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Personal Income Taxation in the Czech Republic and the United States of America
Doubravová, Lucie ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.
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The comparison of the accounting and tax field of the Czech Republic and Finland
Tomšů, Hana ; Molín, Jan (advisor) ; Janhuba, Miloslav (referee)
The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
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Digital marketing of animal shelters.
Fuchsa, David ; Vondra, Zdeněk (advisor) ; Horný, Stanislav (referee)
The purpose of this thesis is to create a concept of digital communication for nonprofit organisations like animal shelters. These organisations struggle with lack of money, people and capacity and do not utilize the potential of digital marketing. The proposed strategy should help them to mitigate the impact of those problems and also to fulfill the objectives of the organisation at a minimal budget.
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Alternative work types in the regional administration of the Pardubice region 2015
Strauss, Jakub ; Barák, Vladimír (advisor) ; Krebs, Vojtěch (referee)
The bachelor thesis deals with current situation of the exploitation of alternative work types in the regional administration in the Pardubice region. The thesis is divided into two chapters, one of which describes advantages and disadvantages of flexible working hours. The second chapter uses the survey which is focused on frequency of utilizing different a types of flexible work. It analyzes opinions of offices on this issue. Also, the survey searches questionnaire on potential troubles caused by these loads.
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Energy security of China focusing on natural gas
Andrsová, Nicola ; Čajka, Radek (advisor) ; Müller, Štěpán (referee)
The diploma thesis deals with the energy security of China, mainly with the question considering energy mix, consumption, infrastructure network and diversification of importers in natural gas field. The analysis of research question is done mainly from the data of international energy organizations, from the Chinese government data and other sources, which enable to describe mentioned problems. From the People's Republic of China perspective, it focuses on the detailed description of gas pipeline infrastructure, importers and subjects, which are involved in energy sector. Risks and threats, which should occur from signed partnerships or projects, were taken into consideration too. The aim of this work is to define and evaluate the energy security of PRC, its energy policy mainly in natural gas field when considering present situation as well as possibilities for the future. Than the diploma thesis outlines the role of natural gas in Chinese energy mix, state of the gas sector in China and evaluation of projects, which take place in China's gas sector or will occur in the future.
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Marketing Communications in Today´s Practice of Art Museums in the Czech Republic
Drozdová, Alexandra ; Janištinová, Anna (advisor) ; Černá, Jitka (referee)
The aim of this thesis is to describe thoroughly the way Czech museums of art are using the principles of marketing communications nowadays. Theoretical part of the thesis presents brief history of modern museums worldwide as well as in the Czech Republic (with special stress on the network of regional galleries being founded in the second half of the 20th century. It also presents bases of museum marketing and the elements of integrated marketing concept applied on galleries. Terms of branding and fundraising are mentioned as well. The research part of the thesis contains the results of questionnaire survey among 10 representatives of Czech regional galleries. Each of the included museums of art is introduced with emphasis on their ways of using marketing communications principles. Their visual identities are also described and media monitoring analysis is added to all of them. We can say that the principles of marketing communications are anchored among Czech galleries; however they struggle with the lack of finance needed to concentrate more on such activities.
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Social Network Discourse - Facebook, the Virtual Community
Lešková, Zuzana ; Kraus, Jiří (advisor) ; Trampota, Tomáš (referee)
Social Network Discourse - Facebook, the Virtual Community - Abstract Rigorous thesis "Social Network Discourse - Facebook, the Virtual Community" endeavours to study the social network discourse on its contextual level. When using various perspectives, the concrete analysis of such disourse focuses on particular virtual interactions within their thematical and conversational scope.
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Social network discourse - Facebook, the virtual community
Dvořáková, Zuzana ; Švelch, Jaroslav (referee) ; Kraus, Jiří (advisor)
Having focused on Facebook, the virtual community, the aim of this thesis was to study the social network discourse. Due to very complicated structure of the social network my study dealt with the discourse on its contextual level, which enabled us to interconnect particular attributes of this difficult system and gradually revealed their mutual influence. The contextual line of appropriate chapters then joined the discoursive factors of the social network, starting with their makro level continuing to their very specific manifestation - the communication acts. Within the conclusions of this thesis it is to finally analyze in which form the concrete discoursive perspectives have projected into the more exact demonstration of the social network discourse.
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The effect of nursemaid proffesion on the development of self-concept
Dvořáková, Helena ; Vítečková, Michaela (referee) ; Pelikán, Jiří (advisor)
The diploma thesis is focused on child care by nursemaid or another person. The target of this work is to show the topic in history and nowadays context. The dissertation (its theory and research) described child care institutions, and also gender situation in family and description of relationship between mother and her child. The research of this dissertation is aimed personality of nursemaid, her self-concept and motivation of work. The diploma thesis described importance of this profession by report of experienced nursemaid. The attachment is made of history pictures, researches, summaries, and research materials. The main focus is importance of position and personality of nursemaid.
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Time and Space in the Work of Karl Šiktanec
Fišerová, Daniela ; Brožová, Věra (advisor) ; Hník, Ondřej (referee)
Ve své práci se zamerím na tematiku casoprostoru v Šiktancove díle. Danou problematiku budu sledovat nejen v rámci celého Šiktancova díla básnického (s bližším zamerením na sbírky a skladby, v rámci nichž se tematika casoprostoru projevuje dle mého soudu nejvýrazneji, tj. Ceský Orloj, Adam a Eva, Zaríkávání živých, Tanec Smrti, aj.), ale i v rámci Šiktancovy tvorby pohádkárské. Behem své práce budu postupovat s využitím zejména metod textové analýzy, interpretace (své závery budu následne dokládat na konkrétních príkladech ze Šiktancových textu) a komparace, pricemž se budu samozrejme rovnež snažit i o zapojení svých zjištení do literárne-teoretických a literárne-historických souvislostí.
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