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Úprava odpočtu DPH podle § 78 zákona o dani z přidané hodnoty
Bubeníková, Šárka
Bachelor thesis deals with the problem which is connected with VAT deduction adjustment. In 2011 the amendment to the Law on VAT was approved, which the whole mechanism changed. In the first part of the work the basic terms are analysed and then the changes, which are related to VAT deduction, coefficients and finally VAT deduction adjustment, are described. During the working on this part of the work the existing problematic parts are drafted. In the second part of the work the changes are applied to the practical example. In the final phase the tax effects of changes towards to subjects of the VAT system will be evaluated. The possible solutions of problems are suggested and also the procedure, which helps to do VAT deduction adjustment the right way.
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Health within the frame of social discourse
Kučírková, Rút ; Vávra, Martin (advisor) ; Německý, Marek (referee)
The main goal of my thesis is to characterize the conception of "Health in the framework of social discourse" by the means of data analysis and analysis of supporting documentation of explanatory reports of governmental bills regulating the fields of hygiene, preventive measures and health protection within Czech republic, focused mainly on the field of public healthcare system. Theoretical part attempts to picture the above stated matter in a social context of modern society, to point out the ideological connection of how well-being of an individual is perceived in a social system in terms of its function. The main subject of the analysis will be explanatory report regarding a historical First republic law No. 332/1920 Coll., explanatory notes from the communist era - Law. No. 4/1952 Coll. on hygienic and anti-epidemic care and law no. 20/1966 Coll., on public healthcare. The last analyzed era will be the era after year 1989, which will be represented by explanatory notes regarding law no. 258/2000 Coll., on protection of public health and law no. 372/2011 Coll., on healthcare services. The text analysis is based on Analysing discourse method combined with content quantitative method. Text of this thesis is divided to theoretical part, description of the methodology, historical overview of...
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Health within the frame of social discourse
Kučírková, Rút ; Vávra, Martin (advisor) ; Německý, Marek (referee)
The main goal of my thesis is to characterize the conception of "Health in the framework of social discourse" by the means of data analysis and analysis of supporting documentation of explanatory reports of governmental bills regulating the fields of hygiene, preventive measures and health protection within Czech republic, focused mainly on the field of public healthcare system. Theoretical part attempts to picture the above stated matter in a social context of modern society, to point out the ideological connection of how well-being of an individual is perceived in a social system in terms of its function. The main subject of the analysis will be explanatory report regarding a historical First republic law No. 332/1920 Coll., explanatory notes from the communist era - Law. No. 4/1952 Coll. on hygienic and anti-epidemic care and law no. 20/1966 Coll., on public healthcare. The last analyzed era will be the era after year 1989, which will be represented by explanatory notes regarding law no. 258/2000 Coll., on protection of public health and law no. 372/2011 Coll., on healthcare services. The text analysis is based on Analysing discourse method combined with content quantitative method. Text of this thesis is divided to theoretical part, description of the methodology, historical overview of...
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Úprava odpočtu DPH podle § 78 zákona o dani z přidané hodnoty
Bubeníková, Šárka
Bachelor thesis deals with the problem which is connected with VAT deduction adjustment. In 2011 the amendment to the Law on VAT was approved, which the whole mechanism changed. In the first part of the work the basic terms are analysed and then the changes, which are related to VAT deduction, coefficients and finally VAT deduction adjustment, are described. During the working on this part of the work the existing problematic parts are drafted. In the second part of the work the changes are applied to the practical example. In the final phase the tax effects of changes towards to subjects of the VAT system will be evaluated. The possible solutions of problems are suggested and also the procedure, which helps to do VAT deduction adjustment the right way.
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