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Tax aspects of the real property disposal within selected foreign legal regulations
Břeň, Josef ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
81 7. Résumé My diploma thesis should offer a relatively complex view of the subject of Taxation of real estate transactions with a focus on the comparison of the Czech tax system with Austrian tax system, which comprises of several direct and indirect taxes concerning wealth transfers and wealth itself, especially immovable property. It deals with a specific view of problems rising in accordance of Tax theory. The following article is actually based on several taxes, which exists in the Czech and Austrian legal system, regulated mainly in inheritance tax, gift tax, real estate transfer tax, income tax and value added tax. The main theme of the thesis begins in the second chapter which is focused on brief information about the explanation and analysis of basic terminology, tax theory, classification of different types of taxes and principles of tax construction, showing its main components and relevant effects caused by them. The third chapter of my thesis is focused on the main topic "Tax aspects of real- estate transactions in context of selected foreign system of law" including comparison of Austrian and Czech tax legal system with the consideration of basic tax structural components as object of taxation, tax base, tax base adjustment components (e.g. exemptions from taxation, tax reduction…), tax rate...
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Ecosystems in science lessons with emphasis on environmental education and training
Kuželová, Pavlína ; Novotný, Petr (referee) ; Skýbová, Jana (advisor)
The subject of the diploma thesis is to familiarize with the ecosystems of the Czech Republic and issues concerning the inclusion of ecology and environmental science in the Framework Educational Programme for Primary Education (RVP ZV), natural history textbooks and in school classes in the 2nd stage of primary schools and lower years of multi-year grammar schools. The theoretical part contains an analysis about the inclusion of ecology and environmental science topics in the RVP ZV and natural history textbooks. At the same time, it details the differences of subject matter systematically arranged and subject matter conceived by ecosystems, and includes an overview of the flora and fauna in selected model ecosystems of a forest, field, meadow, pond, and housing estate. The real situation concerning the method of arrangement of the subject matter in natural history lessons and the overall interest of teachers and pupils in the given topics were investigated by means of questionnaires in a questionnaire survey. The results of the survey from classical schools and schools titled Eco-School (Ekoskola) were compared in the final results of the questionnaire survey. The practical part deals with suggestions concerning ecosystems that are to help teachers to enrich their natural history lessons and to give the...
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Boletales and their use in school praxis
Jandová, Petra ; Novotný, Petr (referee) ; Dostál, Petr (advisor)
The goal of my diploma work is to contribute to comprehension of biological teaching with the main emphasis on the theme "Boletales and their use in school praxis". In order to reach set goals, the thesis analyses scientific and popularly scientific literature, creates a scientific mycological part together with description and characteristics of observed standpoint. Other activities that were necessary to be undertaken include a preparation of mycofloristic rules, assuring of fotodocumentation of founded representatives appearing at the standpoint, monitoring and analysis of textbooks for secondary schools with respect to theme of teaching, preparation of results to be used for teaching, e.g. preparations of slides for lessons, making up a test with solution and evaluation, creating a working sheet - key to determination of cohort Boletales with evaluation and as conclusion interconnection with relations among subjects. The outcome reflects the contemporary situation of secondary school textbooks. The mushroom systems are outdated. Related literature focuses on the theme of mushrooms marginally. Therefore, it is very demanding to manage the whole content of curriculum regarding planned range.
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