terms of the areas of marketing, marketing mix, communication mix and risk will be defined. In the second chapter of the analytic part, there is analysis of current state. The third chapter contains suggestions for marketing tools.
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