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Taxation of income of natural persons resulting from emloyment
Lísková, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.
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Type of cell death and superinfection exclusion phenomenon in vaccinia virus-infected cells
Lišková, Jana ; Mělková, Zora (advisor) ; Anděra, Ladislav (referee) ; Němečková, Šárka (referee)
Vaccinia virus (VACV) was formerly used in the eradication campaign against smallpox. VACV infection causes lysis of most cell types, including epithelial ones, which is equivalent to necrosis. However in our laboratory, we have previously detected activation of caspases during infection of HeLa G and BSC-40 epithelial cell lines with VACV, a typical sign of apoptosis. In this thesis, the type of cell death in HeLa G and BSC-40 cell lines infected with VACV strain WR was further studied and the activation and activity of caspases in the infected cells was characterized. In HeLa G cells infected with VACV strain WR, apoptosis was identified, as demonstrated by condensed nuclei, activity of caspase-3 and cleavage of death substrates. Additionally, activation and activity of caspase-2 and -4 was detected in infected HeLa G cells. In infected BSC-40 cells, neither apoptosis nor caspase activity were observed, but activation of caspase-2 and 4 was detected in these cells also. Finally, cleavage of procaspase-3 and -12 was detected in infected cells of both cell lines. Vaccination strains Praha and Dryvax induced apoptosis in both HeLa G and BSC-40 cells, as was demonstrated by the apoptotic morphology of nuclei and by the cleavage of PARP, substrate of the executioner caspases. Our results suggest that...
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Rembrandt Harmenszoon van Rijn in Bohemian and Moravian state collections
Lišková, Julie ; Zlatohlávek, Martin (advisor) ; Konečný, Lubomír (referee)
The work deal with several paintings from National gallery in Prague adherent to Rembrandt Harmenszoon van Rijn. Concretely Is spoken especially about three painting, one of which is still consider to be the autor's work by Rembrandt. The other two works have already been dedicated to his pupils. But they had been ascribed to Rembrandt in the past. Therefore these paintings were included in this work. Simultaneusly is solved the problem of the Rembrandts authorship determining and doubtful authorships in general. The best part of the work is devoted to the art historical opinions, their reproducing and the endeavour of layout contraversial points. Conclusion of the work is foremost the reproducing and gathering of available informations, because answer and solve questions of the authorship is the work for many years.
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Funding districts of selected cities
Lišková, Jiřina ; Čermák, Jiří (advisor) ; Marcela, Marcela (referee)
This dissertation is focused on description, explanation and creation of financial relationships which are created based on criteria and weights between district and Capital of Prague and between districts and city of Brno. The reference period covers years between 2013 and 2015. In budget of Prague capital these transfers are labelled as subsidy relationship, in the city of Brno these transfers are labelled as non-purposed subsidy. This work identifies criteria which are determinative for amount of assigned income. The next section is an analysis of the management of the Brno-Chrlice and the district of Prague-Reporyje for the years 2007-2015. Part of this work is switching criteria and their weights for the district of Prague and the City of Brno and the conversion of financial relationships to one inhabitant of urban areas and evaluation of this change for the district.
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Proposal of Communication Mix of Cosmetic Brand
Lišková, Johana ; Šopík, Josef (referee) ; Milichovský, František (advisor)
Bachelor thesis is focused on proposal of communication mix that is based on analysis of current situation of cosmetic brand RevitaLash. Bachelor thesis has three parts. Theoretical part focuses on theoretical background needed for analyzing of communication mix. Second part contains the introduction of the cosmetic brand and the analysis of current situation. In the third part there is proposal of improvement of communication mix and marketing strategy of cosmetic brand RevitaLash.
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Business Plan for the Coffee House "ČiČi Cafe“
Lišková, Johana ; Králík, Filip (referee) ; Chlebovský, Vít (advisor)
Diploma thesis is focused on creating business plan to open a new coffee house in city center of Brno, which originally followed the Asian trend of cat cafés. Thesis is divided into three parts. The first part introduces us with theoretical bases of business. In the second part there is analysis of the issue and in the third part based on the analysis there are defined measures and steps to create complex and realistic business plan for the establishments of such café.
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Retirement home
Lišková, Jana ; Peterka, Tomáš (referee) ; Müller, Jan (advisor)
The projected retirement home is located in the cadaster of the town Velká Bíteš. The building is designed with respect of resident's needs of retirement age. It is a four-storey building without basement. There are designed external doctor's offices on the first floor. There are lounge with library and technical facilities on the first floor as well. Besides that, we can find accomodation spaces from second up to fourth floor. The structural system is a longitudinal wall and ceilings are made by monolithic reinforced concrete. The roof is shed. The building is detached with built chambers
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Assessment in Biology Education in Ceske Budejovice and Surroundings
LIŠKOVÁ, Jana
VOMÁČKOVÁ J. 2015: Assessment in Biology Education in Ceske Budejovice and surroundings. Bachelor thesis. Faculty of Education, University of South Bohemia in Ceske Budejovice. 39 pp. Assessment is the key part to all educational and pedagogic activities. Based on this, assessment is nowadays often discussed not only in the academic sphere but also by teachers doing the practical job. This is especially viewed from the point of the effectiveness and adequacy of individual assessment methods in concrete subjects taught. The aim of this bachelor thesis was to monitor assessment methods currently used in Biology lessons. This has been done through questionnaires used with grammar school students and elementary school students attending the second level study in the Ceske Budejovice region. The results show assumptive assessment methods prevail with teachers mainly focusing on the students knowing definitions, facts and formulae. New activating methods are being introduced in Biology lessons, which makes the assessment of students' performance more difficult. Formative assessment might be the answer to this. In the part of the questionnaire where the students´ personal experience, preferences and opinions have been monitored, it has been found out students themselves consider this type of assessment more motivating and beneficial then the assumptive one.
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