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Control in the field of financial activities
Šmíd, David ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee) ; Šramková, Dana (referee)
My dissertation starts with the overview of the history of financial control in the Czech lands. In the overview, I compare various controls having the power of the financial control with special attention paid to their mutual interference and overlapping. Performance of one type of control influenced implementation of other types of control. For many reasons, I decided to focus on the period starting in 1989. The years following the change of the regime in 1989 were very turbulent and rich in legislative initiatives. Some were successful, some less productive and I point out selected steps made in the area of control of financial activities, which lacked proper background and reasoning. On the other hand, many constructive proposals had been abolished for political reasons rather for their imperfectness. In other words - much alike the old totalitarian regime, the new authorities did not hesitate to make political decisions at the cost of the public interest. In the text of my dissertation, I examine the current financial control activities from the de lege lata point of view. Looking at the main body of relevant legislation - leaving aside the selected special laws which guide control by ways of special provisions - there are currently three acts, which guide the performance of "financial control"...
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The inspection activity of the municipal trade office in Mladá Boleslav
Hlaváčová, Martina ; Borská, Jana (advisor) ; Pavla, Pavla (referee)
This masters thesis deals with the analysis and evaluation of inspection activities of the Municipal Trade Licence Office in Mladá Boleslav.
In the theoretical part of the thesis, an analysis of the legal regulation of inspection activities as of June 30, 2015 is made.
The empirical part of the thesis deals with the process of inspection and comparison of the procedures of the individual phases of inspection pursuant to Act No. 552/1991 Coll., on state inspection, and Act No. 255/2012 Coll., on inspection (Inspection Code). It further describes practical experience as well as the problems that the inspection workers of the Municipal Trade Licence Office had to deal with in the course of administrative activities in connection with the amendment of Inspection Code.
In addition, the thesis deals with a questionnaire survey while its evaluation brings the answers to the question how business entities perceive inspection surveys conducted with regard to their business activities.
For the reason of comprehensiveness, the development in the number of business entities in the administrative district of the administrative authority, number of inspection surveys conducted, their focus, and possible sanctions, are documented, monitored in the period of last 10 years.
The work concludes with the summary of inspection activities from the point of view of the Municipal Trade Licence Office in Mladá Boleslav as well as from the point of view of business entities.
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