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Real estate taxation
Filipová, Markéta ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Real estate taxation Abstract The aim of the diploma thesis is to introduce in detail Act No. 338/1992 Coll., On Real Estate Tax, as amended. The structure of the chapters is usually divided as well as the real estate tax itself on land tax and building and unit tax. A detailed analysis of individual tax elements and an examination of possible de lege ferenda proposals for potencial changes that could be made in the Czech real property tax law are provided. The thesis consists of 8 chapters. In the introductory chapters, the thesis deals with the general characteristics of taxes, the various constructional elements of the tax and the changes made by the recodification of private law, which influenced more than just the title of the real estate tax. The main content of the thesis is in Chapter 3, which gives insight into the theme by giving a detailed introduction of the various elements of the tax. The object of the tax, subject of the tax, tax basis and tax rate are presented. Chapters 4 to 7 deal in detail with tax exemption, tax rate issues, tax administration, and the comparison of the revenue from real estate tax and the revenue from the real estate acquisition tax. Both of these taxes relate to real estates and belong to the category of property taxes. The thesis also deals with a description of the...
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Treason and high treason in czech legal history
Novotný, Patrik ; Starý, Marek (advisor) ; Skřejpková, Petra (referee)
High Treason and Treason against the Homeland in the History of Czech Law Key words High Treason, Treason, History Abstract The diploma thesis "High Treason and Treason against the Homeland in the History of Czech Law" deals with two constitutional and criminal law institutes, which seem similar at first glance. These notions have appeared relatively abundantly in the history of Czech law and their meaning and definition have undergone several significant changes. Hence, the objective of this study is to provide, inter alia, a sufficiently detailed description of the historical development of both institutes in these intertwined branches of law. The descriptive historical part constitutes the basis for the second comprehensive part, a legal comparison between high treason and treason against the homeland either in each of the relevant branches or across them. The final chapter of the thesis, which is based on current knowledge, makes a comparison between these notions in the present Czech and Austrian law. The factors relevant for the first of the objectives of this diploma thesis - a historical description of high treason and treason against the homeland - are historical events and the related laws, as well as the changing political culture or the demand of those in power for the enactment of legal...
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Advanced Solution to Piston Assembly Dynamics
Dlugoš, Jozef ; Furch,, Jan (referee) ; Kučera, Pavel (referee) ; Novotný, Pavel (advisor)
Hlavní cíl této práce je vyvinout pokročilý výpočtový model dynamiky pístové skupiny. Kontakt mezi pístem a válcem je zprostředkován skrz vrstvu maziva nebo pomocí kontaktu nerovností. To vede k různým režimům mazání, tudíž k různým silovým interakcím působících na plochy kontaktní dvojice. Během řešení hydrodynamiky a kontaktu nerovností, je nutné zahrnout deformaci pístu a válce do výpočtu—přirozeně iterační proces. Jelikož požadavky na výpočtovou síť kontaktních sil a deformaci těles se liší, byl navržen robustní mapovací algoritmus. Výsledky vyvinutého výpočtového nástroje jsou experimentálně verifikovány. Pro tento účel je uskutečněno měření sekundárního pohybu pístu pomocí laserových snímačů vzdálenosti. Měření je vykonáno na experimentálním motoru s bočním vedením ventilů a průhlednou hlavou válce, aby byl přítomen kompresní tlak ve spalovací komoře. Naměřený boční pohyb pístů je znehodnocen. Proto je další analýze potrobeno pouze úhlové natočení pístů. Shoda mezi naměřenými a vypočítanými výsledky variuje pro různé části pracovního cyklu. Dobrá shoda je dosažena během komprese a expanze. Naopak výrazné rozdíly nastávají, když boční síla dosahuje nízkých hodnot: sání a výfuk. Hlavní přínos této práce je vytvoření výpočtového nástroje, který je schopný zahrnout výše popisované jevy, které mají podstatný vliv na dynamiku pístové skupiny. Bohužel to vede k dlouhým výpočtovým časům, zvláště když je zahrnuta deformace. Tento problém řeší navržený paralelní výpočet. To je založeno na paralelizaci podprogramu během vyčíslování citlivostní analýzy. Tímto způsobem je řádově redukován výpočtový čas.
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Preparation of the expression vectors for the production of fusion protein NS2-NS3 of Dengue and Zika viruses
Novotný, Pavel ; Konvalinka, Jan (advisor) ; Vaněk, Ondřej (referee)
in English Zika and Dengue viruses, which are part of Flaviridae family, are responsible for fever diseases. Infection can be asymptomatic or with symptoms of light virosis, however, it could be also life threatening. In the case of Dengue, it could progress to haemorrhagic fever. Infection by Zika is also dangerous for pregnant women because of enhanced risk of microcephaly in new-borns. These viruses are transferred by mosquitoes from Aedes family and are part of arbovirus group. Vaccination is a good tool for control of these diseases, but development of virostatics are also in progress. Inhibitors of viral proteases are important clinically approved virostatics against HIV and HCV. It is not clear, if Zika of Dengue proteases can become drug targets, however these proteases are also interesting for basic research. Flavivirus protease is located in viral polyprotein synthesized by host cells as a part of NS3 domain. This enzyme needs activation domain NS2B; mechanism of this interaction is not fully understood. On top of the protease activity, NS3 domain includes helicase, NTPase and RNA 5'-triphosphatase activity. It is not known why these enzymes coexist as one protein domain. To address these unanswered questions, it is important to prepare expression systems for kinetic, structure and...
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Taxation of trusts in the Czech Republic and its comparison with a taxation if "Treuhand" in Germany
Galuška, Pavel ; Novotný, Petr (advisor) ; Sejkora, Tomáš (referee)
My thesis addresses the fundamental issue and principles of trust taxation in the Czech Republic and it provides with its confrontation and comparison with a German equivalent, namely Treuhand. The purpose of this thesis is to describe and to compare the attitude of Czech and German legislation to the fundamental definitions of key terms within the taxation of Czech trust and German Treuhand respectively. Hereat I mainly focused on the issues of the subject of taxation, object of taxation and its assignment to the individual subject, tax base and also other key elements of taxation, when they were considered relevant. First of all to elaborate this thesis I analysed the current Czech and German legislation and treatises that are concerned with taxation of trusts in the Czech Republic and taxation of Treuhand in Germany and consequently made them a subject of a comparison. A content of the thesis composes of two main parts. In the first part there are both of the legal institutes introduced within the terms of civil law and their purpose. The second part deals with the essential elements of taxation within the context of compared legal institutes and specific taxes. The taxes that were chosen for comparison are personal income tax, corporate income tax, trade tax, real estate transfer tax, property...
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Conserved Mechanisms of Gene Expression Regulation by Nuclear Receptors.
Novotný, Jan Philipp ; Kostrouch, Zdeněk (advisor) ; Stopka, Pavel (referee) ; Lazar, Jozef (referee)
7 Abstract With the first appearance of life on Earth, organisms had to adapt to an ever-changing surrounding environment in order to survive. Since the emergence of metazoan multi- cellularity, subsets of cells could adapt to perform specific biological tasks beneficial to the whole organism, necessitating not only spatiotemporal regulation of gene expression during development, but also integration of tissue specific needs with overall organis- mal status. Within the set of evolutionary conserved regulatory systems, the family of nuclear receptor (NR) transcription factors stands out due to its high degree of evolu- tionary conservation, plasticity and uniqueness to the metazoan kingdom, regulating gene expression in response to, or in the absence of a ligand by genomic and non- genomic actions. With an increasing number of different compounds being recognized as ligands to NRs, it is now thought that ancient NRs were probably characterized by low ligand binding specificity, eventually serving as environmental sensors, integrating nutrient availability and gene expression at the base of metazoan evolution. Characteri- zation of the NR network in one of the simplest metazoan organisms, Trichoplax ad- haerens, revealed not only a functional network and sub-specialization of NR dependent gene regulation, but...
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Permanent Establishment from the Perspective of Judicature of the European Court of Justice
Svoboda, Václav ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
106 Permanent Establishment from the Perspective of Judicature of the European Court of JusticeAbstract This thesis treats rulings of the EUCJ in the area of direct taxation. It describes the substance of the term permanent establishment as described in documents of the OECD, because the permanent establishment is mainly not regulated by the EU legal provisions regardless whether primary or secondary. Further, the thesis deals with EU jurisdiction within the scope of direct taxation and scrutinizes fundamental principles, based on which the EU deduces its jurisdiction, even though the jurisdiction should remain in the hands of the member states. Subsequently, the thesis pays attention to the EUCJ as an institution, it describes important principles governing the procedures before the EUCJ and impact of activity of this institution as negative legislator. In this regard, it is not the aim of this thesis to describe the institutionary footing of this organ. The thesis treats mainly the procedural activity, origin of its jurisdiction in the area of direct taxation and practical problem connected with th e activity of the EUCJ. Finally, it outlines the most important issues ensuing from the EUCJ decision- making. As next, the text deals with the structure of an EUCJ decision. The purpose of this is to make...
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Educational program in botanical garden using QR codes
Malúšová, Klára ; Novotný, Petr (advisor) ; Skýbová, Jana (referee)
This bachelor thesis covers the history as well as the current state of the Bečovská Botanical Garden. It concisely presents natural sciences and the possibility of incorporating field trips and educational programmes into elementary school education. The theoretical part also describes the educational activities offered by the Bečovská Botanical Garden. The following chapters cover the process of creating such educational activities as well as the activity sheets. In Chapter 5, QR codes are introduced, including their history and their use in non-education fields. Finally, QR codes in education are described in connection with the effort to individualize the education processes. The practical part of this thesis focusses on the education programme created by the author for the lower-secondary school pupils as the Botanical Garden does not offer a programme for this age group. The created programme is based on using QR codes when exploring the Bečovská Botanical Garden. It consolidates and expands the pupils' knowledge and puts the newly acquired skills into practice. The programme also requires demonstrating observation skills and the ability to use a map to navigate an unknown area. The activity sheets, which are part of the appendix, have been created to complement the programme. The education...
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The legal status and activities of the Czech National Bank
Riedl, Tomáš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
116 Resumé "Legal position and function of the Czech National Bank" The purpose of the thesis is to analyse the Czech legal regulations of central banking, focusing on legal position and function of the Czech National Bank and changes that will bring membership in the European Monetary Union. Legislation of central banking has its own place in a system of law of every state with market economy. The influence of The Czech National Bank upon state economy should not be underestimated. The thesis is composed of five chapters, each of them deals with different aspects of central banking in the Czech and European level. Chapter One evaluates legislation of central banking in Czech Republic. An analysis of the historical context contains four parts which are focused on periods of Habsburg monarchy (National Bank of Austria, Austro-Hungarian Bank) Czechoslovak Republic until 1945 (Czechoslovak National Bank, consequences of the Nazi occupation), period of the communist totality (progressive changes leads to centrally controlled economy) and period after 1989 (return to the market economy and two-level banking system. Chapter Two examines relevant Czech legislation of central banking system with a view to legal position of the Czech National Bank. The second chapter is further subdivided into four parts, which deal...
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Ownership of land and its transfer from the perspective of tax legislation
Smolková, Šárka ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and its transfer from the perspective of tax legislation Abstract The thesis deals with ownership of land and its transfer from the perspective of tax legislation. The aim of the thesis is to describe tax obligations connected with the ownership of land and with the transfers of ownership of land in the Czech Republic and further to consider the appropriateness of current legislation and its potential changes. The issue of tax regulations related to the ownership of land and its transfer is closely linked to the civil law. Introductory part of the thesis is therefore devoted to the theoretical introduction of the issue with respect to both financial law and civil law. The first chapter defines the term real estate and land. The second chapter describes and overviews forms of transfer of ownership of real estate and shortly also the issue of real estate cadaster. The fourth and fifth parts are the crucial ones with respect to the whole thesis. The fourth part overviews the responsibilities relating to the ownership of real estate particularly with regard to the land tax. In the following subchapters the author describes structural tax elements of the land tax and further deals with appropriateness of the land tax and its potential changes. The author perceives the land tax as justifiable by...
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