The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance with valid tax laws, regulations, decrees.

The Mud Bay, British Columbia study site is located on eastern shores of Mud Bay, south of the Serpentine River, west of the King George & 99 highways, and north of the Nicomekl River in the Vancouver suburb of Surrey. The site consists of approximately 400 hectares of land. The site is bordered by a growing community on Panama Ridge to the north and Crescent Beach to the south who are exploring the study area. The site is also a rich biologically productive area that lies on the Pacific Flyway route for migratory birds. With the increasing population and the rich ecological significance of the site, it seems natural to explore the possibilities for a greenway on the site. This is further proven when looking at a map. One notices that Mud Bay sits as a greenway gap in Boundary Bay. To the east is the Boundary Bay Park Network, and to the south is Crescent Beach. If Mud Bay were to become a greenway, then one could potentially follow the Boundary Bay shore and walk from Blaine to Point Roberts USA and would form part of a border to border trail. Currently, when one reaches Mud Bay, one must leave the shore and travel far inland to regain the waterside trail. A Mud Bay greenway would fill in the gap for a greenway corridor along Boundary Bay. A Mud Bay greenway would also fill in the gap that the Serpentine Fen Nature Reserve has with Mud Bay. Currently, the Serpentine Fen Nature Reserve is separated from the Bay. With the creation of a Mud Bay greenway that is designed for the sensitive habitat, Serpentine Fen would be better connected with the bay and it would help maintain the site as important feeding and resting ground along the Pacific Flyway. These are the issues and factors that were considered in the project. The project developed a greenway that is sensitive to wildlife while allowing for recreation to take place within it. The greenway design is structured so that it can be implemented over a period of time to form the final design. / Applied Science, Faculty of / Architecture and Landscape Architecture (SALA), School of / Graduate

Master's Thesis describes topic of intergenerational communication, which is important part of society. It's goal is to suggest an effective communication strategy on workplace for managers. Each country perceives age differently; therefore the thesis is in general focused on Czech corporate environment. The theoretical part defines the concept of communication, internal communication of companies and communication styles of key generations of the late 20th century. The practical part includes questionnaire form with both open and closed questions and survey took place in selected organizations, operating in the Czech Republic.

Orientador: Luiz Carlos Dias / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Quimica / Made available in DSpace on 2018-09-11T21:06:50Z (GMT). No. of bitstreams: 1 Oliveira_LucianaGonzagade_D.pdf: 18031762 bytes, checksum: 04ea400b85a4b1838b77cc85e515701b (MD5) Previous issue date: 2004 / Doutorado / Quimica Organica / Doutor em Quimica

abstract: The members of Generation Z are often referred to as "digital natives," having been born between 1995–2012, into a time of significant technological advancements. Members of Generation Z were between the ages of 7–24 years old in 2019. The world Generation Z knows has been impacted by the current technological environment including the use of personal smartphones and smart devices, the rise in social media use, and the preference of texting and instant messaging over voice/phone communications. The oldest members of Generation Z are just starting to enter the workforce. While there are studies on Generation Z's personal communication preferences and habits, there is very little research how these preferences and habits will impact business communication. This study examines specifically the older members of Generation Z, between ages 18–24 years old, who are currently in the workforce. The study gives insight into how Generation Z's personal communication habits are impacting their expectations of business communication.. The study includes results of a survey of 207 participants and in-depth interviews with six Generation Z members. The survey included both quantitative multiple choice and qualitative open-ended questions on the respondents’ personal and workplace communication habits and expectations. The in-depth interviews expanded on the findings of the survey and added additional context to many of the survey's findings. Through researching the habits and expectations of members of Generation Z who are currently in the workplace, the study uncovered many unexpected attitudes and behaviors among working Generation Z respondents. These insights include: the respondents’ awareness of the negatives of technology usage, differences in personal preferences and professional behaviors, the self-regulation of technology usage, and the concern for boundaries between personal and work life. / Dissertation/Thesis / Masters Thesis Technical Communication 2020

Nach der Euro-Einführung und der Jahr-2000-Umstellung stellt der Umbau der heutigen Kernanwendungssysteme auf den Großrechnersystemen unter z/OS die nächste große Herausforderung dar, insbesondere bei Unternehmen im Financial-Services-Bereich (Banken und Versicherungen). Der vorliegende Beitrag führt in die Systemarchitektur einer „Transaktionsmaschine“ ein, die als Middlewarekomponente für das Reengineering von Kernanwendungssystemen verwendet werden kann. Die Transaktionsmaschine stellt einen neuartigen Ansatz dar, der geeignet ist, die Herausforderungen im zentralen Serverbereich der großen Unternehmen und staatlichen Organisationen zu adressieren. Der Fokus liegt hierbei auf dem Entwurf der abstrakten Systemarchitektur und deren Charakteristika, geprägt durch funktionale und nichtfunktionale Anforderungen. Als praktische Beispielszenarien werden Projekterfahrungen der Firma IBM im Umfeld von Abwicklungssystemen bei Transaktionsbanken aufgezeigt. / This Paper introduces a new System Architecture of a Transaction Engine which can be used as a middleware component to reengineer core application systems. Starting with the requirement analysis in an existing customer environment and mapping these to key design criteria’s this paper leads to the design of an abstract System Architecture. At the end we show how this Transaction Engine could be used in a real customer environment as a platform for reengineering core application systems. We are using some practical example scenarios based on IBM’s experience in the transaction banking area.

This Master theses examines revenue from implementing financial transaction tax in the European Union. Furthermore, it analyses partial or full replacement of current own resources with this tax.

Even though there is a multitude of observational evidence from cosmology and astrophysics, the standard model does not include a suitable dark matter candidate and therefore physics beyond the standard model is necessary. There are hypotheses of what the particle candidate could be coming from theories such as supersymmetry or extra dimensions. The processes producing these particles are understood very well from the theoretical perspective. The problem is that these processes have not been observed in any detectors. Therefore the nature of the dark matter remains unknown. However, it is clear that the dark matter-particle interacts with ordinary matter through gravity and in general, candidates may also interact through the weak force. These candidates are called Weakly Interacting Massive Particles. Therefore, by studying weak processes (weak in the sense that the processes are interactions mediated by a force weaker than the Electro-Magnetic and Quantum-Chromo dynamical-forces, not necessarily the weak force of the standard model) in the large hadron collider it may be possible to pose constraints on the dark matter signatures. One possible process which specifically involves the standard model electroweak interaction, which will be the model for the project, is the emission of scalar dark matter particles from the Z boson,which would result in a final state characterized by a Z boson and missing transverse energy. Simulations of the model and calculations of the cross section are done for different masses, ranging from 20−680 GeV, of the scalar dark matter particle and then compared to a standard model background process. Investigations are made whether or not it would be possible to detect darkmatter signals in the background. With the assumptions made, the results indicate that a signal from dark matter with a mass of around 40−150 GeV could not be rejected up to 5σ.

Urbanová, P. The compliance costs by micro and small businesses. Diploma thesis. Brno: Mendel University in Brno, 2018. This diploma thesis deals with the compliance costs of taxation incurred by micro and small businesses that use the external processing of accounting and taxation. From a tax point of view, it focuses on corporate income tax and value added tax. In the first part of the thesis, the taxes and the compliance costs of tax-ation are characterized and this part deals with the categorization of accounting units and the results of similar research too. The next part of the thesis describes the companies, methodology approach and the results of the determination of the compliance costs of taxation for each tax from different aspects of the division of enterprises. Finally, an econometric analysis is done.

Denna studie syftar till att belysa medarbetarnas värderingar under organisationsförändringar och därigenom få förståelse för hur Generation Z skiljer sig från tidigare generationer. Syftet med denna studie är att undersöka och jämföra värderingar av ledarskap mellan Generation Z och tidigare generationer vid organisationsförändringar. Studien söker svar på vilka aspekter av ledarskap Generation Z och tidigare generationer värderar vid organisationsförändringar och om dessa värderingar skiljer sig mellan generationerna.   Undersökningen grundas på en kvantitativ tvärsnittsstudie där data samlats in genom enkäter. Enkäterna har skickats ut via sociala plattformar och har sammanlagt 137 respondenter som alla förvärvsarbetar fördelat på fyra generationer. Mätverktyget är en omarbetad form av “Developmental Leadership Questionnaire" (DQL) av Gerry Larsson. Datan har analyserats med hjälp av medelvärdesanalys, T-test och en envägs ANOVA (variansanalys) med tillhörande post-hoc-test.  Studiens resultat tyder på att det finns statistiskt signifikanta skillnader i vad generationerna värderar för ledarskap vid organisationsförändringar. Resultatet visar på en statistiskt signifikant skillnad där Generation Z generellt sett värderar de transaktionella ledarskapet aspekterna högre än övriga generationer. Resultatet visar att samtliga generationer motsätter sig aspekterna för icke-ledarskapet. Jämfört med tidigare generationerna visar resultatet att Generation Z har ett högre intresse av att vara delaktig vid organisationsförändringar, samtidigt som de värderar att känna ansvar för enhetens mål lägre jämfört med övriga generationerna.   Studien konstaterar att Generation Z skiljer sig från tidigare generationer i ett flertal aspekter men i större utsträckning gentemot Generation X än Millennials. Studiens resultat indikerar att det blir allt viktigare för arbetsgivare att anpassa sitt ledarskap, där generationernas unika drag kan vara en god utgångspunkt. / This study aims to shed light on employees' values during organizational changes and thereby gain an understanding of how Generation Z differs from previous generations. The purpose of this study is to investigate and compare leadership values between Generation Z and previous generations during organizational changes. The study seeks answers regarding which aspects of leadership Generation Z and previous generations value during organizational changes and whether these values differ between the generations. The research is based on a quantitative cross-sectional study where data was collected through surveys. The surveys were distributed via social platforms and a total of 137 respondents, all of whom are employed, participated, representing four generations. The measurement tool used is a modified version of Gerry Larsson's "Developmental Leadership Questionnaire" (DQL). The data was analyzed using mean analysis, t-tests, and one-way ANOVA (analysis of variance) with accompanying post-hoc tests. The results of the study indicate that there are statistically significant differences in what the generations value in leadership during organizational changes. The results show a statistically significant difference where Generation Z generally values transactional leadership aspects higher than the other generations. The results also indicate that all generations oppose the aspects of non-leadership. Compared to previous generations, the results show that Generation Z has a higher interest in being involved in organizational changes while valuing a sense of responsibility for unit goals lower compared to the other generations. The study concludes that Generation Z differs from previous generations in several aspects, but to a greater extent compared to Generation X than Millennials. The results of the study indicate that it is increasingly important for employers to adapt their leadership, where the unique characteristics of the generations can be a good starting point.