The master's thesis engaged in problems of intradepartmental directions and focuses on their creation. The main task of this work is to process the most suitable directions for selected territorially autonomy unit.

The aim of this thesis is to explain the issue of value added tax, its general principles, the right to deduct value added tax and subsequently explain the impact of this tax in accounting, including the difference between accounting and tax documents. This thesis deals with exemptions from value added tax, supply and purchase of goods from another Member State, providing services and export and import of goods. This thesis presents several judgments of the European Court of Justice in the field of value added tax.

This Master's thesis deals with the creation of a server-side system used for the automated reading of personal information from photographed identity documents. It is focused on the processing of photographs made by camera phones with respect to various quality of their images. Text localization in images and its recognition by means of neural network are the subject of this thesis. The final system is tested by the client application which was created for the Android operating system.

In my Thesis I focus on problems about international guidelines in Byt a servis, družstvo Olomouc. In first part I deal with bacis concepts like international guidelines and their partition, characteristic home owners association and cooperative. In second part I will do basic analysis about company and current status of international guidelines, which has company processed and about their quality. In conclusion of my thesis I suggest treatment of lacks and design a missing international guidelines.

This diploma thesis deals with an electronic (digital) archiving issue and its using in the financial accounting and general company matters. The thesis is divided into two main parts - theoretical and practical. The theoretical part includes the legislative framework in the archiving theory, after that there is an analysis of means for the internal and external communication in companies. At the end of the theoretical part is contained an archiving standardization, archiving strategies and some products and solutions to a trustworthy electronic archiving in organizations. The practical part is based on the author's survey about using the electronic archiving in the Czech Republic. The procedure of the survey was performed by sending of an electronic questionnaire. At first, the structure of respondents is pursued, in the second part follows the analysis of the reached outcome.

This thesis deals with e-invoicing of payables. It describes the various ways the e-invoice can be obtained, in particular from the moment the e-invoice is transmitted in EDI format and invoice details are put on web sites up until the e-invoice is received in PDF forma via e-mail or the scanning of the invoice document with subsequent text extraction. It determines and sets out the legislative requirements of the electronic document, looks into the benefits and drawbacks of e-invoices and compares them with paper form. The thesis also explains the technical terminology related to e-invoicing (various types of document formats, international standards for encryption of electronic communication, electronic signature, etc.). Furthermore it outlines the use of data boxes for e-invoicing. The thesis includes in its last part a practical example of implementation process of e-invoicing in a particular company.

This thesis contains analysis of selected provisions of the European and Czech legislation on value added tax, with attention to a specific role of invoices in VAT mechanism. The purpose of this thesis is an evaluation of the quality of transposition and implementation of the European law to the Czech legislation and analysis of selected rules and their effect on economic practice. The outcome of this thesis is a proposal of specific amendments to analyzed provisions of both European and Czech VAT law in order to secure businesses' burdens reduction and effective tax collection.

The aim of the given work was to point out the problems of the collocability of german adjectives in dictionaries and on the basis of the executed analysis to suggest possible solutions which could be exploited in the entries. The primary information sources were the german dictionary Duden and the german-czech dictionary Siebenschein, the secondary ones were the internet corpus DeReKo and the web search engine Google. The dictionary collocations should not be chosen by the criterion of their quantity, but by the criterion of their usefulness. They should exemplify the differences between both languages and they should be used as the assure instance for the dictionary user.

This thesis deals with the use of electronic banking in the accountancy. The goal is to introduce the concept of electronic banking and its impact on accounting. The thesis describes the development of accounting and the impact of computer technology on the processing of accounting records and financial documents. The term of electronic signature and electronic brand are explained, as well as the possibilities of their applicaton. The thesis is to define the various forms of client (company) communication with the bank institutions and development of electronic banking as well as a summary of its advantages and disadvantages. The aim of the practical part is to evaluate the current state of direct banking service in the Czech Republic. The appendix includes a table with a list of e-filing of chosen particular tax types and overview of the structure of the questionnaire on the use of electronic banking.

The doctoral thesis deals with the evidence in accounting in terms of Information and Communication Technologies. The aim of the thesis is to gather all of the available information about the ICT in accounting, to emphasize the impacts of ICT on accounting and following draw the attention to the risks which result from the application of ICT. In order to achieve the aim the qualitative analysis and the search of the accessible information resources are used. Some parts of the thesis are demonstrated on examples. The purpose of single chapters is to discuss, according to the theoretical base defined, subsequently all phases of the life cycle of accounting documents which are presented as financial statements at the output from the accounting. Special attention is given to accounting evidence. The last part of the thesis has application nature. The use of XML in financial reporting is demonstrated there in the real existing and secured systems based on ICT. According to the analysis made I came to the conclusion that because of the requirement for the reliability of accounting the internal control system has growing importance. Regardless the technologies used there is need to preserve the evidence at the level of accounting record during all of its life cycle phases -- when it is made out or received, when it is transferred, conversed to some other form and archived. I dealt also with another important phase of the life cycle of accounting records -- with the evidential financial reporting. There I came to conclusion that key phases are following: Firstly, there is need to provide evidential linkage between bookkeeping and the statements assembled. Further it is crucial to assure secured transfer of the statements to the final storage place or publishing location of the statements. Finally it is desirable to consider trustworthy storage place for the statements and also its evidential method of publishing them on the web. It is possible to deduce from the statistics available that information and procedures described in the thesis do not correspond with the actual ordinary practice in the Czech Republic. More likely it can be seen as a sum of the knowledge which can be technically and legally used by the accounting entities. Its wider use can be expected in the following years.