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Refurbishment and conversion of former factory, Portlaw
Kuběna, Martin ; Mléčka, Jan (referee) ; Zemánková, Helena (advisor)
The goal of the work is to create a place that will combine research, education and popularization in the field of environmental issues and further convey and explain it to the general public in the form of lectures, publications and educational and cultural events. It will deal with laboratory research on contaminants and the composition of contaminated soil, natural succession and steps to prevent soil degradation during production and other processes. The events organized in the area will be aimed not only at tourists and visitors coming to the area via the cycle path or at local residents and their friends, but also at a wider audience in the form of conferences and audits on the topic of contamination and the environment.
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A new life for the factory = a new life for Portlaw
Galusková, Hana ; Plášil, Jiří (referee) ; Boháč, Ivo (advisor)
Master´s thesis describes the revitalization of a former cotton factory site and later tannery. The abandoned factory building, the chimney, the former engine room, the canal, and other secondary buildings are uncontrollably absorbed by nature. The place has an exceptional charm thanks to the contrast of raw materials and the amount of greenery, but the lack of maintenance of individual structures shortens their lifespan. The main idea of the design is the conservation of the preserved objects of the factory, support of historical values, and preservation of nature in a man-made space. The proposal describes the creation of a multi-purpose area that creates employment opportunities, a form of recreation and public space for the residents of Portlaw, as well as an attraction within the region and for tourism. The functional content is a botanical garden with an exterior and interior part, a public space with a market, small spaces for rent, a food court, accommodation, and areas with hydroponics. Each functional unit works independently, and at the same time, complements each other - grown products from hydroponics are sold at the market, visitors to the botanical garden use accommodation, and people who rent spaces visit the food court. The goal was to bring new life to the factory and thus revive the town of Portlaw. The functional content of the entire area uplifts the history as well as the current state of the place.
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Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Štáfková, Sabina ; Gláserová, Jana (referee) ; Pěta, Jan (advisor)
The master's thesis is focused on the preparation of consolidated financial statements according to Czech and Irish legislation and is devoted to the differences in their preparation. The theoretical part deals with the theoretical basis for preparation of consolidated financial statements and their preparation conditions. In the analytical part, model examples of all consolidation methods according to Czech and Irish legal regulations are calculated. In the last part, the consolidated financial statements according to both legislations are analyzed with the help of financial analysis and then compared from a tax point of view.
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Comparison of Personal Income Tax in the Czech Republic and the Republic of Ireland
Bělousovová, Zdislava ; Jurajdová,, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the analysis and comparison of personal income taxation in the Czech Republic and Ireland. The theoretical part includes general tax concepts, the next part of the work describes the Czech and Irish system of personal income taxation. The practical part of the work presents model examples to determine the tax liability of individuals in both countries with a focus on income from employement. The last part of the work includes the possibilities of tax optimization for the Czech taxpayer.
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International and intranational aspects of the double taxation
Chonka, Ivan ; Kotáb, Petr (advisor) ; Vybíral, Roman (referee)
International and intranational aspects of the double taxation Abstract This diploma thesis describes history (the recent one at least) of the need to regulate the taxation of international entities operating in more than one tax jurisdiction, its origins and the early efforts to create tax treaties preventing double taxation and the history of first internationally operating companies. It also compares tax treaties concluded between Czech Republic, Liechtenstein and Ireland, because there is a long-time gap between ratification of each of them, and thus we can observe, how did the Czech base tax treaty model change for this specific type of treaties during those years. The diploma thesis also summarizes differences between the treaties, provides a wider context regarding their basis, describes the specifics of Czech base model and evaluates the distinctions from the model treaties. Finally, the diploma thesis elaborates on the overall state of international taxation and especially in the Czech Republic, particularly in relation to its membership in European Union, in the BEPS initiative within the OECD (and Czech participation in it), and assesses Czech Republic's current condition regarding the economic state of the country, its most important trading partners and the challenges arising from the...
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