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Developement of tax burden of dependent and independent activity
Doležalová, Ivana ; Vančurová, Alena (advisor) ; Charvátová, Jana (referee)
This thesis deals with the development of tax-dependent and independent activities. The main aim is to demonstrate significantly higher taxation of tax-dependent against independent activities. The partial objective is to summarize the development of taxation from 1993 until the end of 2009. Thesis first discuss the question of fair determination of the tax base, further examines the legislative regulation of taxation of both activity. In the analytical part the development of taxation is analyzed since 1993 where the numerical calculations show the impact of changes on taxpayers. The thesis records all the important changes that have taken place in connection with the method of calculating the tax liability, development of the tax bands gliding progressive taxation and the subsequent change in the "flat" tax in relation to the amount and way of using tax discounts and deductions, the impact of changes in the development of minimum and maximum tax base, the impact of the existence of a minimum tax base, etc. The calculations are performed on three types of taxpayers who are divided by the amount of their income to low-, medium-and high income taxpayers. Most of the results shall provide a comparison of the impact of tax on taxpayers performing dependent and independent activity.
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Historical development of the legal regulation of the residential ownership institution
Čejková, Šárka ; Salač, Josef (advisor) ; Dvořák, Jan (referee)
57 Summary The aim of my thesis is to outline historical development of institute of ownership of apartments and his changes due to economical progress and political changes. In our country institute of ownership of apartments was put into practice by Act No. 52/1966 Collection of law. Although this law was very progressive compare the period and situation when it was adopted, it didn't reach quality of acts set up institute of ownership of apartments in western European countries. Modern institute of ownership of apartments with all appropriateness, which are matter of course everywhere in the Word, was initiated finally by Act No. 52/1966 Collection of law . Description of development of institute of ownership of apartments should help to understand better current legal regulation of ownership of apartments and disclose main drawbacks persisting from the past or deficiencies by legislator never solved. In first chapters my aim is to define conception of ownership and idea of apartment according to regularization and interpretation made by person with degree. Above all the interpretation of conception of apartment is quite difficult and in our legal order unsolved. In relation to development of legal regulation and expected reception of new civil code (in year 2012) we can expect considerable changes in...
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Evaluation of Eduction on Basic and Secondary Schools
Kindl, Lukáš ; Kratochvílová, Věra (referee) ; Vasileská, Marie (advisor)
As of January 1st, 2006, based on the law 561/2004 Coll., the Ministry of Schools, Youth and Physical Education founded an independent institution called "Center for educational results appreciation" (abbreviated as CERMAT). The Center concentrates on solving several key issues related to the need to ensure easy to understand, comprehensive and mutually measurable educational results. Leaving aside the issue of state coordinated secondary school leaving examination, evaluation and auto-evaluation of schools stands out as equally important area of interest. This area is being worked out within the system project KVALITA I under European Social Fund (ESF). The aim of the project is to gradually develop new system for monitoring and evaluating results of primary and secondary education. The thesis deals with creation of tools (in the form of achievement tests) aimed at evaluation and auto-evaluation of educational results reached in science topics, namely in chemistry. Preparatory and submission phases were followed by didactic analysis of statistical data obtained through pilot survey using two sets of tasks (each in two modifications), namely "Chemistry basics" and "Critical reading focused on healthy diet and regime". Based on proposed changes the tasks were adopted and tests were created to measure the...
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Free movement of workers in the EU and economic justification of its restriction in Germany and Austria
Kaplanová, Lucie ; Bažantová, Ilona (advisor) ; Borkovec, Aleš (referee)
Summary: It is the basic purpose of this thesis to handle the topic of free movement of workers within the European union. As the first point we have tried to explain some economic aspects of free movement of workers. We have explained that opening of national labour markets has generally a positive impact on national accounts (represented mainly by the gross domestic product). However, the contribution to the increase in the gross domestic product growth rate can be usually observed only in the long term. To the contrary the liberalization of the labour market can lead to an increase in the unemployment rate in the short term. And mainly fear of a higher unemployment rate represents one of the most significant reasons for limitation of entries of foreign employees to the domestic labour market. We have described the legal framework of free movement of workers within the law of European communities, both primary (included in treaties) and secondary (included in regulations and directives). On practical examples - real legal cases - we have explained principles of direct and indirect discrimination, which is prohibited within the European Union both generally and in the area of free movement of persons. We have defined a worker as a person who performs a particular activity for his or her employer, based on...
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The French musical theatre in nineties of the 20 century
Fridrichovský, Patrik ; Prostějovský, Michael (referee) ; Herman, Josef (advisor)
Touto prací jsem chte podat co možná nejobsáhlejší zprávu o hudebne-dramatickém divadle ve Francii, jehož soucasný vrchol, dle mého úsudku zastinuje ostatní muzikálovou produkci v Evrope. I když jsem na konci této práce, stále mám pocit, že jsem v nekterých oblastech stále na zacátku. Tak bohatý je pramen francouzské zábavní hudby spojené s divadelním jevištem. V posledních letech byl podán dukaz, že Francie a muzikál není protimluv, jen je treba pochopit jeho zákonitosti. Rozhodl jsme se termín megamuzikál, pro mnoho dukazu podaných v této práci, aplikovat na francouzské produkce po roce 1998. Jakkoli to není termín puvodní a snad i puvodem posmešný, presne vystihuje svojí estetickou kvalitu. Zdá se, že proces vývoje od amerického muzikálu zlaté éry, pres pozdejší rozvoj britské školy muzikálu superlativu má svého pokracovatele ve francouzském muzikálu grand spectacle, který svojí kariéru zacal teprve nedávno. Fenomén dokázal prekrocit hranice puvodu a rozšírit se i do oblastí, které sice nemají vlastní muzikálovou tradici, ale muzikálu jako zpusobu divadelní zábavy rozumí. Jakkoli se megamuzikálu angloamerická kritika vysmívá, našel svoji tvár i diváka. V této práci jsem se snažil predstavit široký proud dalších hudebních útvaru, které pro Francouze znamenají denní chléb a pro naše kraje jsou absolutne...
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Prehistoric finds from the cave Nad Kačákem
Ernestová, Petra ; Dobeš, Miroslav (referee) ; Popelka, Miroslav (advisor)
"Když J. Kafka o této jeskyni napsal, že v ní docela nic nenašel, jistě ho ani nenapadlo, že právě tato jeskyně má celý poklad nástrojů člověka z doby ledové a to spodní stupeň tak zvaného aurignacienu (dle Aurignac, města ve Francii) a dnes byl by víc než rád překvapen, že Národní Museum dostane odtud tak mnoho toho, co odjinud ještě do těchto sbírek nikdy nepřicházelo, ba: že je toho mnohem a mnohem víc, než se dalo vůbec kdy čekati" (Petrbok 1934). Takto nadšeně psal Jaroslav Petrbok v první verzi svého rukopisu průvodce Českým krasem o nálezech z jeskyně pojmenované podle potoka, v jehož údolí se nachází. Jeskyně Nad Kačákem patří k nejzajímavějším archeologickým lokalitám v Českém krasu. Od konce 19. století zde proběhla řada archeologických výzkumů, jejichž výsledky byly mnohokrát publikovány. Vzhledem k nedostatečné a částečně ztracené dokumentaci se však posouzení kolekce nálezů a interpretace osídlení jeskyně dnes jeví značně obtížným. Cílem této bakalářské práce je shrnutí všech dosavadních poznatků o jeskyni Nad Kačákem a z ní pocházejících nálezů. Těžištěm práce je podrobné zhodnocení kolekce kamenné štípané industrie uložené v depozitáři Oddělení prehistorie Národního muzea v Praze, včetně její kresebné dokumentace a vypracování katalogu. Pro větší přehlednost jsou některé obrázky vloženy přímo...
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Movement Games in the Countryside for Pre-School Children
Hančová, Marta ; Svobodová, Irena (advisor) ; Přibyl, Ivan (referee)
Využití pohybových her v přírodě jako součásti ozdravného programu. Pomocí dotazníku a osobního rozhovoru zjišťuji, jak jsou v praxi mateřských škol využívány Pohybové hry v přírodě, dále pak zda mají mateřské školy vypracován svůj ozdravný program a skrze jaké složky jej naplňují. Mé očekávání se potvrzuje, neboť se ukazuje, že většina mateřských škol svůj ozdravný program nemá, přesto však jednotlivé složky, jako je dodržování pitného režimu, pravidelný pobyt venku, preventivní cviky pro správné držení těla relaxační cvičení apod., do svého každodenního programu zařazují. Pohybové hry v přírodě Jsou dle možností využívány, ne však přímo v souvislosti s ozdravným programem.
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Ebola as a medical and social problem
Gantsetseg, Purevsuren ; Hladká, Petra (advisor) ; Kordulová, Pavla (referee)
Introduction: The aim of bachelor thesis is about the preparedness of health care facilities. The unexpected epidemic of Ebola 2014 in West Africa has become an international concern and the preparedness of health care facilities, prevention and control of this disease have become a major issue of concern. Methodology: For the development of the thesis, we chose a qualitative method, a form of research was an interview. The questions were designed in our own creation. The interview was conducted by epidemiological workers in surveyed health care facilities. The main objective of the research was to determine, what the methodologies in health care facilities are during admission and stay of a patient with Ebola. Results: From our analysis, the survey indicates that the organizational structure of hospital care ensures that patient with Ebola are handled according to the Government decree no. 15/2013 and health care facilities proceed according to the directive for unified procedure. In the development of an extraordinary incident, this is subjected to the International Health regulations in relation to the occurrence of highly dangerous infectious diseases in a health care facility. Another finding is that health professionals are familiar with the procedures in care of an Ebola patient by developed...
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Accounting entities in culture
Karbusová, Lucie ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
The bachelor thesis on Accounting entities in culture deals with the accounting entities in the field of culture, especially with theatres. Its intention is to describe the historical development of these entities and their effective legislation in 2014, to determine their main resources of financing and to answer the question: What is the situation of private theatres in the Czech Republic? The theoretical part is focused on defining entities (theatres) in the field of culture and their historical development. It further describes legal conditions for doing business in the field of culture under commercial law and defines the types of legal forms of business in the Czech Republic. The following section analyses the specifics of the companies operating in the field of culture in terms of sales for tickets and financing of these entities in the form of grants. The practical part is focused on analysis of financial statements of 10 theatres in the Czech Republic in terms of quality reporting. In particular financial statements is analysed financial position and financial management of private theatres. In conclusion there is a brief assessment of the fulfilment of the objectives of the thesis.
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