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Assessment of Research and Development Projects in Terms of Income Tax Act
Kolářová, Magdalena ; Osladil, Petr (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with evaluating of research and development projects from the viewpoint of income taxes in business corporation. The thesis defines legislation of the problematics. On the basis of acquired knowledge a methodological guide is created. It can be used in business corporation while evaluating research and development projects in accordance with income taxes. In this diploma thesis the chosen research and development projects in existing business corporation are solved by the created methodological guide. Illustrative examples of situations which can appear during realization of research and development projects and its financial impacts on business corporation are given at the end of this thesis.
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Assessment of Research and Development Projects in Terms of Income Tax Act
Kolářová, Magdalena ; Osladil, Petr (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with evaluating of research and development projects from the viewpoint of income taxes in business corporation. The thesis defines legislation of the problematics. On the basis of acquired knowledge a methodological guide is created. It can be used in business corporation while evaluating research and development projects in accordance with income taxes. In this diploma thesis the chosen research and development projects in existing business corporation are solved by the created methodological guide. Illustrative examples of situations which can appear during realization of research and development projects and its financial impacts on business corporation are given at the end of this thesis.
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The use of project - based learning in the teaching regional geography of South America
KARALUPOVÁ, Jana
The main theme of the thesis is to create a suggestion of my own teaching material for teaching the topic of regional geography of South America on the 2nd stage of Primary school with the use of project ? based teaching and practical form of teaching and it ´s posibility of teaching outside a Primary school. The suggestion of the teaching material is in the form of woorkbook that contains worksheets for suggestion project dealing with the topic regional geography of South America and Amazon. There was also created mehtodological guide for teachers to help them in organization of these projects. The teaching text itself corresponds to principles defined in the current educational documents. The teoretici part evaluates the signifikance and status of the topic regional geography of South America in the curriculum in the kontext of the Framework Educational Programme for Elementary Education and the school educational programmes of school monitored. The next chapters are devoted to the didactic function analysis of current educational textbooks and workbooks for the 2nd stage Primary schools and to evaluace the importance of the project ? based in the teaching of Geography.
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The problems of the State Fire Inspection in the Fire Cause Investigation Section in cases of explosions.
ŠÍDA, Miroslav
One of the activities conducted by state fire supervision authorities is the investigation of the cause of fires (ZPP) and one of its areas is explosions. These cases are requiring investigators to have very specific knowledge. The intention of the MV-GŘ HZS ČR is to create updated methodological material for ZPP, which will include a section devoted to the investigation of explosions. A major source of information for the creation of this material was the American guide NFPA 921. My goal was to collect Czech and foreign material dealing with different aspects of explosions, to compare this information with the content of NFPA 921 and determine the usability of these sources for the planned methodological manual. The research question was whether current conditions for ZPP and its procedures are adequate for HZS ČR investigators in the case of explosions. I also processed data on explosions using the Incident Statistics/Response Reports (SSU/ZOZ) program. Processed data created a picture of the development of these cases in ČR. The following findings emerged from that process: the number of cases has continued to increase and the dominant area where explosions occur in, is housing. In all areas the dominant cause is human negligence. The most frequent types of explosions are gas explosions. Explosions of flammable liquid vapour dominate the number of deaths as a direct consequence. When comparing the information in Czech material with NFPA 921, discrepancies were found in the values of the properties in the tables. With the modification the information in NFPA 921 is usable for the Czech manual. When confronted with statistical outputs, the shortcomings of the topics in NFPA 921 emerge. The investigative procedures are focus largely on explosions of considerable scope. These cases form a tiny percentage in ČR and their application is limited. There is a lack of concrete information on their most common causes. Thus NFPA 921, together with Czech material, is primarily of use as a general overview. In view of these facts, I have concluded that the information base and conditions required for ZPP are not adequate for HZS ČR investigators. The text presented in the results section of this work is designed to fill this gap of ZPP and can be used as the basis for the creation of the planned methodological manual.
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The Czech-English study guide for teaching regional geography of region Canada for 2nd stage of PS
KREJČÍ, Jana
The diploma thesis deals with teaching regional geography of Canada at the second stage of Primary school. The main aim is to create a Czech-English textbook (that is a combination of a textbook and a workbook) which corresponds to the principles of the current educational documents (Framework Educational Programme for Elementary Education), modern educational tendencies and tries to maximize the connection among subjects, especially English language. There is a methodological guide for teachers as well. The theoretical part focuses also on the didactic analysis of current educational textbooks and workbooks of geography and English language which include the subject matter. To get a notion of the volume and methods used in teaching ?region Canada?, a research was made by a controlled discussion with Geography and English teachers of the selected schools.
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The use of project-based teaching in the teaching of Biogeography at the 2nd stage of Primary School
LOUDOVÁ, Veronika
The main theme of the thesis is to create a suggestion of my own teaching material for teaching the topic Biogeography on the 2nd stage of Primary school with the use of project- based teaching and practical form of teaching. The suggestion of the teaching material is in the form of workbook that contains worksheets for biogeographic projects. There was also created methodological guide for teachers to help them in the organization of these projects. The teaching text itself corresponds to the principles defined in the current educational documents. The theoretical part evaluates the significance and status of the topic Biogeography and Biosphere in the curriculum in the context of the Framework Educational Programme for Elementary Education and the school educational programmes of schools monitored. The next chapters are devoted to the didactic function analysis of current educational textbooks and workbooks for the 2nd stage of Primary schools and evaluate the importance of project- based teaching in the teaching of Geography.
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Modern Trends in Geography Teaching on the 2nd stage of Primary Schools shown on "The Earth in Space"
STANĚK, Michal
The main aim of my thesis is to create a suggestion of my own teaching materials for teaching the topic "The Earth in Space" in the context of geography on the 2nd stage of Primary schools which includes not only workbook for students but also a methodological guide for teachers and additional outputs usable for an interactive whiteboard. The teaching text itself corresponds to the principles defined in the current educational documents. The theoretical part evaluates the significance and status of the material in the curriculum in the context of the Framework Educational Programme for Elementary Education and the school educational programmes of schools monitored. The next chapter is devoted to the didactic analysis of current educational textbooks and workbooks for the 2nd stage of Primary schools which includes the subject matter. The thesis also contains an overview of selected modern elements in the teaching of geography.
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