National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Swimming plan aiming at tuition of school-aged children - basic swimming skills
Štěpánková, Simona ; Chvostek, Lukáš (advisor) ; Fořterová, Petra (referee)
Title: Swimming plan aiming at tuition of school-aged children - basic swimming skills Objective: The aim of the work is to create teaching material for a swimming school focused on practicing basic swimming skills (BSS). Methods: The research sample was evaluated in the first lesson to determine their initial skills using a standardized scale. Exercises and activities related to the topic of the work were included in subsequent swimming lessons. Observations and insights were drawn from their practical use for further application. A final output evaluation was conducted in the last lesson. The data from both evaluations were finally compared using the arithmetic mean (x ) and the median (Med(x)). Results: The output values showed improvement in almost all students. Out of thirty-eight participants, ten students achieved the maximum number of points, while another ten lost only one or two points. The remaining eighteen students did not achieve such scores, but visible progress was still recorded in the results. KEYWORDS swimming, swimming lessons, non-swimmers, basic swimming skills
Taxation on entrepreneurial activity in the Czech Republic according to legal form of company
VACULÍKOVÁ, Magda
The work {\clqq}Taxation on entrepreneurial activity in the Czech Republic according to legal form of company`` deals an issue of income tax in chosen company types according to law of income tax. In the work how to define tax base and subsequent tax lability of different company forms is told. Not only an amount of determined tax is important. Amount of disposable income remainig to an entrepreneur after paying tax is important as well and that is why this problem is involved in this work too. The main part of the work is concerned on comparing of chosen copany types tax lability. Theoretical data and data from factual limited liability company {--} physical person enterprises - were used. The main aim of the work is to analyse tax aspects of some undertaking forms, specifically to compare tax burden of the individua proprietor to tax burden of the sole partner of private limited company which is very important when proper form of undertaking is choosing. The theoretical part contains analyse of taxation particular components, the practical part contains comparison of convenience of both forms of undertaking. Finally, a tax analysis of a specific company and recommendation to optimise taxes are told.

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