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Legal regulation of taxation of sportsmen
Navracký, Zdeněk ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Legal Regulation of Taxation of Sportsmen Abstract / Summary: This thesis deals with sportsmen taxation in the Czech Republic and in foreign countries, especially in Germany. The first chapter, following the introduction, is made of fundamental concepts related to this topic (tax, charge, subject to taxation, income-tax, value-added tax, gift tax). Chapter Two of this paper discusses the status of sportsmen in the Czech Legal system and determination is made in terms of professional sportsmen, semiprofessional, amateurs and and in terms of the way powering the sport, either personally or collectively. The third chapter deals with the legal status of professional sportsmen and their classification of particular taxes, emphasis is placed on tax on personal income. However, a brief excursion is made into value-added tax also. Chapter Four is dedicated to the issues of international taxation on sportsmen, because it's apparent the sport is overall activity which cannot be limited by boundaries. Chapter Five coming before the Conclusions is discussing briefly the German legislation in force influencing the taxation of sportsmen issues. Key Words: Sport, sportsman, income tax, value-added tax, gift tax, international taxation, the Czech Republic, Germany.
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Sudeten Germans after the expulsion from Czech Republic against the background of biblical Israel attitudes towards minorities
Sosnová, Klára ; Heryán, Ladislav (advisor) ; Jandejsek, Petr (referee)
Bakalářská práce s názvem Sudetští Němci po odsunu v Čechách na pozadí postoje biblického Izraele k menšinám, se zaměřuje na sudetské Němce, kteří nebyli odsunuti. Práce zpracovává historické události od roku 1918 do roku 1945, které se týkaly postavení Němců na českém území. Dále se pak věnuje myšlence odsunu, který probíhal v letech 1945 a 1946. Vysvětluje pojmy "divoký" a organizovaný odsun a seznamuje se skupinami obyvatel, které nebyly zařazeny do odsunu. Práce obsahuje také portréty a rozhovory se sudetskými Němci, kteří nemuseli odejít. Otázky k rozhovorům jsou postaveny na biblických přikázáních z kapitoly 19 knihy Leviticus. Klíčová slova sudetští Němci, "divoký odsun", organizovaný odsun, druhá světová válka, menšina Summary This bachelor thesis called Sudeten Germans after the expulsion from Czechoslovakia on the background of attitudes towards minorities of biblical Israel is, is focused on the Sudeten Germans who were displaced. This thesis processes historical events from 1918 to 1945, which concerned the status of Germans on Czech territory. The work then deals with the idea of expulsion, which took place in 1945 and 1946. It explains the concepts of "wild" and organized transfer and introduces populations that have not been included in this process. Work also includes portraits and...
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Lifestyle of military nurses in peacetime and in military conditions
Panchartková, Lenka ; Vachková, Eva (advisor) ; Votroubková, Michaela (referee)
Author: Lenka Panchartková Institution: Social Medicine Institute, Charles Univerzity, Faculty of Medicine in Hradec Králové Title of the thesis: Lifestyle of military nurses in peacetime and in military conditions Thesis konsultant: Mgr. Eva Vachková Number of pages: 132 Number of appendices: 4 Year of defense: 2012 Key words: health and lifestyle, army, military nurse, field hospital,foreign mission, Afghanistan Summary: The bachelor thesis deals with the lifestyle of military nurses in peacetime and military conditions. The theoretical part informs about health and lifestyle. The thesis is devoted to military nurses and their lifestyle. The military medical service and Field Hospital of the Czech republic Army are decribed and at the end of the theoretical part there is a sort decription of Afganistan and life in it included. The main content of the thesis is a quantitative survey using an anonymous questionnaire and qualitative interview with a military nurse. I was interested in the lifestyle of military nurses and their homeland and its change when on a foreign military mission. The research sample consisted of professional soldiers, particularly military nurses, members of the 6th and 7th Field Hospital of the Czech Army.
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Social aspects of taxes
Loubková, Eliška ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...
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Mineral springs of the Karlovy Vary region
Nikolovová, Soňa ; Sakala, Jakub (referee) ; Teodoridis, Vasilis (advisor)
The submitted Thesis is a summary of all the available information on Carlsbad mineral springs. The thesis is divided into three main parts. The first part, considers the general geological proportions of western Bohemia, thoroughly examines the regional geology and describes the formation of the landscape from a statigraphic perspective since the Proterozoic Era. Furthermore it considers the origin and composition of the mineral springs, which form the subsoil in Carlsbad, i.e. Thermal springs plate. The second part solely describes the individual springs as they are. It resolves around their composition, history, locality, temperature and discharge. The last part is dedicated to the historical and present treatment methods, which are practiced in Carlsbad, through the healing effects of the springs on the human organism and their ability to influence individual organs. The goal of this Thesis was to compile the available information and point to the fact that the mineral springs of Carlsbad can be beneficial for a human in many ways.
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Anglicisms in Political Reporting in Current German Press Represented by the Magazine Der Spiegel
KLUIBR, Zdeněk
This bachelor's thesis focuses on the topic of adopting words from English into German, in other words anglicisms. The thesis is divided into two parts. The first theoretical part contains explanations of basic terms connected with the word adoption. Also presented are fundamental data of the most significant German magazine Der Spiegel, which serves as the basis for the practical part. Furthermore, there is a summary of the history of word adoption. The second part of the thesis is practical and created on grounds of the above mentioned magazine Der Spiegel. This part is composed and divided mainly according to voices and suffixes. Stated examples are from the corpus of found words.
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Analysis of Social and Economic Development of the Municipality Dobřichovice
Homolová, Věra Terezie ; Husák, Jakub (advisor) ; Martina, Martina (referee)
This thesis deals with the social and economic development of the town of Dobřichovice which is located in the district Praha-západ (Prague-West) and ranks among the smaller towns with the number of inhabitants not exceeding 4,000. In the theoretical part the main used terms are defined with the help of the technical literature: region, regional policy, regional development, municipality etc. The objective of the thesis in the empiric part is (apart from providing basic characteristics of the town of Dobřichovice including a brief outline of its history) is especially to assess the development in the individual social and economic areas. The documents of the town of Dobřichovice and other public institutions including the data of the Czech Statistical Office are used for the analysis in the areas like demography, education, unemployment, entrepreneurial activities or the quality of life. The primary collection of data is carried out by means of semi-structured interviews with the representatives political leadership of the town, of its municipal office as well as with the representatives of local citizens. Based on the analysis of primary and secondary sources an aggregate SWOT analysis is performed. The summary provides an overview of the development areas and outlines several points that could be used by the town of Dobřichovice by the preparation of the future documents on development.
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The Search for a Feminine I. New German feminine literature from the seventies to the nineties
Vydrželová, Pavlína ; Tvrdík, Milan (advisor) ; Weinberg, Manfred (referee)
XII. Summary The present work is concerned with the book "shedding'' by verena stefan which gave rise to fiery discussions by critics as wel] as by readers. "[ am my other selť'164 should become the result of the search ťor a feminine I. The leitmotif of the whole book is the self-acceptance of the protagonist which had to be gained step by step, by eliminating the feeling about her own estranged body. At the end of the book the question remains whether this will be converted into a permanent victory. I tried to find out various aspects in Verena Stefan's first book. The focus lay in the analysis of possible acces§es to the new feminine identity. In the first part I concentrated on the formal and contextual aspects, in order to find out and define the characteristics of the new ťeminine literature. stefan's "shedding" launched many other publications which form part of the new German Femininist Literature. "shedding'o by verena stefan made the influence of the women's Movement visibie for the first time. Although "Shedding" is considered a landmark in the history of the new femininist literature, its influence was limited to only one curťent and not to all publications in this íield printed in the following period, as was erroneously said in other scientific documents on literature. A further role played by...
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The recognition of professional qualifications within the free rendition of services in the law of the European Union
Hradil, Jan ; Svoboda, Pavel (advisor) ; Pomahač, Richard (referee) ; Šmejkal, Viktor (referee)
The recognition of professional qualifications in the framework of the free provision of services in EU law - Summary 30/03/2010 1 The Recognition of Professional Qualifications in the Framework of the Free Provision of Services in EU law Jan Hradil It took the Community fifty years and a great deal of direction from the Court of Justice to create a single horizontally applicable legal framework of the free movement of services. Rules on the recognition of professional qualifications form an essential part of this framework as qualification requirements are a pre-condition to the exercise of regulated professions or activities in the Member States. In fact, qualification requirements and related requirements as to other types of aptitudes or competences often constitute the greatest obstacles to the cross-border provision of services of regulated professions. Indeed, this is one of the reasons why for a long time in certain sectors rules on qualification recognition constituted the only existing secondary law framework of the free movement of services. The legal framework governing qualification recognition has been subject to dynamic development which can be seen as a four-stage process. During the first stage, which roughly corresponds to the transitional period for the realization of the freedom of...
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Comparison of balance abillities of gymnasts and membres of attest group
Malotinová, Hana ; Nováková, Hana (advisor) ; Krištofič, Jaroslav (referee)
Title: Comparison of balance abilities of gymnasts and members of an attest group Abstract: This thesis deals with a question whether there is a difference between balance abilities of girls who attend themselves to gymnastics and those who do not. The girls compared were of 7 to 9 years of age. To thoroughly understand the term balance and to specify its place in the process of motoric learning, while using the measures gained from the two groups of girls, it was necessary to first gain a theoretical background from kinesiology, physiology and anatomy ofrelevant organs and systems. Aims: The aim of this work is to fmd out differences in balance abilities of girl gymnasts and an attest group of non-gymnasts, and to create a summary of theoretical knowledge ofbalance. Method: The method used was an inter-group comparison of stabilometric parametres gained by dynamografics. The measures thus gained were statistically analysed. Results: The results acknowledged differences in balance abilities of girl gymnasts and an attest group ofnon-gymnasts. Key words: Balance abilities, posture, stabilometrics, girl gymnastics, physiology of systems and anatomy of organs supporting balance.
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