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Taxation of income of business companies and their members (comaparison of legislation in the CR and selected EU countries)
Stratil, Jiří ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
This thesis compares the tax legislation of business corporations and their members in Czech and Austrian law. The aim of the thesis is to describe different taxation systems of business corporations in the Czech Republic and in Austria, and to compare certain aspects of their taxation regimes, and to draw conclusions and de lege ferenda recommendations from performed comparison. The initial part of this thesis briefly describes business-related aspects of Czech and Austrian business companies, because these aspects form the basis and are a prerequisite for understanding of their taxation. The merits of this thesis begins with a description and an analysis of the elements of corporate income tax in the Czech Republic, followed by a more detailed analysis of selected non-tax deductible expenses. The following part relates to a particular taxation regime of Czech business companies and to the determination of the corporate income tax of Czech resident taxpayers. This part is divided into income taxation of capital companies and their members and shareholders and into income taxation of partnerships and their members. Practical knowledge is also mentioned. The following part of the thesis is dedicated to Austrian tax law. The elements of Austrian corporate income tax are also described and analysed....
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Background for the development of a methodological manual for the rafting course and education in the field of population protection and needs of Integrated Rescue System
Moulík, Jiří ; Novotný, Petr (advisor) ; Bílý, Milan (referee)
Title: Background for the development of a methodological manual for the rafting course and education in the field of population protection and needs of Integrated Rescue System Purpose: Based on the selection of sources, the gathering of information and the final sythesis of findings, the aim of this paper is to create basis for the development of a methodological manual, designed to fulfill a thematic plan for the 'Rafting and whitewater rescue aimed at the protection of population' course and for the needs of the Integrated Rescue System. Methods: The paper adopts a retrieval perspective. The main method used in the paper is the search for sources containing relevant information and the selection of the data in order to create documents, which will help with the creation of a methodical manual. This manual is to be included in the educational system of the Integrated Rescue System and will also be used for educational purposes in the field of Protection of population in the Czech Republic. Key words: rafting, technique, tactics, strokes, rescue whitewater, protection of the population, integrated rescue system
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Medow Plants in Drowing
Lupińská, Lucie ; Novotný, Petr (advisor) ; Hrouda, Lubomír (referee)
The bachelor thesis deals with the artwork of scientific drawing, characterizes the individual types of scientific illustrations and describes the art techniques used in this field. It defines the relationship between the scientific and literary illustrations. The work focuses on botanical illustration, the development of botanical drawings in the 19th and 20th centuries and its future. It also deals with the specifics of botanical illustrations and procedures for the artistic processing of the plant masterpiece. In the second part of the bachelor thesis are described specific plant species, which are authored as their own example of botanical drawing.
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Highschool students' practical knowledge of nature subjects
Moravcová, Kamila Štěpánka ; Novotný, Petr (advisor) ; Pavlasová, Lenka (referee)
TITLE: Highschool students practical knowledge of nature subjects AUTHOR: Bc. Kamila Štěpánka Moravcová DEPARTMENT: Biology and Environmental Studies Department SUPERVISOR: PhDr. Petr Novotný, Ph.D. Abstract This text is aiming to species identification. Main target is how good or bad are students of secondary education (junior high school) in species identification. Theoretical part: Definition of basic terminilogy and detailed research and comparison (outcomes and methodics) of previous testings and questionaires of pre-school childern, primary, secondary and college students. Practical part: 1) Pre-research: Making lists of species, which would be used to test students. These lists were based on what contained students notes and what contained biology education itself. 2) Research: I was testing students and I compared outcomes with previous testings. Result is, that species identification is part of biology education, which still needs developing, because students aren't good at all in species identification. Key words: species knowledge, species identification, product of nature
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Biology Textbooks in Sexual Instruction in Selected Schools
Kopicová, Eliška ; Novotný, Petr (advisor) ; Vančata, Václav (referee)
In this work I have been focusing on the educational use of textbooks, especially natural history textbooks, for sex education by the teachers of selected schools. First, I conducted a theoretical introduction to the issue of textbooks and teaching sex education. Then my interviews with teachers examined how sex education is taught and whether the teachers use their textbooks as teaching aid. I have thoroughly analysed these interviews, from which I then draw my conclusions: how textbooks are used as a teaching aid and the impact of the quality of textbooks on their use. Furthermore, I conducted my subjective evaluation of the textbooks that teachers said they use. I compared this review to the evaluation of teachers, so I could carry out a discussion of these views. As the result of my work I find that some of the teachers participating in my research use the textbook as teaching aid, some not. Their decision is not affected by the quality of the topic in the textbooks. Of much greater importance is the form of sex education the teacher chooses and how the topic is being explained. Powered by TCPDF (www.tcpdf.org)
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Legal position of Czech National Bank and its activities
Fiala, Martin ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The topic of the final thesis is The Legal Status of the Czech National Bank and its Powers. Even though this topic is quite extensive, I have decided to focus on powers of the Czech National Bank with regards to the implementation of the directive establishing a framework for the recovery and resolution of credit institutions and investment firms. In order to fulfill the topic and understand properly the current legal status of the CNB, I included the history of the CNB as well. Based on it, I set forth its status in Czech law with regards to the organizational structure, goals, powers or activities. Subsequently, I addressed the BRRD itself. The CNB obtains new scope of powers with regards to the directive that shall solve the Too big to fail doctrine. This doctrine was highly reflected in politics during the financial crisis in 2008, which begun in the USA after the bubble on a real estate market burst and irresponsible activities of investment banks were disclosed. The investment banks undertook higher risk than they were able to manage. After the bubble burst, consequences of fall of some investment banks would have been more serious than amount of money that was actually needed for bail-out. In order to limit such consequences in future, the BRRD was prepared to tackle this issue. The BRRD...
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Knowledge of plants of grammar-school students in Ústí region
Horák, Bohuslav ; Novotný, Petr (advisor) ; Skýbová, Jana (referee)
In the theoretical part I summarized nowadays Framework educational program at schools in the Czech republic and nowadays educational methods to teaching plants. Also, the thesis describes basic characteristics of plants, methods of plant preservation and research methods that have been used during writing the thesis. The research part indicates the results of the research conducted at grammar-schools in Ústí region and indicates the level of the pupils' knowledge of plants. Furthermore, I have tried to suggest how to make the plant identification tests more intriguing and comprehensible. The thesis uses information obtained from interviews with teachers and survey research carried out among the pupils of Ústí region grammar-schools. Based on the research results I have laid out an optimal number of plant species for teaching the plant identification. Unfortunately, there is a limited number of publications, so I exploited the knowledge and experience of Biology teachers at grammar-schools, and I followed their advice when creating worksheets.
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