Management Summary Die Orthopädie- und Rehatechnik Dresden GmbH ist ein innovatives Unternehmen der Orthopädietechnik in Dresden und der kompetente Partner für Gesundheit, Wohlbefinden und Mobilität. Ein Schwerpunkt liegt bei der Fertigung orthopädischer Hilfsmittel. Dabei wird die gesamte Bandbreite möglicher Versorgungen abgedeckt. Diese sind: — Bein- und Armprothesen, — Bein- und Armorthesen, — Korsetts zur Behandlung von Wirbelsäulendeformationen, — Sitzschalen für Rollstühle, — Orthopädische Maßschuhe. Mit hoher handwerklicher Präzision werden die Hilfsmittel in der eigenen Werkstatt individuell für jeden Kunden gefertigt. Die Wertschöpfungskette besteht abhängig von der Versorgungsart aus unterschiedlichen Bestandteilen. Allgemeingültig für alle Versorgungen sind: — Maßnahme beim Kunden, — Modellierung und Erstellung von Positivmodellen, — Herstellung der Hilfsmittel bis zur Anprobe, — Anprobe und Anpassung der Hilfsmittel, — Endmontage und Fertigstellung der Hilfsmittel, — Einweisung in den Gebrauch sowie Auslieferung. Sinkende Vergütungen durch die Krankenkassen, stark zunehmende Versorgungszahlen und die immer schwieriger werdende Gewinnung von Fachpersonal erfordern eine Straffung der Wertschöpfungskette. Erreichbar ist diese Straffung nur über eine Umgestaltung der zugrundeliegenden Produktionsprozesse. Die Geschäftsführung entschied, innerhalbeines Projektes zu prüfen, ob der Einsatz digitaler Datenerfassungs- und Bearbeitungstechniken einen wirtschaftlichen Vorteil für die künftige Unternehmensentwicklung darstellt. Dabei sollen künftig die betroffenen Körperbereiche der Kunden individuell durch geeignete 3D-Digitalisiertechnik erfasst, aufbereitet, modifiziert und archiviert und schließlich als Modellvorlagen in einem CAD/CAM-Verfahren durch CNC-Fräsen hergestellt werden. Für die Orthopädie- und Rehatechnik Dresden GmbH als stark handwerklich geprägtes KMU ist dieses Projekt ein Meilenstein für die weitere Entwicklung, sowohl hinsichtlich des Investitionsbedarfes als auch der Projektorganisation und der Kommunikation der Änderungen im Unternehmen. Bedingt durch die Art der angebotenen Produkte und Dienstleistungen finden sich im Unternehmen Mitarbeiter, die über hochspezialisiertes Wissens und individuelle Fähigkeiten verfügen. Die hohe Mitarbeiterzahl im den Bereichen Orthopädie-technik und Orthopädieschuhtechnik erlaubt eine Spezialisierung von Mitarbeitern auf einzelne Produktgruppen. Diese ist der entscheidende Wettbewerbsvorteil in einem von starkem Wettbewerbsdruck geprägten Markt. Sie ist sowohl notwendig für den wirtschaftlichen Erfolg als auch für die erfolgreiche Umsetzung der Veränderungsprozesse. Eine Umgestaltung der Produktion wie Sie im Rahmen dieses Projektes angestrebt wird bedeutet eine tiefgreifende Veränderung des bisherigen Arbeitsumfeldes. Es entstehen neue, spezialisierte Aufgaben, Verschiebungen von Arbeitsinhalten sowie die Notwendigkeit, vermehrt Aufgaben zu delegieren.

Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...

Resume in English Name of the thesis: Fight against tax evasion in indirect taxation Abstract: The aim of the author is to analyze possibilities of fight against tax evasion, especially in the field of indirect taxation. The author proceeded from the presumption that the maximum of tax evasions happens in the field of Value Added Tax. This presumption was confirmed by the achieved results of author's research. The thesis is divided into two parts. The first part contains basic terms, taxes including its division into direct and indirect taxation and clarifies the term tax evasion. The clarification of tax evasion includes more detailed explanation of tax evasion in a strict sense and in a broader sense of the word. Tax evasion in a strict sense contains illegal tax evasions only; tax evasion in a broader sense of word contains illegal tax evasions as well as tax avoidance, which is completely in conformity with the law. The subsection, which follows the introductory part of the thesis, contains some of the gravest types of tax evasions in Value Added Tax (VAT), such as "Carousel frauds". The second part of the thesis deals with instruments, which are used in fight against tax evasion. For the purpose of clarity the author divided the instruments into subsection on the basis of the scope of their usage on...

The aim of this thesis is to incorporate the effects of the indirect trade into the gravity model for Czech Republic. Using data from the recently released OECD-WTO TiVA database, a panel of 56 countries in 5 years between 1995 and 2009 is constructed. The traditional approach of estimating the log- linear form of the equation is questioned and in line with current academic research, the Poisson Pseudo Maximum Likelihood method is applied. The empirical analysis does not reveal any unambiguous effect of adjusting the gross exports for their foreign content; it rather confirms that Czech ex- ports are significantly driven by the demand for German exports and finds that they are the higher the greater is the share of services value added. Furthermore, it is found that the destination of Czech exports is not signif- icantly determined by target country's participation in global value chains. JEL Classification C13, C23, C67, F14, F60 Keywords gravity model, indirect trade, trade in value added, Czech Republic, Poisson regression, panel data Author's e-mail marek.wlazel@gmail.com Supervisor's e-mail vsemerak@yahoo.com

Diploma Thesis Abstract This diploma thesis is focused on the several and joint liability institute as the main securing VAT institute (instrument) with its own legislation in the Czech VAT Act. This thesis should be a comprehensive analysis of the matter of the several and joint liability in the tax process and should provide an alternative view of some of Czech tax doctrinal conclusions. The introductory part of this thesis is devoted to the particular several and joint liability issues arising from the confrontation between private and public branches of law. The author considers the judicial praxis of awarding the subject of the several and joint liability by recourse wrong. This recourse is derived from the unjust enrichment institute by the Czech Supreme Court. The problem is seen by the author in the fact, that the subject of the joint and several liability does his own legal duty and does not fulfil someone else obligation. Then follows the section about the general legislation of the tax joint and several liability. This tax legislation notably regulates status of the tax subject of the several and joint liability in the tax process and the rest of this legislation should be applied on VAT several and joint liability due to the subsidiarity principle. The main section about the individual subject...

Legal regulation of taxation of income from leases The aim of this study was to explore the legal issues of taxation of rental income, mainly from the perspective of income tax and value added tax. The paper points out the various specifics and problematic provisions relating to the application of these taxes on rental income. In the work are utilized descriptive and analytical methods that best suit the focus of this work. The work is divided into four chapters, which deal with various aspects of taxation. The first one deals with the general theoretical introduction to the taxation, the short historical excursion is included. The second chapter deals with the taxation of income from lease income taxes. It shows the different possibilities of this tax in case of individuals and are not omitted legal persons with which the legislative regulation clearer. In the third chapter, you can find a legal assessment of the rental income from the perspective of value added tax. This issue is particularly important for business persons, whether individual or legal, as it directly affects them. In the final part of the paper is the comparison of the Slovak and Czech legislation above mentioned taxes. Slovak Republic was selected because in the past, joint development of both countries. Throughout the experiment...

This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech law on 1st January 2008. A VAT group enables persons that meet the criteria required by the VAT Act to be considered a single taxable person, i.e. a single tax payer. The Czech VAT group legislation is based on article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The aim of this thesis is to present and thoroughly analyze VAT group legislation in Czech law, and to point out certain pitfalls of this legislation, including its interaction with EU law, and the law of some of the other EU member states. A secondary goal is to assess the rate at which VAT groups are being used in the Czech Republic. The first chapter describes VAT group in EU law, and its introduction into the Czech legal order. The second chapter discusses the requirements that the law puts on members of a VAT group, with extra emphasis on the requirement of close binding of persons, including the membership of physical persons and non-taxable persons in a VAT group. The third chapter deals with VAT group as a subject of legal relations, describing in more detail the concept of a representative member and the responsibilities of a VAT group member. The next chapter takes a more practical...

Master of Agribusiness / Department of Agricultural Economics / Ted C. Schroeder / The beef cattle industry is one of the last industries in production agriculture that is not heavily integrated. Therefore each segment of the industry is constantly looking for opportunities to increase the value of their cattle. In recent years, one of those opportunities available to cow-calf producers was verification of certain production practices (i.e. Age and Source, Natural, and Non-Hormone Treated). The value flows from the consumer to the cow-calf producer. The packers need these verified cattle to fill export contracts therefore they are willing to pay a premium for these types of cattle. The objective of the thesis was to determine the value of a Health Verified Program (HPV) to feedlot operators. HPV is not required to export beef like other verified programs, but it does verify the procedures that a group of calves has received from the previous owner. Since the feedlot is a deciding factor of value for HPV, feedlot managers were asked from across the United States not only what value they place on HPV but other questions that could be beneficial to others involved in the beef cattle industry. Regression models were used along with a correlation analysis to determine value. There is value to a health verified program along with other procedures that are available to cow-calf producers. Individual producers need to determine which verifications and procedures are economical and efficient for their individual operations with all factors considered.

Doctor of Philosophy / Department of Curriculum and Instruction / Michael F. Perl / This exploratory correlational study seeks to answer the question of whether a relationship exists between student average test score gains on state exams and teachers’ rating of values on the Schwartz Values Survey. Eighty-seven randomly selected Kansas teachers of math and/or reading, grades four through eight, participated. Student test score gains were paired with teachers and averaged. The results of these backward stepwise entries of multiple regressions using SPSS software are reported. Significant relationships with large effect sizes are reported for teacher values and student test score gains in reading and math. Models of teacher values are found that account for thirty-two percent of the average student test score gains in reading and for forty-three percent of the average student test score gains in mathematics. The significant model of values with the greatest adjusted relationship with reading test score gains is described as the Relational Teacher Value Type. The valuing of True Friendship (close supportive friends) and the valuing of Sense of Belonging (feeling that others care about me) proved to be the most powerful indicators of student reading score gains within this type. The significant model of values with the greatest adjusted relationship with mathematics test score gains is described as the Well-Being Teacher Value Type. The valuing of Healthy (not being sick physically or mentally), the valuing of Reciprocation of Favors (avoidance of indebtedness), and Self Respect (belief in one’s own worth) proved to be the most powerful indicators of student mathematics test score gains within this type. The significant value items within each of the above types’ models are discussed regarding possible reasons for their relationships to student test score gains. A value that is found significant for both reading and mathematics teachers in accounting for student test score gains is Moderate (avoiding extremes of feeling and action). Of the teachers in the study that taught mathematics and reading, their students’ mathematics score gains did not correlate in a statistically significant way with their students’ reading score gains, suggesting that a teacher’s ability to teach math has little to do with a teacher’s ability to teach reading.

M.Com. (Economics) / Please refer to full text to view abstract