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Professional sport from the tax and accounting point of view
Jedličková, Monika ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The thesis deals with the accounting and tax legislation with focus on professional sport not only from the perspective of sport clubs but also of individual sportsmen. The aim of the thesis is to identify accounting and tax specificities of professional sport, including the definition of differences in keeping accounts of non-profit organisations and business entities, and to analyse the current state of the income taxation of professional sportsmen in selected countries of the EU and in the Czech Republic. Significant differences were found not only in the keeping accounts of non-profit organisations and business entities but also in the area of the income taxation of professional sportsmen. In the Czech Republic professional sportsmen are considered to be an independent profession while in the other selected countries of the European Union they are classic employees. The thesis is based on legislation valid on 1st January 2016.
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Evolution of Prize Money for the first places in selected sports
Rybářová, Adéla ; Štědroň, Bohumír (advisor) ; Kocour, Vladimír (referee)
Title: Evolution of Prize Money for the 1st places in selected sports Objectives: The main aim of this Master Thesis is to analyse evolution of prize money for winners in selected competitions and disciplines of golf, tennis, athletics and figure skating and prognosis of their evolution until 2020. Another goal is to compare the results of this prognosis and try to determine what influences the evolution. Methods: Methods used for prognosis of the future evolution are prognostic functions FORECAST and LOGLINTREND. Quality of prognosis is based on the Theil Index of Inequality. Trendline is also used to determine future evolution of the data. The correct trendline is chosen based on its reliability value. Results: Result of this theses is the discovery that prize money in history was progressively growing especially in traditional tournaments in tennis and golf. In younger series of competitions in figure skating and athletics prize money remained constant within the years. Prognosis suggests further increase in prize money in Grand Slam and Major tournaments and stagnation in Diamond League and ISU Grand Prix. Keywords: prize money, prognosis, professional sport, golf, tennis, athletics, figure skating
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Professional sport and its legislation
Hejl, Filip ; Štefko, Martin (advisor) ; Morávek, Jakub (referee)
Professional sport and its legislation I choose this topic for its currency and for in my opinion ignored need of solving problems mentioned in the thesis. In scope of this thesis I tried not only to assess legal status of individual and collective professional sportsmen or in other words of performance of their activity on professional level, but I also tried to solve chosen problematic points resulting from the confrontation of professional sport activity and strict provisions of Czech law (in particular Labour Code), by which the performance of sport activity and related legal relations are governed. Thesis is systematically divided into four chapters besides the introduction and conclusion which contains other subchapters. These subchapters specify topics contained in chapters. First chapter is the introduction to the topic devoted to reciprocal relation of sport and law. In this chapter I deal with the term "sport" and its possible definition from the law point of view and its basic organization and division in general. There is also one subchapter dedicated to act on support of sport. In second chapter I deal with the performance of sport activity by individual professional sportsman in detail and with two possible options of its inclusion into law. New Civil Code is also reflected here....
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The Education of Athletically Gifted Students
Orlová, Jana ; Kasíková, Hana (advisor) ; Valenta, Josef (referee)
My thesis focuses on the subject of 'education of athletically talented students' on a theoretical and empirical level. The theoretical part describes 'talent' on a general basis followed by a specific description of a 'sporting talent'. It considers the conditions of education of talented students without a particular focus and subsequently discusses the subject of school education of athletically talented students. It introduces the specific aspects of an athlete as a pupil, the factors that influence his/her educational path and the problem of 'dual career'. It also characterizes the conditions of education of athletes in Europe and the system of education in the Czech Republic. The theoretical part is the resource for conducting the empirical part, where the results show how athletes themselves describe and evaluate the conditions of school education. The reaserch of investigated topic whilst using thorough interviews concludes the way athletes perceive this issue.
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The most common types of injuries in judo
Ječmínek, Jan ; Pavelka, Radim (advisor) ; Smolík, Petr (referee)
Title: The most common types of injuries in judo Objectives: The aim of this study was to determine the most common injuries that occur during training and judo competitions. Identify treatment options, prevention and identify most common causes of injury. Methods: The chosen method was theoretical and empirical, ie collecting data and information from other publications and conduct its own research. Selecting what is relevant for judo injuries and comparsion whith author's experience and research. Results: It was found that the most common type of injury in judo is bleeding, which is among the least serious. The most common type of injury that is concluded as very serious, ie interrupted carrer for at least 6 months, is rupture the front cruciate ligaments in the knee. Key words: Judo, sport, injury, professional sport, training
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Trends in human height of elite female artistic gymnasts in comparision with three consecutive generations.
Pospíšilová, Anežka ; Radvanský, Jiří (advisor) ; Procházka, Michal (referee)
There is no common opinion, if the final height of female artistic gymnasts is jeopardized due to excessive training from early childhood. The aim of this master thesis is to compare a trend in human height of artistic gymnasts in three consecutive generations. Auxologic and related information were obtained from 49 elite artistic gymnasts via questionnaire. All were the members of national team. We figured out that artistic gymnasts are statistically smaller than their same-age peers. However, all of them have reached their genetically determined growth potential. The final height of artistic gymnasts across generations was increasing as well as the average female population. According to growth charts, constitutional delay is typical for artistic gymnasts. The age of menarche was statistically higher in the two youngest generations in comparison with the average age of their peers. According to our results, artistic gymnasts are not smaller due to excessive training from childhood, but on the grounds of genetic predisposition for small stature, which is favorable for this sport. Powered by TCPDF (www.tcpdf.org)
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Comparison of the ice hockey players working relationship in Czech Republic and abroad
Vaňousová, Veronika ; Čáslavová, Eva (advisor) ; Pata, Tomáš (referee)
Title: Comparison of the ice hockey players working relationship in Czech Republic and abroad Goals: Comparison of duties and rights of individual work-legal relations for ice hockey players in the first two best national competitions in different European countries. Method: For the treatment of this topic has been used secondary data analysis and desk research in economics, management, and professional sports. For qualitative research sample of hockey players and managers interview method was used. Results: They simulate application of individual abroad work-legal relations into the Czech conditions, even commentaries and comparison to nowadays conditions. They suggest more favorable conditions for the national competition. Key words: professional sport, ice - hockey, professional ice - hockey player, non- amateur ice - hockey player, self - employed - definition, right and duties, players contract, dependent activity - rights and duties, work contract, ice - hockey league.
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Perception of sport in persons with walking disability
JELÍNKOVÁ, Lucie
This bachelor work focuses on sport activities of physically handicapped part of population. The choice of this theme is narrowly connected with my job, where I work with disabled people on everyday bases and I try to return them into active life by physical exercising. Sport is recommended to those who are physically stronger as a medical treatment and I can see that this activity can make these people smile despite the difficult situation they are facing. In the introduction there is briefly compared past and present attitude to sport activities of physically disabled people. Whole work is divided into a theory part and research part. The theory part is divided into 4 chapters. The first charter explains the general term of disability, about disability from the health and social point of view. It is also about causes and different kinds of these disabilities and the possible tools of compensation. The first charter explains the general term of disability, about disability from the health and social point of view. It is also about causes and different kinds of these disabilities and the possible tools of compensation. The second chapter is focused on disabled children and sport activities for this age group. First 3 years of life are the most important for development of movement; it is especially focused on infants and toddlers. The third charter pays attention to received disabilities in adulthood. I point out what it means for these people and what it is about in this age. I mention organizations where those can attend sport activities to improve their health condition. The fourth charter is about sport. It briefly describes development of sport, what it means to people and what it brings. I divide sport activities of handicapped population to rehabilitation, free time and Professional. There is also described how it began in The Czech Republic and abroad. In the final I mention some kinds of organizations in The Czech Republic that provide sport activities for physically disabled people and specify what activities they offer. The research part is focused on qualitative research, which was done by narrative interview with 6 respondents. The aim was to find the key factors that influenced lives of physically disabled people in the connection with sport. The research is focused on the difference of attitude those who are disabled since childhood and those who became disabled in adulthood. The research is focused on the difference of attitude those who are disabled since childhood and those who became disabled in adulthood. I tried to select those respondents who differ a lot. I made analyze of narrative interview and sports which were those respondents interested in, or sports they would like to take up in the future. Five categories were made during this analysis, which I called: Attitude to sport, Why to sport, Negatives, Beginnings of sport, Family. The research has shown that they are several factors that influence the attitude of people to sport. I found out that there is different attitude to sports of those who are disabled since young age and those who became disabled as adults.
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