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Double Tax Treaties
Procházková, Andrea ; Černohlávková, Eva (advisor) ; Marková, Michaela (referee)
The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.
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Trend výnosů ječmene setého v kontextu vývoje klimatu
Procházková, Andrea
With an agro-meteorological model AVISO (Agro-meteorological Computing and Information System) was computed water reserve in the soil which is utilizable by roots of the plants, for 16 trial stations ÚKZÚZ (Central Institute for Supervising and Testing in Agriculture) in the vegetation period 1975 -- 2010. Yield series of ÚKZÚZ stations, for spring barley (Hordeum vulgare L.), were correlated with values of water reserve which were expressed in % of available water holding capacity (% AWHC). Statistically conclusive relation between barley yield and % AWHC of the soil was determined in some stations, but not in an average in production areas. When the monitored period was divided into two stages (1975 -- 1990 and 1995 -- 2010) the decrease of % AWHC was confirmed in all production areas in the second period, except mountain area of production. For area Olomouc was carried out a long term air temperature analysis and precipitation amount in the period 1961 -- 1990 and for scenario periods 2021 -- 2050 and 2071 -- 2100. An evaluation of temperature rate is based on size of a standard deviation from normal and in precipitation rate on division of data file into percentiles. From comparison of periods is evident increase of months with above normal temperatures and of precipitation extreme months -- both under and above normal.
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Mapování historického krajinného pokryvu ŠLP Masarykův les Křtiny
Procházková, Andrea
This bachelor thesis deals with mapping of Training Forest Enterprise Masaryk Forest and surrounding areas historical land cover by using geographic information system (GIS). Digitalized orthophoto from 1953 and the layer Landuse2011 were used for processing. It was necessary to create new layer Landuse1953 over the orthophoto map from 1953 to determine the changes between years 1953 and 2011. Layers Landuse1953 and Landuse2011 were integrated, changes of land usage were evaluated and analysed.
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The status of a woman in the world of business
Procházková, Andrea ; Gullová, Soňa (advisor) ; Klosová, Anna (referee)
The aim of the thesis is to highlight the selected factors which influence the status of a woman in the labour market and especially in the business world. Furthermore, the thesis aims to verify the hypothesis that women have already successfully broken into the previously male world of business. The body of the thesis is divided into four chapters. The first chapter focuses on factors such as gender roles and stereotypes, the status of women in the world's major cultures, women's access to education and the issue of harmonization of family and professional life. The second chapter is devoted to the history of women in management and identifying the causes of their low share of senior positions. The third chapter analyzes the employment of women and their share in senior management from global perspective. In addition, based on the example of eight concrete countries, it analyzes representation of women in senior management, their share in entrepreneurship. Moreover, it deals with legislation and organizations that support women and it outlines the issue of women and business negotiation process in those countries. The last chapter is devoted to the situation in the Czech Republic. The paper is based on Czech and foreign books and internet resources, statistics and researches of international organizations and private companies and also on a questionnaire survey among 25 business women in the Czech Republic.
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Social Including of Convicted Offenders Left from Prison
PROCHÁZKOVÁ, Andrea
The title of the thesis is Social Integration of People Released from the Prison. The theoretical part describes current situation concerning living conditions of the people sentenced to the prison, that are determined by legal standards in Czech Republic and by internal regulations of each jail house. These conditions form the personality of convicts and influence their social situation, relationships, and connections. The convicts need after the release to be helped with their integration into the society the most and also to be helped with handling their social situation to avoid recidivism. The aim of the diploma work is to describe problems of individuals released from the prison and the process of resocialization in detail. The thesis also provides the survey of possibilities for helping these people, thus service provided for people with inability to adapt to a society and types of facilities dealing with this target group. The practical part was conceived as the qualitative research in form of case studies using semi-structured interviews with the individuals released from the prison. I asked eight clients 28 questions in following categories: social situation of clients before the sentence, their life while imprisoned, their return to freedom and cooperation of the clients with institutions. There was also performed subsidiary quantitative research within the diploma work. I inquired social workers supervising released adults two questions, using e-mail correspondence. The questions were concerning the most frequent problems they had to deal with, after a client was released from the prison, and also services in Czech Republic{\crq}s system that workers missed in helping the target group. I outlined the comparison of the results coming out of my investigation with the current situation in related area, and also with other investigations at the end of my thesis. I recommend for improving the situation of the released individuals from prison to establish institutions with complete range of assistance, multi focused team, and the support in employing the people with criminal records as the high quality instrument of their social integration.
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The effects of imprisonment on behavior of convicted offenders
PROCHÁZKOVÁ, Andrea
Abstract The title of my thesis is {\clqq}The effects of imprisonment on behaviour of convicted offenders``. In my opinion this is a challenging issue, not spoken about enough in the public. Since 1989 the pathological, anti-social and deviant behaviour in our fellow citizens has enhanced. It is one of phenomena of the democratization of our country. The number of offenders convicted to imprisonment has been increasing. My thesis is composed of two main sections. The objective of the theoretical section is to give information on life conditions in prisons, the rights and duties of prisoners which are both statutory and stated by the internal regulation of the particular prison. First of all I mention effects of imprisonment on a person serving a sentence{--} his/her social status, family relations, mental balance and possible recidivism. The important component forming the prisoners´ attitudes are ideas and approach of social workers and psychologists who have long-time experience in treating prisoners. Their view of life conditions, prisoners´s readiness for the return into society and resocialization are very interesting. In the practical section of my thesis I demonstrate the effects of imprisonment. I used the questionnaire method. Questionnaires were handed out to prisoners, they themselves answered a series of questions in which they expressed their own opinions and described how imprisonment influenced their lives. The research shows that consequences are fatal in many cases. In my opinion alterations in the prison system are necessary. Improved life conditions and an effective social system would contribute to the effectiveness of imprisonment.
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