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Accounting, tax and legal aspects of transformation the legal form of business natural person to a legal entity in condition of CR
BENDOVÁ, Eva
The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.
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History of vegetational development in the Cheb basin from sedimentary record of the SOOS National Nature Reserve
Suda, Tomáš ; Kuneš, Petr (advisor) ; Bešta, Tomáš (referee)
Vegetation development in the Cheb basin ( W Czech Republic) recorded in the sediments of the SOOS ational ature Reserve This thesis focuses on palaeoecological research of quaternary sediments in the Soos National Nature Reserve (Cheb basin, NW Czech Republic). Quaternary history of this locality is poorly known, despite it is a valuable and protected area with high natural qualities. The Soos basin is also known for its unique geological record, which is expected to cover information on landscape dynamics at least during the Holocene. A lake existed in the Soos basin enabling accumulation of diatomite and peat sediments of a broad palaeoecological potential. Records were analysed with method of pollen analysis and were dated using 14C. The results of this study bring information about vegetation development in the area of Cheb basin as well as development of lake ecosystem. It also gives a new insight on lake's origin and its age. The accumulation of peat sediments started in the Preboreal period and was continuous at least until the Atlantic following with a hiatus, therefore further detection of vegetation development is impossible. The beginning of diatomite accumulation, as well as the existence of the lake goes back to the Bølling interstadial, according to radiocarbon dating. However, this...
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Documentation of the nature reserve Miletinska bazantnice (Czech Republic)
Stejskalová, Klára ; Skalický, Milan (advisor) ; Martinková, Jaroslava (referee)
The aim of this study is to document the floristic species diversity through research in the natural reserve Miletinska bazantnice. Documentation was carried out on the territory concerned during the growing season of 2015. There was a determination of vascular species. The research was mainly focused on endangered and protected species.
The whole area is part of sites of European importance under the Habitats Directive Natura 2000 Miletinska bazantnice was declared a nature reserve in 1954 with an area of 75, 43 hectares and is part of a small-scale specially protected area. Typical features of the area are remnants of natural Podzvicinsko geobiocenosis and therefore the reason for its protection.
Further it describes the history, characteristics of the territory and the natural conditions that are typical for the locality. These include soil science, climate, hydrological, geomorphological, geological and phytogeographical. On the territory of the nature reserve are recorded two memorial trees. It´s oaks (Quercus robur) called Zizkovy duby.
At present territories were found in protected and endangered species and classified under the Red and black list of vascular plants of the Czech Republic (Grulich, 2012) and Decree of the Ministry of Environment of the Czech Republic no. 395/1992 Coll. Into the category of rare taxa that require additional attention include species such as Carex otrubae, Cerastium lucorum, Daphne mezereum, Galium boreale, Listera ovata and Primula veris. The only species Platanthera bifolia is ranked in the category of endangered under both the Red and black list of vascular plants in the Czech Republic and under Decree.
In the field survey, attention was also paid to invasive species, sorted by Catalogue of alien plants of the Czech Republic (Pyšek et al., 2012) and categorized archeophytes (Arctium tomentosum, Cirsium arvense, Convolvulus arvensis, Chelidonium majus)
and neophytes (Arrhenatherum elatius, Impatiens parviflora) and described their risks (Mlíkovský and Stýblo, 2006)
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Current environmental threats and their impact in the landscape
Zapletalová, Jana ; Kirchner, Karel
Workshop Current environmental threats and their impact on the landscape was organized in the framework of the Strategy AV21 of the Academy of Sciences, the program Natural threats.\nThe papers were oriented both on natural threats (geological and geomorphological threats - slope deformation, erosion, hydrometeorological extremes floods, droughs, biological invasions) and their evaluation and prediction, and social and legal implications of natural and human activities caused by threats and their impacts on the landscape (e. g. changes in the urban environment, anthropogenic impacts in the mining areas). Important topics were focused on the assessment of natural and environmental threats and their solving in selected emergency and crisis situations using geoinformation technologies. \n
Fulltext: content.csg -  PDF
Plný tet: UGN_0465323 - PDF
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The Role of Religious Law in the Legal system of the State of Israel The Agunah
Sedláková, Dominika ; Sládek, Pavel (advisor) ; Boušek, Daniel (referee)
The present M.A. thesis deals with the role of Jewish religious law in the legal system of the State of Israel. The aim of this work is to describe unique nature of Israeli legal system due to the incorporation of Jewish religious law. The thesis focuses at the marital and divorce law. This legal branch was the most influenced by Jewish religious. The case of agunot, litteraly chained women, was chosen as an example of the application of Jewish religious law in the legal system of a modern country. Agunah is a woman who is not permitted to remarry because she has not been given a divorce list nor she is widowed. The problem of agunot is rather ancient and Jewish scholars have tried to find a solution for many centuries. However, nowadays when society calls for an equality between genders and for standard human rights, this issue is even more pressing than ever before. Hardly is a woman accorded right to human dignity if her husband can keep her at his own mercy. At the absence of systemic legal tool, the whole community, including the Orthodox rabbis, should be willing to exert moral pressure such as banning lenient men from synagogue offices and honors to help women to be released from their marriage. More so because the motive behind withholding a geṭ is in most cases economic or other benefit....
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Ability of specially trained dogs to detect human scent which was exposed to different weather conditions over a long period
Machová, Lucie ; Vyplelová, Petra (advisor) ; Jaroslav, Jaroslav (referee)
Survivability of human scent was observed by many scientists mainly in artificial conditions (Hudson et al., 2009; Santariová et al. 2012; Preti et al., 2006). Against this exists a few researches about survivability of human scent in nature conditions (King et al., 1964; Santariová et al., 2016).
On glass tubes were taken individual humant scent from 6 volunteers. Target scents were left outdoor during 2 different periods of year. Winter samples from 3 target people were outdoor from November to May and summer samples from other 3 people from May to December. Always after 3, 4, 5 a 6 months was taken scent from 1 glass tube of each target person. After last time period was taken scent from target people on cotton textile. Scent of other volunteer was taken at the same time for purpose scent deceptions.
Then was observed if dogs will be able to identify these samples corectly. Specially trained dogs on scent identification line-ups get sample from outdoor environment and they should choose the identical human scent from line of 6 samples (with 1 target and 5 deceptions).
The experiment showed, that dogs are able to identify winter samples in all time periods but are not able to identify summer samples in whatever time period. Time periods do not show any diference.
The biggest influence on quality change of individual human scent has intensity of sun radiation.
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Logic, form and argument
Nevrkla, Svatopluk ; Jirků, Petr (advisor) ; Gahér, František (referee) ; Šefránek, Ján (referee)
The goal of this thesis is to defend and explain the claim that traditional logical analysis is not the best tool for studying natural language argumentation. The most common critique directed at employment of logical formalisms as tools for analysis of the natural language is usually based on pointing out of differences between structure and semantics of natural languages and languages of logical formalisms. This is not the main issue, I believe. According to my findings the most fundamental problem of the traditional analysis is that it is based on many problematic epistemological assumptions, which are inherited from empiricist-positivist tradition. Namely the positivist version of the classical model of rationality as deductive reasoning from some basis of immediately verifiable and therefore unquestionable knowledge. The doctrine that every reasonable argumentation is reducible on deductions of such kinds is supposed to justify the traditional analysis of argumentation. My original contribution is mainly in showing that without abandoning those presuppositions, we cannot hope to arrive at better understanding of natural language argumentation by developing new and more precise logical formalisms. Logical formalisms are mere tools, which we have to use for the right purpose in the first place....
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Revitalization of the chateau park in Choltice
Čermáková, Michaela ; Vaněk, Jan (advisor) ; František, František (referee)
This work has the task to assess the current situation of the chateau park and at the same time the game preserve in Choltice, and suggest its revitalization in order to rejuvenate the vegetation and making the field available for the general public. Choltice is a market town in the Pardubice region, approximately 15 km west from Pardubice. At the end of 17. century a baroque castle was built here, which belonged to the count Simon Thun. His family belonged it until 1945. The chateau and the park is now owned by the borough Choltice. The chateau neighbours with the extensive English park, which passes the chateau game preserve, which is since 1992 a nature reserve and an important European locality.
The diploma thesis contains a detailed theoretical basis and proposes solutions, which are directed both on the protection of the living conditions of protected and endangered species of a beetle Osmoderma eremita. This species occurs only rarely and his survival area is very limited, therefore it is necessary to create those conditions, and it is currently one of the main tasks of the revitalization.
The next step is to help revitalize the introduction of spontaneous breeding fallow deer in the game preserve. This idea is not new, the fallow deer were bred there until 1945. The town of Choltice is very inclined towards this idea about farming and supports it. To increase the number of visitors this diploma thesis contains a proposal for the creation of a nature trail, this area would attract wider public than so far.
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New Nature Trail on Dendrology in the Podyjí National Park and the Integration of the Trail into the Existing Trail Network
Šlechtová, Hana ; Kuneš, Ivan (advisor)
This thesis deals with the creation dendrological nature trails and its integration into the existing network of hiking trails. The proposed route of the nature trail was selected the National Park Podyjí and location Lesná - Ice caves.
Work is also engaged in the exploration habitats and trees in this area. According to their location in the terrain along the trail, they were scheduled individual stops. The topic itself stopping is a graphic and text attachments to individual tree species and their habitats within the meaning of National Park. They were made graphic designs of information boards. These are presented as separate outputs nature trails.
The thesis deals with research already existing network of hiking trails in the localized area. It offers the possibility of tourists use the proposed nature trails in the overall assessment of attractive tourist destinations National Park. On the territory of the National Park were surveyed exploration existing nature trails. The inquiry was the issue of the length and design information boards.
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