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Difference between tax base and economic result of legal entity
Švára, Miroslav ; Zelenková, Marie (advisor)
The aim of the Bachelor thesis is to prove despite all connection just a difference between a tax base and an economic result, to presence facts demonstrating, that a tax base is, in spite of all seemingly closing steps to a synchronization with an economic result, diverse from its and that not all the procedures lead to mutually approaching, but on the contrary the procedures press often on approaching regardless on an essence accounting concepts. Initially a reader will be put on by a theoretic way to issues with a brief outlining attributes of an accounting and a tax system and their specific features, which cause difference between them. Subsequently the thesis will be focused on the each realm, which I consider as the most important and which illustratively shows homogeneity of both systems and in this connection they emphasize mainly dissimilarity, which in this way contrast in the apparent sameness of their methodic elements.
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The strategy of an enterpreneur conducting business in the field of renewable resources
Kořínková, Martina ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
In my bachelor thesis I deal with the issue of renewable resources of energy (renewables), with their position in the energetic sector of economy and try to show their possible uses in the Czech Republic and also in the European Union. In the first part, I introduce the most common types of renewables, present their development and also summarize their positive and negative features. Further, I deal with directory statutes of the EU and Czech law concerning renewables, including the financial grant system. In the second part, I focus on necessary steps for a potential entrepreneur in energetics. I use the example of a real project of a small-scale hydro-electric plant to express what an enterpreneur should be ready for while doing business.
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Gonzo journalism-his origin, progress and influence on journalism
Nouzová, Pavlína ; Beneš, Piere (advisor) ; Vedral, Jan (referee)
This thesis deals with Gonzo journalism in all the world and especially in Czech republic. First part is about origin of Gonzo journalism and its "founder" Hunter S. Thompson. I use his personality to show a form of old Gonzo and I portray typical features of this style or its authors with using Thompson's articles. I choose as a main article The Kentucky Derby Is Decadent and Depraved, which is considered as a first Gonzo article. But not only history is important, so the thesis is also about modern Gonzo in foreign countries. As in the first part, I chose one typical representative of this style - Matt Taibbi. He contributes to Rolling Stone magazine (like Thompson did, too) and often disgusts many of his readers. In his case, I don't focus on particular articles, but on two magazines - The eXile and New York Press. I use these two distinctive personalities (Thompson and Taibbi) to compare old Gonzo with a modern form and I explain differences and causes of them. Next very short part of my thesis is about Gonzo in other branches and I show the popularity of Gonzo besides journalism. Then I focus on Gonzo journalism in Czech republic. I chose as main journalists Michal Nanoru, Honza Vedral and Petr Wagner and as main magazines Živel, Filter and Full Moon. I compare them and show their strengths...
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The Pottery from the Roman Provinces in Bohrmia during the Roman and Migration Perios
Rypka, Luboš ; Košnar, Lubomír (advisor) ; Musil, Jiří (referee)
Luboš Rypka Římsko-provinciální keramika doby římské a období stěhování národů v Čechách (The Pottery from the Roman Provinces in Bohemia during the Roman and Migration Period). Unpublished master thesis. ÚPRAV FFUK Praha (Institute of Prehistory and Early History, Faculty of Arts, Charles University in Prague). Praha/Prague 2012. Keywords: Roman-provincial pottery, archaeological finds, Roman imports, Roman Period, Migration Period, Bohemia Abstract In his master thesis, author focuses on the finds of Roman-provincial pottery in Bohemia during the Roman and Migration Period from 68 sites in 58 cadastral units. A number of 208 pottery sherds from the settlements of Roman and Migration Period as well as 16 preserved whole or only slightly damaged vessels from the graves of Migration Period, are analyzed. Together, there must had been at least 173 up to 194 ceramic vessels of Roman-provincial origin imported into region of Bohemia. The main stress is putted on an elaborate catalogue of finds. In the analytical part, the 11, respectively 12 main categories of Roman-provincial pottery featured in Bohemia are set aside, the essential finds are briefly discussed and the possible directions of supply of (not only) ceramic import from the Roman Provinces into Bohemia are outlined.
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Jindřich Chalupecký a avantgarda. Mythologizing features od Chaloupecky modern art conception in relation to avant-garde movements
Červinka, Jonáš ; Vojvodík, Josef (advisor) ; Dadejík, Ondřej (referee)
The aim of the diploma thesis is to introduce the conception of art produced by major Czech art-critic Jindřich Chalupecký in relation to the movement of historical avant-garde and later manifestations of the neo-avant-garde. The thesis discusses Chalupecký within a broader contemporary context, and uses comparative method to illustrate the complexity of Chalupecký's thought together with the concept of new mythology he shared with some of his contemporaries. The thesis consists of three parts which freely correspond to the sequential progression of Chalupecký's thought and his conception of the avant-garde. The thesis stresses the originality of Chalupecký's approach to modern art, and considers its colorful manifestations.
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Threat management for CERT/CSIRT teams
Machálek, Jiří ; Peterka, Jiří (advisor) ; Lukeš, Dan (referee)
The increasing importance of the Internet as an integral part of contemporary society has stressed the need to formalize the process of response to security incidents that accompany it inseparably. Security teams of the CERT/CSIRT type are established at different levels for this purpose. These teams respond to reports from their constituency and cooperate with other teams. This thesis introduces the reader to the issues these teams deal with and analyzes their needs in resolving threats and problems related to DNS and its domains. Part of the work is an overview of the basic existing tools to support the work of CERT/CSIRT teams to solve problems with domains, the design of a tool Malicious Domain Manager and description of its implementation. The results of test run of this tool by CZ.NIC-CSIRT team show its contribution to security of DNS.
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The occurrence of word-initial glottalization in Slovak English
Uhrinová, Mária ; Skarnitzl, Radek (advisor) ; Popelíková, Jiřina (referee)
The occurrence of word-initial glottalization in Slovak English Mária Uhrinová Praha, 2012 Abstract The features of prosodic structure were shown to influence the occurrence of word-initial glottalization in English. The aim of the present thesis is to analyze the occurrence of glottalization in word-initial vowels in Slovak English in relation to prosodic structure, specifically to word stress and position in the intonational phrase. The semantic status of words (lexical vs. grammatical) is also considered. The first part provides a brief overview of key concepts in second language acquisition with focus on acquisition of second language phonology. In addition, a summary of previous research on glottalization is given. The empirical part of this thesis is based on the recordings of 15 Slovak speakers of English. The results suggest that Slovak speakers use glottalization extensively in their production of English. This should be taken into consideration when looking for better methods for teaching English pronunciation. Keywords: glottalization, prosodic structure, Slovak, English, foreign accent
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Psychological and Epistemological Aspects of Curriculum Design
Dvořák, Dominik ; Spilková, Vladimíra (advisor) ; Janík, Tomáš (referee) ; Průcha, Jan (referee)
TITLE: Psychological and Epistemological Aspects of Curriculum Design AUTHOR: Dominik Dvořák DEPARTMENT: Department of Primary Education, Charles University in Prague SUPERVISOR: Prof. PhDr. Vladimíra Spilková, CSc. ABSTRACT: The alarming trends in Czech pupils' achievement in reading, mathematics and science raised the question of quality of the Czech primary and lower secondary school curricula. A conceptual framework for analysis of the intended curriculum as a multi-level document has been devised. A review of available methods for curricular analysis is presented. The mixed method research design has been used to study the actual Czech curricular framework. Preliminary exploration of quantitative data on Czech pupils' success rates in individual items of TIMSS and PISA studies identified the "suspect" curriculum areas for the subsequent qualitative analysis. These areas (e.g. fractions in mathematics, reading literacy in language arts) were compared in past and present Czech curricula/syllabi. The international benchmarking method was used to compare Czech, English, Finnish, and U. S. curricula. The results revealed the idiosyncrasies that remain relatively stable feature of the Czech curricula. The neo-institutionalism may provide the theoretical explanation of the results of the analysis. KEYWORDS:...
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Cytoplasmic membrane of Bacillus subtilis Regulation of the physical parameters
Beranová, Jana ; Konopásek, Ivo (advisor) ; Branny, Pavel (referee) ; Holoubek, Aleš (referee)
Bacillus subtilis, a model Gram-positive soil bacterium, employs two distinct mechanisms in its membrane adaptation to low temperature: 1) Long-term adaptation to suboptimal temperature is accomplished by increasing the ratio of anteiso- to iso-branched fatty acids in the membrane lipids. 2) After a sudden temperature decrease, the oxygen-dependent fatty acid desaturase (Des) is induced which desaturates fatty-acyl chains incorporated in membrane lipids. The transcription of the gene encoding desaturase, des, is activated by the decrease of the membrane order, via two- component system DesK-DesR. In this work, I studied the influence of cultivation conditions on the mechanisms of B. subtilis membrane adjustments for a low temperature employing fatty acid analysis, fluorescence spectroscopy, differential scanning calorimetry and methods of molecular biology. In the first part of this work, I examined the impact of the cultivation medium on the composition and biophysical features of the B. subtilis cytoplasmic membrane during growth under the optimal (40 řC) and suboptimal (20 řC) cultivation temperature. I compared the nutrient-rich complex medium containing glucose and the mineral medium supplemented with either glucose or glycerol. The results obtained showed the crucial importance of medium...
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The Landscape of the Czech-Austrian Borderland: Development and Heritage
Rašín, Robin
The presented study is an example of the research of trans-boundary landscapes underwent in the exemplary area of the Czech-Austrian borderland. In the focus of the research was the history-geographical analysis of landscapes' macro- and microstructure. The research had two main objections. Firstly, we tried to identify shared/different features of the Czech and Austrian landscapes development during the era of politically sharply divided Europe. Secondly, we paid attention to stabile landscape features. The proposed procedure of identification of stabile landscape features can be used as a basis for humanistic orientated landscape research. In order to answer the research questions, we used data of several sources - statistical evidence, historical maps, aerial photographs. The data were analyzed and evaluated by previously published as well as newly developed indexes. The results show that the development of landscape macrostructure was very similar on both Czech and Austrian side of the borderland - e.g. land use structure and its development over the selected time period. However, the research of the landscape microstructure provided a proof of different landscape formation when compared Czech and Austrian borderland - e.g. arable land areal index. The study pointed out the obvious need for a...
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