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Optimization of the company tax liability
Blažková, Monika ; Kislingerová, Eva (advisor) ; Zámečník, Petr (referee)
This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.
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Schoenstatt spirituality
Džofková, Martina ; Kohut, Pavel Vojtěch (advisor) ; Ventura, Václav (referee)
SCHOENSTATT SPIRITUALITY This thesis introduces the Schoenstatt movement and its spirituality. It explains the concepts of spirituality and spiritual theology and describes the spirituality as a practical implementation of our everyday experience of the relationship with God. The second chapter describes the history of the Schoenstatt movement in relation to the life story of its founder. In the third part of the thesis, the structure of the movement is explained and the main (fourt) part represents the fundamental principles of the Schoenstatt spirituality. The purpose of this chapter is to show the interconnection of the founder's life and the spirituality. The final section of the thesis addresses the history and work of the Schoenstatt movement in the Czech Republic. Keywords: covenant of love New Man everyday sanctity Instrument Spirituality Schoenstatt shrine
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Position of nurse in the Czech Republic
Plašková, Petra ; Hoffmannová, Petra (advisor) ; Votroubková, Michaela (referee) ; Jirkovský, Daniel (referee)
Position of nurse in the Czech Republic The theme of my work is position of nurse in the czech society. I would like to get objectives informations to descripe present reputation of nurses. This theme can improve their position and help to incoming changes in the future. In the theory I write about reputation of jobs, about professional image of nurse and about history of this image. I write about history of nursing, and this from aspect position of nurse, it mean the status of doctor and nurse. In this time it constructs positive all-society conditions for independence activity of nurse, therefore it needs old terms between doctors and nurses to transform. Knowledges and career - there are very important conditions to increase job's prestige. The informations, which I am using in the empiric part, I was obtaining from two answer sheets. These answer sheets were faceless. The first was addressed to nurses and the second to doctors. It's good to observe, that I would like to change anything, I have to start by myself. And we have to talk aloud.
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Project management and implementation of its methods in the realization of selected operational programs
ŠVEJDOVÁ, Helena
In this thesis, titled Project management and implementation of its methods in the realization of selected operational programs, focuses on South Bohemian region, evaluated its potential funding priorities that need to be addressed and to which can be obtained financial support for the programming period 2007-2013. Also focus on private and public entities of South Bohemian region, on areas in which most financial benefit from EU funds are used and the problems associated with them. The theoretical section defines the regional policy of the European Union, the basic meaning and the main purpose of the economic and social cohesion. Also focuses on regional policy in the Czech Republic itself, the operational programs for the programming period 2007-2013 for the Czech Republic and the issue of project management. The aim of this study is to evaluate the implementation process of selected operational programs and using project management methods to develop a proposal for the management company for their solution. The evaluation shows that the South region in its founding document Regional Development Programme has defined those priorities which reflect the intentions of the European Communities, which can be documented by the fact that in these areas is to aid in the European Union intended. So there is enough space on which to set strategic goals and measures to meet the region. Likewise, the results of the survey show a large activity in drawing financial resources from the EU. Also show some problems and obstacles associated with requests for financial support from EU funds. Overcoming these problems and obstacles could open the possibility of utilization of resources and finances small businesses and entities for which it was still unrealistic.
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The application of the process of high-pressure hydrolysis with nitric acid at the production of biogas from hay
VANĚK, Zbyněk
This thesis deals with the technology of the high pressure hydrolysis with nitric acid (HNO3) in biogass production from the hay. The theoretical part is focused on the basic information about the acid hydrolisis. Much attention is ingaged in the lignocellulosic materials and methods of their treatment.The hay was crushed, pelleted and subsequently subjected the acid hydrolysis in the high-pressure hydrolyzer (UV CZ 21314) at pressures (0,475 MPa, 0,934 MPa, 1,611 MPa). As the hydrolysis reagent was used highly concentrated (65%) nitric acid (HNO3). The pressure was achieved in the hydrolyzer by the steam in temparature of 190°C, the residence time of the phytomass in the machine was 500s. Based on the mapping process with wide CO2 production were selected the interesting areas, which were subsequently carried out detailed mapping process using batch simulations at CH4 production. After the mathematical interpolation of the maxima the values were used in the economic analysis, that fully respects the technological possibilities and legislative constraints.
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Portrait - Mask, Figure - Costume (Man and his Mask)
Beníčková, Veronika ; Hůla, Zdenek (advisor) ; Kornatovský, Jiří (referee)
The work focuses on the evaluation Rool mask and costume in human life and their influence on individuality, personality. The need for transformation of individuals with regard to public space in everyday life is reflective of his inner world and falls on his psyche and identity. In my project I looked at myself as an ordinary person with specific and feelings of my own destiny. So I chose a simple white background. I reflected experience in the theoretical part. I chose the photos for me something important. moments related to the momentary internal experience in my life. I focused exclusively on personal and internal experience.
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Labour Markets Transformation and Social Policy
Opatrná, Dagmar ; Kotýnková, Magdalena (advisor) ; Burgerová, Jiřina (referee)
Diplomová práce se zabývá transformací sociální politiky v důsledku vývoje na evropských trzích práce v 90. letech minulého století. Nově vznikající fenomény dlouhodobé nezaměstnanosti, sociálního parasitismu a sociálního vyloučení vedly k přechodu od tradiční zabezpečovací funkce sociální politiky k funkci nové, donucovací. V práci je věnována pozornost jednotlivým determinantám vzniku donucovací funkce jak v evropském prostoru, tak v podmínkách České republiky. Analytická část práce se soustředí na jednotlivé formy aplikace donucovacího principu do národních sociálních politik a na jejich dopady na domácí trhy práce. Cílem práce je obsáhnout nové směry ve vývoji evropské sociální politiky a moderního sociálního státu.
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Image transformation of czechoslovakian pilots in selected czech films
Janů, Adéla ; Bednařík, Petr (advisor) ; Suk, Pavel (referee)
This thesis analyses image of Czechoslovakian pilots in local film production. It focuses on films about pilots from Second World War and pilots from Czechoslovak people's army. The aim of thesis is to define main characteristics of military pilots in selected films and compare their transformation through time. Analytic part will use visual, semiotic, discursive and narrative analysis concept as theoretical framework. Thesis works on the presumption that image transformation was highly influenced by historical and political development of country. It assumes that pilots from Second World War were portrayed positively in late 1960s and after year 1989 and pilots from Czechoslovak people's army were favored in era of normalization, particularly in 1970s and 1980s.
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Music effects
Marko, Matej ; Valla, Tomáš (referee) ; Bálek, Martin (advisor)
Title: Music effects Author: Matej Marko Department: Department of applied mathematics Supervisor: Mgr. Martin Bálek Supervisor's e-mail address: Martin.Balek@mff.cuni.cz Abstract: The effects have crucial position in the proccess of creating music. They enrich song's arrangement and make it all more colorful. Aim of the work is to create application that allows the user to play a sound file and apply chosen effets on it's content in real-time. All changes in effects' settings are imidiatelly transformed into the hearable results. Certain settings can be applied on the whole file and the results afterwards exported to the file. Part of the application is naturally implementation of chosen effects. Main topic of the work's text are methods used to implement the effects. Keywords: effects, music, sound
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International double taxation
Körbl, Hugo ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
práce v anglickém jazyce International double taxation International taxation is a very large topic. It is possible to write hundreds of pages about this subject but there will still be many problems which will be waiting for their solution. This theme is also very interesting and in this time very actual. I am sure that importance of international taxation will be highly raising in the future. This is caused by high intensity of the mobility of people and corporations, capital, services, and property but on on the other side it is caused also by still higher and higher number of tax evasions. The states are then forced to make a larger effort in cooperation between them and also to try to prevent the tax evasions. Double taxation agreements should be considered as a good solution for prevention of tax evasions and also mainly only these treaties can assure fair distribution of paid taxes between the states. It wasn't possible to make comprehensive analysis of this large subject in this relatively short thesis. So I decided to focus only on some issues of international double taxation. I was trying to choose issues which make often problems in application or issues which I am considering as very interesting. Sometimes the work on my thesis was not easy because of high number of different opinions....
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