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The educational projects of natural science with an element of project teaching for the 2nd grade of elementary school
ŠLAPÁKOVÁ, Hana
This diploma thesis submits four educational programs for primary school pupils called "Ants"; "We are Flying to Africa"; "The Fellowship of The Forest" and "Waterworld". Including these programs, you will also find a set of teaching aids and activities for the 2nd year of primary school, which are designed for teachers and children. The projects were created on the basis of an analysis of several selected topics - Water in The Landscape, Life on Another Continent, The Fellowship of The Forest, The World and The Life of Small Animals (ants). The created material contains information and aids to individual programs. The programs help students to get closer to the characteristics of the given topics and to pass on unusual interesting things. It is based on a literary analysis of The Framework Educational Program, School Educational Program or other information sources. They create a number of several activities and task with additional school reports after completion of the projects. The worksheets which were used for pre-test, post-test no. 1 and post-test no. 2. The activities were partially practically verified with a selected group of 2nd year students at the Primary school in Tábor-Čekanice. Given the pandemic situation only two educational programs were into practice i.e. "Ants" and "We are Flying to Africa." These projects have had quite big influence on the children from the point of view of information cognitive knowledge. Students evaluated the programs as very entertaining according to questionnaires.
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Optimization of taxation transfer businesses between family members
Šlapáková, Hana ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The diploma thesis is focused on generational change in the family business and apprises of the development, status and advantage of running a family business in the Czech Republic and worldwide. Furthermore, the diploma thesis focuses on sociological and tax obstacles in connection with the process of business transformation. It examines the impact of direct taxes on possible options of transferring the business which is carried on under a trade license. The main options are as follows: the transfer to limited liability company, the transfer to trust, the transfer to sell or giving the business free of charge. The theoretical findings are applied to the particular case concerning the transfer of the family business from father to his son.
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Rating of fulfillment of statutory duties by elementary school which arise from tax procedure
Šlapáková, Hana ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
This bachelor thesis focuses on the taxation of allowance organizations established for basic education. I deal with the basic education system and its legislation. I also deal with allowance organizations established by municipal authorities and their financing, budgets and funds. I examined tax returns of concrete elementary school and then I compared these tax returns with actual tax legislation in my bachelor thesis. I found out that the application of tax rules is very difficult in the case of elementary school due to its main and collateral activity. There are some imperfections in tax returns of the elementary school. These imperfections are caused by misapplication of tax legislation.
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