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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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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Rochfalušiová, Božena ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Taxation of Corporations and their Shareholders (Comparison of the Legislation of the Czech Republic, Slovak Republic and Great Britain in the Process of Harmonization of Direct Taxes in the EU) Abstract The purpose of my thesis is to compare taxation of income of companies and their shareholders according to Czech, Slovak and British legislation in the process of continuous approximation of the laws of the Member States of the European Union. Direct income-related taxes have a direct impact on profit of the companies. It is corporate income tax which can significantly affect business in a single market because capital, unlike labour, is a highly mobile factor that can flexibly move to countries with favourable tax treatment. The difference in corporate tax causes economic distortions; it affects businesses when deciding on placement and investment financing. The thesis is composed of nine chapters. The first chapter briefly examines harmonization process of direct taxes in the European Union. The chapter one consists of three subchapters. The first subchapter investigates the differences between tax harmonization and tax coordination. In second subchapter I am dealing with European directives which have direct impact on the direct-related taxes in the European Union. The third subchapter focuses on...
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Legal aspects of income taxation of natural persons undertaking sports activities as their profession
Štork, Robin ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The aim of my thesis is a comprehensive overview of the problem of the income taxation of professional sportsmen. Starting from a domestic perspective, this thesis begins with analysis of the domestic tax system. It explains important underlying terms such as tax, tax law, direct taxes, indirect taxes, as well e.g. tax resident and non-resident. Then the thesis deals with the main issue of the income taxation of professional sportsmen. This part of the thesis includes main topics such as direct taxation of Czech tax residents, direct taxation of non-residents in the Czech Republic as well as the double taxation phenomenon. The issues concerning the double taxation phenomenon such as taxation of the income reached in one country in another country, without any use of double taxation convention as well as with use of double taxation convention are deeply discussed. Consequently, the thesis analyzes two main model tax conventions, i.e. Model Double Taxation Convention between Developed and Developing Countries released by United Nations and Model Tax Convention on Income and on Capital, released by OECD. Regarding all of expressions and input information mentioned in this part, the thesis explains the income taxation of professional sportsmen and sportsmen amateurs in case of obtained prize money as well....
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Comparison of the development of income taxes in the Czech Republic and Slovakia after 1992
Hejl, Filip ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Comparison of the development of income taxes in the Czech Republic and Slovakia after 1992 I have chosen the subject of my thesis, a comparison of a development of the income tax in the Czech Republic and in Slovakia after 1992, mainly for vocational reasons. As a tax adviser I have been confronted with a need to be familiar not only with the Czech tax law but also with the Slovak one as a result of an extension of the business of some of my clients to the territory of Slovakia. Besides I consider a comparison of the laws of two countries that were parts of a common state before mere 20 years and had thus also a common legal order as useful also for the study of the Czech law. With regard to the language proximity of the both states it is easily possible to confront the Czech law regulations with the Slovak ones and to extend one's knowledge also during the study of these regulations. The thesis consist of four parts. In the first part the development of the law taxes of the both states is described briefly from the partition of the federation until the present time. The second part is the main section of the thesis. It contains a detailed comparison of selected individual enactments of the tax laws of the both states and an identification of important differences between the law regulations in both...
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