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Dopad implementace směrnice 2013/34/EU na administrativní zátěž mikropodniků
Oberreiterová, Monika
Oberreiterová, M. The impact implementation of the Directive 2013/34/EU on administrative burden of microenterprises. Diploma thesis. Brno: Mendel University, 2019. Member states were obliged to incorporate the directive into their laws with effect from 1 January 2016 at the latest. The diploma thesis introduces the directive including the development that led to its adoption. The Directive introduced a new categorization of entities, adding a micro category. An important part is also its acceptance in the Czech Republic. The Orbis database is used to select a suitable micro enterprise and quantify the potential impacts. In order to investigate the potential impact on the administrative burden of micro-enterprises in the Czech Republic, accounting alternatives are being examined, namely simple accounting and recording income with the application of flat-rate expenses.
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Specifika nestátních neziskových organizací v oblasti financování a účtování
Manová, Petra
Manová, P. Specifics of non-governmental non-profit organizations in the area of financing and accounting. Diploma thesis. Brno: Mendel Univerzity in Brno, 2019. The Thesis deals with the financing and accounting of non-governmental non-profit organizations. The changes caused by the amendment to the Accountin Act no. 221/2015 Coll., effective from 1 January 2016, concerning the areas examined NGO are defined. The Thesis defines problem areas related to accounting and financing of these organizations. Comparison of the surveyed areas with business entities was carried out. An appropriate instruments for evaluating non-governmental non-profit organizations and the system of subsidies was examined, including its influence on the economy of these organizations. In the Thesis is evaluated an administrative burden of these entities in relations to the fulfillment of accounting and tax obligations.
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Impact of introduction of the data box system on effective communication in public administration
Svoboda, Jiří ; Toman, Prokop (advisor) ; Sigmund, Tomáš (referee)
Diploma work deals with current aspects of information systems in public administration. The thesis assesses impact of introduction of the data box system on effective communication in public administration and evaluates to what extend the data boxes are beneficial to citizens of this state. After definition of terms used in this field, first part of the work is focused on the e-Government project and its four pillars. Further, thesis evaluates effect of the e-Government project on reduction of administrative burden for businessmen and on the lives of citizens in the information society. The following part of the work highlights gaps in the legislation, which creates rules for the data box system and has got an immediate impact on the efficiency of their operation. The work also surveys effects of the data box system introduction on effective communication between state and local governments on the citizens of our country. Diploma work points out the problems of the data box system, analyses their causes and offers possible solutions.
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Benefits of the Internal Market for the Business Environment
Bartková, Zuzana ; Adámková, Vlasta (advisor) ; Žamberský, Pavel (referee)
This thesis deals with the EU internal market, focusing on the recent developments related to the Single Market Act of 2010. At the same time, the work deals with a critical assessment of selected instruments of the internal market, improving the business environment and thereby promote the competitiveness of European enterprises. Selected instruments which are rated in the work were selected on the basis of the content of EU Single Market Act, specifically the thesis evaluates additional funding for businesses, instruments of the European public procurement system and ultimately the EU regulatory environment and tools for administrative burdens reduction.
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Business enviroment and barriers of entry with focus on the Czech Republic
Chovítek, Šimon ; Dočkal, Dalibor (advisor) ; Vostrovská, Zdenka (referee)
This study deals with the administrative barriers and their impact on business. Small and medium-sized businesses are the backbone of many economies, including the Czech one, nevertheless they face a considerable amount of administration and official restrictions on launch and during their activities. The aim of this work is to present the views of the economic community dealing with barriers to entry for emerging businesses. Furthermore, to examine the impact of these restrictions and the main factors that affect this area. On this theoretical basis it will be presented the current state of this area in the Czech Republic, which will be compared with selected countries. The comparison will lead to the identification of places where the Czech Republic has the potential to improve and suggestions of possible solutions.
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Cutting Administrative Burdens: Adopting the Standard Cost Model for Introducing of Data Boxes in Czech Republic
Byrtusová, Eva ; Gráf, Václav (advisor) ; Ryvolová, Ivana (referee)
In connection with present administration simplification trend, data boxes were established in Czech Republic. Data boxes improved Czech e-government. The aim of this thesis is to analyse launching of data boxes using the Standard Cost Model. This model was formed in Netherlands. Specifically are examined Law on electronic acts and autorized document conversion and its impact on companies. One-off cost and recurring costs are investigated. Furthermore, savings which occurred are analysed. In the final of this thesis there are summarized results and also realty of savings is considered.
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Administrativní zátěž podnikatelů v České republice a její vliv na ekonomiku
Nebeská, Daniela ; Písař, Pavel (advisor) ; Zeman, Karel (referee)
Vzhledem k tomu, že Česká republika je často kritizována spolu s Evropskou unií za nadměrnou regulaci podnikatelského prostředí, je cílem mé práce zmapování a zhodnocení administrativní zátěže podnikatelů v České republice. Provedu analýzu podnikatelské zátěže podnikatelů, která vyplývá z právních předpisů.Zjistím náklady, které podnikatelé vynaloží na splnění informačních požadavků a povinností, které jim ukládá stát a dále vliv administrativy Evropské unie na českou legislativu, respektive do jaké míry zatěžují ekonomiku České republiky právní předpisy přenesené z Evropské unie.Vyhledám metody resp. metodiky, které státní administrativa ČR využívá ke snížení administrativní zátěže podnikatelů. Zmapuji a vyhodnotím reformní kroky, které byly provedeny jednak na evropské úrovni a jednak na úrovni České republiky.V rámci Evropské unie se zaměřím na jeden členský stát, který reformy v této oblasti provedl a dále provádí a uvedu srovnání s ČR.
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