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Daňová harmonizace a koordinace v EU u daně z přidané hodnoty / The tax harmonization and coordination in the European Union at Value Added TaxPolehňová, Silvie January 2014 (has links)
The tax harmonization in the European Union is focused on indirect taxes, primarily on value added tax. The value added tax was established as the all-European tax, used for financing the budget of the European Union and it can be found in the taxation system of every member state of the European Union. The tax harmonization of value added tax is taking place since its establishment. The thesis is focusing on the harmonization of the value added tax. The aim of the thesis is to find out the level of harmonization of value added tax on the internal market of the European Union and if there exists the connection between harmonization of the tax and its withdrawal, in other words if the process of the harmonization helps to increase the withdrawal of value added tax in member states of the European Union.
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Faktory ovlivňující návrat žen s ukončeným středním odborným vzděláním na pracovní trh po rodičovské dovolené v ČR v letech 2013-2016 / Factors affecting the return of women with completed secondary education without leaving exam to the labor market after maternity leave during period 2013-2016Kratochvílová, Nikola January 2015 (has links)
This diploma thesis is focused on the harmonization of work and family life. Specifically focused to the return of women with completed secondary education without leaving exam to the labor market after the maternity leave. The aim of this work is to find the unique determinants that affect transition between maternity leave and labor market. Next step is to compare unique factors with those that can be seen in the literature and specific determinants that can be seen in the financical sector. Adopted research strategy is qualitative approach, specifically semi-structured interview and questionnaire, which is conducted on nine preselected respondents. Collected data are analyzed by using open coding method, which brings us following details and conclusions. The respondents with completed secondary education without leaving exam are not interested in harmonization of work and family life, they would rather separate both spheres.The biggest barrier of return to the labour market is low education, the lack of kindegartens, night shifts and the lack of work experience. On the other hand there is an advantage on labor market if the mother have enough work experiences. Newly identified determinants are: poor financial situation of the family, the lack of information and sick child as a barrier of the transition between maternity leave and labor market. Vice versa contacts in the work field makes huge advantage when the mother has them. The results of this study provide hypotheses for further research. The contribution of this work is an insight to the return of a particular group of women to the labor market. It is possible that these women could experience different barriers than better educated mothers.
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Mezinárodní smlouvy v oblasti zákonných odvodů z příjmů ze závislé činnosti / International treaties in the area of statutory duties on income from employmentTittlerová, Eliška January 2011 (has links)
This thesis deals with the comparison of treaties that prevent double taxation in the area of income taxes and bilateral treaties on social security. The theoretical part of the thesis defines the basic terms that are used in the following parts of the work. A substantial part of the thesis deals with procedures for the avoidance of double taxation in the area of income taxes, which are implemented through international agreements. The thesis also deals with the coordination of social security, which is implemented through bilateral treaties on social security and in European Union also through Regulation (EC) No 883/2004 of the European Parliament and of the Council on the coordination of social security systems, which in the case of Member States of the European Union takes over the function of individual treaties. Result of the thesis is to compare the agreements for the avoidance of double taxation on income and capital and bilateral treaties on social security, especially compared to the number of contracts that the Czech Republic has concluded with other countries. Other points of comparison are the history of concluding these treaties, or the existence of model treaties or multilateral agreements.
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Právní aspekty a praktické dopady posuzování shody výrobků - označení shody CE / Legal Aspects and Practical Consequences of the Conformity Assessment - CE Conformity MarkingCervanová, Iva January 2012 (has links)
The topic of my diploma thesis is removing the technical barriers of the trade of goods via harmonization of the essential requirements on the products -- mainly the legal aspects and practical consequences of the conformity assessment and the CE conformity marking. The goal of my thesis is firstly to find out what the main objective of the CE marking is and whether it really fulfills its role. Secondly, I want to find out how the process of conformity assessment looks like in practice. Thirdly I want to find out how the market surveillance is organized and how effective it is. My thesis is divided into six chapters. The first chapter depicts the situation as it had been before the marking was introducted. The second describes the statutory regulation of the CE marking system. The fourth chapter is dedicated to the process of the conformity assessment. The fifth chapter is about the market surveillance. The final sixth chapter explores problems that are related to the CE marking system.
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Work life balance z genderového hlediska / Work-life balance in a gender perspectiveMarešová, Marcela January 2014 (has links)
The aim of this Diploma Thesis is besides theoretical clarification of the concept of Work-life balance, in particular to show how much time people spend to their hobbies a families and on the contraty how much time they spend at work, and partly from a women's perspective and from the perspective of men. To fulfil these objectives, the synthesis was used, especially in the theoretical part. The other methods used in the Thesis were quantitative and qualitative research through questionnaire survey and individual personal interviews. Using these methods work came to conclusion, how to the respondents manage to harmonize their personal and professional lives, and if there is a difference in the results from a gender perspective.
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Možnosti harmonizace práce a rodiny žen a mužů ve vedoucích funkcích / Possibilities of Work-Life Balance of Women and Men in LeadershipMálková, Andrea January 2011 (has links)
The master’s thesis analysis possibilities for work-life balance of women and men in leadership in academic sphere. It specifies gender roles, labor market segregation, stereotypes in population and outlines the benefits of implementation of equal opportunities for employers. The empirical part focuses in accord with the aim of the thesis on the issue of harmonization of work and family, and analyzes in detail the differences between men and women, their mutual cooperation and the reasons for the low representation of women in management positions.
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Žena ve vedoucí pozici a její možnosti slaďování profesního a rodinného života / Woman in Leadership and her Possibilities of Work-life BalanceJavůrková, Lenka January 2011 (has links)
This thesis is focused on the problems of women in managerial positions in a selected metalworking company. It analyzes the status of women in the company, gender in the management and gender integration in the company. The position of women in managerial positions, criteria for success and barriers to their career are examined by analysis of company materials and interviews with staff. The main objective is focused on woman possibilities of work-life balance. There are practical suggestions at the end of this thesis.
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Harmonizace nepřímých daní v Evropské unii / Indirect Tax Harmonization in the European UnionKožnarová, Hana January 2012 (has links)
The diploma thesis „Indirect Tax Harmonization in the European Union“ deals with the indirect tax harmonization issues, which are related to accession the Czech Republic to the EU. It analyzes changes in harmonization with the focus on value added tax and its impact on businesses. The aim of this thesis is on a sample of respondents using a questionnaire to find out how the businesses look at this problem, which the harmonization of indirect taxes directly concerned.
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Automatická tvorba varhanní předehry k církevním písním / Automatic Creation of Organ Overtures for Church SongsMaňák, Ondřej January 2010 (has links)
The focus of this master's thesis is an automatic creation of organ overtures for church songs from both theoretical and practical points of view. Organ overture is a short introduction to a church song. According to the fact that it can be described by a finite set of rules, it is possible to use techniques for solving Constraint Satisfaction Problems. An effective instrument to develop such system can be C++ programming language and Gecode library.
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Strategie vedoucí k harmonizaci pracovního a osobního života / Strategies leading to work and personal life harmonizationPrůšová, Linda January 2019 (has links)
The thesis focuses on work and personal life harmonization and strategies that can lead to this harmony. The theoretical part contains general introduction to work and personal life harmonization problematics. Then follows the core of theoretic part, the overview of these strategies in the work, the family and the personal area. In this part there is also summary of their pros and possible risks. The empirical part is using qualitative methodology and is based on findings from theoretical part. Using semi- structured interviews, there were found out strategies which are used by employees from one specific company. In the work area associates often mentioned flexible work hours and home office. Their manager's approach seems to be very important. In the family area there was often mentioned help from partner and grandparents. The main aspects in the personal were "mental setting" switching roles or breaking point (milestone in life, which made individual to change his or her approach to harmonization).
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