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Principles of taxes and fees
Kouba, Stanislav ; Vybíral, Roman (referee)
Added value of this thesis is to order principles of taxes and fees into a system, which allows its easier application in context of tax law and law of fees. This system then uncurtain joint relations among these principles and enable its further analysis. The result is a system (tree) of principles within which principles are divided according to different criteria. They can be sorted into three groups, namely the principle of regulatory intent (there are mostly the principles of the other disciplines; these principles determine intent, reason and purpose of the regulation), the principles of regulatory instrument (it is created by the principle of legal state; these principles represents legal dogmatic) and the principles of efficient regulation (here everything follows from the principle of economy). Thesis target on material side of problem which it differs from the other thesis on this topic. An essential partial step toward revealing the system of principles is also a definition of tax and definition of fee and also analysis what is the principle.
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The principles of foreign language acquisition at pre school age in relation to ideas of J.A.Komenský (Comenius)
TŘÍSKOVÁ, Jana
The topic of this bachelor thesis are principles of foreign language acquisition at pre school age in relation to J. A. Komenský ( Comenius ). The theoretical part explains the specifics of the pre school child and his education. It explains the development of speech from infancy to pre school age. It describes the process of learning a foreign language at an early age with the appropriate methods and specific principles that are used in this process. It clarifies the references and ideas of J. A. Komenský. We seek the similarity of his basic didactic principles to the practice of today's modern pedagogy. The practical part is focused on the verification of specific principles in the process of learning English language in pre school children. The content of the chapter on research methodology is to clarify the methods used, setup research questions, techniques of data collection and their analysis. The results obtained are the subject of discussion and summarise the views and experience of teachers on the subject. The final chapter concludes and clarifies the chosen topic of work.
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Legal, accounting and tax aspects of transformations of companies
Prokůpková, Věra ; Bakeš, Milan (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
Legal, accounting and tax aspects of transformations of companies. The presented dissertation focuses on transformation of companies. The work provides the accounting, tax and legal perspective of company transformations with the goal of interconnecting these perspectives and providing the reader with a deeper insight into company transformations. The accounting perspective is often directly connected to the tax perspective. The individual forms of transformation are discussed in the work, including their graphic model-showcasing, followed by individual basic company transformation elements and institutions related to company transformations. The individual elements are also put into historical context. Basic principles affecting company transformations and their impact primarily on the tax area are discussed within the individual views of transformation. The individual elements, institutions and principles are further examined first separately in general and then with regard to their interrelations and ways they affect one another. To conclude, a step by step scenario of one of the forms of transformation, namely split, is provided.
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Principles of taxes and fees
Kouba, Stanislav ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Mrkývka, Petr (referee)
Added value of this thesis is to order principles of taxes and fees into a system, which allows its easier application in context of tax law and law of fees. This system then uncurtain joint relations among these principles and enable its further analysis. The result is a system (tree) of principles within which principles are divided according to different criteria. They can be sorted into three groups, namely the principle of regulatory intent (there are mostly the principles of the other disciplines; these principles determine intent, reason and purpose of the regulation), the principles of regulatory instrument (it is created by the principle of legal state; these principles represents legal dogmatic) and the principles of efficient regulation (here everything follows from the principle of economy). Thesis target on material side of problem which it differs from the other thesis on this topic. An essential partial step toward revealing the system of principles is also a definition of tax and definition of fee and also analysis what is the principle.
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Pexeso - an inspiration to use (not only) in art education
Skuhrovcová, Helena Jordana ; Velíšek, Martin (advisor) ; Novotná, Magdalena (referee)
Title: Pexeso - an inspiration to use (not only) in art education Author: Helena Jordana Skuhrovcová Department: Department of art education (41-KVV) Supervisor: ak. mal. Mgr. Martin Velíšek, Ph.D. Abstract: In this thesis i have tried to take look at present and history of card game called Pexeso. I have tried to abstract basic principles related to this card game and then derived inspirational potencial for application in art course from them. The main part of my work consists of practical use at education of this game and practical examples with instructions. Key words: card game, a pair, reverse, obverse, context, search, variant, form, principles, applications
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Principles of private law
Andraško, Richard ; Dvořák, Jan (advisor) ; Elischer, David (referee)
Principles of private law The reason of choosing "Principles of private law" for my thesis is that private law is built on untouchable values. For example, basic values like freedom and equality, which are represented by these principles. Many of them are indispensable in the relation of functionality of the whole system of law. Most of them have Roman law origin. The purpose of my thesis is to describe and summarize the main principles of private law that mostly appear in Czech law, especially in civil law. It also examines the influence of re-codification of private law on these principles and relationship between them. The thesis is composed of two parts. Part one, named general part, is introductory and defines different meanings of principles of law in Czech jurisprudence. It deals with historical perspective (Roman law connections to principles of law) and philosophical context (represented by concepts of legal positivism, theory of natural rights and sociological concept of law) of principles of law. It also describes the theory of principles of law by Ronald Dworkin. Part two, named specific part, focuses on principles of private law and contains the overview of them. It deals with legal regulations of these principles and their definitions according to judicial decisions. It also examines...
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