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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Boháček, Pavel ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
87 Resumé This diploma thesis named "Taxation of income of companies and their participants (comparison of legal regulations in the selected EU states - the Czech Republic, Slovakia and Poland)". The thesis is divided into a theoretical and practical part. Chapters 1 - 6 form the theoretical part and chapters 7 - 9 form the practical part. The theoretical part contains a definition of tax, possible division of taxes, definition of a tax system and description of the structure of tax systems in the selected EU states, namely in the Czech Republic, Slovakia and Poland. Afterwards, I define the main legal sources relating to taxation of companies and its participants in the above mentioned states as well as relevant international treaties on avoidance of double taxation. This is followed by a brief theoretical description of basic concepts in the tax theory - tax object, tax base and tax maturity. Another chapter pays attention to the importance of international treaties on avoidance of double taxation and to explanation of the main principles of the methods on elimination of double taxation. Chapters 5 and 6 contain legal definition of various types of companies, characteristics of the possible participants in relation to these types of companies and a legal definition of the term "resident" from the...
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Efficiency analysis of training program in HSBC bank
Šperlich, Marek ; Franková, Emilie (advisor) ; Vondrysová, Michaela (referee)
The thesis theme is research and analysis of training program in HSBC Bank which took place during September 2007. The thesis is divided in to five chapters. The first chapter is devoted to theory of andragogics, corporate training and efficiency analysis. The second chapter is devoted to empirical research also problem and its solution is introduced there. The third chapter introduces HSBC Bank and HSBC Bank training program. This training program was created for newly hired employees. The fourth chapter consist of three surveys of participators of this training. The first -questionary- is focused on trainees. The second survey is evaluated by trainers of the company, this survey was executed via internet. The last survey was realized through series of interview with trainees. Based on the results of the investigation the fourth chapter is concluded with SWOT analysis of training, evaluation of efficiency of Kirkpatrick`s schneme. The last chapter contains proposals to streamline the training process. This proposals will be submitted to the management of the company for possible use in further training.
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European Union - A Global Actor?
Mizerová, Iva ; Urban, Luděk (advisor) ; Weiss, Tomáš (referee)
European Union participates recently in a great number of global affairs and its presence could be felt in many spheres of political and business life. It is thus often referred to as a global actor or global power, and its influence is widely praised. The goal of this paper is to determine, if the European Union in its current state really constitutes a global actor. This fact is examined in theoretical as well as in practical circumstances. This paper further aims to establish, whether this position is constant, or develops in time. As the European Union is neither a state, nor an international organisation, it is firstly set within the framework of the predominant international relations theories. Having taken this enlistment into consideration, it is then established, what kind of unit it actually is in the international system, and if it is hence in fact possible that such an entity could be a global actor. Subsequently, the leading actorness theories are applied to establish what kind of actorness it could perform. In the end of this part, it is assessed what kind of role the European Union actually plays in the theoretical field. Consequently, this allegation is examined in the practical terms. On the basis of facts, examples and actual events, it is thus evaluated, if the practical actions of the...
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Folk song in Horácko and its use in school and out of school activities of children
Myslivcová, Jana ; Veverková, Jana (advisor) ; Volavá, Iva (referee)
The first part of the bachelor thesis titled Folk song in Horácko and its use in both in school and out of school activities of children, it deals with folk songs from the perspective of collecting, categorising, themes and music theory. The second part deals with the problem of in school and out of school activities of children. Although Horácko in comparison with other folk areas it is not very well known, many collectors, teachers of music, supervisors of out of school activities and leaders of folk groups help to keep traditions. The bachelor thesis also includes the analysis of three educational programs of schools which belong to the Horácko area. There is also an analysis of the most used music books at schools for the practical application an example of a lesson where folk song of Horácko is taught is included. In the area of out of school activities the bachelor thesis deals with work of school facilities for leisure education, art schools, explores children's folk groups and give a list of the most popular folk festivals where children from Horácko participate regularly.
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Drawing on experience in teaching grammar gained in French primary and secondary schools
Miškovská, Ivana ; Jančovičová, Ivana (referee) ; Perclová, Radka (advisor)
This thesis attempts to design activities enriching the author's teaching practice when working with adult learners from elementary to intermediate level. It studies grammar practice in theory and defines its objective. It identifies the criteria contributing to successful grammar practice and offers a classification o f grammar practice activities. The background theory provides guidelines for assessing French learners' problems observed when participating in Comenius project in France. Czech learners' reactions to the given grammatical features are anticipated. Activities suitable for author's own teaching practice attempting to solve the problem are suggested. Powered by TCPDF (www.tcpdf.org)
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Electromyographic Analysis of the Femoral Muscles' Activity in Patiens with a Ruptured and Reconstructed Anterior Cruciate Ligament
Fišáková, Marie ; Valouchová, Petra (advisor) ; Véle, František (referee)
Jnjury of anterior cruciat ligament (ACL) is frequent. ACL lesion has serious consequences on the knee joint biomechanics as well as neurophysiological changes. This study sum111arize the facts in the field of ACL lesion. in ter111s ofin jury, therapy and the return of a patient to daily life. The present research into anterior cruciate ligament (ACL) lesion has shown varying results. We investigated the electro111yographic (EMG) activity of fe111oral 111uscles (se111i111e111branosus 111. (SEMI). biceps femoris m. (BF), vastus medialis 111. (VM), vastus lateralis m. (VL)) during specific physical activities (PA) in the closed kinetic chain (CKC). The main focus was on the protective pattern of femoral111uscles activity in knees with insufficient stability, due to ACL les ion. The study was based on theory as well as previous investigations of "the ha111string reflex". 16 patients with ACL lesion (6 men and 1 O women; mean age = 34 years, range = fro111 15 to 54) divided in 2 groups (with and without ACL reconstruction) participated in this study. The EMG activity of assessed femoral muscles was analysed during 3 specific activities: calm standing (CS), rythmic weight bearing (RWB), forward lunge (FL). The performance of PA were standardized by the use of the forceplate offered by NeuroCom® "Balance...
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Business and cultural specialties in business dealing with Indian partners
Beránková, Magdalena ; Gullová, Soňa (advisor) ; Laschoberová, Libuše (referee)
The first chapter is dedicated to basic characteristics of India. In the second chapter you can find business specialties. These include issues which in my opinion highly characterize business environment, more or less friendly for doing business. The core part of this thesis is cultural and social manners, values, norms which I compare, as per Hoefstede's theory, with the Czech Republic, etiquette and forms of dealing. My analysis of the business and cultural specialties during dealing with Indian partner are closed by the chapter in which I present information gathered from experienced participants of business dealing with Indian partners. This confirms or specifies my theoretical knowledge. Before the ending there is a characteristic of strong and weak aspects of the Indian business environment, mainly from the point of view of those who see India as another economic growing giant.
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Spirituality and life attitudes of human during the pre finem period
Pavelková, Monika ; Soukupová, Tereza (advisor) ; Hříbková, Lenka (referee)
The aim of the thesis is a close examination of spirituality and view of life among people who find themselves in the pre finem period. Spirituality is understood as a relation to sanctity of either religious or irreligious, intrinsic or extrinsic nature. Spirituality turns out to be of significance as a coping strategy, the means by which people come to terms with their illness and proximity to death. In this sense, we focus on the participants' search for the meaning of life, illness and death during the pre finem period. The basis of this thesis stems partly from the H. G. Koenig and K. L. Pargament's theory of religious coping. The belief in life after death, be it literal or symbolic, is understood as a coping strategy as well, with reference to Terror Management Theory or Meaning Management Theory. To evaluate the attitude towards illness and death we use the concept of five stages of grief developed by Elisabeth Kübler-Ross based on her clinical experience, and the theory of Wong, Reker and Gesser, the authors of Death Attitude Profile Revised questionnaire (DAP-R). Eleven patiens from Dobrý Pastýř in Čerčany and Svatý Štepán in Litoměřice hospices participated in the research in April - October 2012. The data of the study were collected using semi-structured interviews and a further...
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The influence of brand on consumer buying behavior
Aliapulios, Telis ; Vokáčová, Lucie (advisor) ; Ludmila, Ludmila (referee)
The diploma thesis concerns with influence of Apple brand on consumer buying behavior. The aim of thesis is to qualify the influence of brand on consumer buying behavior on smartphone market. From this conditions will arise the recommendations to Apple company, how is possible to bolster its position on mobile phone market. The theoretical part of thesis place emphasis on description of marketing mix, brand theory and consumer buying behavior. Practical part is based on studied secondary data. There is detailed description of Apple company its brand building strategy, situation on smartphone market with marketing instruments, that are used on this specific market. Quantitative questionnaire survey performed in electronical form creates a core of the practical part of the thesis and is preceded by qualitative pre-survey on seven iPhone users. Precisely 154 respondents participated on questionnaire survey that observed thoughts and judgements of questioned people about Apple brand. There are included opinions of owners, that own various smartphone brands and also respondents from the group of Apple iPhone users. The responses of both groups are in the chapter of appraisal results and conditions compared along with studied secondary data. These outcomes of questionnaire survey and secondary data are used as a framework to completion several recommendations for Apple brand and the whole company on this market. Almost three quarters of owners, that use all chosen smartphone brands, perceive the prices of Apple smartphones as overly high. Just as the first group evaluates the situation a bit more than half of the iPhone users, although inside this group is a lower sensitivity on Apple products price perception. One of the important recommendation for Apple company is to be more efficient in communication about the adjustment of its smartphone prices and pricing policy towards to consumers across the countries. It is necessary to obtain more consumers from a group of new Apple brand users and students. These expects the offer of cheaper smartphone in high quality medium category. In case of their satisfaction is there scope for Apple to offer them its premium smartphones in the top category.
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Film Industry and Audience Development
Pojarová, Karolína ; KOPECKÝ, Čestmír (advisor) ; Horák, Petr (referee)
A study with elements of research and culture theories dedicated to the theme of an involvement of film industry players in the audience development field. The work is aimed at film professionals predominantly and its goal is to present the potential of film literacy and its use for the industrial sector. Positive examples from the European audience development practice are mentioned in order to draw inspiration to the Czech environment. Last but not least, several ways of participation of Czech film producers and distributors in the audience development initiatives are proposed.
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