National Repository of Grey Literature 261 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
The system of financing health care in the Czech Republic
Kolbasová, Zuzana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The system of financing health care in the Czech Republic This thesis aims to describe and assess the relationship between health insurance companies and healthcare providers. It focuses on its imbalances, dominance by health insurance companies, as well as the impact of this dominance on the patient and the entire Czech Republic health care system. This issue has become very acute at present because of the accentuation of health policy priorities by political leaders, especially it is often a very important topic of local politics, and also because of the penetration of business into healthcare. The next aim of this study is to conclude the long-term sustainability and balance approach of the current reimbursement system for providers of healthcare services, as well as outlining other possible scenarios. The way to this conclusion is a focus on the description of the current sources of health care provision, focus on its financing and the analysis of the legal regulation of the whole issues, as well as a summary of the determining court findings. The outcome is in the draft of legislative changes that should remedy the distortion in one of the segments of the providing of health services, namely in providing Follow-up intensive, Follow-up ventilation and Long-term intensive nursing care. The...
Real estate taxation
Filipová, Markéta ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Real estate taxation Abstract The aim of the diploma thesis is to introduce in detail Act No. 338/1992 Coll., On Real Estate Tax, as amended. The structure of the chapters is usually divided as well as the real estate tax itself on land tax and building and unit tax. A detailed analysis of individual tax elements and an examination of possible de lege ferenda proposals for potencial changes that could be made in the Czech real property tax law are provided. The thesis consists of 8 chapters. In the introductory chapters, the thesis deals with the general characteristics of taxes, the various constructional elements of the tax and the changes made by the recodification of private law, which influenced more than just the title of the real estate tax. The main content of the thesis is in Chapter 3, which gives insight into the theme by giving a detailed introduction of the various elements of the tax. The object of the tax, subject of the tax, tax basis and tax rate are presented. Chapters 4 to 7 deal in detail with tax exemption, tax rate issues, tax administration, and the comparison of the revenue from real estate tax and the revenue from the real estate acquisition tax. Both of these taxes relate to real estates and belong to the category of property taxes. The thesis also deals with a description of the...
Taxation of trusts in the Czech Republic and its comparison with a taxation if "Treuhand" in Germany
Galuška, Pavel ; Novotný, Petr (advisor) ; Sejkora, Tomáš (referee)
My thesis addresses the fundamental issue and principles of trust taxation in the Czech Republic and it provides with its confrontation and comparison with a German equivalent, namely Treuhand. The purpose of this thesis is to describe and to compare the attitude of Czech and German legislation to the fundamental definitions of key terms within the taxation of Czech trust and German Treuhand respectively. Hereat I mainly focused on the issues of the subject of taxation, object of taxation and its assignment to the individual subject, tax base and also other key elements of taxation, when they were considered relevant. First of all to elaborate this thesis I analysed the current Czech and German legislation and treatises that are concerned with taxation of trusts in the Czech Republic and taxation of Treuhand in Germany and consequently made them a subject of a comparison. A content of the thesis composes of two main parts. In the first part there are both of the legal institutes introduced within the terms of civil law and their purpose. The second part deals with the essential elements of taxation within the context of compared legal institutes and specific taxes. The taxes that were chosen for comparison are personal income tax, corporate income tax, trade tax, real estate transfer tax, property...
Permanent Establishment from the Perspective of Judicature of the European Court of Justice
Svoboda, Václav ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
106 Permanent Establishment from the Perspective of Judicature of the European Court of JusticeAbstract This thesis treats rulings of the EUCJ in the area of direct taxation. It describes the substance of the term permanent establishment as described in documents of the OECD, because the permanent establishment is mainly not regulated by the EU legal provisions regardless whether primary or secondary. Further, the thesis deals with EU jurisdiction within the scope of direct taxation and scrutinizes fundamental principles, based on which the EU deduces its jurisdiction, even though the jurisdiction should remain in the hands of the member states. Subsequently, the thesis pays attention to the EUCJ as an institution, it describes important principles governing the procedures before the EUCJ and impact of activity of this institution as negative legislator. In this regard, it is not the aim of this thesis to describe the institutionary footing of this organ. The thesis treats mainly the procedural activity, origin of its jurisdiction in the area of direct taxation and practical problem connected with th e activity of the EUCJ. Finally, it outlines the most important issues ensuing from the EUCJ decision- making. As next, the text deals with the structure of an EUCJ decision. The purpose of this is to make...
Educational program in botanical garden using QR codes
Malúšová, Klára ; Novotný, Petr (advisor) ; Skýbová, Jana (referee)
This bachelor thesis covers the history as well as the current state of the Bečovská Botanical Garden. It concisely presents natural sciences and the possibility of incorporating field trips and educational programmes into elementary school education. The theoretical part also describes the educational activities offered by the Bečovská Botanical Garden. The following chapters cover the process of creating such educational activities as well as the activity sheets. In Chapter 5, QR codes are introduced, including their history and their use in non-education fields. Finally, QR codes in education are described in connection with the effort to individualize the education processes. The practical part of this thesis focusses on the education programme created by the author for the lower-secondary school pupils as the Botanical Garden does not offer a programme for this age group. The created programme is based on using QR codes when exploring the Bečovská Botanical Garden. It consolidates and expands the pupils' knowledge and puts the newly acquired skills into practice. The programme also requires demonstrating observation skills and the ability to use a map to navigate an unknown area. The activity sheets, which are part of the appendix, have been created to complement the programme. The education...
The legal status and activities of the Czech National Bank
Riedl, Tomáš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
116 Resumé "Legal position and function of the Czech National Bank" The purpose of the thesis is to analyse the Czech legal regulations of central banking, focusing on legal position and function of the Czech National Bank and changes that will bring membership in the European Monetary Union. Legislation of central banking has its own place in a system of law of every state with market economy. The influence of The Czech National Bank upon state economy should not be underestimated. The thesis is composed of five chapters, each of them deals with different aspects of central banking in the Czech and European level. Chapter One evaluates legislation of central banking in Czech Republic. An analysis of the historical context contains four parts which are focused on periods of Habsburg monarchy (National Bank of Austria, Austro-Hungarian Bank) Czechoslovak Republic until 1945 (Czechoslovak National Bank, consequences of the Nazi occupation), period of the communist totality (progressive changes leads to centrally controlled economy) and period after 1989 (return to the market economy and two-level banking system. Chapter Two examines relevant Czech legislation of central banking system with a view to legal position of the Czech National Bank. The second chapter is further subdivided into four parts, which deal...
Ownership of land and its transfer from the perspective of tax legislation
Smolková, Šárka ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and its transfer from the perspective of tax legislation Abstract The thesis deals with ownership of land and its transfer from the perspective of tax legislation. The aim of the thesis is to describe tax obligations connected with the ownership of land and with the transfers of ownership of land in the Czech Republic and further to consider the appropriateness of current legislation and its potential changes. The issue of tax regulations related to the ownership of land and its transfer is closely linked to the civil law. Introductory part of the thesis is therefore devoted to the theoretical introduction of the issue with respect to both financial law and civil law. The first chapter defines the term real estate and land. The second chapter describes and overviews forms of transfer of ownership of real estate and shortly also the issue of real estate cadaster. The fourth and fifth parts are the crucial ones with respect to the whole thesis. The fourth part overviews the responsibilities relating to the ownership of real estate particularly with regard to the land tax. In the following subchapters the author describes structural tax elements of the land tax and further deals with appropriateness of the land tax and its potential changes. The author perceives the land tax as justifiable by...
Temperature measurement of a machine tool
Novotný, Petr ; Merenus, Ondřej (referee) ; Hermanský, Dominik (advisor)
The aim of this work is to get acquainted with the problems of temperature measurement, various types of non-contact temperature measurement and types of non-contact gauges. It also tries to explain the basic concepts and knowledge from the field of machine tools and their thermal load. Part of the thesis is to test this knowledge using measurements at Intemac Solutions s.r.o. The acquired knowledge is then evaluated using graphs and tables.
Analýza trhu s objekty individuální rekreace
NOVOTNÝ, Petr
This thesis processes of basic terms related to the real estate market and real estate sales. The thesis gives an overview of the segments related to real estate economics and the real estate markets in the area of Třeboňsko with the focus on private recreational properties, too. The area of interest is divided to the Lomnice nad Lužnicí, Třeboň, Chlum u Třeboně and Suchdol nad Lužnicí municipalities in order to describe the natural, urban planning and technical aspects. Representatives from each segment were chosen to be examined closely and compared with the others. The thesis also describes the current trends in the real estate market of recreational properties.
THE TECHNIQUE AND TACTICS OF SAFELY RUNNING VARIOUS WATERFALL TYPES ON KAYAK
Klaus, Jan ; Novotný, Petr (advisor) ; Bílý, Milan (referee)
Title: THE TECHNIQUE AND TACTICS OF SAFELY RUNNING VARIOUS WATERFALL TYPES ON KAYAK Purposes: The purpose of this thesis is to introduce the proper technique and tactics of running technical sections of rivers to intermediate and advanced kayakers, focusing especially on waterfalls and other river features with a significant vertical drop. The aim is to familiarize readers with this topic in a complex manner; to present them comprehensive information in order to have a better understanding of running technical sections of rivers on a kayak with an emphasis on safety and prevention of undesirable situations. Methods: This bachelor thesis is based on a literature review, and does not contain experimental suggestions. It is a qualitative research that has been tested and completed by the author and other active kayakers. The conclusions were made without any quantitative experiments or statistical analysis. This work was created by gathering relevant information from other professional and experienced sources and documenting it. Key words: Kayak, technique, tactic, kayak stroke, waterfall, water hole, slide, safety, whitewater, wildwater, boof, plugin, stomp

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See also: similar author names
3 NOVOTNÝ, Patrik
44 NOVOTNÝ, Petr
1 NOVOTNÝ, Přemysl
3 Novotný, P.
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11 Novotný, Pavel
4 Novotný, Peter
6 Novotný, Petr,
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