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Taxation of income of capital companies and their members in the context of international taxation
Štefková, Tereza ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Due to economic globalization, which is reflected, among others, in the development of international economic relations, it is very common that the companies are doing business in countries all over the world. Even if this phenomena is considered as positive in terms of national economies development, the risk of conflict of national laws and emergence of international double taxation is increasing with the expansion of cross-border investments. In connection with this a number of legal issues arise. In this thesis I decided to focus on the international context of the taxation of companies and their members with regard to the matter of international double taxation. To analyze this issue, the thesis is divided into seven chapters. Firstly, I clarify a general outline of the procedure of taxation of capital companies and their members and then explain the possible negative effects of international taxation of incomes. Chapter one present the reader with the issue of income taxes in the tax system of the Czech Republic, then deals with the concept, their position in tax system and shows how taxes can be divided. This chapter offers a view of the current legislation regarding income taxes, both substantive and procedural legislation as well. Chapter two covers the aspects of taxation of income of...
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Taxation of income of natural persons (comparison of legislation in the CR and selected EU countries)
Vítová, Jana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
57 9. Summary In my thesis I analyze the legislation on personal income taxes applicable in the Czech Republic, in the Slovak Republic and in a few selected member states of the European Union, with its main purpose to highlight the specificity of the legislation and to state reasons why it is most unlikely to achieve the full harmonization of personal income tax within the European Union. The thesis is divided into an introduction, four main chapters and a conclusion. The Introduction is focused on the reasons of my choice of the topic and I point out the importance of the issue. In Chapter Two, firstly, I analyze the concept of taxation in general, then other individual terms related to the income tax and the specific legislation according to the Act no. 586/1992 Coll., on Income Tax, another tax related legislation, and other specifics of the Czech income tax legislation. Similarly has been continued in Chapter Three, which briefly describes the evolution and the applicable legislation of personal income tax in the Slovak Republic. Chapter Four deals with the harmonization process within the European Union, the methods of elimination of the international double taxation, legislation applicable on this issue in the Czech Republic and mainly it analyzes the personal income tax legislation applicable in a...
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Effectiveness of organism recognition using angiosperms as an example
Bukáčková, Alžběta ; Janštová, Vanda (advisor) ; Novotný, Petr (referee)
Students are less interested in science studies in this time. Yet, it is evolving and indispensable field (medicine, genetics). Various fields of biology students are evaluated differently. Botany is not very popular for students and often even for their teachers. More popular may be, for example, human biology, zoology and emerging fields such as genetics. Studying of plants isn't interesting for pupils, memories of learning about plants for them often spending hours with the botanical atlas without practical training in the field or on an excursion. There is a reason to writing this thesis about identification of angiosperms in high school. The thesis deals with different methods used for teaching identification of angiosperm plants at Prague high schools and their effectiveness. It compares the different methods used by teachers of these schools, focuses on with ways of testing plants cognition and the number of species that pupils should be able to recognize. The high school teachers' expectations are compared with the university teachers' expectations of the knowledge of incoming biology students. Effectiveness of teaching was tested by recognizing the required species. Students were asked to recognise the fresh plants. The success rate of students of teachers who use to teach different...
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Tax aspects of the immovable property transfers taxation and their property after the recodification of the private law
Horák, Martin ; Boháč, Radim (advisor) ; Novotný, Petr (referee)
The rigorous thesis deals with taxation of against-payment transfers of immovable property and its ownership. In the first part of the thesis the author deals with essential terms related to the topic; the definiton and characteristics of tax, immovable property and forms of immovable property transfers are stated. In the next chapter there are stated tax characteristics including the options of their division accroding to the tax theory, then the Czech tax system is introduced and generally characterised the construction elements of the tax where on their basis there are described further in the thesis particular legal norms. The next part of the thesis deals with legal norms of the taxes themselves which are taxed both against-payment immovable property transfers and immovable property ownership by. First the tax on the acquisition of immovable property is described where the author deals in detail with historical legal norms that precede currently law in force of the tax on the acquisition of immovable property and then analyses the current legal situation. The last part of the chapter provides discussions and suggestions de lege ferenda. The next chapter has the same structure that deals with tax on immovable property. The last chapter provides overview of the taxes that are related to transfer...
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Comparison of the results of aerobic exercise testing while kayaking and crank ergometry of upper limbs
Busta, Jan ; Bílý, Milan (advisor) ; Novotný, Petr (referee)
Title: Comparison of the results of aerobic exercise testing while kayak paddling whith crank ergometry of upper limbs. Aims: The aim of the study was to determine the relationship between the results of aerobic execise diagnostics of 6 elite kayakers (white water slalom) when paddling of flat water with crank ergometry of upper limbs. The results obtained when paddling on flat water were also compared with results obtained when paddling in the pool with counter (bachelor thesis). Based on the results we wanted to answer the question about the possible use specific forms of stress diagnosis (spiroergometry) in routine practice of training proces. Methods: We used standardized laboratory spiroergomtry stress test at crank ergometry of upper limbs and spiroergometry stress test when paddling on flat water of the same protocol. To obtain the functional values of physiological indicators in both test we used mobile spiroergometry equipment Cortex Metamax 3B and sporttester Polar. Feedback of probands were identified based on suervey with closed questions. Results: Testing kayakers reached when paddling on flat water the average functional values: heart rate (HR) 188,5 (±8,77) beats per minute, maximal oxygen uptake (VO2max.) 56 ml.kg.min-1 (±6.31); maximum ventilation (VMAX.) 127.31 l.min-1 (±15.16);...
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Determining dependencies between the explosive power of the upper extremities and performance in sprint on kayak of white water paddlers.
Fusek, Radomír ; Bílý, Milan (advisor) ; Novotný, Petr (referee)
Title: Determining dependencies between the explosive power of the upper extremities and performance in sprint on kayak of white water paddlers. Aims: Determine the relationship between the explosive power of upper limbs and trunk, as demonstrated by selected exercises in the gym with a performance at the sprint distance of 40 meters in calm water. Methods: Explosive power of upper limbs and trunk were tested through devices Myotest® Pro 2 in exercises bench - press, bench - pull and pull - ups. Sprint on 40 meters was measured manually by three timekeepers, the final time was the average time. Relationship between performance in the sprint and explosive strength was assessed through Pearson correlation coefficient. Results: There was found moderate degree of dependence in some indicators of explosive power detected by Myotest® Pro 2. Specifically, the maximum force in the exercise bench - press (-0.42) and the pull-up (-0.42) and the maximum repetition speed at an exercise bench - press (-0.51). For other indicators, there was no evidence or only a very low level of correlation dependencies. The results, however, evident that the sprint fastest probands achieved in the majority of the measured values explosive force well above average results. Since it was a pilot research, we can not draw firm...
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Corporate income tax
Popová, Barbora ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis consists of Preamble, Chapters 1 through 4 and Conclusion. Chapter 1 "Tax and the Czech Tax System" addresses taxes and the tax system within the meaning of a general theory of tax law. This Chapter provides a general introduction to the concept of taxes, description of the purposes of taxes and the tax system and tax framework of the Czech Republic. Chapter 2 "Corporate Income Tax" provides analysis of the corporate income tax in accordance with the Income Tax Act. It focuses in particular on the key structural elements of the corporate income tax. i.e. subject and object of the tax, tax assessment base, tax rate and the taxation period. This Chapter aims not only to outline the current corporate income tax legislation, but also to point out the most substantial changes effective as of the beginning of the year of 2014...
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Botanical Illustration - Bryophytes
Kolářová, Martina ; Novotný, Petr (advisor) ; Hrouda, Lubomír (referee)
This diploma thesis deals with Bryophyta studies as a part of curriculum at primary schools as well as at lower and upper grammar schools. It determines the field of studies and the expected outcomes in the Human and Nature subject matter, it searches for the link between bryophyta and cross-sectional topics. The relation of pupil's key competences to bryophyta is being reflected, too. It compares the subject range of Bryophyta in school books. Furthermore, the thesis sums up the history of botanical illustration in the world as well as in our country, it inquires into basic rules of botanical illustration and line drawing techniques. The contemporary field guides are completed by the means of the research of students' books, popular and specialist literature and internet portals. Based on the theoretical part, this diploma thesis determines the teaching methodology of bryophyta drawing. The list of bryophyta, which are suitable for line drawings and usable as a teaching aid, is based on the practical part of this diploma thesis. 43 author's drawings with uniform measuring scale are attached.
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Bryological Oriented Excursion in the Dolský mlýn Area
Davídková, Markéta ; Novotný, Petr (advisor) ; Skýbová, Jana (referee)
The aim of this thesis was to carry out an analysis of primary school textbooks considering bryophytes and bracken, as well as to plan a biological excursion in the area of Dolský Mlýn which would include mapping the terrain. The sixth chapter contains the analysis of nine textbooks from different publishing houses. I have compared them in terms of the number of pages dedicated to bryophytes and bracken and in terms of the number of stated bryophytes and bracken representatives. I have also compared whether the textbooks are provided by workbooks, methodological guides and other material, which could variegate biology and natural history teaching. The seventh chapter characterises the location. Mapping of the terrain for the planned excursion took place in September 2012. I chose fourteen suitable sites which are were easily accessible. The eight chapter includes methodical instructions of the excursion for teachers, worklists and the key to determining types of bryophytes. The practical verification of my thesis took place in April 2013 during an excursion of seventh grade pupils from the school ZŠ a MŠ Děčín IV. Laboratory training, which represents an integral part of the excursion took place in March due to unfavorable chmate conditions. Pupils determined mosses of genus Merike according to their...
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