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Liberalization of restrictions upon the acquisition of real property by foreigners in the Czech Republic
Krylová, Jana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The purpose of this thesis is to analyse the progress and development connected to the acquisition of domestic real estate by foreign exchange non-residents, especially the changes in legal regulations which deal with this issue, and to document this liberalisation with examples from court procedures. This thesis comprises seven chapters; the first two chapters are designated for the introduction, where the goals of this thesis are defined, and for a short historical excursion which introduces the issue from a historical context. The core of this thesis is chapters three, four and five. Chapter three describes and evaluates the development of this issue in the period between November 1989 and the adoption of the last Foreign Exchange Act. The most attention is paid to the dynamic development of the regulations in the Foreign Exchange Act and on the context of other matters which had a large impact on its provisions. The purpose was to order the single chapters and subchapters so that they constitute a logical unit on the one hand, but on the other hand each subchapter deals with its own topic and part of the issue. Logical milestones are events like the Accession of the Czech Republic to the European Union and the expiration of transitive periods. Factually the single subchapters deal with special...
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Taxation of freelance artistic professions in the Czech Republic between 2007 - 2013
Šich, Jaroslav ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
V anglickém jazyce: The subject of my rigorous thesis consists in complex analysis of the matter of taxation of freelance artistic professions in the Czech Republic (and also concisely in the European Union and Ireland) within the monitored years from 2007 to 2013, whereas I have chosen this period particularly due to the reason that this period demonstrates very aptly the variability of state approach to the taxation of self- employed and freelance persons reflecting wide scale of changes to the Czech tax legislation. In my rigorous thesis, I have primarily focused on the illustration of current state of Czech tax legislation and further on the thorough analysis of crucial amendments to the tax regulations, whereas I have also professionally reviewed the impact of those changes including the introduction of factual comparative indicators. Following the execution of analysis of the above defined subject, I have drawn a conclusion in which manner the regulation of taxation of artists may be administered. Among the measures proposed by me pertains for instance the elimination of the minimum assessment basis for social insurance payments, whereas the artists would be obligated to pay the social insurance merely from the actually achieved tax basis, or the increase of expenses allowance for artists to...
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Made of three dimensional teaching aids
Strnadová, Kristýna ; Řezníček, Jan (advisor) ; Novotný, Petr (referee)
This work deals with vertebrates bone preparation of birds and mammals to enrich the science classes at secondary school. It also expands the collection of vertebrate skeletons at the department of biology and enviromental studies. The display would be enriched by Talpa europea, apodemus sylvaticus, rattus rattus, alectoris rufa and skulls of octodon degus. In this work there are described ways how to prepare taxidermy and bone preparation is described from the beginning of collecting vertebrates, then methods of preparation (maceration, hot water maceration, dermestidae bettles and more) including degreasing and bleaching and final treatment not the get it damaged by insect. This work is completed by survey. There are involved teachers of biology at elementary schools. The idea of questionnaire was to find out what's equipment like and how often do teachers use nature products to enrich the lessons. Key words - taxidermy, osteological preparation, birds, mammals
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Suburban Localities of Bílina Town - Objects of Field Lecturing in Botany and Geology
Machová, Jitka ; Teodoridis, Vasilis (advisor) ; Novotný, Petr (referee)
The bachelor thesis deals with possibilities of using localities in the area of Bílina town as the background for a field lecturing in natural history, mainly geology and botany. The main aim is to prepare a new conception of the filed lecturing in the vicinity of Bílina based on the existing sources of references and new datasets derived from own field works. First, the thesis summarizes the basic overview concerning to geological, climatic, botanical characters of the studied area linked to a historical development of human settlement and its impact on the landscape and its exploitation. Subsequently, eight localities selected with regard to their suitability and clarity for field lecturing are characterized in geological and botanical aspects. The studied sites also reflect a different type of environment from National Nature Reserve (Bořeň), through forest parks (Bezovka, Kyselka), parks (Castle Park), environment of town center to the reclaimed mine dump of the Bílina Mine and still working Bílina Mine. Location of the studied sites is presented via specific orthophotomap and the sites are also supplemented by attached photographical documentation. KEYWORDS: field lecturing, Botany, Geology, Bílina, Czech Republic
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Suburban park Bažantnice (Kladno) in Botany and Dendrology Instruction
Veverka, Vojtěch ; Novotný, Petr (advisor) ; Hrouda, Lubomír (referee)
The topic of this thesis is forest park's Bažantnice mapping. The thesis suggests the way of aplication of botanic terrain education. Botany and dendrology is one of the main educations question on elementary and secondary school. Park Bažantnice can be used in science lesson for its hight potential. The thesis i s divided into two parts. The first of them summarizes differents types of the terrain education and focuses on didactic using of the park Bažantnice. The second one deals with the station mapping and describes way of data colecting and adapting. Accompanying pictures and generated maps are included in appendiced at the back of the thesis. Keywords: dendrology, biology, botany, education, park, Bažantnice, Kladno, mapping, herbs, woody plants, terrain education
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Identification Keys as a Way of Getting to Know the Nature
Novotný, Petr ; Dostál, Petr (advisor) ; Váňová, Miroslava (referee) ; Čížková, Věra (referee)
TITLE: Identification Keys as a Way of Getting to Know the Nature AUTHOR: Petr Novotný DEPARTMENT: Biology and Environmental Studies Department SUPERVISOR: doc. PhDr. Petr Dostál, CSc. ABSTRACT: This doctoral thesis deals with biological identification keys. It aims to unify and clarify the terminology used to describe the identification keys, to describe the evolution of the concept of these keys and their typology. It describes their role and importance in education from the perspective of current didactic overview as well as from the perspective of Czech historical botanical keys. The aim of the research part is to design and validate methods for assessing identification keys. This research has been divided into two themes - the analysis of a key and the testing of a key. As the result of this processing is a design of identification keys evaluation model. This model is validated on the current Czech botanical designation key Kubát (2002). Based on thesis outcomes, it is possible to better understand the theoretical basis of identification keys and their role in the process of getting to know the nature. KEYWORDS: Theory of Identification Keys; Identification Keys Evaluation; Biological Species Cognition;
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Taxation of income of natural persons from their employment and emoluments
Beran, Vratislav ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Tax income of natural persons from paid employment and emoluments The thesis deals with natural persons` income tax from paid employment and benefits. The paper is divided into seven chapters, which are also further subdivided. The first chapter defines the subjects of tax on personal income from employment and fringe benefits, the second chapter is devoted to the subject of taxation. In this chapter are defined both income which are subjected to tax, and income that are tax-free or exempted from tax. The third chapter deals with the determination of the tax base of the natural persons` income tax from paid employment and emoluments. In the fourth chapter then describes the procedure for determining the amount and collection of the tax on personal income from employment and fringe benefits. The fifth chapter is dedicated to three, in my opinion, the most common methods of evasion of individuals` income tax from employment and benefits, which are so called "švarcsystém" (which means hiring entrepreneurs instead of employees), black economy and tax lower than it actually paid income. The sixth chapter deals with the issue of natural persons` income tax from paid employment and fringe benefits tax non-residents arising from sources in the Czech Republic and of the natural persons` income tax from employment...
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Motorcycle rotary engine
Novotný, Petr ; Rozsíval, Jan (referee) ; Zháňal, Lubor (advisor)
Diploma thesis is focused on conceptual design of Wankel rotary engine with performance between 30-60 kW. Performance of designed engine is determined to 35 kW and volume of one chamber amounts to 245,58 cm^3. In this thesis are step by step calculated geometrical properties of each design group which are afterwards put into 3D data. There is also solved cooling system of designed engine and design of geometrical and characteristic properties of parts of cooling system. Last but, not least there is solved placement of designed engine into frame of motorcycle. As suitable motorcycle has been chosen Honda CBR125R because it has very advantageous layout of frame.
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