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Režimy zdanění neziskových organizací v ČR a ve vybraných evropských zemích
Suská, Veronika
This diploma thesis deals with taxation of non-profit organizations in the Czech Republic, the Slovak Republic, the Great Britain and Switzerland. The issue of taxation of non-profit organizations is currently widely discussed. It is primarily focused on the tax reliefs of non-profit organizations. Using the method of comparison, the selected countries taxation regimes are compared and afterwards there are proposed some changes in taxation of non-profit organizations in the Czech Republic, in order to respect the simplicity, clarity and minimal administrative requirements for this type of organizations. The diploma thesis is mainly focused on income tax of corporate bodies and value added tax.
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Effect of transport stress on the mortality of broilers
SEDLÁČKOVÁ, Renata
The aim of the thesis is to acquaint the reader with the reasons for mortality of broilers during their transport to the slaughterhouse. Materials for your own research (from 2012) were obtained from the State Veterinary Administration of a company Vodňanská drůbež s. r. o., the argest supplier of poultry meat in the Czech Republic. The second chapter deals with legislation relating to animals in general, but also legislation that governs the protection primarily for meat production. Welfare of broilers, therefore, their comfort, and handling is dealt with in the third chapter. It describes picking halls, catching chickens, chicken waste, transport of poultry for slaughter, chickens and unloading conditions to be met by the authorized person when handling poultry. The fourth chapter describes the factors affecting the welfare of broiler chickens during fattening. These factors include the type of litter, microclimate - thermoregulation poultry, lighting, and health status of broilers. Because the work deals with the mortality of broilers during transport, the fifth chapter is devoted to this issue. There are analyzed transport requirements, the effect of high and low temperature for transporting poultry. Furthermore, means of transport and the obligation of carriers during transport to the slaughterhouse, whether it's planning a trip or taking care of animals during transport. The sixth chapter deals with the custom dissertation: In 2012, it was the slaughterhouses (company Vodňanská drůbež s. r. o.) moved from 116 breeders 30,231,410 pieces of broilers at slaughter, of which 136,616 units during transport died at a mean of 0.455 %. Most deaths were at a distance of 251-305 km (0.834 %), at least at a distance of 50 km to 0.252 %. Age of chickens at slaughter, an average of 35.13 days and slaughter weight was on average 1.93 kg. Most deaths occurred during transport of broilers during the winter 0.919 %, the correlation coefficient r = 0.37, less than 0.316 % in summer (r = 0.02).
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Legal aspects of the online marketing
Kmoch, Štěpán ; Císařová, Zuzana (advisor) ; Kučera, Zdeněk (referee)
Legal aspects of the online marketing The ever-growing role and importance of the Internet in today's society encourages the quick development of a relatively young and dynamic field - online marketing. Since the central goal of the online marketing is to maximize the profits of the given entity, commercial interest may easily get into the conflict with the interests of others. However, endangered entities are not only competing entities, but very often the customers themselves, addressing of which is much easier and cheaper in the Internet than in the "real world." In addition, in recent years the importance of the issue of the Internet users' privacy has been growing. Legal responses mainly consist in the public regulation, the compliance of which is supervised by the executor of the public administration appointed to do this by the legislator. However, also private regulation is worth mentioning, which is usually used primarily by competitors of the infringing entity rather than by consumers themselves. This thesis at first introduces the field of online marketing and its tools and consequently deals with the examination of the legal regulation in more detail, including the impact on practice. The aim of the thesis is to look at the legal regulation from the point of view of the practice, which...
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Creating real-time IMS application
Novotný, Filip ; Mácha, Tomáš (referee) ; Nagy, Ľuboš (advisor)
This paper presents a description of the IP Multimedia Subsystem (IMS) architecture and IMS services. IMS is a standardized next-generation networking architectural framework providing advanced services on mobile and fixed networks. The first chapter describes four-layer IMS architecture and also mentions supported services. The second chapter deals with IMS protocols and primarily focuses on the SIP signaling protocol. UDP, RTP and TLS protocols are also included in this chapter. The third chapter is dedicated to practical part of this paper. A VoIP Java application has been created based on the findings gained throughout the thesis. The main part of the created application consists of client-side application, database MySQL and Servlet application for communication between database and client-side application. The whole system was created using SDS Sony Ericsson 4.1. FD1. An OpenIC lite client has been tested during development on our system and results were compared with created client-side application. A web application based on PHP, MySQL and ActionScript then handles administration and monitoring of customers using voice services.
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Economic analysis of the regulation impacts on the protection endangered species of animals
Krejzová, Lucie ; Munzi, Tomáš (advisor) ; Petrášek, František (referee)
The thesis focuses on causes of ever-declining state of endangered species of animals even though they are protected internationaly by wide law-system. This bachelor thesis targets in the theoretical part primarily the economic approaches to environmental protection and their subsequent analysis. Among the current schools of thought include environmental economics, ecological economics and free market environmentalism as a defense of private property in terms of environmental protection. The positive and negative impacts of these schools and approaches are defined and the recommendations for practical situations are found. The aim of the thesis is to answer the question including reasoning what is more efficient solution from economic point of view: governmental private rights and enforceability support or better arguing that private ownership is the main reason of the problem of endangered species and therefore more extensive administrative intervention is required. The practical part mainly uncovers the imperfect functioning of the protection system demonstrated on specific cases.
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Convergence across the four Central and Eastern European states: Panel Data Approaches
Akhmetov, Daniyar ; Gregor, Martin (advisor) ; Cahlík, Tomáš (referee)
The aim of the work is to analyze the convergence in the Czech Republic for the period of 1996- 2006. The paper is based primarily on the Barro and Sala-i-Martin's theories of convergence of sub-national territorial units. The regression results proved assumptions to be realistic. The main model concentrates on a panel data approach that captures the extent to which new transport infrastructure influences within-nation regional convergence. This paper developed a regional approach to evaluate the impact of transport infrastructure, human capital and migration in four Central and Eastern European countries - the Czech Republic, Hungary, Poland and the Slovak Republic. The aim is to present an overview of the convergence process of the Czech regions between 1996 and 2006. A neoclassical growth model is used as a framework to study convergence across the 14 administrative units of the Czech Republic. Data on gross value added per capita are exploited. 1
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Business Plan for Establishing a Hockey Academy
Bílý, David ; Drexler, Denis (referee) ; Luňáček, Jiří (advisor)
This thesis focuses on designing a business plan to create an Ice Hockey Organization that would primarily focus on a recruitment and further athletic development of young players. The Czech Ice Hockey Association's (CSLH) Ice Hockey Academy Project was considered as a baseline for this business plan, so all the necessary CSLH criteria would be met and maintained. The thesis consists of both a theoretical and a practical part, dealing with respective issues that relate to the establishment, management, and administration of the Organization and its partnership with schools, City Councils, and existing Ice Hockey organizations in the territory.
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Diseases related to work occurring to employees performing administrative and support activities
BERKOVÁ, Pavla
Diseases related to work occurring to employees performing administrative and support activities are meant primarily vertebrogenic problems, visual difficulties in the sense of visual tiredness and some chosen psychosomatic symptoms. Those diseases belong between professional diseases in the professional sense, but not in the legal sense such as occupational diseases. This thesis has two objectives. The first objective was to map the occurrence of diseases related to work among the employees performing administrative and support activities. The second objective was to find out habits, which may affect the origin of these work-related diseases.
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Preparedness of primary school teachers for environmental education
ŠIMEK, Matouš
This bachelor thesis examines the preparedness of primary school teachers in the South Bohemia for environmental education. This readiness is thinking of competencies for effective administration and coordination of environmental education, not stint the teacher's knowledge. The theoretical part describes the development, challenges and diversity of methods of environmental education in the Czech Republic. The practical part focuses on the analysis of the education plan (SEP) and primarily qualitative analysis of the responses of teachers gathered through a questionnaire, which contained 6, mostly open questions. Based on the evaluation of these responses were determined and defined three groups of teachers of differing competencies and thus preparedness for environmental education. Further it has been verified overwhelming satisfaction of teachers with internet and levels of educational programs, training and seminars, provided primarily by NGO´s and several government agencies in the region.
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Entities bound to inform under the Free Access to Information Act
Obert, Radim ; Mikule, Vladimír (advisor) ; Staša, Josef (referee)
Presented thesis called "Obliged entities according to The Act on Free Acces to Information" deals with obliged entities in compliance with current legislation, also with legislative development and with current specification in The Act on Free Access to Information. This thesis brings comprehensive view of current problems which arise from practice, primarily from point of view of legal science and specialized literature. Field of obliged entities is especially recently the frequent subject of decision-making practice, which is executed by the constitutional and administrative justice. Mentioned courts spread the number of obliged entities by their judicial working. Author of this thesis tries to present his own solutions of problems, which are related to current legal regulations. Obliged entities are those which have an obligation to provide informatik related to their activities in compliance with The Act on Free Access to Information. The Act on Free Access to Information enumerates four circles of obliged entities. These entities are state authorities, communal authorities and their bodies, public institutions and subjects to whom the law has entrusted deciding about legal matters, legally protected interests or duties of natural persons or legal entities in the area of public administration,...
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