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Entertainment costs from the corporate income tax point of view
Veselá, Lucie ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is to evaluate the current legislation concerning the entertainment costs which are treated as tax non-deductible expenses in the Czech Republic. Further, this thesis compares these costs with promotion and sponsorship costs which are frequently interchanged in practice. After evaluation of the existing legislation in this area, I focus on the question whether these expenses should be treated as non-deductible expenses from the tax point of view while I base my opinion on the current state of Czech legislation, literature, case law and law of Germany and the United Kingdom.
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Emil František Burian. Self-presentation, representation and memory
STŘELBOVÁ, Tereza
This diploma thesis reveals the processes of shaping the image of Emil František Burian, the theater director, composer, journalist and playwright in three key headings. The first heading explains the principles of self-presentation and choice of characteristic means to build its external image in the changing personal attitudes and social development in the 30th - 50 years of 20th century. The second heading shows the coordinates of cultural policy communist regime and monitors the construction of public image representative of official socialist culture. Both headings are mainly based on a detailed analysis of Burian's theater activity, broadcasting activities and articles in professional and social printing. The third heading of qualification work pays attention to creating individual memory of a systematic effort to build a "cult of personality" of E. F. Burian. Interpretation biography and memories of actors, directors, journalists and politicians attempts to profile the professional and private life of this artist.
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Image and word
Neznal, Vít ; ETLÍK, Jaroslav (advisor) ; CÍSAŘ, Jan (referee)
Vít Neznal's MA thesis called The Image and the Word deals with images and words as the two primary means of representation and elaborates on Neznal's bachelor thesis, in which he examined their articulation through the medium of theatre. The author first interprets the nature ? identity of image and representation with regards to general esthetic categories (mimesis, intentional object, simulacrum), and goes on to focus on their specific manifestations within individual artistic domains (painting, photography, film, theatre), basing his analysis on the framework of numerous theoretical concepts (structural-semiotic discourse, the "esthetics of the performative," the "ontological principle," etc.). The author then reflects on the word, while keeping his previous conclusions in mind, mainly within the context of theatre. His central theme is the identity of the image, or representation. This influenced his choice of examples. The analyzed works are mainly connected through an exploration of the limits of representation and through the thematization of their artistic language.
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History of rafting in the czech lands with a hint of its foundation in the world
KOČVARA, Luboš
The goal of this Bachelor thesis is to create a comprehensive review of the historical develpoment of rafting in the Czech Republic, whose rise continually follows the development in the world which is paid attention to as well. The sport thrived here in the sixties of the previous century and nowadays our national representation belongs to the top in the category of sport rafting. This work also embraces the mapping of the international success of our rafters and the first competitions and organizations in the Czech Republic. The source of information was predominantly obtained from archives because of the fact that the literature on this topic is virtually non-existant.
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Ekphrasis as a Mode of Representation
FEDROVÁ, Stanislava
The submitted thesis focuses on the use of the traditional ancient genre of ekphrasis (a specific form of description of a work of visual artefact) in modern literature. Individual interpretative perspectives are demonstrated using selected works of Czech poetry and prose from the 19th, 20th and 21th centuries (by Jaroslav Vrchlický, Julius Zeyer, Jiří Karásek ze Lvovic, Alois Jirásek, Jaroslav Durych, Jaroslav Maria, František Langer, Bohumil Hrabal and Miloš Urban). The metodological focus primarily anchors the thesis in the theory of intermediality (Werner Wolf, Irina Rajewsky); concepts from art theory and visual studies are also applied (e.g. Norman Bryson?s distinction ?the gaze? ? ?the glance?). The thesis first outlines the context of the history of ekphrasis as a rhetorical category and as a genre, the existing research on ekphrasis, and the problems of defining ekphrasis as verbal representation of a visual representation. It considers the distinction between actual and notional ekphrasis (John Hollander) from the point of view of the literary theory, and also employs the category of the pictorial model (Tamar Yacobi). The next chapter examines the role of the beholder in ekphrasis, first from the point of view of his position in the fictional world (e.g. the observer is a character in a fictional world and at the same time projects himself into the ?fictional world? of the visual representation), and second in distinguishing the mode of description and the mode of interpretation. The thesis also defines some specific ekphrastic techniques and gestures, for example: How can the act of perceiving and observing a visual representation be realized in the structure of its verbal representation? How does a static description become dynamic through direct integration of ekphrasis into the structure of the narrative ? into the structure of a particular scene (microstructure of an action) or the plot as a whole (macrostructure of a story)? What are the roles and functions of ekphrastic passages in the framework of the text as a whole (ekphrasis need not be simply a pause in the narration which is easy to eliminate)? Finally, how can the verbal medium, using its own means, imitate or simulate the media-specific techniques of another type of art.
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Advertisement through the scope of Czech tax law
Králová, Štěpánka ; Marková, Hana (advisor) ; Boháček, Martin (referee)
Various tax impacts of advertising are analysed in the thesis. Advertising is perceived as an instrument serving the purposes of searching customers and supporting sales, and it may subsist in many particular forms. The tax deductibility of adverisement costs for the determination of income tax base are analysed, and consequently the tax implications of various advertising forms are introduced from both of the income tax and VAT view. From the tax point of view, the differentiation between the advertising and entertainment is important. Cost-free provision of promotional items forms a special exception. Furthermore, the gifts are diversified from the sponzoring and also the tax impact on the side of the recipient is mentioned. A special attention is paid to tax impacts of advertising through the means of promotional samples and tasting, price reductions and fidelity schemes. Also the legislation limitation of the marketing competitions are analysed. The respective theme is also influenced by the EU-harmonisation of advertising and tax areas, from which the possible progress in this field may be deducted.
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Development of Women's Representation in the Parliament of the Czech Republic
Flašková, Jana ; Němec, Jan (advisor) ; Školkayová, Marta (referee)
The under-representation of women in national politics has been mentioned for many years either by certain individuals or periodical short-term political campaigns. While there is evidence to suggest that more women are now being elected to local and national politics, without a doubt women continue to face barriers to their entry and their subsequent progression. In this thesis, I focused on elements of existing equal opportunities policies (e.g. bureaucratic, civil society and electoral systems) and their efforts towards the greater participation of women in politics; at the same time identifying the sources, characteristics and the weaknesses in the system. The conclusion of the thesis provides the basis from which I have made certain recommendations concerning the possible changes and future strategies in this field.
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Náklady na reprezentaci, reklamu, propagaci a sponzoring v základu daně z příjmu
Janečková, Hana ; Vančurová, Alena (advisor) ; Slintáková, Barbora (referee)
Práce se zabývá analýzou uplatňování nákladů na reprezentaci, reklamu, propagaci a sponzoring v základu daně z příjmu. Hlavní části práce jsou věnovány analýze systému uvedených nákladů v České republice a ve Velké Británii s cílem jejich vzájemné komparace. V práci jsou uvedeny přístupy evropských států k uplatňování nákladů na reprezentaci jako daňově uznatelných. Autor se zaměřuje zejména na analýzu rozdílů spočívajících především v odlišném pojetí samotného pojmu nákladů na reprezentaci. Za významnou výhodu Velké Británie považuje autor detailní rozpracování přístupu k uvedené skupině nákladů, neboť tím dochází k odstraňování nejasností a minimalizaci pochybností týkající se výkladu samotné legislativy.
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