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Making use of LMS MOODLE as an on-line support for teaching of the selected course.
Vrkoč, Martin ; Krpálek, Pavel (advisor) ; Klvaňa, Libor (referee)
The main goal of this thesis is to show use of LMS MOODLE tools as a support for Face to Face learning. This thesis shows that these tools, designed for distant learning, have their own didactical use in Face to Face teaching of the high school's subject Economy. The first part focuses on the topic of E-learning, Learning Management Systems (LMS) and using LMS in actual learning process. The second part contains the comparison of serval LMS and the basic analysis of the specific tools presented in the Economy course. In this course, created within the thesis, I proved that the tools have justified to be used.
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The development of application of the principles of tax process in the CR
Klvaňa, Libor ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma work has, as its main objective, the investigation of the influence of the court judicature on the interpretation and application of the tax procedural rules, particularly their principles of the tax process and tax administration in the CR. The object of the investigation was to ascertain if the Act No. 337/1992 of Collection of Law, respecting the administration of taxes and charges, was a satisfactory and suitable procedural norm in the tax process, and if the principles of the tax process and existing judicature provided the tax subject and the tax administrator with an adequate legal certainty in these problems. First, I examined constitutional principles in the CR and the general principles of the administrative law in relation to the tax theory and tax administration. Then I moved on from principles of the tax theory to a detailed analysis of the court judicature in the interpretation and application of the principles of the tax process. I carried out a comparison of the existing, and the new, principles of the tax process and tax administration, which are govern commencing January 1, 2011, when the new Tax Rules came into force. In the diploma work, in the area of the principles of the administrative law, I dealt with the investigative question: To what extent it might be possible to use the existing Administrative Rules, in a subsidiary manner, in the tax process and tax administration, mainly focusing on all the principles stated in it, which are not included in the new Tax Rules.
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