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Průběh zdanění osobních příjmů zaměstnanců v letech 2012-2016
NĚMCOVÁ, Petra
The main idea of this bachelor thesis is to compare gross personal incomes of employees in years 2012-2014. In other words, this work specifically focuses on taxes of personal income, social and health insurance and does not inlude deductible items. The main aim is to determine for whom these changes were better and for whom not and in which year.
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Raising claims in insolvency proceedings
Němcová, Petra ; Smolík, Petr (advisor) ; Zoulík, František (referee)
v anglickém jazyce The subject of presented Master's degree thesis is Raising claims in insolvency proceedings. The purpose of this thesis is to analyze this issue from the view of present legislation and judicial decisions and to point out some interpretation problems. Recent amendments of legal regulation as well as proposed bills were taken into account too. This thesis is divided into nine chapters. Chapter One introduces an initial part of insolvency proceedings, which starts with the commencement of insolvency proceedings and ends with the decision on the bankruptcy. It is concerned with an insolvency petition and analyzes its requirements and effects. This is followed by description of a court procedure regarding the alternatives of decisions on the insolvency petition. The consequences of unfounded insolvency petition and subsequent liability of petitioner were not left without attention as well. Chapter Two is focused on the creditor as a participant in the insolvency proceedings. Creditors are divided into five groups by the character of their claims. In these groups is a position of creditors in the proceedings defined especially with regards to the way of raising their claims. Next two chapters represent the key part of this thesis. As its title suggests, it relates to raising claims in...
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Impact of Changes in the VAT Rates on Purchase Behaviour
Němcová, Petra ; Zinecker, Marek (referee) ; Bayerová, Vladimíra (advisor)
The bachelor thesis deals with the impact of changes in the rates of the value added tax on purchase behaviour. The thesis explores in detail the impact of changes in the rates of the value added tax on the purchase volume of grocery products that are typical of household consumption. The thesis not only focuses on purchase behaviour concerning the changes in the rates of the value added tax, but it also recommends how to use that knowledge in price formation and building of company’s competitive advance.
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Business Plan
Čiháková, Jana ; Němcová, Petra (referee) ; Sághy Estélyi, Kristína (advisor)
The subject of this thesis is to prepare a real entrepreneurial in the business plan for founding a firm which sells children´s footware. In the first part, I have explained the theory and I have focused on a practical solution for founding a new firm in the second practical part. The aim of this thesis is to found a shop which sells children´s footware in Žďár nad Sázavou.
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Stanovení stravitelnosti organické hmoty metodou „in vitro" u píce odebrané z obnovených travních porostů v průběhu nárůstu 1. seče
Němcová, Petra
My thesis is focused on possible improvement of prediction of net energy lactation (NEL) and net energy fattening (NEV) concentrations by organic matter digestibility (OMD) which is determined by the laboratory method ELOS suitable for routine operations. This should improve current practice when the determination coefficients are taken from the stock-feeding tables. This method of OMD in vitro determination with ANKOM DaisyII Incubator allows serial digestion of more samples in one batch in the fermentation vessel en bloc which significantly decreases laboriousness of operation, filtration is not necessary anymore, and alternatively inoculum can be chosen according to the laboratory potential (rumen juice -- buffer, resp. clean cellulases). Prediction accuracy, when the cellulase preparations made in the Czech Republic with balanced cellulolytic and other activities were used in this experiment, proved to be sufficiently accurate and fully applicable for practical use within a wide range of grass samples. The accuracy of determination of OMD in vitro by ELOS method within values usual for grasses in technical maturity (grazing, conservation), i.e. 60 -- 80, demonstrates results which are practically identical (+-2.43 OMD units) to the Tilley, Terry (1963) method. Specific differences in growth rhythm of 7 tested grasses were stated (P 0.01), and the difference in heading of the earliest grasses (Fl - Hy 'Hykor', FA 'Kora' -- table 5) and late grass (LP 'Kentaur' -- table 5) was 3 weeks. The OMD value decrease is in the average of species, 7 dates of sample collection, two sites and two harvest years 4.44 units, decrease of NEL and NEV values by 0.42 MJ.kg-1 dry matter per week.
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Family and reading fairy story
NĚMCOVÁ, Petra
This thesis deals with reading fairy tales in families. Theoretical part acquaints with the parental position, also with the attitudes of fairy tales and readership, with reader´s literacy and its development. From the psychological point of view it is dedicated to the influence of fairy tales on child, their indispensability in the pre-school period, and the topic of rituals. In the practical part mixed research results are presented, by means of that the attitude of parents on fairy tales and readership has been determined. Whether sense of reading fairy tales for children, for their development, orientation in emotional experience and understanding of life journey is perceived. Furthermore, it was investigated whether fairy tales appeared as a ritual before bedtime, their overall frequency and timing. What influences affect on this issue related to reading fairy tales in families. What parents themselves consider as a ritual and what additional evening rituals occur in families.
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Family, family upbringing, family functions, malfunctions and its impact on child?s development.
NĚMCOVÁ, Petra
The theoretical part of the present bachelor thesis deals with the characteristics of a family, its development, types and functions as well as with upbringing, system of rules and the impact of the upbringing on child?s development. Rights of the child, fundamental bills and the Convention on the Rights of the Child are also commented upon. In the methodological part of the thesis, individual methods and strategies of the empirical part of the work are described as well as the technique of selection of sample families and the criteria of categorizing of the families into individual groups. The empirical part of the thesis includes an analysis of the SPOD official documents. Individual instances of functional, problematic, dysfunctional and afunctional families are described. More specifically, the thesis comments upon the development of each such family, its type, system of rules and their type , fulfilment of basic functions, completeness of the family and its impact on the development and behaviour of the children. In the appendix, numbers of the SPOD curatorial files from the years 2003 ? 20011 in bar charts are attached for comparison as well as the number of the minors with upbringing issues from the years 2003 ? 2011 and a pie chart overview of the number of children and minors with upbringing issues. Also attached are four tables summarizing individual above mentioned families, their functions, types, system of rules they use and their impact on the child behaviour and development.
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