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Taxation of income of business companies and their members (comparison of legislation in the CR and selected EU countries)
Bobek, Pavel ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
The topic of this thesis is comparison of income taxation of companies and their shareholders or partners in Czech republic and other EU countries. For purposes of this thesis Czech legislation is compared to legislation of Slovak republic and Netherlands. The aim of the thesis is to give a complex overview and comparison of different tax legislations. The reason for choosing this topic is that knowledge of tax burden in particular country is important for making a decision where to start a company. The thesis is divided into an introduction, five chapters and a conclusion. First chapter is divided into several subchapters. These subchapters delimitate particular aspects of income tax in Czech republic. This delimitation is important for understanding concepts of individual and corporate taxation. Czech tax legislation on income of general partnership, limited partnership, private limited company and public limited company and on income of their partners and shareholders is analyzed in chapter two. Third chapter examines issue of international double taxation on income. Different types of methods and precautions used as prevention of double taxation are explained in this chapter. One subchapter is dedicated to international tax treaties and their importance on income taxation. Forth chapter...
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Holocene fire history of forest vegetation in central Europe based on soil and sedimentary charcoal
Bobek, Přemysl ; Kuneš, Petr (advisor) ; Feurdean, Angelica (referee) ; Chytrý, Milan (referee)
Fire is a fundamental environmental factor that directly shapes many terrestrial ecosystems on Earth. The present thesis attempts to provide a comprehensive overview of the fire dynamics in Central Europe over the course of the last 12,000 years. Based on extensive analyses of charcoal particles deposited in terrestrial and lacustrine sedimentary sequences and carbonized plant tissues deposited in soils, I was able to track past fire dynamics across a range of spatial scales - from the forest stand scale to the landscape scale. First, we described relationships between drivers of recent fire occurrence and proposed linkages to the spatial pattern of Late-Holocene biomass burning. We found factors related to relief characteristics, such as increased thermal flux or terrain roughness, to be important determinants of fire occurrence within the present-day landscape. Contrary to all expectations, anthropogenic drivers seem to have a weak influence at present. Because relief-based factors have been stable throughout the Holocene, it seems probable that habitats of certain types are more predisposed to increased burning. We hypothesized that recurrent fire disturbances may contribute to the long-term maintenance of Pinus sylvestris-dominated forests, which withstood the competitive pressure of broadleaf...
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Taxation of income of business companies and their members (comparison of legislation in the CR and selected EU countries)
Bobek, Pavel ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
The topic of this thesis is comparison of income taxation of companies and their shareholders or partners in Czech republic and other EU countries. For purposes of this thesis Czech legislation is compared to legislation of Slovak republic and Netherlands. The aim of the thesis is to give a complex overview and comparison of different tax legislations. The reason for choosing this topic is that knowledge of tax burden in particular country is important for making a decision where to start a company. The thesis is divided into an introduction, five chapters and a conclusion. First chapter is divided into several subchapters. These subchapters delimitate particular aspects of income tax in Czech republic. This delimitation is important for understanding concepts of individual and corporate taxation. Czech tax legislation on income of general partnership, limited partnership, private limited company and public limited company and on income of their partners and shareholders is analyzed in chapter two. Third chapter examines issue of international double taxation on income. Different types of methods and precautions used as prevention of double taxation are explained in this chapter. One subchapter is dedicated to international tax treaties and their importance on income taxation. Forth chapter...
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Bavarian CSU and Austrian ÖVP: Postmaterialist Society, Cartel Parties?
Bobek, Pavel ; Kunštát, Miroslav (advisor) ; Kučera, Jaroslav (referee)
Both the Bavarian and Austrian societies have been undergoing a broad process of change since 1945: they have experienced a long period of economical growth, a rise of standards in terms of social welfare and education, and thus a value change and a switch to at least partly postmaterial society. Accompanying this change, however, there has also been more public disapproval towards the official policies, the number of people going to the polls has sunk and so has the number of people who are likely to become involved in party politics. Particularly the big, dominant catch-all parties, such as CSU (Christian Social Union of Bavaria) and ÖVP (Austrian People's Party), have been losing their voters and members. As the thesis shows, the developments in both societies are quite similar, as the political culture of Bavaria and Austria - in spite of certain differences - shares many common characteristics. Also, both CSU and ÖVP did partly manage to adapt to the new circumstances, particularly in terms of party funding. Anyway, they did not fully follow the pattern of cartelisation to pursue this adaptation. This reveals the link between postmaterialist change and the development to cartel party to be only partly valid; however, both theories have proved to be helpful in understanding processes taking...
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Success of institutionalization? Internal development of the Bavarian CSU in Panebianco's perspective
Bobek, Pavel ; Bureš, Jan (advisor) ; Buben, Radek (referee)
Křesťansko-sociální unie v Bavorsku (Christlich-soziale Union in Bayern - CSU) je zvláštním úkazem německého i bavorského poválečného stranického systému. V Bavorsku vládne více jak padesát let s absolutní většinou v zemském sněmu, na * spolkové úrovni je - ač o ní často můžeme slýchat jako o regionální straně - v dlouhodobé parlamentní a případně i vládní koalici se sesterskou Křesťanskou demokratickou unií Německa (Christlich Demokrcitische Union Deutschlands - CDU), vůči níž je, i přes nejrůznější asymetrie, formálně v rovnoprávném postavení. CSU tak přes svůj regionální charakter vykonává kromě role zemské strany i roli strany celoněmecké, s odpovídajícími nároky na vedení - vzpomeňme například na nedávnou kancléřskou kandidaturu tehdejšího předsedy CSU a bavorského premiéra Edmunda Stoibera pod hlavičkou obou stran Unie. Bylo již napsáno mnoho o německém stranickém systému. Patří mezi obecně známá fakta, že se tento systém vyvinul - částečně díky povaze volebnímu systému, částečně vzhledem k omezujícím krokům spojeneckých okupačních vlád a německého spolkového ústavního soudu - od multipartismu ke specifickému systému dvou a půl stran k současnému umírněnému multipartismu.1 Samotní aktéři stranického systému - politické strany z hlediska jejich vnitřního vývoje - se však z hlediska politologických...
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Contributions of Cloud Computing in CRM Systems
Bobek, Pavel ; Bruckner, Tomáš (advisor) ; Palovská, Helena (referee)
This work deals with contributions of cloud computing to CRM. The main objective of this work is evaluation of cloud computing and its contributions to CRM systems and determining demands on cloud solution of CRM for trading company. The first chapter deals with CRM systems characteristics. The second chapter sums up qualities and opportunities of utilization of cloud computing. The third chapter describes demands on CRM systém with utilization of cloud computing for trading company that deals with mediation of financial products. The last, fourth chapter, sums up contributions of cloud computing in CRM systems.
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