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Relationship between the strength of foreign accent and the presence of glottalization
Moravcová, Jana ; Skarnitzl, Radek (advisor) ; Weingartová, Lenka (referee)
In this paper, we are interested in what the part of glottalization is in a foreign accent. We focus on Czech speakers of English and an evaluation of their utterances. Those speakers analyzed for the purposes of this paper were evaluated in advance by a perceptual test. In accordance with the results of the test, they were divided into three groups: A, containing those speakers with an English close to the native standard; C, containing speakers with a strong Czech accent; and B, containing speakers with a detectable foreign accent which, however, is not evaluated as a Czech one. The aim of this paper is to determine in what way speakers of each group use glottalization and whether the use is identical to the assumptions of the previous studies.
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Virtual worlds - construction of the past as a game. Amateur historical fencing
Moravcová, Jana ; Štěpánová, Irena (advisor) ; Kašpar, Oldřich (referee)
This diploma thesis concerns on one way of leisure time spending in Czech Republic - non-professional historical fencing. This activity lays essentially in depicting of battle manners in the past in fonn of dramatic performances (public presentation is not required though). The actors use for their purposes armament, outfit, clothing and other equipment that should correspond at least generally to a certain historical period. In the first part of the work I set historical fencing into broader context of leisure time activities with common features, which are RPG's (Role Playing Games) and LARP's (Live Action Role Playing) and leisure time activities with fantasy thematics generally on one side, and other ways of depicting of the past, mainly historical music, historical dance and "living history" on the other. In the next part I try to explain current meaning of the term "historical fencing" and to briefly survey evolution of historical fencing in our country from the 60's until today. I watch non-professional historical fencing actors themselves more closely, explore their associating into groups, fonnal structure of such associations (groups) and cite examples of several Prague based groups. I also deal with motivation of actors for historical fencing, non-concerned public's view of such activity and...
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Czech literature of the diary genre in the 1940s and 1950s
Moravcová, Jana ; Wiendl, Jan (referee) ; Bílek, Petr (advisor)
Proč tedy ještě, nestačí-li odkázat na pozoruhodnost textů samých, považuji pro sebe za nutné zabývat se deníkovou literaturou, která vznikala v době, kdy publikační možnosti byly určovány spíše politickou loajalitou a třídním původem autorů než jejich talentem a kdy se psané slovo často stávalo důvodem persekuce? Čím tyto texty, vydané mnoho let po svém vzniku, mohou oslovit současného čtenáře? Co z jejich tehdejší naléhavosti přetrvává dodnes? Vždyť společenskopolitické změny po listopadu 1989 vrátily literaturu její samoúčelnosti a kontinuitě, takže největším problémem dnešních nakladatelů jsou prodělky z dobrého vkusu, nekončící hledání způsobů, jak vydat hodnotnou knihu navzdory požadavkům trhu.
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Tax Aspects of a Selected Company
Picková, Vendula ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
The subject of my bachelor thesis is tax duties of Construction Company SNN Bechyně a.s. The main purpose is to describe and analyze the economic situation of company and the tax burden in period 2009--2012. The first part contains general information about the enterprise and financial analysis using economic indicators. The second part deals with company tax burden analysis. Firstly there is theoretic description of taxes (income taxes, value added tax, property tax, road tax) and then using on the real enterprise data. The last part focuses on optimization aspects which are used by the company to decrease its tax burden and new possibilities of decreasing the tax burden even more.
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The state support of the building savings
Švec, Daniel ; Urbánek, Václav (advisor) ; Moravcová, Jana (referee)
In this diploma thesis I have dealt with the description of the most significant public expenditures, mandatory expenditures. I have focused on building savings, the state support for building savings and the profitableness of building savings as a whole. In the first part of the work, different types of public expenditures are defined and categorized; you may also find there a definition of mandatory expenditures. This section also contains the historical development of building savings to the current form and the development of the basic indicators of building savings in the Czech Republic. Another part is devoted to legislative regulation of building savings; this section also contains the development of the state support and its impact on the state budget. The third, analytical part contains an analysis of microeconomic benefits and macroeconomic consequences for the economy. In this part I analyze the profitability of the savings phase and the cost of credit phase of the building savings, compared with the selected alternative products. At the end of this chapter I will try to offer a picture of the possible forms of the building savings in the future.
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Tax aspects of the distribution of profit
Ivanova, Elena ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
The thesis focuses on the the distribution of profit from a tax perspective. The aim of the thesis is to determine how different tax conditions of distributed profit affect the taxpayer's tax burden. For the purpose of achieving the aim of this thesis the comparison of selected test cases of the distribution of profit was made. The thesis analyse the law conditions for distribution of profit in the legal system of the Czech Republic and the rules for the assessment of this area in the international context. The thesis is devoted to methods of avoiding double taxation at the national level and the international level.
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Daňové úniky u daně z příjmů právnických osob
Kůta, Milan ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.
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Analysis of the development of VAT in the Czech Republic in 2004-2012 and its impact on practice
Kuchynková, Tereza ; Moravcová, Jana (advisor) ; Vítek, Leoš (referee)
The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.
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