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Legal aspects of the protection of investments in the Czech Republic
Kašková, Katarína ; Vondráčková, Pavlína (referee) ; Novotný, Petr (advisor)
70 RESUMÉ Legal Aspects of the Protection of Investments in the Czech Republic. The most important and also the most dynamic branch of the International as well as the Financial Law these days is considered protection and support of the international investments. The international protection of investments is based on the treaty basis, which eventually evokes in the effect that every single state takes over the obligations related to the international investment among each other, with the aim of securing most positive investments conditions for their own private investors situated in the foreign states. Due to the fact, that there has not been found an universal multilateral treaty in the sphere of the Investments Law, which could uniformly regulate this kind of questions, the gist of the legal regulation of protection and support of the international investments is based on the bilateral investments treaties. The whole process of conclusion of the bilateral investments treaties was started in the sixties and the seventies and continues fluently since today. In the nineties, the Czech Republic as many others states depended on the inflow of foreign capital into the country for purposes of the recovery and development takeoff of its economy. Therefore, the Czech Republic followed others states in conclusion...
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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Boháček, Pavel ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
87 Resumé This diploma thesis named "Taxation of income of companies and their participants (comparison of legal regulations in the selected EU states - the Czech Republic, Slovakia and Poland)". The thesis is divided into a theoretical and practical part. Chapters 1 - 6 form the theoretical part and chapters 7 - 9 form the practical part. The theoretical part contains a definition of tax, possible division of taxes, definition of a tax system and description of the structure of tax systems in the selected EU states, namely in the Czech Republic, Slovakia and Poland. Afterwards, I define the main legal sources relating to taxation of companies and its participants in the above mentioned states as well as relevant international treaties on avoidance of double taxation. This is followed by a brief theoretical description of basic concepts in the tax theory - tax object, tax base and tax maturity. Another chapter pays attention to the importance of international treaties on avoidance of double taxation and to explanation of the main principles of the methods on elimination of double taxation. Chapters 5 and 6 contain legal definition of various types of companies, characteristics of the possible participants in relation to these types of companies and a legal definition of the term "resident" from the...
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Similarity of kinesiology content of different techniques of cross-country skiing and walking
Bauštein, David ; Novotný, Petr (referee) ; Kračmar, Bronislav (advisor)
Objectives: The aim of the work is to compare the contents kinesiology movement techniques for various cross-country skiing and walking. Measuring the involvement of selected muscle groups. Methods: EMG measurement of muscle groups associated with synchronized videorecording. Comparative analysis of different types of locomotion. Results: There was not evidence of content similarity kinesiology researched techniques of cross country skiing with walking. Keywords: EMG, cross-country skiing, bipedalism, locomotion, gait, motor unit.
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The comparative kineziologic analysis of a swimming cycle and the selected streghtend exercises
Brtník, Tomáš ; Kračmar, Bronislav (advisor) ; Novotný, Petr (referee)
Title: The comparative kineziologic analysis of a swimming cycle and the selected streghtend exercises Purposes: The aim of the thesis is to compare muscle timing in shoulder girdle during a swimming cycle and the selected streghtend exercises Methods: Surface electromyography combinated with kinematography analysis used synchronized video recording. Results: The muscle activation timing of the swimming cycle crawl in the water proof is more comparative with the muscle activation timing of the stepping cycle by the rubber expander use than the swimming simulator use. Key words: Swimming cycle, shoulder girdle, surface electromyography, kinematics analysis.
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Comparison of the position of the Czech National Bank and Central Bank of Ukraine
Vykhoryev, Maksym ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
68 Abstract This diploma paper was devoted to analysis of contemporary system of central banking in Ukraine and its comparison with system of central banking in the Czech Republic. This diploma paper consists of history the following parts: central bank in Ukraine, functions of central bank in Ukraine, position of central bank in Ukraine and Czech Republic, financial crisis in Ukraine. In the beginning there is information about historical past of Ukraine, where significant events that influenced banking system in Ukraine are explored and analyzed. The following part compares systems of central banking in Ukraine in the past with systems of central banking nowadays. Also, you can find information and analysis on current situation in Ukraine's central banking with its objectives, implements and goals. Last part of this diploma paper is devoted to differences between Czech and Ukrainian systems of central banking. The conclusion that comes from comparisons and analysis of systems of central banking of selected countries is that system of central banking of the Czech Republic is much further developed than Ukrainian. The main differences are transparency of Czech central bank and people's confidence in it, instruments of monetary policy, cooperation with executive authorities of the country, licenses for...
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Building savings - legal and economic issues
Holečková, Eva ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
LIII Závěr Zavedení stavebního spoření bylo nejúspěšnějším krokem bytové politiky v České republice po roce 1989. Hlavní přínos tohoto produktu spočívá v tom, že se jedná o způsob financování bytových potřeb, který je finančně dostupný širokým vrstvám obyvatelstva. Ač zpočátku bylo stavební spoření spíše institutem, jak výhodně uložit své volné finanční prostředky, stále více se stává nástrojem, jak získat vlastní střechu nad hlavou. Zvyšuje nejen zájem o výstavbu nových bytů a rodinných domů, ale také o provádění modernizací a rekonstrukcí, což je velmi důležité pro náš zastaralý bytový fond. Investice do bydlení, které stavební spoření podporuje, pozitivně ovlivní stavební výrobu a jak víme, vývoj stavební výroby je indikátorem pro vývoj ostatních sektorů ekonomiky. Pokud bude stavební výroba růst, dá se očekávat růst celé ekonomiky, a to je to, co si v době ekonomické krize všichni přejí. V současné době můžeme hovořit o velkém úspěchu stavebního spoření. Souvisí to s tím, že v době, kdy byl tento produkt uváděn na trh, sliboval nejen zajímavé výnosy, ale také stabilitu a bezpečné ukládání úspor. K oblíbenosti tohoto produktu přispěl také stát, který v rámci aktivní bytové politiky podpořil jeho rozvoj poskytováním optimální výše státní podpory. Významnou roli také sehrála skutečnost, že občané byli...
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