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Analysis of Specifics Taxation of Non-profit Organizations
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes problems and specifics in taxation of non-profit organizations. In the theoretic part of this bachelor's thesis are described differences in behaviour between taxation of non-profit organization and business organization in Corporate Income Tax and Value Added Tax. The practical part contains analysis of documents of specific non-profit organization for taxation by corporate income tax and other taxes, which occurred during the reporting period.
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The Issue of Registration for VAT in Case of Municipalities
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of value added tax registration in Czech Republic in case of municipalities and with complications associated with applying value added tax to municipalities. In the thesis is defined methodology to determine impact of registration for value added tax on the municipal budget. The thesis considers the possibility of transfer of selected activities of the municipality to legal entities, in order to reduce turnover of municipality to secure that the turnover for compulsory registration for value added tax is not overrun.
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Creating and the Budget Controll in the Selected Firm
Ticháček, Jiří ; Dvořáková, Pavla (referee) ; Hanušová, Helena (advisor)
The work deals with a budgeting of non-profit-making organizations in Czech Republic. The teoretical part specifies particular types of activities and the recommendation for making and utilization of a budget. The analytical part applies the findings and follows them up at a particular non-profit-making organization. The conclusion of the work points to detected deficiencies and proposes measures for the solving.
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Gender differences in dealing with life situations in social work
DVOŘÁKOVÁ, Pavla
This thesis deals with gender differences in social work. Specifically, it focuses on gender differences in social workers in dealing with life situations of clients in social work. At work, there are differences between men and women in everyday life, which is reflected in the work area. There are also mentioned gender prejudices focused on social work. To complement the professional literature I use in this thesis research survey. For that I use qualitative data collection techniques based on semi-structured interview. The sample is divided into social men workers and social women workers from an unnamed city in the South Region. The intention in the sample is to get interviews from both, men and women social workers, from organizations and institutions focusing on different target groups. The aim is to describe the disparity in the attitude of social workers in dealing with life situation in terms of gender aspect.
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Keeping The Family Rituals in The 21st. Century.
DVOŘÁKOVÁ, Pavla
This bachelor thesis is focused on the topic which values are attached by families to family rituals in the 21st century and which rituals they try to keep. In the first half of the theoretical part there are some definitions and explanations of some important terms related to rituals, traditions and their importance in people´s life. The second half of the theoretical part deals with a family: different types of families, history and evolution of family lives by Lawrence Stone. Then I deal with the sorting of transition rituals by Gennep. The sorting of family rituals and rituals done during a day is also an integral part of the theory. In the category of calendric rituals some symbols of the most important holidays in the year (such as Christmas and Easter) are chosen and described. The last part contains some extinct and new rituals - e.g. the 1st May, Valentine's Day, All Souls Day and Halloween are included. The second part of the thesis contains the practical part. The aim of the thesis, which is given at the beginning, is to find out, which traditions are handed down from generation to generation in contemporary society, if they are kept, which traditions disappeared and which have come into existence. Furthermore, I deal with the importance of rituals in contemporary families and with describing a form and use of daily and annual rituals. The aim of the work includes this research question: How important are family rituals and traditions in contemporary families? A qualitative research method of semi-structured interview was used in this research. The respondents were chosen by free choice. There were 10 interviewed families, each family differed in parents´ education. The first part consisted of families, whose members have a university degree and in the second part people are apprenticed. All interviewers were asked the same number of questions on a specific topic. At the beginning of the interview, respondents were informed about the research process and the result of the use of the data for the research. Interviews were conducted in a period of two months. One interview lasted during 30-60 minutes, when individual responses were recorded on paper and then transcribed and inserted into Annex. The interviews were held in places that respondents identified themselves, always in natural environment where they felt comfortable and were able to talk about their privacy. Topics containing the interview were divided into 7 categories: basic information, family rituals, family memories, religion and belief, Easter, Christmas, new and extinct rituals. Similarities and differences were identified after a careful study and a comparison. The results of the survey reveal that the families having a university degree attach great importance to family rituals, which means to spend time together, then time of contentment, peace and love. Compared to respondents with apprentice who do not attach much value to family rituals, even if that means to them: evenings spent together, warmth, shared holiday celebrations and holidays. An important aspect of a respect for family rituals is an established order in a family, but that is reflected by employment of parents. Due to time utilization family rituals are also limited in individual families. This research also confirmed compliance with the various traditions that can bring out the original families, mostly at Easter and Christmas. But traditions associated with areligion are reduced. This society refuses the introduction of new rituals to a family and still prefers the traditional customs. This work should aim to identify the values and importance of Czech traditions in a contemporary family, when through the hectic time we do not have time to stop and spend a quiet day with a family. This fact is closely related to problems of family background and family cohesion.
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Eward and punishment in the life of a preschool child
DVOŘÁKOVÁ, Pavla
The Bachelor paper examines the issue of educational tools. Rewards and punishments, though used most frequently, belong also to those tools whose merits and demerits are extensively discussed. The theoretical section offers different opinions and angles of view together with a range of possible approaches to upbringing and education. The section explores both the traditional and the contemporary methods available to bring children up in families and at infant schools. Moreover, this section of the paper presents a psychological insight into the children's perception and the manner in which they embrace moral values. The practical section processes and evaluates the results of research conducted in families and at four infant schools with reliance on a questionnaire. Additional bits of information were obtained by interviewing the children.
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Business Plan
Dvořáková, Pavla ; Kovář, František (advisor) ; Sládek, Libor (referee)
The goal of the submitted thesis is to analyze the position of Cenkonzult Tábor s.r.o. at appraisals, calculations, engineering, accounting and tax advisory services market, which the company provide. The first part of the thesis is devoted to a presentation of the theoretical description of processing a business plan and processing external, internal analysis and financial analysis. The practical part of the thesis is focused on the synthesis theoretical part. I analyzed the competitive ability of the company on the markets of providing services, advantages and competitive advantages. The strengths and opportunities of Cenkonzult Tábor s.r.o. are analyzed in the thesis. I am dealing here with the analyzed revenues and costs separated by the individual activities of the organization and financial analyses in past years.
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