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Comparison of Tax Systems of the Czech Republic and Germany with Focusing on Individual Income Tax of Natural Persons
Horáková, Lucie ; Škrobová, Jitka (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis presents a comparison of the tax system in the Czech Republic and Germany with a focus on tax on personal income. In the theoretical part explaining the basic concepts and characters of tax systems for both countries. The practical part contains specific examples and calculations with respect to taxes on income and their comparison.

Analysis and Optimization of Taxation Self-employed and Limited Liability Company
Brothánková, Eliška ; Mužátková, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis analyzes the taxation of natural and legal persons, specifically the self-employed and limited liability company. The work is mainly focused on the income tax of natural and legal persons and evaluation the advantages and disadvantages of these types of businesses. The aim is to compare selected forms of business in terms of taxation, respectively from other terms, and recommend future entrepreneurs which form from these aspects is better.

The current situation of education in an environment of school gardens (natural classrooms) at low and upper primary schools in the region of Prachatice
ŽŮRKOVÁ, Gabriela
This bachelor thesis describes the current situation of school gardens in the region of Prachatice. It deals with the real conditions of use of gardens for teaching at lower and upper primary schools. It is divided into a theoretical and practical part. The theoretical part presents the opportunities provided by school gardens, general information about the history, safety and the work carried out in gardens. It presents an analysis of garden components and equipment. In the practical part, 14 schools that provided information about the issue through questionnaires and personal inquiry are described in detail. The thesis focuses on equipment of the particular gardens, which educational areas schools use theirs gardens in and also awareness of teachers of inquiry based education.

Self-reflection of the Students of Social Work During the Course of Practical Experience
POSTRÁNECKÁ, Hana
Self-reflection is an integral part of student?s training, including practical training. Self-reflection can be seen as a professional development and also as a development of personality. The aim was to characterize the reflection of social work students within the linking theory and professional practice. In the theoretical part of this diploma, author focuses on the concept of self-reflection, reflection and self-knowledge. Author also briefly describes social work, skills required for the performance of social work and the importance of appropriate professional experience. Author deals with how theoretical knowledge and practical experience can be connected and how personal experience can be reflected. In subsequent chapters is described supervision as one of its goals is self-reflection. The focus is mainly on auto-supervision and development supervision. In the last chapter author tries to outline the impact of ethics, rules and their dilemmas that affect social work. In the research part is set the main objective: "To characterize the reflection of social work students within the linking theory and professional practice." Author also sets two partial objectives: "To determine the nature of reflection of social work students in relation to the length of study." And: "To identify the extent of students' use of reflection during their professional practice." To fulfill the objectives method of qualitative research technique with half standardized interview was chosen. The interview had structure of broadly worded questions that pointed to the knowledge of the problem. The research group consists of students of the Faculty of Health and Social Studies who completed Bachelor and subsequent Master study in the discipline of Rehabilitation ? psychosocial care for handicapped children, adults and seniors. The character of reflection in relation to length of study and level of use of reflection is defined in the proposed hypotheses. The gained finding can be used to improve students' self-reflection and the development of social work professional practice.

Přírodní zahrady
Kovářová, Marta
This Bachelor Thesis introduces natural gardens as a movement that realizes the importance to support suppressed nature and understands the importance to preserve both organisms as well as plants. At first it deals with the forms and changes from the inception up to the present day. Further on the most influential and significant personalities are chosen from the history. Thereafter it describes current approaches of creation of natural elements which differ in expertise, priorities and the form of care. A whole chapter is dedicated to the project Natur im Garten as a movement that has been spreading in the Czech Republic providing a great potential for landscape output. In the conclusion concrete realizations of different conceptions of natural gardens are analysed with the aim to assess their potential. The thesis points out the benefits as well as restrictions of their use.

Corporate Taxation Optimalization
Gretschelová, Aneta ; Husseini, Jana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with issue of joint ventures of corporate enterprise of more natural persons according to new Civil Code. It focuses on the tax aspect before and after foundation of the company, taxation of natural persons and calculation of tax duty. It also includes a comparison of converting company for selected corporations and selecting the best options.

Optimization of the Tax Liability of a Natural Person
Šrámková, Monika ; Sochorová, Milena (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is about income tax of natural person, which should be the lowest. To make tax lower it uses possibilities of editing tax base. It counts tax in some cases. In the first case it uses real costs. In the second case it uses costs by percentage. In the third case it uses cooperative person. In the next cases it uses some kinds of corporate. In this thesis are also used all members of persons family to increased possibilities of optimization.

Residential Complex in Brno - Komín
Lachman, Pavel ; Zajíček, David (referee) ; Mikulášek, David (advisor)
RESIDENTIAL COMPLEX ON THE STREET PASTVINY IN BRNO - KOMÍN URBAN DESIGN The studied area is located at the intersection of the original, traditionaly built-up structures, in the form of a compact village green and new footprints in the land register. There come across modern blocks with many stories, traditional village biuld-up, uniform business baroque row houses and neglected cabins of gardeners. ARCHITECTURAL DESIGN In examining the character of our villages and small cities we find a quality environment in human scale, pleasant to live. This is achieved through a sensitive approach to the landscape. Understanding the nature and specifics of the place allows reacting to these qualities and even from obvious negatives do benefits. Regularities valid in settlements of rural character may be abstracted and successfully applied in the contemporary design and construction of residential complex. This is particulary the relationship of the building to the street, neighboring houses, compass and terrain, landscape. The important role have spaces between buildings and their hierarchy, gradation from front yards, through the gardens to the atrium. STRUCTURAL DESIGN Each house, which will be located in an area defined by the rules of proven principles and archetypes of villages and small towns. Their ground plan footprint is a square, the third dimension is limited together with those rules. Individual solutions within the squares are unique, responding to a specific location, slope, sun exposure by selecting the appropriate disposition and the structural system, with priority given to traditional natural building materials. The advantage is the possibility of insolation of living rooms via a private atrium.

The musical interests of children in freetime
PÍŠOVÁ, Lenka
This thesis deals with the musical interests of children and youth in leisure time, especially leisure activities in children's choirs. It is divided into several points, the first three points are focused on the history of musicality in South Bohemia, as well as significant personalities shaping congregational singing. Further, it describes the music and voice capabilities, necessary for this kind of leisure activities. The work is primarily research in nature and therefore relies on the musical education of children in the selection of children's choirs in the Czech Budějovice. In detail is dedicated choir Canzonetta, DPS Jitřenka and School choir Hlásek. The theme I have also conducted a survey, whose results also mention and evaluate. The appendix includes material which completes the subject.

Residential Complex in Brno - Komín
Šatalíková, Anna ; Poslušná, Iva (referee) ; Jura, Pavel (advisor)
Given area is located on west-east pedestrian axis going through housing estate and traffic-playground and continuing to the woods on Palacký vrch. This pathway on the northern border of the plot is one of the few entrances to that recreation region. When deciding about the character of the new build-up area took the fact, that Komín is a zone appreciated mainly by families with children, as a base. The typology of new development corresponds to the concept of a stream, a movement. The plot is a transition between private and public walk-through space, it clearly defines the borders between personal and common, creates various spaces and enable the inhabitants to identify with the area and find their own home. The design offers more types of flats, which as a side effect helps to create more diverse neighborhood. In my solution I synthesized the economy aspect (the shortest possible road) with a motive of a diagonal going through the whole plot. The diagonal was chosen due to the topographic situation. The land is inclined towards its north-west corner, where also the only possible traffic connection leads. The diagonal middle of the ground is slightly deeper compared to the rest, so placing the new road there makes sense not only from service but also from technical aspect. The new central street – both way blind road – serves to houses on its both sides. It is the main axis of motion in the given area. At the point, where the terrain gets to steep, the road naturally changes to a pathway continuing to the top of the plot, where the best view could be enjoyed. In the proposal is situated in total 5 apartment houses and 41 row houses. The volume solution of the buildings helps for the biggest possible use of the sun light and enables having natural lightning in almost all interiors.