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Tax Aspects of Pedigree Dog Breeders
Krčmová, Lucie ; Popleková, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the issue of the Income Taxation of the pedigree dog breeders. It represents individual entries of the income and expense, and considers the available possibilities of the dog breeding and its utility for individual breeders in terms of number of each sire and frequency of rearing puppies. The outcome of the thesis is proposals for solution, which may help breeders to optimize the tax.
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Economics of hobby dog breeding
Heřmanová, Michaela ; Malý, Michal (advisor) ; Martina, Martina (referee)
The bachelors thesis dedicated to breeding of dogs from the economical point of view. The first part of the work is concerned by basic conditions and regulations, which prescribe obligatory rules for foundation of a breeding station and rules for breeding a dogs with a pedigree. The basic economic terms and characteristics influencing economics of a breeding station are explained in the methodology. An interested person can use these pointers to choose a certain breed of dog. The main part of the work deals with breeding of the Sheties and the Welsh Corgi Pembroke. The expenses were recorded for five years, from the acquisition of the females to the sale of the first puppies (first litter of both females). The financial results are calculated by a formula using the observed costs and revenues. In this particular case the financial result was negative and both breeds were loss-making. The financial losses could be mitigated by more litters, higher prices of puppies or their sale abroad. The bachelors thesis mentions valid laws of the Czech Republic, obligatory for every breeder. The second objective own work deals with comparing economies breeding of the same breed, Sheltie. Costs are again monitored for 5 years, where profit is in one of the kennels positive exceeds the sum of the 20. 000 CZK. The breeder is obliged to pay a tax of 15%. The amount is rounded to the hundreds of mines and is calculated from the 15% tax that will be paid.
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Tax Aspects of Pedigree Dog Breeders
Krčmová, Lucie ; Popleková, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the issue of the Income Taxation of the pedigree dog breeders. It represents individual entries of the income and expense, and considers the available possibilities of the dog breeding and its utility for individual breeders in terms of number of each sire and frequency of rearing puppies. The outcome of the thesis is proposals for solution, which may help breeders to optimize the tax.
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Application of nutritional problem in use
Vojtíšková, Kamila ; Kuncová, Martina (advisor) ; Fábry, Jan (referee)
The bachelor thesis is focused on using nutritional problem in dog kennel of breed Tosa Inu, one of the molossoid dogs. The first part of thesis deals about theory of nutritional problem and its use in human and animal nutrition. The second part focuses on dog nutrition. Limits for nutrient values are made from the diet that is used in kennel and the influences of nutrients on dog's health and its correct development are also described in detail. Model of nutrition for kennel is realized in the third part of thesis and a global optimal solution with minimizing costs is found through program Lingo. The bachelor thesis also includes application of model in dog shelters and finding optimal nutrition for dogs of molossoid breed in shelters with minimizing costs of sponsors.
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