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A tax base for corporate income tax in selected EU Member States
Černá, Daniela ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
This thesis is dealing with the corporation income tax base in picked countries of the European Union. Countinuous efforts by the European Union on the harmonization of direct taxation and efforts to unify the rules for determining the corporation income tax base fails. The purpose of this thesis is to show the extent to which the legislation of selected countries is similar and different. The main goal of this thesis it to compare the legislation of the corporation income tax base in Czech Republic, Cyprus and Austria. This thesis is composed of five chapters. First chapter contains definitions of terms used in this thesis. The second to the fourth chapter deals with the tax base legislation in selected countries. Every from these chapters describes legislation of the crucial components which effects the corporation tax base. Every chapter is subdivided into two subchapters. The first sub-chapter focuses on the tax payers.The second sub-chapter describes the corporation tax base and components affecting its structure. The second sub-chapter is devided into four parts. The first part describes legislation of corporation's income. There is mentioned taxable income, income tax excemptions and income which is not taxed within corporation income tax. The second part deals with expenses. There is...
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Frequency of Non-finite Clauses (gerund, present participle, infinitive) in Works of French Literature.
Černá, Daniela ; Müllerová, Eva (advisor) ; Jančík, Jiří (referee)
TITTLE: The Frequency of Non-finite Clauses (gerund, present participle, infinitive) in Works of French Literature. AUTHOR: Daniela Černá DEPARTMENT: Department of French Language and Literature. SUPERVISOR: PhDr. Eva Müllerová, CSc. ABSTRACT: The aim of the thesis is to examine the frequency and the function of non-finite clauses in selected works of French literature. It is possible to establish the characteristic features of non-finite clauses by means of a statistical research of the prevalence of particular clauses within the first ten pages of selected works of French literature. Another goal of the thesis lies in the definition of the influence of both the literary genre and the period in which the work was written on the choice of particular non-finite clauses. In conclusion, the thesis should underline the position of French non-finite clauses and could also serve as a tool for prospective French teachers in the form of a review of the representation of non-finite clauses in literary language. KEYWORDS: non-finite clause, gerund, present participle, infinitive, sentence elements
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Nuremberg Trial
Černá, Dagmar ; Pešek, Jiří (advisor) ; Kunštát, Miroslav (referee)
The aim of this thesis is the role of constituent law traditions behind the formation of Nuremberg trials. It tries to answer the question where did the inspiraton for this process come from, since it was one of the most important trials in history. The inspiration came mostly from the common international law but in specific cases of aggression the state laws of participating states were implemented as well. Powered by TCPDF (www.tcpdf.org)
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The ideal teacher through the eyes of children at first grade of primary school
Černá, Dominika ; Pavlas Martanová, Veronika (advisor) ; Mašková, Anna (referee)
This bachelor's thesis is focused on discovery of possible "perfect teacher for elementary school children" based on results from qualitative research. Theoretical part of thesis is focused on, among others, the teacher as a person, his appearance and demeanor, teaching as a profession and teacher's authority. It's also covering topics such as specific pedagogic methods and skills, relationship between teacher and pupils, their evaluation and inappropriate behavior of teachers towards them. In this thesis, I'm working with children from younger school age, definition and further characteristics of this term is also part of the thesis. As well as some teacher's typologies. Empirical part on the other hand provides analysis and comparison of results from group activities of elementary school students. Research was conducted on two different elementary schools in Prague, where pupils (divided into two groups) were tasked with paining their visualization of perfect and worst possible teacher. After the painting was done, further discussion regarding specific remarks and reasoning took a place. Qualitative research was conducted by grounded theory method, specifically with painting and discussion. The final objective of this thesis is to find out, who is the best, and the worst, possible teacher for...
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Nuremberg Trial
Černá, Dagmar ; Pešek, Jiří (advisor) ; Kunštát, Miroslav (referee)
The aim of this thesis is the role of constituent law traditions behind the formation of Nuremberg trials. It tries to answer the question where did the inspiraton for this process come from, since it was one of the most important trials in history. The inspiration came mostly from the common international law but in specific cases of aggression the state laws of participating states were implemented as well. Powered by TCPDF (www.tcpdf.org)
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Artefiletics activity in preschool education
ČERNÁ, Dana
In my bachelor thesis, I aim to explore the possibility of utilization of artefiletics activities at preschool education, which should lead to personality development of preschool children. This bachelor thesis is divided into two main parts, namely theoretical and practical. The theoretical part deals with development psychology and characterization of preschool age in relation to the artefiletics. In context with the Framework Educational Program, this part also focuses on the artefiletics as one of options of educational supply at a kindergarten. The practical part describes realization of artefiletics activities with preschool children along with children's personal experiences and their expressions. The conclusion contains summary of findings from my research.
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Non-finite clauses (infinitive, gerund, present participle) and speech
Černá, Daniela ; Müllerová, Eva (advisor) ; Jančík, Jiří (referee)
The aim of the thesis "Non-finite clauses (infinitive, gerund, present participle) and speech" is to describe the occurence and the use of the non-finite clauses in spoken French. The situation of the non-finite clauses in speech is established by means of the analysis of the essay "Usage du gérondif et du participe présent en francais parlé et écrit : étude comparée basée sur corpus" and the inquiry. Another aim is to suggest various expressions that could replace the non-finite clauses. These expressions result from the inquiry that was made with only natives speakers responding. We also try to consider the influence of different aspects such as age, profession, nationality on the usage of the the non-finite clauses. The conclusions that we come to in the thesis should enlighten the situation of the non-finite clauses infinitive, gerund, present participle in spontaneous speech and they could also serve as a tool for French teachers in the form of a review of the present state of the issue in spoken French. KEYWORDS non-finite clause, infinitive, gerund, present participle, speech
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