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An analysis of decision-making of the Supreme Administrative Court regarding corporate income tax
Andrášová, Hana ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax The aim of this thesis is a comprehensive analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax. This tax is applied to every legal entity and its correct calculation has a significant impact on the future of such entities. Because the tax legislation in the Czech Republic is quite complicated, there are often mistakes in its interpretation. If these mistakes are not corrected during the proceedings before an administrative body, there is no other option than to turn to an administrative court. The Supreme Administrative Court is the last instance to which one can apply within the administrative justice system. It is therefore important that the Supreme Administrative Court ruled predictably, and without any unnecessary delay. The thesis consists of an introduction, three chapters, conclusion, appendices and bibliography. In the introduction, the author briefly introduces the reader to the issue of the decision-making of the Supreme Administrative Court in the matters of corporate income tax and outlines the reasons why she chose the topic and the goals that should be achieved in this thesis. The first chapter deals with a general introduction to the...
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Elements supporting the autonomy of learners in contemporary German-language textbooks for secondary schools and language courses
Klápšťová, Květoslava ; Kouřimská, Milada (advisor) ; Andrášová, Hana (referee) ; Spáčilová, Libuše (referee)
The necessity of the autonomy of people studying languages, who are able to continue studying even after finishing university or secondary school, has originated due to changes in sociál and economic life. With respect to the rapid development of technology, it is important for people to acquire the skill how to learn and how to use this ability at their work. The ability of learners to acquire knowledge and skills in the autonomous way is one of the important tasks of pedagogy and didactics. For teaching foreign languages it means that learning a foreign language will become an object of reflex with the aim to achieve autonomy in the learning. This aim should be supported also by textbooks. The realisation of this aim in German language textbooks for secondary and language schools is the topič of our work. The theoretic part defines the term of the autonomous learner. The learner studying in the autonomous way can purposefully pian and control his action and link up new and previously obtained knowledge. He thinks about the course of the action being carried out and evaluates the results. He is aware of his own behaviour based on his cultural background and has empathy when dealing with representatives of different cultures. We are also dealing with sources which led to the origin of the concept of the...
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Specific aspects of teaching foreign languages to seniors / participants of the University of Third Age
Koutská, Iva ; Zajícová, Pavla (advisor) ; Ondráková, Jana (referee) ; Andrášová, Hana (referee)
Univerzita Karlova v Praze Filozofická fakulta Ústav anglického jazyka a didaktiky Didaktika konkrétního jazyka Iva K o u t s k á Specifické aspekty výuky cizích jazyků u seniorů/účastníků univerzity třetího věku Specific aspects of teaching foreign languages to seniors/participants of the University of the Third Age ABSTRAKT (anglická verze) 2015 vedoucí práce: doc. PhDr. Pavla Zajícová, Ph.D. Abstract The following thesis deals with chosen aspects of teaching seniors at universities of the third age (U3A) and specific aspects of teaching foreign languages to seniors at U3As. The thesis focuses on the ambiguity of the term "senior" and discuses existence or nonexistence of an independent scientific discipline dealing with education of seniors. The thesis characterizes chosen institutions of education of seniors and chosen specific aspects of this process. In the empirical part the thesis compares four case studies of education of seniors and teaching foreign languages to seniors at: 1) U3A in Malta, 2) U3As in Scotland, 3) U3As in the Czech Republic and 4) at the Jan Evangelista Purkyně University in Ústí nad Labem U3A. The aim of the thesis is to present a more complex insight to the above described problem which is a complicated and interdisciplinary topic, not much described in an expert literature....
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An analysis of decision-making of the Supreme Administrative Court regarding corporate income tax
Andrášová, Hana ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax The aim of this thesis is a comprehensive analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax. This tax is applied to every legal entity and its correct calculation has a significant impact on the future of such entities. Because the tax legislation in the Czech Republic is quite complicated, there are often mistakes in its interpretation. If these mistakes are not corrected during the proceedings before an administrative body, there is no other option than to turn to an administrative court. The Supreme Administrative Court is the last instance to which one can apply within the administrative justice system. It is therefore important that the Supreme Administrative Court ruled predictably, and without any unnecessary delay. The thesis consists of an introduction, three chapters, conclusion, appendices and bibliography. In the introduction, the author briefly introduces the reader to the issue of the decision-making of the Supreme Administrative Court in the matters of corporate income tax and outlines the reasons why she chose the topic and the goals that should be achieved in this thesis. The first chapter deals with a general introduction to the...
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Language Qualification of Economic Students on the Labour Market. Specific patterns of the Euro-region Nisa
Neumannová, Helena ; Vašutová, Jaroslava (advisor) ; Horák, Josef (referee) ; Andrášová, Hana (referee)
The author of this dissertation points out the parallels between language competence of graduates of the bachelor study and the master programmes at the Faculty of Economics of the Technical University in Liberec and their chances on the labour market. The dissertation highlights the significance of foreign language training for the economic graduates living in the euro-region, where the job offer is strongly influenced by foreign investors. The exclusive amount of hours in language teaching certainly increases the attraction of those subjects whose aim is to educate specialists having, on base of their competence of two world languages, better success prospects on the labour marked. Powered by TCPDF (www.tcpdf.org)
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Language Education at Higher Education Institutions in the Process of Internationalisation
Vlčková, Iena ; Vašutová, Jaroslava (advisor) ; Váňová, Miroslava (referee) ; Andrášová, Hana (referee)
The aim of the thesis is to compare the state of reforms of the Bologna process in the Czech Republic and in Germany, and their applications in the study plans in the specialised language education in both countries. The research theme is addressed in a correlation with the situation at higher education institutions in Germany. It is so also due to the fact that at the beginning of the reforms, the German tertiary education institutions faced the same changes as the Czech ones tackle now. The first part of the thesis focuses on the general analysis of the state of the reforms in the Czech Republic and in Germany; in the second part attention is given to the state of teaching of the specialised language at higher education institutions of a non-philological orientation. Powered by TCPDF (www.tcpdf.org)
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Elements supporting the autonomy of learners in contemporary German-language textbooks for secondary schools and language courses
Klápšťová, Květoslava ; Kouřimská, Milada (advisor) ; Andrášová, Hana (referee) ; Spáčilová, Libuše (referee)
The necessity of the autonomy of people studying languages, who are able to continue studying even after finishing university or secondary school, has originated due to changes in sociál and economic life. With respect to the rapid development of technology, it is important for people to acquire the skill how to learn and how to use this ability at their work. The ability of learners to acquire knowledge and skills in the autonomous way is one of the important tasks of pedagogy and didactics. For teaching foreign languages it means that learning a foreign language will become an object of reflex with the aim to achieve autonomy in the learning. This aim should be supported also by textbooks. The realisation of this aim in German language textbooks for secondary and language schools is the topič of our work. The theoretic part defines the term of the autonomous learner. The learner studying in the autonomous way can purposefully pian and control his action and link up new and previously obtained knowledge. He thinks about the course of the action being carried out and evaluates the results. He is aware of his own behaviour based on his cultural background and has empathy when dealing with representatives of different cultures. We are also dealing with sources which led to the origin of the concept of the...
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