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Buddhist art during the Pala rule
Kratochvílová, Soňa ; Hříbek, Martin (advisor) ; Štipl, Zdeněk (referee)
The topic of this thesis is visual art produced during the reign of Pala dynasty, which ruled in the region of Eastern India from 8th to 12th century. The Palas are well known for supporting Tantric Buddhism, Vajrayana. It also was the most powerful source of artistic inspiration in those days. Artists developed and followed many kinds of new techniques, from sculpture to painting. The aim of this thesis is to describe the period during which the Pala buddhist art was formed, to outline possible influences of other Indian artistic schools on it, to characterise it by the most commonly used techniques, topics and symbolism and to give a description of several art pieces that belong to this artistic tradition.
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Buddhist art during the Pala rule
Kratochvílová, Soňa ; Hříbek, Martin (advisor) ; Štipl, Zdeněk (referee)
The topic of this thesis is visual art produced during the reign of Pala dynasty, which ruled in the region of Eastern India from 8th to 12th century. The Palas are well known for supporting Tantric Buddhism, Vajrayana. It also was the most powerful source of artistic inspiration in those days. Artists developed and followed many kinds of new techniques, from sculpture to painting. The aim of this thesis is to describe the period during which the Pala buddhist art was formed, to outline possible influences of other Indian artistic schools on it, to characterise it by the most commonly used techniques, topics and symbolism and to give a description of several art pieces that belong to this artistic tradition.
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Taxation of employee benefits
Kratochvílová, Soňa ; Slintáková, Barbora (advisor) ; Vančurová, Alena (referee)
Diploma thesis analyzes the impact of the legislative changes in employee benefits, contained in an amendment of the Labor Code and the Income Taxes Act on employee salary and the employer`s tax deductible expenses in 2008 compared to 2007. The thesis is divided into three parts. The first chapter deals with clarifying the concept of employee benefits, an overview of employee benefits, and further illustrates the tax solution of benefits. In the second chapter the selected employee benefits are characterized. The third chapter is analytical, there is shown the impact of the legislative changes in employee benefits. Comparative analysis and synthesis are used to identify and quantify the impact of the changes.
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Dopad zavedení modifikované rovné daně v České republice
Kratochvílová, Soňa ; Klazar, Stanislav (advisor)
Bakalářská práce je zaměřena na problematiku rovné daně. Hlavním cílem této práce je analyzovat rozpočtový dopad zavedení modifikované rovné daně v České republice podle návrhu ministra financí Miroslava Kalouska. Úvodní část mapuje historii rovné daně z pohledu profesorů Alvina Rabushky a Roberta E. Halla. Teoretická část dále pojednává o projektech rovné daně pro Českou republiku. Analytická část se věnuje komparaci daňového břemene fyzických osob a na reprezentativním vzorku asi 3000domácností je kalkulován rozpočtový dopad z hlediska daní z příjmů fyzických osob.
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