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Consequences of Cancelig Registration With a Specific Tax Subject
Somorová, Sarah ; Hladíková, Michaela (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the consequences of the cancellation of VAT registration for a selected tax entity. In the theoretical part, basic terms are defined that are closely related to the issue. Other parts deal with the possibilities and effects of canceling VAT registration due to the future amendment of Act No. 235/2004 Coll., on value added tax and quantifying these effects on a specific subject. When choosing whether to cancel the VAT registration, the financial burden on the entity and the change in its position in the business chain will be taken into account. The first part - theoretical - will be further divided into more developing subcategories. In the first subcategory of the first part, the basic concepts and structural elements of value added tax will be discussed. In the second section of the theoretical part, the general principles of value added tax will be explained. Furthermore, the legal conditions for the creation and termination of VAT liability will be explained, including the tax payer's obligation in tax administration. The last section of the theoretical part of the bachelor's thesis will be focused on the obligations and impacts associated with the cancellation of VAT registration. In the second basic part of the work – analytical – the selected tax subject, on which the work will be based, will be completely presented. Next, 4 situations will be discussed, which will be related to the cancellation of VAT registration. The third basic part will contain recommendations regarding the cancellation of payment of value added tax to the selected tax subject.
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Activation therapy for seniors. The project "Cell"- movement possibilities of therapy for seniors"
Hladíková, Michaela ; Jebavá, Jana (advisor) ; Bednář, Miloš (referee)
Thesis title: Activation therapy for seniors The project "Cell" - movement possibilities of therapy for seniors. Thesis objectives: The thesis objective is to penetrate deeper into the problems of seniors' life and provide a comprehensive picture of their current lifestyle. Using various kinds of physical therapy to delay the ageing process and slow down the symptoms associated with senior age (isolation, loss of social contacts, old-age depression, deterioration in living standards, inadequate nutrition, questionable hygiene, loss of motivation, decreased social activities, loss of confidence, etc.) To include their current life the regular physical activity and encourage their participation in the program full of life. Method: In the first stage of thesis I devote to studiyng the issue of seniors in young and middle retiring age. I study the accompanying factors related to the end of their job and subsequent entry into retirement. Further I investigate the influence of lack of activities for a longer period without a regular job on psyche and physical exercise of daily activities for middle retiring age seniors. Another important task was completing training courses of Feldenkrais activation methods, art therapy, didactic art, masseur course and practice of voluntary social worker for seniors....
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Activation therapy for seniors. The project "Cell"- movement possibilities of therapy for seniors"
Hladíková, Michaela ; Jebavá, Jana (advisor) ; Bednář, Miloš (referee)
Thesis title: Activation therapy for seniors The project "Cell" - movement possibilities of therapy for seniors. Thesis objectives: The thesis objective is to penetrate deeper into the problems of seniors' life and provide a comprehensive picture of their current lifestyle. Using various kinds of physical therapy to delay the ageing process and slow down the symptoms associated with senior age (isolation, loss of social contacts, old-age depression, deterioration in living standards, inadequate nutrition, questionable hygiene, loss of motivation, decreased social activities, loss of confidence, etc.) To include their current life the regular physical activity and encourage their participation in the program full of life. Method: In the first stage of thesis I devote to studiyng the issue of seniors in young and middle retiring age. I study the accompanying factors related to the end of their job and subsequent entry into retirement. Further I investigate the influence of lack of activities for a longer period without a regular job on psyche and physical exercise of daily activities for middle retiring age seniors. Another important task was completing training courses of Feldenkrais activation methods, art therapy, didactic art, masseur course and practice of voluntary social worker for seniors....
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