|
Application of value added tax in municipality, especially in the city Sezimovo Ústí
Brabcová, Jana ; Sedmihradská, Lucie (advisor) ; Roženský, Vojtěch (referee)
The master thesis discusses application of value added tax in municipality, after the amendment of act in 2009. The theoretical part is focus of attention municipality and law of value added tax, concepts definition of public services and economic activities and calculation of turnover. Theoretical conclusions are applying to financial reports of the city Sezimovo Ústí. Its revenues are classified into taxable and non-taxable payments and the turnover is predicted. The goal of this paper work is the universal algorithm of taxes formulation including optimization techniques of most frequent activities of municipalities.
|
|
Banking regulation and supervision
Zhiltsova, Elizaveta ; Radová, Jarmila (advisor) ; Fleischmann, Luboš (referee)
This thesis mainly deals with the regulation and supervision of the banking system. It examines the reasons and aims of regulation, banking supervision institutions, position of the Czech National Bank and the scope of their powers to domestic banks and other financial institutions in the Czech Republic. The aim of the thesis is to identify and present topical information on the current manner and degree of regulation and supervision, law methods of regulating activities, exploration of the latest changes and trends in the sphere of regulation and supervision in the Czech Republic and EU influence.
|
|
The role and function of the Central Library of European Commission in the European Union information policy
Hanušová, Soňa ; Hradilová, Jitka (advisor) ; Mazačová, Milena (referee)
Tématem práce je Ústřední knihovna Evropské komise, její služby, aktivity a další funkce. Cílem práce je analýza vývoje činnosti Ústřední knihovny Evropské komise z hlediska jejího postavení v institucionální struktuře Evropské komise i z hlediska jejího poslání v rámci informační a komunikační politiky Evropské unie. Práce se nesoustředí pouze na služby poskytované svým uživatelům (interním a externím), ale též na funkci Knihovny jako koordinátora dalších evropských informačních sítí. Jedná se o síť knihoven Evropské komise a generálních ředitelství RéseauBIB a o seskupení knihoven evropských institucí EUROLIB. Velký prostor je věnován katalogu ECLAS (souborný katalog Evropské komise), který Ústřední knihovna využívá, spravuje a vyvíjí. Závěrečnou část práce tvoří kapitola o Historických archivech Evropské komise a Evropské unie. Archivy Komise a Unie nelze zcela oddělit, proto jsou zmiňovány obě instituc
|
|
The Position of the Presidents in Political Systems of Poland, Lithuania and Romania
Javůrek, Petr ; Mlejnek, Josef (advisor) ; Sokol, Petr (referee)
Postavenípresidentů vpolitickém systému Polska, Litvy a Rumunska After the fall of communism in East Central Europe many countries introduced, during the transitional period, the direct election of the president. This represents a solid reason to consider them being semi-presidential, since popular election of the head of state is a main component in all of the definitions of this regime type. The shape of institutions and internal logic of semi-presidentialism differs more or less from presidential or parliametary systems. Alike presidentialism, semi-presidential type of government is also based on dual legitimacy - both executive (at least its part, the president) and legislative are elected by people and can call for democratic legitimity - while parliamentarism is chiefly based on dominance of the legislation and lacks the separation of powers. This diploma work, titled The position o f the presidents in political systelms o f Poland, Lithuania and Romania, tries to underline main aspects of role of the presidents in three East Central European countries. These countries hasve been chosen for several reasons: all of them had at least short historical experience with democracy, adopted the direct election of the president during transfation toward democracy and are similar to each other concerning...
|
|
Legal Status of Members of the European Parliament
Hannibal, Marek ; Svoboda, Pavel (advisor) ; Tomášek, Michal (referee)
Postavení poslanců Evropského parlamentu je do značné míry specifické. Je upraveno komunitárním právem, které však nechává členským státům značný prostor pro přizpůsobení některých aspektů mandátu poslance Evropského parlamentu národním zvláštnostem. Toto řešení není zcela ideální, neboť přináší do parlamentního sboru odlišné podmínky v závislosti na stát, ve kterém byli poslanci zvoleni. Problematickým se jeví stanovení odlišných podmínek práva volit a být volen, stanovení neslučitelnosti funkcí, výsad a imunit poslanců, otázka zániku mandátu, stanovení procedury pro nástupnictví náhradníků a v neposlední řadě i finančních záležitostí. Právní roztříštěnost co do formy a rozsahu právní úpravy je pro postavení poslanců jevem téměř symbolickým.
|
|
Simultánní stanovení kovových kationů (hořčíku, vápníku a hliníku) v léčivých přípravcích využitím iontově výměnné kapalinové chromatografie a ELS detekce
Spáčil, Zdeněk ; Solich, Petr (advisor) ; Nováková, Lucie (referee)
SOUHRN Magnesium a kalcium hrají esenciální roli v existenci živých organismů. Magnesium, se účastní kolem 300 základních enzymatických reakcí, je důležité pro energetický metabolismus, zastává klíčovou roli v neurotransmisi, při imunitních funkcích a regulaci neuromuskulární aktivity srdce. Kalcium kromě strukturální, elektrofyziologické a intracelulárně regulační funkce je také kofaktorem extracelulárních enzymů a regulačních proteinů. Rovnováha těchto minerálů v těle naplňuje důležitou podmínku potřebnou k udržení zdraví. Jejich nedostatek nebo naopak nadbytek v organismu je spojen s řadou vážných syndromů a onemocnění. Aluminium neplní žádnou fyziologickou funkci, důležité je z hlediska jeho toxikologie. Magnesium, kalcium a aluminium jsou využívány samostatně nebo v kombinaci ve formě různých solí, oxidů, hydroxidů nebo komplexů při výrobě mnoha farmaceutických přípravků nebo potravinových doplňků. Český lékopis 2005 používá ke stanovení magnesia, kalcia a aluminia chelatometrickou titraci edetanem disodným (přímou nebo zpětnou). Další metody užívané k detekci magnesia, kalcia nebo aluminia jsou například ASS, ET-AAS, SIA s UV-VIS detekcí, multikomponentní FIA s detekcí diodovým polem, FIA za iontově selektivní elektrodové detekce, iontově selektivní elektrody, iontová chromatografie s piezoelektrickou...
|
|
Insolvency practitioner in case of resolution of the debtor's insolvency by bankruptcy
Hriníková, Eliška ; Smolík, Petr (advisor) ; Winterová, Alena (referee)
The purpose of insolvency proceedings in case of bankruptcy is to find out registered proof of dept and its subsequent relative satisfaction from the proceeds of the realization of estate. The main activities of the insolvency practitioner in the performance of his function is to review the filed claims of creditors, the findings of the estate and its subsequent inventory, management and sale. Position of the insolvency practitioner in the insolvency proceedings is a complicated issue, which is in our legal environment little discussed by legal theorists and it is necessary in many cases work solely on the insolvency practice. The aim of the thesis is to evaluate the current legislation regarding the insolvency practitioner and his role in insolvency proceedings with respect to the professional literature, the applicable legislation and case law. The thesis also shows the complexity of the position of the insolvency practitioner. At the beginning of the second chapter is given a definition of procedural subjects in insolvency proceedings and theoretical understanding of the function of the insolvency practitioner. The second chapter describes the particular position of the insolvency practitioner, on the basis of its relations with other procedural subjects. The third chapter specifies the basic...
|
|
Small and medium enterprises in NUTS IV Pelhřimov
Kasiková, Helena ; Macháček, Jaroslav (advisor) ; Khendriche Trhlínová, Zuzana (referee)
A graduation thesis is focused on problems of small and medium enterprises. It is focused on SME position within state economic and its delimitation. Next it considers possibilities of SME support, from programs of EU and also at the national, regional and local level. The thesis recognizes contributions which rise for the regions thanks to SME. The second part is focused on concrete situation in chosen region -- NUTS IV Pelhřimov. It characterizes NUTS IV Pelhřimov and monitors corporate environment, especially SME situation in the region. I also used questionnaire survey, which is focused on problems of municipality attitudes to SME. It investigates its relation to SME and the ways of support, which are provided by municipality towards to SME.
|
|
CONTRACTILE FUNCTIONS AND SYMPATHETIC INNERVATION OF THE ALBINO RAT DIABETIC HEART
Švíglerová, Jitka ; Pučelík, Pavel (advisor) ; Ošťádal, Bohuslav (referee) ; Pelouch, Václav (referee)
Contractile functions and sympathetic innervation of the albino rat diabetic heart Thesis Summary: The aim of this thesis was to describe: 1. The impact of untreated long-termed diabetes induced by streptozotocin on cardiac contractile functions and their sympathetic regulation in rat. 2. The effect of insulin on cardiac contraction in control and diabetic myocardium. In the diabetic group, the contraction force was significantly decreased compared to control group. The norepinephrine-releasing mechanisms were altered in chronically diabetic rats and may contribute to the decreased norepinephrine concentration in the diabetic heart. Insulin exerted a significant negative inotropic effect in rat myocardium, both control and diabetic. This effect was probably related to processes of SR Ca2+ release triggering, whereas SR Ca2+ loading is not involved. MUDr. Jitka Švíglerová Plzeň, 2006
|
|
Development of the company's share price of Philip Morris CR, a.s. on the stock exchange
Vosátková, Radka ; Grosz, Jan (advisor) ; Milan, Milan (referee)
The aim of the thesis is based on statistical methods to predict the evolution of the share price of company Philip Morris CR, Inc. and subsequent determining the period of investment return, which was made during the reporting period for companies trading on the Prague Stock Exchange.
The author first defines the position of the capital market, defines used tools within the market and divides the capital market into type of securities business and into the type of the opportunities to participate in the market and into the type of organized character. For the analyze shares are identified market participants and are listed investment tools. Finally are formulated types of exchanges, clarified ITS functions and author defines The Public Market in the Czech Republic
In the subsequent part of the thesis is executed fundamental and technical analysis, forecast of the shares of Philip Morris and calculating return of investment using macroeconomic ratios, indicators of sectoral analysis, the dividend discount model, profitable models, trend indicators and oscillators, multiple linear regression and profitability investments.
The author on the Base of the fundamental analysis, recommended shares of Philip Morris CR at 06/2017 sell.
|
guest ::
