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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Comparison of income taxes in the Czech Republic and the United Kingdom
 Bělinová, Lucie ; Finardi, Savina (advisor) ; Morávková, Jana (referee)
This bachelor´s work compares personal income taxes in the Czech Republic and the United Kingdom. It is divided into two parts. About the Czech Republic and the United Kingdom with detailed description of structural components of tax. Tax rates are differentiated in the United Kingdom, but in the Czech Republic there is linear tax rate with solidary increase of tax. In the United Kingdom there is put the highest emphasis on collection of personal income tax. This collection constitutes 27,5 % of total tax revenues. In the Czech Republic it is 10,5 %. Tax quota is similar in both of countries. Implicit tax rate on labour is higher in the Czech Republic. In the United Kingdom there is effective tax rate about 15 %. In the Czech Republic there is effective tax rate about 12 % in last years.
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Spermatogenesis in long lived species of water bugs ? water cricket (Velia caprai) (Heteroptera: Gerromorpha: Veliidae)
 BĚLINOVÁ, Lucie
This diploma thesis is devoted to the spermatogenesis of long living water bug species ?water cricket (Velia caprai). Spermatogenesis of nymphs of the fifth instaru, adults of defined age (from 1 up to 60 days after the ecdysis) and also the adults caught in the field of unknown age before - and after the hibernation were studied by histological methods. It was discovered that spermatogenesis of this species is in progress continuously. Even the nymphs of the 5th instar already had spermatids presented and the adult males disposed of spermatozoans just one day after the ecdysis. The presence of all the spermatogenesis cell types (spermatogonia, primary and secondary spermatocytes, spermatids and sperms) was confirmed in the case of male adults of various age ? younger after ecdysis as well as older including males after hibernation. Semiaquatic bug Velia caprai has not typical testes in comparison with most of Insects. They are formed by just one testicular follicle which is wider than longer. The follicle´s top is not distinctly formed; the germanium is located in the middle of the follicle´s wider part which is across from the testicle´s orifice to vas deferens. This anomalous position of germarium represents the original apex of testicular follicle in this species.
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2 Bělinová, Lucie
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