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Tax system in the Czech Republic focusing on value-added tax
Laki, Gustav ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
The value-added tax makes a significant part of our tax system and is a key revenue of the state budget. The VAT is paid to state since January 1, 1993, when it replaced the sales tax. The taxpayer is anyone who buys certain product or service. Since 2015 the basic rate of VAT is 21 %, the reduced rate is 15 %. A novelty in 2015 in the Czech republic has become a reduction of the reduced rate to 10 % for some products, for example baby food, medicaments, books and more. As the payer and the taxpayer of VAT are not the same subjects, we classify this tax together with excise duties among indirect taxes. The other part of our tax system form direct taxes, which are devided into income and property taxes. The statistical calculations show that an increase of the basic rate of VAT reduces state budget revenues, therefore there is an inverse relationship. Conversely, an increase of the reduced rate of VAT will increase state budget revenues, since the reduced rate applies to goods necessary for survival.
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Distribution of audiovisual works in the digital era.
Pinkava, Jakub ; Havas, David (advisor) ; DANIELIS, Aleš (referee)
Comparing two, on the first look very different storytelling methods, might seem inappropriate. But everyone who saw a film based on a book or the other way around, doesn't have any problem with comparing these two against each other, pointing out strengths and weaknesses of each interpretation of the same story. In this paper I am focusing on comparison of distribution and development possibilities of film and computer game industries. Even though film professionals are trying to be innovative, game professionals are step ahead in the area of digital distribution, mainly if we target independent film or game distribution. The same applies to crowdfunding campaigns, which are in fact a possible beginning of distribution. In the end, it's always the producer who should develop and use a specific type of funding and distribution type for his audio-visual works.
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Pregnancy of woman with multiple sclerosis
DUBOVÁ, Pavla
This bachelor thesis is focused on problematic of multiple sclerosis during in pregnancy period, during the birth and followed during confinement. It is autoimmune neurologic illness, which defines itself with many inflammatory focus in spinal cord and white brain mass, which then damages the cover of nerve fiber. This results in loosing of axons, to damage of structure and function of cells, which are in central nerve system.Thanks to scientific progress and new diagnostic criteria it is possible today to get very precise diagnosis already after first MRI, which enables the doctors to immediately start with cure which significantly postpones invalidity. Multiple sclerosis is illness which often affects young people, and women in fertility period even twice more often. Therefore there is the question, what about the pregnancy in combination with this illness, important not just for women affected by this illness and having the role of mother, but also for the whole society. The theoretical part of the thesis introduces the multiple sclerosis. In several chapters is presented epidemiology, etiopathogenesis, the forms of illness, clinical symptoms, diagnosis and cure. The thesis in more detail with problematic of parenting and multiple sclerosis. In this part several chapters deals with for example planning of parenting, pregnancy with multiple sclerosis, the way of birth, confinement and breast feeding while being affected with MS. In the end, the theoretical part is finalized with some information about how should birth assistant take care for pregnant women with MS during pregnancy, birth and confinement. There are three aims of this bachelor thesis. First was to put together a literal review about problematic of pregnancy and women with MS. Second aim was to observe if the pregnancy, birth and post birth period had any effect on making the MS worse. The third aim was, to find out if pregnant women with MS were informed about the effect of pregnancy on their illness. The theoretical part is followed by practical part with its qualitative research. Based on established targets were used few research questions and with help of half-standardized interview the relevant answers from three respondents were acquired. He answers were then processed into case studies. From accessible theoretic data it is possible to finally state, that if woman with MS decides to ave children, she should plan her pregnancy in the period when the illness is stabilized, that means in the period of six to twelve months without attack. She should be always under control of specialists, consult her decision with her neurologist, possibly based on his recommendation also with other specialists. Before planned birth, the MS affected women should discontinue the treatment in case of medicaments of first choice, where was not proved its teratogenicity. The woman should plan her parenthood with regard to her family support, when the family should help her with taking care for the child. Professional publications don?t prove any negative effect of MS on pregnancy. Actually these publications prove that the pregnancy has good effect on multiple sclerosis. It is very important to cooperate with neurologist especially during critical three months after birth. From results of many researches, we know that even though some attacks occurred during pregnancy, it didn?t have any negative impact on deterioration of their neurologic deficit. If respondents were interested to get information regarding this problematic they got them from their neurologists. They also tried to search for information on internet, for example on website of Union Roska. Just one respondent would be happy to get the information more integrated, maybe in book form.Midwife should be oriented at least in basics of MS problematic, because they may help the woman to get through her pregnancy, birth and confinement period.
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Foreign currency and its speech in accounting
VANÍČKOVÁ, Vendula
All Czech companies which trade internationally are obliged to keep books in home currency. The difficulty consists in decision which exchange rate to use. A wrong translation can lead to the transaction losses or gains. The thesis was aimed at the analysis of asset and liability accounting in foreign currencies, the impact of foreign currency and exchange rate differences on accounting, and the ways of elimination of exchange rate losses. The practical part dealt with specifying proper currency translation in the years 2008 ? 2011. After posting all records, the findings are as follows. Based on model currency translations, the company can be recommended to use fixed quarterly exchange rates. The fixed yearly exchange rates could not bring any difficulties either, while monthly rates cannot be recommended at all. Finally, the effect of exchange rate differences on profit-and-loss statement was presented in the thesis.
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Montenegro in the fifties of the 19th century: the transition from theocracy to a secular form of government, the final phase of the constitution of Montenegro, taken De facto
Mandalinič, Josip ; Pelikán, Jan (referee) ; Rychlík, Jan (referee)
After the death of vladyka and bishop Petr II. Njegoš, the transition from theocracy to the secular formo f Regin at the first half of the 19th century marked many changes for country which is situated in the area of the southwest Balkan. The very rise of the princedom under the Russian protection did not yet mean the stability and safety. The zouny princeDanilo Petrović Njegoš wěas very well Avare ofthe importace of expansion of his territory, mainly due to the struggle for existence. The centre of his effort became the area southwards of Portorice, especially the area Žabljak Crnojeviće. Since the end of the Modele Agens, this area belonged to Ottomen and it was an important symbol of local political power. Having attthis fortress. The prince cause a politoval battle on the international level. Resulting invasion of the Ottomen army to Montenegro was interrupted only by the aktivity of Vinna - it sent in special mission of Leiningen to Constantinople. The similar mission from Russian part which was called Menshikov mission, was not successful but contradictory - it brought in an international conflict, i. e. Crimean war. Dutiny this war, the prince solemnized marriage with Darinka Kvekić, Serbian from Terst. In the zdar 1855 the prince issued a law book by which he defined the recent koncept of...
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Comparison of distribution channels of selected airlines
Zavadilová, Tereza ; Vaško, Martin (advisor) ; Bakos, Tomáš (referee)
This thesis focuses on the distribution and comparison of different distribution channels, which are used in aviation. Theoretical knowledge is applied to the example of two major European airlines, KLM and Air France, which together form a group of Air France-KLM. The main objective is to compare the various distribution channels and to confirm or to refute the thesis that the vast majority of airline bookings is realized through the travel agencies. The first part focuses on the history of aviation, international organizations active in the aviation and on the actual distribution. Another section is devoted to airlines KLM and Air France. The last part deals with the differences between the various distribution channels and compares them based on specific data.
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Problems of language and subject in Paul Ricoeur's philosophy
Miškovský, Miloš ; Němec, Václav (referee) ; Čapek, Jakub (advisor)
This work is engaged in a problematic of language and its relation to a subjectivity, as it is presented above all in Paul Ricoeur's book, called Le conflit des interprétations. Ricoeur own position is formed by confrontation of three important intelectual systems of twentieth century: structuralism, psychoanalysis and phenomenology. In structural linguistics the language means first of all langue, certain closed system of signes, based on own interior laws and relations, which is absolutly independent on the exterior (non-linguistic) reality. Ricoeur wants to overcome this simplifying view and show, that language is something in which somebody says something about something. He wants to return back to language in which we speak and he makes it by ascending from a lower to a higher level of sentence. In a philosophical reinterpretation of Freud's psychoanalysis is refused a traditional belief, that we can found the origin of language in a consciousness. On the contrary it si shown, that the deepest base of langauge is in a unconsciousness. Thanks to that it is revealed an ontological foundation of this phenomenon, that before I speak, I am.
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Education towards values in contemporary Kindergarten
Vinšová, Kateřina ; Havlová, Jana (advisor) ; Opravilová, Eva (referee)
5 DIPLOMA THESIS SUMMARY This diploma thesis deals with the realation of reading and the creation of values. It confirms reading as educational value, as well as reading as means of education towards values in contemporary Kindergarten. In the theoretical part there are at first defined general terms such as value and education. Following these are described in context with kindergarten, preschool child, his needs and his family. The thesis deals with reading as such. There are clarified different aspects that influence the development of reading and its eduvational value. It is the action of educators and their relationship to books, as well as fairy tale itself, which enormously influence the relationship to the values and their subsequent formation. Similarly, the actual illustrations in books and, on the contrary, today's media such as television or the Internet, which may have negative influence, if used incorrectly. The practical part describes the conduct of investigation that focused on actual reading. The investigation was based on two questionnaires. One was addresed to the Kindergartens" teachers, the other one to the parents of preschool children. The questionnaire for teachers delt with the question how Kindergartens work with the books, whether the children have free access to books and...
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Karel Kramář - leader of the nation?
Lustigová, Martina ; Doubek, Vratislav (advisor) ; Polišenská, Milada (referee) ; Svátek, František (referee)
In this dissertation I focus on the Czech (Czechoslovak) politician Karel Kramář and his political thought. This work describes Kramář's political career and also aims to capture the development of his political opinions. This is the first Czech attempt to bring the complete and objective political biography of the first Czechoslovak Prime Minister. Karel Kramář has always stirred emotions in Czechoslovakia, both positive and negative ones. We can study books, which praise Karel Kramář, or books, which criticize him. These books are usually from the era of the First Czechoslovak Republic. During World War II, the name of Karel Kramář was unwelcome because of his opinion on the Germans, after the year 1948 because of his attitude to the Soviet Union and the Bolsheviks. That is why we have only partial studies about some aspects of Kramář's politics. Year 1989 brought no change, except for the increased focus on Kramář's politics. In spite of this fact we still did not have the book about Karel Kramář and his political life and thought which would be written by a Czech author. We just had to read books from German historian Martina Winkler or Russian historian Elena Pavlovna Serapionova. Their work concentrated just on some topics of Kramář's political thought. The theses of this dissertation follow...
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Czech and french reception of novels The Joke and Identity by Milan Kundera
Hašková, Barbora ; Janoušek, Pavel (advisor) ; Peterka, Josef (referee)
Thesis entitled Czech and french reception of novels The Joke and Identity from Milan Kundera inquire into critical acceptance of czech written novel The Joke from 1967 and french written novel Identity from 1997. In sub-section about czech reception process of Kundera's first novel The Joke recensions are presented by chapters of the most accentuated characteristics given to the the book by the reviewers. Chapters are followed 76 by brief summary. In following chapter about francophonie reception most significant responses from french literary reviewers are introduced with emphasis on dissimilarities in perception in comparison to czech literary reviewers. On the contrary, the second part of thesis first presents most remarkable francophonie reviews of french written novel Identity again followed by chapters of the most accentuated characteristics given to the the book in czech media. Reception process in case of Identity novel is complicated in light of absence of czech translation. Though it illegaly came out on the Internet nine years after french edition, it only invoked series of disputes, often not literary and conversant personality of Milan Kunder rather then art quality of novel.
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