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Groups as value added tax payers
Kořínková, Zuzana ; Kohajda, Michael (advisor) ; Kotáb, Petr (referee)
This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech law on 1st January 2008. A VAT group enables persons that meet the criteria required by the VAT Act to be considered a single taxable person, i.e. a single tax payer. The Czech VAT group legislation is based on article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The aim of this thesis is to present and thoroughly analyze VAT group legislation in Czech law, and to point out certain pitfalls of this legislation, including its interaction with EU law, and the law of some of the other EU member states. A secondary goal is to assess the rate at which VAT groups are being used in the Czech Republic. The first chapter describes VAT group in EU law, and its introduction into the Czech legal order. The second chapter discusses the requirements that the law puts on members of a VAT group, with extra emphasis on the requirement of close binding of persons, including the membership of physical persons and non-taxable persons in a VAT group. The third chapter deals with VAT group as a subject of legal relations, describing in more detail the concept of a representative member and the responsibilities of a VAT group member. The next chapter takes a more practical...
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Hipster Subculture in Czech Republic
Zahornadská, Eva ; Soukup, Martin (advisor) ; Soukup, Václav (referee)
The subject of the thesis Hipster Subculture in Czech Republic is to chart contemporary urban culture. The first part defines the subculture concept itself and handles especially the postmodern approaches. The second, core, part prospects origins of the hipster subculture and defines its era. It subsequently describes a hipster based on various topics associated with the subculture identification (age and gender, appearance, taste in music, education, profession and economical situation, interests, residency, life attitudes and stances and subcultural identity). Hipster subculture confrontation with both negative and positive criticism in mass society follows in this study. The theoretical part of the report is based not only on the previous expert study in the field but also panel discussions, American society survey results as well as journalistic style essays. Finally, the third part, containing semistructured interview research, should validate and specify the data gained from previous chapters and also fit the hipster subculture into the Czech environment. The thesis aims to construct the definition of a hipster and answer the introduced research topics.
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Critical review of Mary Douglas`s Witchcraft Theory
Vacíková, Tereza ; Chlup, Radek (advisor) ; Záhořík, Jan (referee)
This diploma thesis has two aims. The first one is exploration of "Grid/Group Theory" as it was presented by its author Mary Douglas in "Cultural Bias" (1978). According to this theory the thinking in the idiom of witchcraft is a product of an perception of specific social structure by an individual. The crux of this thesis should be comparation of social structure of few African societies with their cosmologies according to the empirical materials. It should proof the validation of the theory and also show some dificulties which the student must face during the application. The second aim is description of witchcraft and sorcery phenomenon and attempt to determine its essence or function for society.
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NEWKUS - Bara and Sara
Smékalová, Barbora ; Alster, Darina (referee) ; Klodová, Lenka (advisor)
The diploma thesis consists of a series of events by the art duo NEWkus. The NEWkus art duo deals with the transformation of relationships and the overall definition of the NEWkus body concept. It copes with the isolation caused by the coronavirus pandemic as well as with the apathy caused by the monotonous lifestyle in an enclosed space with the same person and the impossibility of meeting within the NEWkus duo. Thanks to a series of events in the home environment, the group is aware of its own existence on a much wider scale, it finds that it is not only two-member, that its structure is more extensive. The series of realized events is built on the borders of social, artistic experiment and intimate realism. The whole experience is screened in a single space, as part of the NEWkus Days festival. The space is defined by an object inspired by a screen, the internal environment of which is adapted to the image and the needs of both authors. The spectator is thus allowed to meet the story, which will be presented from many angles during the festival and will provide the opportunity to blend with the body of NEWkus in real time and space.
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NEWkus - Sara and Bara
Wollasch, Sara ; Olivová, Kateřina (referee) ; Klodová, Lenka (advisor)
The bachelor's thesis presents a series of events of the artistic duo NEWkus. Artistic duo NEWkus deals with transformation of relationships and solid definition of the concept of a NEWkus’s body. It copes with the isolation which was caused by the coronavirus pandemic and with the apathy caused by the monotonous lifestyle in an enclosed space with still the same person and the impossibility of meeting within the duo NEWkus. Thanks to our series of events in the home environment, the group is aware of its own existence on a much wider scale, it finds that it is not only two-member, that its structure is more extensive. The series of realized events is built on the border of social and artistic experiment and intimate realism. The whole experience is screened in a single space, as part of a festival called Dny NEWkusu (The NEWkus Days). The space consists of an object inspired by a screen,which inner surface is adapted to the image and needs of both authors..The spectator is thus allowed to meet the story that will be presented from many points of views during the festival and thus provide an opportunity to mingle with the body of NEWkus in real time and space.
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