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The Issue of Registration for VAT in Case of Municipalities
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.
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Analysis of Specifics Taxation of Non-profit Organizations
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes problems and specifics in taxation of non-profit organizations. In the theoretic part of this bachelor's thesis are described differences in behaviour between taxation of non-profit organization and business organization in Corporate Income Tax and Value Added Tax. The practical part contains analysis of documents of specific non-profit organization for taxation by corporate income tax and other taxes, which occurred during the reporting period.
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Creating and the Budget Controll in the Selected Firm
Ticháček, Jiří ; Dvořáková, Pavla (referee) ; Hanušová, Helena (advisor)
The work deals with a budgeting of non-profit-making organizations in Czech Republic. The teoretical part specifies particular types of activities and the recommendation for making and utilization of a budget. The analytical part applies the findings and follows them up at a particular non-profit-making organization. The conclusion of the work points to detected deficiencies and proposes measures for the solving.
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Metodika konzervování-restaurování nízkopálené nestabilní keramiky
Kloužková, Alexandra ; Svobodová, Ljuba ; Dvořáková, Pavla ; Kolářová, Mária ; Kohoutková, Martina ; Vokáč, Miroslav ; Randáková, Simona
Metodika je zaměřena na konzervování-restaurování nízkopálené nestabilní keramiky. Podává ucelený přehled o vhodných postupech pro zpracování materiálu tohoto typu. Obsahuje souhrn vhodných metod pro hodnocení stupně poškození, postupy odběru vzorku a doporučené analýzy pro identifikaci chemického a mineralogického složení keramiky. Dále popisuje možnosti čištění, postupy konsolidace, lepení a doplňování chybějících fragmentů a případné retuše. Obsahuje rovněž zásady pro vhodné uložení těchto předmětů a pro pochopení jednotlivých metod jsou uvedeny komentované příklady.
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Metodika konzervování-restaurování glazované keramiky
Kloužková, Alexandra ; Svobodová, Ljuba ; Dvořáková, Pavla ; Kolářová, Mária ; Kohoutková, Martina ; Randáková, Simona ; Šefců, Radka ; Kloužek, Jaroslav ; Vokáč, Miroslav ; Kubásek, Jiří
Metodika je zaměřena na konzervování-restaurování glazované keramiky s ohledem na stabilitu a pórovitost keramického střepu. Podává ucelený přehled o vhodných postupech pro zpracování materiálu tohoto typu. Obsahuje přehled vhodných metod pro hodnocení stupně poškození (jak střepu, tak glazury), postupy odběru vzorku a metody pro identifikaci chemického a mineralogického složení keramiky i glazury a stability jejich celkového systému. Dále popisuje možnosti čištění, postupy konsolidace, lepení a doplňování chybějících fragmentů a případné retuše střepu i glazury. Obsahuje rovněž zásady pro vhodné uložení těchto předmětů a pro pochopení jednotlivých výsledků jsou uvedeny komentované příklady.
Fulltext: PDF; PDF
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Application of the property right to real estates transfer
Dvořáková, Pavla ; Salač, Josef (advisor) ; Zvára, Michael (referee)
Application of the Property Right to Real Estates Transfer Abstract The aim of this thesis is to analyze the provisions relating to the transfer of ownership of real estate, together with practical examples referring to the diverse case law and other decisions that were created not only by the judicial system. Apart from the provisions of the Civil Code, I also focused on the provisions of other legal regulations, especially on the provisions of the Cadastr Act, which is a crucial regulation for the transfer of ownership. In addition to other national regulations, I also pointed out the importance of regulation of property rights in international legal context and focused on the foreign legal regulation of specific steps in the transfer of real estate. Despite the differences in the legal regulations of foreign countries, the legal regulation of the procedure for the transfer of real estate was very similar, following our membership within the European Union, which guarantees us the same rights as the citizens of those countries. The thesis is divided into five parts, the first of which focuses on the legal regulation of thing and its conceptual features. At the same time, I thoroughly defined real estate, as it is one of the cornerstones of this rigorous thesis. The second part is devoted to the property...
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Transdermal Permeation in Vitro Study of Creams Containing Transkarbam 12
Dvořáková, Pavla ; Doležal, Pavel (advisor) ; Severa, Jan (referee)
Charles University in Prague, Faculty of Pharmacy in Hradec Králové Department of Department of Pharmaceutical Technology Candidate Mgr. Pavla Dvořáková Consultant Doc. RNDr. Pavel Doležal, CSc. Title of Thesis Transdermal permeation in vitro study of creams containing transkarbam 12 The topics of skin barrier function and transdermal permeation enhancers, particularly their structure - action relationship, are covered in theoretical part of this work. It also deals with transkarbam 12 and its mechanism of action, transdermal application of active substances and electrical resistance as a physical unit. Experimental part of this work describes setup used for permeation in vitro experiments on pig ear skin of full thickness. The aim of this work was to find experimental evidence and interpretation of relation between electrical resistance of the skin and flux of caffeine from donor suspension or creams containing transkarbam 12 and also evaluate feasibility of the correction of the variability of the permeation experiments results using preceding infinite dose experiment. It was found that the higher the skin electrical conductivity, the higher the permeation of caffeine from donor samples. For the logarithmic approximation of the relation between caffeine fluxes from creams and skin electrical...
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The relationship between lessee and lessor compared to Airbnb service
Dvořáková, Pavla ; Salač, Josef (advisor) ; Šustek, Petr (referee)
The relationship between lessee and lessor compared to Airbnb service Abstract The aim of this diploma thesis is to analyze the legal aspects of lease pursuant to the general and special provisions of the Civil Code as well as to point out the different and currently ambiguous legislation of the Airbnb online service. As the lease provisions are strongly protectionist in relation to the lessee, who stands as a weaker party to the lessor, I also elaborate on the fundamental rights and obligations of each of the parties. Not only the Civil Code together with other national provisions, which now regulate in detail most institutes related to lease, represent a basic source of the diploma thesis, but also an unforgettable foreign legislation, which is especially with regard to the Airbnb service a very interesting source of inspiration for the future development not only in the Czech Republic. The content itself is divided into five parts. The first of them defines the lease according to the general provisions of the Civil Code together with its essential characteristics, which thus enables an easier understanding of the special regulation of the residential lease. It also suggests in what legislation the housing right, as one of the fundamental human rights, can be found. The second part reviews the Airbnb...
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