|
|
Is usage of international tax planning truly for everyone?
Komínek, Martin ; Klazar, Stanislav (advisor) ; Kostohryz, Jiří (referee)
International tax planning belongs to one of the phenomena of the last decades. Many countries began to reflect tax havens as part of the global economy and many of these tax havens make effort to transform into modern financial centres. This bachelor thesis analyses the break-even point of deciding whether to use or not to use the potential of international tax planning. The thesis is divided into three chapters. In the first chapter, I define tax havens and describe the history from its beginning to its present situation, legal forms of companies being established in tax havens and advantages of their usage, as well. In the second chapter, I describe two selected jurisdictions, namely Cyprus and the Isle of Man. In the third chapter, I show applied examples of using these two jurisdictions and I deal with the question, up from how high earnings before taxes (EBT) it pays off to an entrepreneur from the Czech Republic to use the services of international tax planning. The thesis proves that international tax planning is not financially advantageous for small entrepreneurs with EBT under one million Czech crowns but it already is for entrepreneurs who are able to reach EBT exceeding this amount markedly.
|
|
|
Living Things, their Knowledge and Use in Life Science Preschool Education.
KUSOVÁ, Zuzana
Zuzana Kusová: Living Things, their Knowledge and Use in Life Science Preschool Education. (2010) In this work was verified the knowledge of living things among pupils from choiced nursery schools. Further was charted the usage of nature products in nursery schools. The next point was to make ones´ acquaintance with some methods of determination of the pupils{\crq} knowledge, find suitable methodology of knowledge determination and verification of their usage in nursery schools. For the determination of pupils knowledge was by the schoolmistress chosen the method of walking and dialogue about the nature products and sighting the nature products in real neighbourhood.
|
|
|
Norm, usage, literary form - comparation of the admissions to a language culture in the Czech Republic and in France
ZAHRADNÍKOVÁ, Tereza
The thesis is dealing with the comparison of different approaches to the language culture in the Czech republic and France. The opening chapter introduces the development of the conception norms and legalisation in both countries from a historical point of view. It is focusing on the theory of the Prague linguistic group at it's classical and postwar period in the Czech republic. It is also defining the term ?bon usage? and dealing with the role of the French academy and it's influence on the character of the written language. It is also analising the current trends in language culture in both countries especially concentrating on the issues of the limitations of written language, dealing with language issues in schools and introducing some solutions which should improve the situation of the current language culture. The final chapter is defining the substantial equivalences and differences towards language culture in both countries and showing it's direction in the future.
|
|
|
Exploitation of the European funds in the process of elimination of effects
ULBRICHTOVÁ, Renata
The aim of my thesis is to analyze the usage of drawing the financial means from the EU funds intended for removing the consequences of floods in South Bohemia in 2002 and the interpretation of the flood protection intervention itself. The thesis is divided into three parts. In the first part floods are being defined in a common way and we are informed about several water management companies and flood forecast services. It also deals with the causes of the floods from 2002; attention is also given to the flood intervention measurement, mainly from the technical aspect. In the next part we are dealing with a brief presentation of pre-accession funds and then we enlarge upon EU structural funds. In this part we also point to the funds from which it is possible to draw financial means for removing bad consequences of natural catastrophes. The center of my thesis is a detailed analysis of the usage of drawing financial means from the EU. In the end we will assess the fruitfulness of the drawing on financial means from the EU within the individual programs.
|
|
| |
|
| |
|
| |
|
| |
|
| |
|
| |
guest ::
