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Acquaintanceship of the catholics with the problem of assisted reproduction
Daly, Jana ; Ovečka, Libor (advisor) ; Skoblík, Jiří (referee)
How informed are Catholics about assisted reproduction Infertility is on the increase and alongside this problem thre has been a growth in the number of clinics offering assisted reproduction mainly in the developed world. More and more people who are unable to give birth naturally are deciding on artificial insemination. The goal of this thesis was to find out the standing of the Catholic people with regards to this phenomenon, how much they are aware of it, what is the source of their knowledge and how much they agree with the church's teaching. The first part introduces the techniques of reproductive medicine and, in particular, their negative circumstances. The following part describes the research whose focus was groups of Catholics in Prague, outside Prague and also students at theological colleges. Its results to a large extent answer the questions that the author asks herself in the introduction. KEYWORDS: Assisted Reproduction, Artificial Insemination, Catholics, Embryo, Infertility.
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The Influence of Mass Media on Society
Haladová, Jaroslava ; Stracený, Josef (advisor) ; Holubec, Stanislav (referee)
Práce nabízí v teoretické části vhled do problematiky mediálního vlivu se zaměřením na informační funkci, tedy na zpravodajství. Praktická část se zaměřila na jednu konkrétní oblast - na problematiku nastolování témat (agenda-setting). Pomocí metody kvantitativní obsahové analýzy bylo prozkoumáno 448 titulků, které se objevily na titulních stranách 76 vydání deníku Mladá Fronta DNES z období 1. prosinec 2005 až 31. leden 2006. Bylo stanoveno 37 tématických kategorií, každý titulek byl zařazen do jedné nebo několika z nich. Výsledkem analýzy je přehled četnosti jednotlivých témat na prvních stranách nejčtenějšího českého celostátního seriózního deníku. Analýza potvrdila předpoklad, že ne všechna důležitá témata jsou na prvních stranách zastoupena stejně. Největší prostor je věnován domácímu politickému dění, ovšem pouze jeho elitám, především vládním, daleko méně opozičním stranám. Na titulní stranu se v průběhu sledovaných třech měsíců ani jednou neprobojovala žádná neparlamentní strana nebo politické sdružení. Dále analýza ukazuje, že velká pozornost je věnovaná tématům obecně považovaným za masově atraktivní - katastrofám, nehodám, kriminalitě a jiným hrozbám. V závěru je práce je ke kvantitativní analýze připojen kvalitativní rozbor několika jevů, na které obsahová analýza poukázala.
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Problematika využívání prostředků z fondů EU v období 2007 - 2013
Toušková, Hana ; Tegze, Miron (advisor) ; Antoš, Ondřej (referee)
Tato práce se zaměřuje na problematiku čerpání finančních prostředků ze strukturálních fondů a Fondu soudržnosti v České republice. Rokem 2007 se započalo nové programové období 2007 ? 2013, ovšem i nadále pokračuje čerpání alokací z období minulého. V úvodních kapitolách jsou charakterizovány cíle a finanční nástroje politiky soudržnosti EU. Následuje analýza současného stavu využívání finančních prostředků z výše uvedených fondů v období 2004 ? 2006 v ČR. Tato analýza představuje základ pro rozbor problémů a rizikových faktorů, které lze očekávat pro období 2007 ? 2013 při realizaci nových operačních programů.
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The implementation of the reverse-charge mechanism on selected goods
Pinďák, Adam ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.
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EU's Measures Against Income Tax Optimalisation
Hortíková, Kateřina ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
This diploma thesis provides an analysis of the Anti-Tax Avoidance Package (ATAP) proposed by European Union. This package was adopted in relation to OECD's Base Erosion and Profit Shifting (BEPS) project. It consists of measures that aim to reduce the level of tax avoidance caused mainly by base erosion and profit shifting within multinational corporations. The theoretical part of the thesis consists of brief introduction of the BEPS project, followed by detailed analysis of the EU package. The practical part tends to analyse the possible impact of the package implementation in Czech Republic on selected measure, tax limitation of paid interests deductibility. Real data of three Czech companies were used for the analysis. The author used the method of a case study to compare tax impacts of current thin capitalisation rule application against the proposed rule limiting the interest deductibility up to 30 % of EBITDA.
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Motor vehicle taxation in the EU
Trifončovski, Stanislav ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this thesis is to describe the motor vehicle taxation in the Member States of the European Union. The thesis is divided into three sub- chapters. The first chapter describes the historical development of the laws of the Member States of the European Union in the field of vehicle taxation. This chapter also describes types of charges, which may be subject to motor vehicles. This chapter ends with the introduction of EURO emission standards and their impact on motor vehicle taxation. The second chapter is devoted to the collection of road tax in the Czech Republic and its beneficiaries, the State Transport Infrastructure Fund. The third chapter discusses the issue of motor vehicle taxation in individual member countries of the European Union, including specific taxes in individual states, their structures and their revenues.
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Models of time structures of interest rates and their use in valuation of liabilities of life insurance Company
Turussova, Valeriya ; Witzany, Jiří (advisor) ; Mazáček, David (referee)
This master thesis aims to describe problematics of the stochastic modeling of time structures of interest rates with Vasicek, CIR and Hull-White models and the use of these models in valuation of liabilities and time value of options and guaranties in life insurance. In the theoretical part of the thesis there are fundamentals of stochastic calculus, stochastic models of interest rates and introduction to problematics of life insurance defined. Furthermore, the last practical part of the thesis demonstrates impact of particular models on the value of liabilities in relation to clients and on the value of TVOG of real European life insurance Company.
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Advantages and disadvantages of common currency euro in the current crisis ( on the example of Slovak Republic)
Pohorelcová, Mária ; Koderová, Jitka (advisor) ; Gevorgyan, Kristine (referee)
The aim of this thesis is to assess the impact of the introduction of the euro on the Slovak economy during the global economic crisis. The work is divided into three chapters. The first chapter presents short historical development of the euro and the process of integration within the European area, leading to the creation of economic and monetary union. The second chapter presents a technically and administratively demanding process of preparing for the new currency. The progress in the implementation of fiscal and nominal convergence criteria conditioning the membership in the euro area is also evaluated. The third chapter provides an analysis of selected advantages and disadvantages of euro. Compares the forecasts of the National Bank of Slovakia with the actual development of the Slovak economy in the context of the ongoing crisis.
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Juan Filloy and the novel Op Oloop: A myth, an author, a work
Kazmar, Vít ; Housková, Anna (advisor) ; Sánchez Fernández, Juan Antonio (referee)
Vít Kazmar - Juan Filloy: A myth, an author, a work The work Juan Filloy: A myth, an author, a work focuses on the neglected Argentinian writer Juan Filloy (1894 - 2000) and its aim is to serve as an introduction to his work that has received little attention so far. Its first part is dedicated to the analysis of the myth that has spread around the author and completely eclipsed his work. It consists mainly of anecdotal features of his personality and it touches his work only superficially. However, the status of an unknown writer is determined in large part by Filloy's own decision to live in a small town and publish the books himself, as well as by his demanding style, wide vocabulary and often very provocative language and themes. However, it is possible to find some key attributes of his aesthetics in the myth about the author: the palindromes mean a turning toward language as well as the strict and disciplined approach; the wide vocabulary points to the desire of precision of expression etc. The majority of the work then concentrates on the analysis of the author's language and on the interpretation of the novel Op Oloop. The language of Juan Filloy is characteristic by contrast, clarity and order. The central stylistic tool is parallelism; the structure of sentences often becomes a space for...
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Specifics of international road freight transport in specific area
Térová, Lucie ; Novák, Radek (advisor) ; Medveď, Jan (referee)
The aim of the thesis is to analyse the German Act on the Regulation of a Minimum Wage, which affects Czech hauliers operating in Germany. First of all, macroeconomic and microeconomic issues in the field of road transport and of course the specifics of German Act (MILOG) are described. Secondly, the main effects of the law on business are analysed in case of the Czech haulier ¨Dítě Spedition s.r.o.¨ In the following, an increase in operating costs of the company according to the MILOG is calculated. Moreover, there is a prediction of potential scenarios in case of confirmation of legality of MILOG applying to the international road freight transport. In conclusion, the main arguments why the act is contrary to the basic principles of the single European market are explained.
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