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Taxation of income of natural persons (comparison of legislation in the CR and selected EU countries)
Boušková, Natalie ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Taxation of Personal Income (a comparison of the legislation in the Czech republic and selected countries of EU) The topic of taxation of personal income has been chosen by the author of this diploma thesis. The original purpose was to describe and analyze the legislation in two states, Czech Republic and Slovak Republic, which had existed as a common state more than 70 years in the 20th century. Therefore it could be interesting to follow up, what had happened during the last 20 years after the disintegration of the common state. This thesis is divided into five parts (including an introduction and a conclusion), which are generally subdivided into the chapters and subchapters. The thesis was written in accordance with the law applicable on the 1st October 2013. In the first part of the thesis, the author deals with the Czech laws regulating an income tax of individuals. She defines and briefly explains an essential terminology related to that part of legislation including some proposed amendments of the Acts. As a main source the Law on Income Taxes, no. 586/1992 was used. It is important to highlight also the chapter number 4 which is focused not only on the Czech territory, but which analyses the problem with an international double taxation of worldwide incomes of a natural persons, including...
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Supervision over the financial market
Valentová, Irena ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Resumé Irena Valentová Financial Markets Supervision Fragmented, and therefore insufficient, and ineffective regulation of and supervision over financial markets was blamed to be one of the main sources of the recent economic crisis, that manifested in 2008. The main theme of the present thesis consists of the changes in the institutional framework of financial markets supervision in the European Union introduced as a reaction to the recent economic crisis. The first part of the present thesis composed of chapters two, three, and four, deals with definition of some expressions used in the second part of the thesis, namely: financial markets, regulation and supervision of financial markets. The concept of financial market is explained, its components as well as structure described. Next, several reasons leading to need of effective regulation are brought and discussed and, finally, the concept of supervision as used in the context of financial markets is established. The second part of the thesis composed of chapters five and six, describes the current status of institutional framework of financial markets supervision. First, in chapter five, current situation in the Czech republic is briefly described. Chapter six, in turn, deals with the naissance of European System of Financial Supervision. The...
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Nature Trail in the Klanovice Forest with Support ICT
Peterka, Štěpán ; Jančaříková, Kateřina (advisor) ; Novotný, Petr (referee)
This diploma thesis has aimed to elaborate a nature trail in the area of Klánovice Forest, which is the part of a nature park Klánovice - Čihadla in the eastern part of Prague and to complete the trail with electronic educational materials. The nature trail itself will consist of tagg stops enabling visitors to download texts and materials into their cell phones or tablets. The texts of the stops are supplemented with educational presentations, school work sheets and field work sheets. The content of the stops and related teaching materials have been prepared in accordance with systematic teaching of natural history and biology at primary schools and lower grades of grammar schools. The thesis also contains the results of a questionnaire survey of pupils' attitudes towards the use of modern technology at class; 213 questionnaires have been evaluated in total in the years 2008, 2009, 2011 and 2013. The last part of the thesis and appendices contain own texts of stops and related educational materials. In spring 2014 this trail will be realized and educational materials will become a part of the texts on the individual stops and will be available to wide public. Key words: Klánovice Forest, field trip, nature trail, electronic educational materials
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International double taxation
Odarčenko, Michal ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The topic of this thesis is the phenomenon of international double taxation. Collection of taxes is a manifestation of state sovereignty. Each state lays down its own rules determining which persons and economic facts will be subject to taxation. As a result a situation may occur that more states claim the right to impose a tax of comparable nature on the same fact and entity. Such situations ordinarily occur in connection with cross-border labour mobility, international investments, and in many other cases. Double taxation is a burden for taxpayers and represents a barrier to international movement of persons and capital. States may provide relief to taxpayers by unilateral measures. However, a more effective instrument for the avoidance of double taxation is international cooperation. The 20th century saw the development of international treaties on avoidance of double taxation, which have a privileged position in the tax law. These treaties not only serve as a relief to taxpayers, but are also the basis of comprehensive cooperation in tax collection. Therefore, this thesis focuses on double taxation treaties, which are currently the most effective tool for resolving a conflict of tax laws of different states. The thesis firstly deals with the treaties on avoidance of double taxation in general...
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Applicability of Neural Computer Control in Sport
Landovská, Šárka ; Novotný, Petr (advisor) ; Musálek, Martin (referee)
Title: Applicability of Neural Computer Control in Sport. Objectives: Find out applicability of neural computer control in the sport research using Emotiv Epoc Neuroheadset device and Emotiv Control Panel application. Methods: Case study. Results: New research direction in sport using the Emotiv Epoc Neuroheadset device has been the significant contribution of the Thesis. All the research and results that has been gained will be used as the base for the future research. Results will be applied in more complex research using Emotiv Epoc Neuroheadset in context of different physical activities. Keywords: Emotiv, Cognitiv Suite, virtual cube, physical activity, stress
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The Negative Effect of Paddling on C1 on the Locomotor System of an Elite Sportsman - Muscular Disbalances
Mrázová, Gabriela ; Kračmar, Bronislav (advisor) ; Novotný, Petr (referee)
Název: Negativní vliv pádlování na Cl na vrcholové úrovni na pohybovou soustavu sportovce - svalové dysbalance. Cíl práce: Zjištění, ke kterým svalovým dysbalancím dochází při dlouhodobé jednostranné zátěži při pádlování na kanoi. Metoda: EMG měření v kombinaci s plošnou kinematografickou analýzou pomocí synchronizovaného videozáznamu - to vše s porovnáním s kineziologickým vyšetřením. Výsledky: Práce svalových skupin při jednostranné dlouhodobé zátěži vykazuje dysbalance v horní polovině těla. Výsledek z EMG je potvrzen výsledkem kineziologického vyšetření. Je třeba aplikovat kompenzační cvičení do tréninku. Klíčová slova: Dysbalance, EMG, kineziologický rozbor. - 2-
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Protection of investors in the capital markets
Drobiš, Zbyněk ; Kohajda, Michael (referee) ; Novotný, Petr (referee)
- PROTECTION OF INVESTORS IN THE CAPITAL MARKETS The purpose of the work is to describe about the protection of investors in the capital markets and create work that outlining to the general and professional public the possibility of obtaining damages for the infringements of the law. The work is focused on the most common unfair practices in the capital markets. Author of the work describes the issue of churning, which is the most common violations of the law and causing considerable financial losses to the investors. The work is analyzing the particular responsibility of the securities trader and investor intermediary. The work is focusing on the most common malpractice and violations of the law. The main part of the work is an overview of the administrative punishments by Czech National Bank. Work is also analyzing the judicial decisions for the purpose of the work. Finally, the author is focused on the issuer's liability for the breach of information duties.
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