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Tax Deductibility of Loan Interests
Kučera, Vladimír ; Motl, Lubomír (referee) ; Brychta, Karel (advisor)
This thesis deals with the issue of tax deductibility of interest on loans and borrowings from corporate income tax perspective. It consists of an analysis and systematization of the rules influencing the tax deductibility of interest expenses. The result of the thesis is a recommended procedure for capital companies to determine the value of their tax-deductible interest expenses and thus contribute to the correct determination of their tax liability. The proposed methodological approach is verified using a model example.
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Romance influence on English Wordstock
Rosová, Daniela ; Matuchová, Klára (advisor) ; Červinková Poesová, Kristýna (referee)
Title of the bachelor thesis: Romance Influence on the English Wordstock Key words: History of English, borrowing, loan word, lexicalization, language acquisition, second language, language interference. Abstract The bachelor thesis Romance Influence on the English Wordstock is concerned with the Romance impacts on English, which is most noticeable in its wordstock, and simultaneously it tries to find out what the awareness of learners of English of these influences is. The practical part is based on research in the form of a questionnaire which was distributed among English students of the Faculty of Education, Charles University in Prague and which consists of four exercises where various Romance specifics can be found. The research revealed that students do not have a particular cognizance of Romance influence but it showed that the longer the students study English, the fewer problems they have with the words coming from Romance languages. It also studied whether students who know the French or Latin language have an advantage when acquiring the English vocabulary. The result affirms that these people may profit from their knowledge when learning English expressions similar to the French ones but they should already be confident in the language, otherwise the superficial knowledge of it can...
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An analysis of the history of French borrowings' pronunciation from Middle to Modern English on the basis of corpus data
Rosová, Daniela ; Tichý, Ondřej (advisor) ; Čermák, Jan (referee)
The diploma thesis An analysis of the history of French borrowings' pronunciation from Middle to Modern English on the basis of corpus data attempts to account for the influence of Old French borrowings and their pronunciation on the Middle English phonological system with respect to Modern English. The theoretical part of the thesis explains extralinguistic and intralinguistic aspects of language contact and the related lexical and phonological borrowing, which is followed by an overview of the history of the English and French phonological systems and complemented by the corresponding scribal practices. The research is carried out on a list of French loans extracted from and further studied in Oxford English Dictionary. Selected samples are looked up in a Middle English corpus and their probable pronunciation is inferred on the basis of their orthography. The analysis is concerned with five French phonemes absent in the medieval English.
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Nomination of persons by their activity in the Russian language in a confrontation with the Czech language
Hendrych, Jaromír ; Nazarenko, Liliya (advisor) ; Liptáková, Zuzana (referee)
This bachelor thesis deals with Nomination of persons by their activity in the Russian language in a confrontation with the Czech language. The theoretical part of this bachelor thesis deals with ways of creating words and motivations of nomination of persons by their activity in the Russian language and the Czech language. It also analyses word-formation in both the languages. The practical part of this bachelor thesis deals with already specific comparisons of typology of nomination in terms of word-formation categories of nomination of persons by their activity in the Czech language and the Russian language e.g. productive ways of word-formation, productive formants in both the languages (prefixes, suffixes etc.) and their differences. There is also a question of gender inflection of nomination of persons by their activity between the Russian language and the Czech language that this bachelor thesis deals with. Powered by TCPDF (www.tcpdf.org)
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Use of Loanwords in contemporary Norwegian and Dutch
Bartásková, Pavla ; Štajnerová, Petra (advisor) ; Hrnčířová, Zdeňka (referee)
The subject of the thesis is to appraise the situation of the extent and the way of use of English loanwords in Norwegian and Dutch. The issue is presented on the background of historical development of borrowing in these languages and also explained in the contemporary tendency of English words usage in non-English speaking countries. To document the official attitude of Norwegian and Dutch media to loanwords we add the results of survey among the particular editors. On the basis of loanwords principles in Norwegian and Dutch, presented in the theoretical part, we assess the English loanwords in particular articles published in Norwegian and Dutch Internet news journals. The attention is aimed to the general analysis of English loanwords in Norwegian and Dutch, to the analysis of the domains noticeably influenced by the loans and to the morphological and orthographical integration of loanwords in the monitored languages. The outcomes of each analysis for Norwegian and Dutch are compared and interpreted. Key words: English, borrowing, Dutch, journalistic style, loanwords, Norwegian
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Anglicisms in Programs of Czech and Russian Commercial Radios
Kaplanová, Oksana ; Rajnochová, Natalie (advisor) ; Kitzlerová, Jana (referee)
The aim of this thesis is to show, on the basis of selected words, how the borrowed Anglicisms are used in the Russian and the Czech language. The goal is to familiarize the reader with neologisms, in particular with their creation and adaptation in the two languages. On the selected fifteen words we show how the borrowed words are used in both languages and how their integration to the language is similar. In the thesis we have shown the significance of Anglicisms in the languages and the possibilities of their derivatives and adaptation to the given system of the language. The main result of the thesis is a list of words which enables us to observe linguistic tendencies of borrowed words in the past decades. This list enriches the reader with borrowed words that are not so frequent for the reader to know them. The results which we have accomplished will enable us to focus on further research concerning this issue in the future. Key words New vocabulary, foreign words, neologisms, anglicisms, borrowing
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Czech and Slovak laskonka 'a kind of sweet dessert'
Boček, Vít
In the paper, Czech laskonka ‘a kind of sweet dessert’ is explained as a result of the shortening of the word laskomin(k)a ‘appetite, desire‘, ‘delicacy, dainty’, which goes back to Common Slavonic *oskomina, probably an Early Romance loanword.
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Use of Loanwords in contemporary Norwegian and Dutch
Bartásková, Pavla ; Štajnerová, Petra (advisor) ; Hrnčířová, Zdeňka (referee)
The subject of the thesis is to appraise the situation of the extent and the way of use of English loanwords in Norwegian and Dutch. The issue is presented on the background of historical development of borrowing in these languages and also explained in the contemporary tendency of English words usage in non-English speaking countries. To document the official attitude of Norwegian and Dutch media to loanwords we add the results of survey among the particular editors. On the basis of loanwords principles in Norwegian and Dutch, presented in the theoretical part, we assess the English loanwords in particular articles published in Norwegian and Dutch Internet news journals. The attention is aimed to the general analysis of English loanwords in Norwegian and Dutch, to the analysis of the domains noticeably influenced by the loans and to the morphological and orthographical integration of loanwords in the monitored languages. The outcomes of each analysis for Norwegian and Dutch are compared and interpreted. Key words: English, borrowing, Dutch, journalistic style, loanwords, Norwegian
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