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Taxation of Non-residents Incomes
Hofmann, Eduard ; Lněnička, Libor (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the income taxation of non-residents in the Czech Republic. Its concern are physical persons who are taxed by a withholding tax. The main aim of this bachelor theses is to approach the problems of international double taxation and to demonstrate fiscal steps leading to tax optimization of non-residents for selected type of income.
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Change in the position and functions of school geographical atlases during distance learning
Ďurkech, Pavol ; Havelková, Lenka (advisor) ; Hofmann, Eduard (referee)
The thesis is focused on the changes caused by distance education (due to the Covid-19 pandemic). Specifically, how the pandemic influenced the position of school geographic atlases in relation to other tools in geography education and how was changed the use of the functions that this tool could provide. These changes were examined in three periods (pre-pandemic, pandemic and post- pandemic). The focus of the thesis also determines its individual objectives. First main objective of this thesis is to compare the position of printed school geography atlases in distance learning versus face-to-face learning in relation to other teaching tools used in geography education. Hence, the secondary objective, aimed at ranking the main teaching tools used in geography education in face-to-face learning and then capturing their possible transformation in the distance and post- distance learning. The functions and uses of these printed school geography atlases in the above periods are then examined. From this, the further objectives of the thesis are derived, namely to determine the functions that school geographic atlases might have performed and to characterize the possible transformation of the functions of the school geographic atlases and the ways of working with school geographic atlases in distance...
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Reading in geographical teaching: teacher's approach in a wider context
Kafková, Michala ; Řezníčková, Dana (advisor) ; Marada, Miroslav (referee) ; Hofmann, Eduard (referee)
The dissertation is focused on the issue of disciplinary reading in the Czech Republic, which is explored through the approaches of geography teachers. The theoretical basis of the dissertation discuss the key concepts (disciplinary reading, teacher's approach, text and its difficulty) and put the studied issue into the broader context of teacher's professional learning. The research carried out within the dissertation draws on the questionnaire survey; uses the grounded theory method to analyze data. The research is divided into two parts, the first research tries to reveal in the teachers' statements how they approach the inclusion of the disciplinary reading in geography teaching, what factors prevent them from implementing the disciplinary reading and what they help. The second research is aimed at revealing the perspectives used by geography teachers to assess the difficulty of texts useful in geography teaching. Based on a paradigmatic model, a typology of geography teachers' approaches to disciplinary reading was developed. The resulting types are four and reflect different forms of the two typology categories. Typology is based on how the teacher links reading with the achievement of geographic goals, as well as the character of pupils' activities defined by levels of thought operations and...
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Geoinformatics in secondary school's curriculum
Král, Luboš ; Řezníčková, Dana (advisor) ; Herber, Vladimír (referee) ; Hofmann, Eduard (referee)
This thesis is focused on the use of geospatial tools in secondary schools in Czech republic. Subject of study are mainly Geographic information systems (GIS) and Remote sensing and their implementation into secondary school curricula. Aplication a research in this area is in the centre of interest of IGU. Previous works showed, that GIS has great potential to contribute to effective learning of geographic concepts, knowledge and GIS can be a tool for display, inquiry and analysis in problem based learning. The main goal is to explore the current state of geoinformatics involvement in teaching in secondary schools and to identify how to develop this condition at all levels of the curriculum (intended, implemented and attained). In order to achieve this general objective in thesis are chosen for each level of curriculum following goals: 1) At the level of intended curriculum we are dealing with two questions: At first, how is geoinformatic's topic presented in national's curriculum of a selected countries. At second, which geoinformatic skills should be acquired by secondary school's students. The main method is content analysis of documents. 2) At the level of implemented curriculum we try to provide findings regarding the current state of proliferation of the GIS software at Czech grammar schools...
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Taxation of Non-residents Incomes
Hofmann, Eduard ; Lněnička, Libor (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the income taxation of non-residents in the Czech Republic. Its concern are physical persons who are taxed by a withholding tax. The main aim of this bachelor theses is to approach the problems of international double taxation and to demonstrate fiscal steps leading to tax optimization of non-residents for selected type of income.
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