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The conditions of entering into marriage in comparison of the canonic law with the family law in the Czech Rebublic
Kotlář, Václav ; Kolářová, Marie (advisor) ; Hrdina, Antonín (referee)
Anglická anotace This thesis deals with the marriage law. Its aim is to study an approach to the institute of marriage from the point of view of the canon law in Roman Catholic Church in contrast to the family law in the Czeh Republic in focus on the conditions which are important for entering into marriage. In the first instance the thesis concerns with the specification of marriage in both branches of law, then the aims and effects of marriage, the form of entering into marriage, the suitable subjects for marriage including the subjects that have the right to marry somebody and also the issue of validity of marriage. Key word: marriage, validity, canon law, marriage law, conditions
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VAT at theaters
Kolářová, Marie ; POKORNÝ, Jiří (advisor) ; SOUČKOVÁ, Jaroslava (referee)
This master thesis builds partially on my bachelor thesis - Taxes at theatres focusing on VAT and income tax. It aims to determine whether theatres profit from the exemption from VAT (cultural services and the most closely linked goods are statutorily exempt without deductibility), or if it will be a better position to be a VAT payer. The work is divided into three parts. The first part is purely theoretical, describes the rules for the taxation of VAT for nonprofit theatres. The second one consists of case studies of selected theatres in 2013 and introduces the VAT in case of such theatre in the role of VAT payer in the main activity. The third part inspects VAT system in the European Union and suggests its potential application in the Czech Republic. The outcome of this thesis will be a VAT guide for theatre management and the program for calculation of potencial liability to VAT in case the theatre would not be exempt from these taxes.
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Tax issues for theaters
Kolářová, Marie ; POKORNÝ, Jiří (advisor) ; ČUŘÍKOVÁ, Tamara (referee)
This bachelor thesis deals with the income tax and VAT for non-profit organizations such as theaters. The introductory chapter presents all possible legal forms of operation for a theater. In this context, the changes introduced by the new Civil Code are also taken into account, effective most likely from 1st January 2014. The next two chapters describe the benefits for non-profit organizations as they relate to the income tax and VAT, but also the complicated administrative procedure that is associated with the determination of their tax liability. The goal of this work is to come up with the ideal legal form in terms of income tax and VAT for operators of commercial and non-profit theaters, while taking into account the size of the theatre institution.
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Therapeutic techniques and their use for children with disabilities at school age
KOLÁŘOVÁ, Marie
The topic of this bachelor thesis are therapheutical techniques and the way they are used in helping school-age children with disabilities. The theoretical part of this thesis defines the terms "therapy", "therapist" and ?comprehensive rehabilitation system?. Comprehensive rehabilitation system comprises not only occupational, social and pedagogical resources, but primarily also therapeutic resources that include (but are not limited to) therapies (e.g. ergotherapy, animal-assisted therapy, music therapy or drama therapy). Therapies are the prevailing topic of the major part of this thesis, which mainly deals with features of individual therapeutic techniques used in specific therapies. My thesis also describes development stages of school-age children, which are divided into "lower" and "higher" school age. In final conclusion of the theoretical part, I also briefly refer to physical disabilities (etiology, types of disabilities and associated illnesses). The goal of the practical part of my bachelor thesis is to research the type of therapeutic techniques that are currently being used for specific therapies in Arpida therapeutic centre in the town of České Budějovice. To achieve this goal I have set one primary research question: to reseach the types of therapeutic techniques used by therapists for treating children with physical disabilities. My research have demonstrated that in the field of ergotherapy the therapists from Arpida centre primarily practise three basic techniques: activities of daily living ? ADL, hand ergotherapy, that is focusing mainly on developing fine and gross motor skills of children with physical disabilities, and (last but not least) therapeutic games. There are several of them being used and their aim is to develop cognitive skills of the child, his or her imagination and creativity and also to develop the above-mentioned fine and gross motor skills. Another from analysed therapies was animal-assisted therapy. In this centre, it was practised only in the form of canistherapy (therapy aided by dogs) and hippotherapy, in which the main therapeutic resource is a horse. My research has demonstrated that, in the field of canistherapy, therapists mainly practice Animal Assisted Activites, Animal Assisted Therapies and Animal Assisted Education. In the field of hippotherapy, my research showed that the most frequently used techniques are horse-riding for pedagogical-psychological purposes and hippotherapy, during which the most frequently used client positioning is lying on back, leaning on forearms, leaning on palms and sitting position. The third analysed therapy was art therapy. The most frequently used techniques were drawing, painting, mixed-media techniques as well as other graphics techniques or ceramics work. Was focused on another area - music therapy. For school-age kids with physical disabilities, my research showed that therapists practice techniques such as rhythm games, games with objects and tools, music and artistic techniques, music theatre games, improvisation and games with singing. The aim of these techniques is to target kids awareness, memory and thinking training as well as help them to express their then current emotions. Last but not least, it also helps them develop their motor skills. The next analysed therapy (and a last one) is drama therapy. In this area my research demonstrated that it is not all about drama therapy itself.
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Local charges for municipal waste collection, their purpose and use
KOLÁŘOVÁ, Marie
The aim of my thesis was to determine how selected municipalities use local charges for municipal waste collection and to what extent local charges cover the costs for municipal waste collection. Theoretical part contains basic information about the different types of local charges, including the charge for operating a communal waste collection, transport, sorting and utilisation system. The practical part is devoted to an analysis of eleven municipalities in terms of the use of local charges for municipal waste collection, comparison of expenditure on municipal waste management with revenue from local charges for municipal waste collection.
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Ohrada Zoo trail - secondary school working sheets
KOLÁŘOVÁ, Marie
This thesis is aimed at the Czech ZOO´s education activities, concept of self-service worksheets for Ohrada Zoo and evaluation of these worksheets. Three tests (pre-test and two post-tests) and two groups of students were used for the evaluation. First group (experimental) passed the education activities and the tests and the second one (control group) just passed the tests. The self-service worksheets ?Our Fauna? create a practical output of the thesis. As a result of the evaluation we can say that the education activities provided in the Zoo had a pozitive and permanent influence on the students knowledge, irrespectively to their academic performance.
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