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Status of professional sportsmen and referees from the perspective of personal income tax
Šleglová, Kateřina ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
The thesis deals with the issue of legal status of professional sportsmen performing collective sports and professional referees active in collective sports from the perspective of personal income tax. This issue is now vividly discussed in relation with a recent judgment of the Supreme Administrative Court from 17th July 2017, case no. 6 Afs 278/2016. The objective of this thesis is to analyse the potential status of a professional sportsman and a referee and subsequently, depending on this status, analyse opportunities of taxation of their incomes according to the relevant national legislation and the Supreme Administrative Court's case law. The key question is whether the sportsman and referee should be regarded as an employee in accordance with the Income Tax Act or as a self - employed person. Partial objective of the thesis is to assess whether current practice in the Czech Republic corresponds with the legislation or as the case may be suggest an acceptable solution which would reflect the needs of professional sport with respect to the current circumstances in the Czech sports. The first and the second chapter present the theoretical part of the thesis, which describes the key concepts and specify the subject of the thesis. This part is followed by the analytical section which consists of...
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Taxation of income from sports activities
Kiwová, Lenka ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Thesis title: Taxation of income from sports activities The objective of this thesis is to analyze the current state of legal regulation of the taxation of the sportsman income, including the decision- making activity of the courts related to this issue and on the basis of the findings to conclude whether current practice corresponds to the interpretation of legislation. The thesis is structured into three main chapters. The first chapter is devoted to defining concepts that are crucial to this work, the term "sport" and "sportsmen". It deals with the regulation of sport in the international law, European law and Czech law. Then the term sportsmen, including his status in Czech law and European law, are analyzed in a similar way. The second chapter focuses on the taxation of income from sports activities and is divided into two main parts. The first part is devoted to the taxation of income from sports activities of professional sportsmen performing collective sports, the second part is dedicated to sportsmen performing individual sports. The last chapter stands on the findings from the previous parts of the thesis and deals with the taxation of income from sports activities de lege ferenda.
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The Influence of age, gender and movement activity on the reaction abilities of lower limbs by pubescents
Brychta, Petr ; Heller, Jan (advisor) ; Havel, Zdeněk (referee) ; Harsa, Pavel (referee)
Title: The influence of age, gender and movement activity on the reaction abilities of lower limbs. Objectives: The main objective of this dissertation was to find the reaction abilities of pubescent's (aged 10 - 15years) lower limbs on the basis of age, gender and movement activity. The further aim was to determine the pubescence period (age) when the most noticeable decrease of the visual disjunctive motor response time of lower limbs occurs. Methods: 214 boys and girls aged 10-15 years (157.8 ± 10.8 cm; 47.2 ± 10.7 kg) participated in this research. Simple, choice and disjunctive reaction time of lower limbs was measured through the Fitro Agility Check test. The results processing, including statistical procedures, was carried out using the Matlab (MathWorks, Inc.) programming environment, an IBM SPSS Statistics 22. Three-way ANOVA and Tukey post-hoc tests (α=0.05) were used to determine the individual parameters connection. Results: With increasing age, year over year, we found important differences and reaction time decreases of all types of reaction speeds. Testing brings to light the fact that the most noticeable decrease of both selection and disjunctive reaction time of lower limbs are between groups of 11 year olds (11.00-11.99) and 12 year olds (12.00-12.99). The most noticeable decrease...
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ensurence in sport
Baláčková, Anna ; Štědroň, Bohumír (advisor) ; Holánek, Michal (referee)
Name: System view on insurance athletes Goals: The aim is to submit a report on sports insurance in the Czech Republic, with a focus on amateur and registered athletes, and evaluate the results and propose recommendations. Partial aim is to analyze insurance products from commercial insurers and findings awareness of opportunities for sports insurance among the public. Methods: Secondary research was conducted - collecting data from websites of insurers and insurance brokers and analysis.Primary research was conducted - written and online interviews. Results: Analysis of insurance offers were compared to a one model example. It turned out some differencies in both- in quality and price The questionnaire research has shown, that not all athletes are insured, while the majority of injuries come from sports. Based on the research, some recommendations for athletes and insurers were created. Key words: Sport, athlete, life insurance, accident insurance, insurance market, risk, sports injuries, prevention of injuries
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Design a training diary for swimmers.
Šetek, Štěpán ; Svobodová, Irena (advisor) ; Hájková, Jana (referee)
The theme and objective of this work is to propose a training diary intended for the documentation in swimming training. The theme of the theoretical part briefly describes the characteristics and structure of the swimming and swimming performance. Also the history of swimming and its development, in both the world and our country, is described there. Similarly, a general training, its rules and an annual training cycle is discussed there. Furthermore, the theoretical part deals with training methods in competitive swimming and its historical development. The research part of this work largely discuss the ways of documentation of the swimming trainings. In particular, it deals with the research training sheet developed by swimming coach Ing . Jaroslav Strnad. Furthermore, there is an analysis of the three training diaries which are currently available on the market. These are examined for their suitability for recording swimming trainings. Finally, there is a suggestion of training sheet provided for swimmers and their training diaries.
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Sportsman as a Celebrity in Course of Time
Kodoňová, Lenka ; Köpplová, Barbara (advisor) ; Kraus, Jiří (referee)
This diploma thesis discusses the process of celebritization of sportsmen. This phenomenon is illustrated with a form of the media coverage of sporting career of gymnast Věra Čáslavská, speed skater Martina Sáblíková and tennis players Jan Kodeš and Tomáš Berdych. The thesis compares socialist journals Československý sport and Lidová demokracie and current periodicals Sport and Lidové noviny. The work deals with the characteristics of the concept of celebrity, history of sports celebrities, types of people who are likely to become a celebrity, and social status of athletes. The articles related to the selected sportsmen were examined through content analysis. Researched texts were divided into prepared categories (professional life, lifestyle, relationships, love life, appearance, personality, children, health, advertising). This quantitative research was followed by qualitative research methods, which focused on athletes in the advertising industry. The method consisted of examining the articles about advertising activities of athletes. The work also deals with the description of life and sports career of gymnast Věra Čáslavská. The information comes from the media coverage of contemporary prints, which describes not only her athletic career, but also the period after 1990.
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Taxation of sportsmen's income from the sport activities with the personal income tax
Vybíral, Roman ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The main objective of this thesis is to analyze the taxation of the Czech resident sportsmen's income. The thesis is divided, except for the introduction and conclusion, into five chapters. The first chapter deals with terms "sport" and "sportsman" and it explains them to readers. The second chapter is concerned with defining the status of sportsmen from the perspective of the Czech law, laws of some other European states and also from the perspective of the Court of Justice of the European Union. The third chapter deals with the taxation of income from sport activities from the sources in the Czech Republic and it's most important part is dealing with the status of professional sportsman as an employee and self-employed person. Chapter Four is concerned with the taxation of income in the form of sport competitions prices. The last chapter deals with issues of international taxation of income from the sources from abroad.
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GPS and Accelerometer Based Speedometer
Novotný, Tomáš ; Fiala, Jiří (referee) ; Orság, Filip (advisor)
This thesis deals with a design of speedometer for sportsmen, which is able to display current speed and to record a trip. The proposed parts are small enough. That's why sportsman won't be bothered much. The GPS is used for measurement of speed and to determine position. A strip, which consists of LED diodes, is used for speed displaying. The strip is situated in a sportsman's glasses. A trip is recorded to a MultiMediaCard. The FAT file system is used on the memory card.
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The analysis taxation of professional sportsman in the Czech Republic
Matějková, Lucie ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The thesis is dedicated to the analysis of income taxation of professional sportsmen in the Czech Republic. The theoretical part describes the legal position of a professional sportsman according to lax regulations. The major part of the analysis is focused on personal income tax. The thesis also mentions other taxes which may affect sport activities. The thesis is based on the law valid in the Czech Republic, including the cases law of the Supreme Administrative Court related to the issue of taxation of sportsmen. The practical part compares particular modes of taxation in which the incomes of a professional sportsman may be taxed.
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Marketing representation of professional athlete
Jíchová, Klára ; Pešek, Ondřej (advisor) ; Trávníček, David (referee)
The dissertation is focused on practical example of running marketing agency SPORT INVEST Marketing, a.s. and the performance of provided services to the selected athlete -- speed skater Martina Sáblíková. Based on the used methods -- questionnaire survey and interview- I assessed the answers and obtained data, from which result SWOT analysis. I recommended to marketing agency the suggestions to improve and to efficiency their procedures from the selection of athletes to seeking of suitable business partners. The dissertation shows that the selection of athletes is important, for agency and potential sponsors too. The success of athlete does not assure the other marketing utilization of athlete. Also promotion sponsors of athletes should become something special and ensure the main sponsors exklusive terms.
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