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Tax aspects of doing business in the Czech Republic
Lonská, Andrea ; Lukáš, Zdeněk (advisor) ; Krinesová, Martina (referee)
Předmětem diplomové práce jsou vybrané daňové aspekty podnikání zahraniční osoby v České republice. První kapitola pojednává o obecných podmínkách podnikání zahraničních osob v České republice. Ve druhé kapitole je charakterizován český daňový systém. Ve třetí kapitole jsou detailněji rozebrány vybrané aspekty daně z příjmů právnických osob a ve čtvrté kapitole aspekty daně z přidané hodnoty. Obsahem páté kapitoly je správa daní. V závěrečné kapitole je daná problematika aplikována na příkladu vstupu zahraniční osoby na český trh.
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Subsidy Support of the Sustainable Waste Management
BEDNÁŘOVÁ, Renata
The subject of the dissertation is the issue of the waste management with special emphasis on the recycling of the construction and demolition waste. The recourse is an analysis of the key instruments regulating the activities and behaviour of market operators in this field toward fulfilling all-society priorities and principles of the sustainable development, where special accent is put on the area of subsidy policies and programmes. The aim of the dissertation is to analyse and evaluate the setting of the selected subsidy programme in terms of economic and ecological efficiency with the emphasis on the assessment of the impact on the recipient. The subject of the research will be a priority axis 4 "Improvement of Waste Management and Removal of Old Environmental Burdens" within the Operational Programme Environment 2007 - 2013. In the literature review basic concepts and important definitions are defined, followed by the comprehensive and complex searches of the problematics from different angles of view. First of all, the global aspect of environmental protection is discussed, broader historical, legal, economic and political contexts, that are essential fundament for understanding the current and future challenges both globally regionally, are summarized. Hereafter, a more detailed description of the situation of the European Union is followed, then the overview is completed by a detailed view at the state of the problematics in the Czech Republic. Subsequent chapters are devoted to a detailed analysis of the waste management sector, again in terms of global, European and national standpoint, in the end the view is focused on the key issue of the dissertation problematics of construction and demolition waste. In the application part the fulfilling of the stated objective of the dissertation through four defined hypothesis is solved. Hypotheses verify the efficiency and appropriateness of the setting of the system of subsidies in the frame of the monitored programme. The emphasis is imposed on the assessment of the impact of the allocated subsidies to the private entities on their economic and environmental efficiency.
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Immigration to the U.S. through the Mexican perspective: Exmaining the push factors Before and After Nafta
Novotná, Tereza ; Kozák, Kryštof (advisor) ; Raška, Francis (referee)
Mexico had been overshadowed by the U.S. within the North American area even though it is an important actor in the region. It has close historical, political and economic bonds with the United States. Given the geographic proximity, one of the critical issues in the bilateral relationship is the question of immigration. I will look at immigration through the Mexican perspective and examine the push factors that drive generations of Mexicans across the northern border. My main goal is to introduce Mexico through a thorough investigation of the factors that push Mexican citizens to emigrate to the United States. The main problem I will discuss throughout this paper is the reasons why immigration hasn't decreased since 1994, when NAFTA had come into effect and why has there been an increase of the Mexican-born population in the U.S. The premise is not to analyze the economical successes or failures of NAFTA itself, but to introduce its impact on immigration. I will look into the political, demographic, security related and economical reasons for immigration as well as analyze immigration from the regional perspective, in order to demonstrate there has been a change in the migrant profile. Overall this paper should provide a more balanced perspective on the immigration issue to the U.S.
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Selection of the optimal financing housing for selected client
HOLÝ, Hubert
At the beginning of the thesis I am focused on gathering information on mortgage loans in the current financial market. At the beginning of the chapter on mortgage credit, I will discuss dividing the mortgage loans. I draw up a detailed procedure that has everything a client to do to get a loan, what are the procedures in banks and what banks need to know information about the client. The next chapter will bring information on building savings and conditions, which the client must satisfy in order to get a loan from the savings. Also characteristic of this product. In the last chapter of the theoretical part of the introductory acquainted readers with investments in mutual funds and bring their individual characteristics and procedures for negotiation. In the practical part will deal has particular offering selected companies, which will be compared using the methods of multi-criteria decision. The work is divided on the analysis of mortgage loans, building savings and investment products. Information from these analyzes will also be used for application to a specific customer with specific requirements for housing. From the client I find out any information about his wishes and requirements for their future with regards to housing. The client chooses the aspects that are most important for him and the order in which they should be respected. It is for this reason that it is often not important final amount that the client pays for the loan, but for him the current situation in life more important monthly installment. Finally, the client selected the optimal variant, as can finance their own housing.
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Gates - Sound instalation as an intersection of intermedia paradigms
Rataj, Jakub ; BARTOŇ, Hanuš (advisor) ; TROJAN, Jan (referee)
This work treats about the permeation of three spheres (sound instalation, soundscape and physical computing) and their influence for creating a proper piece of art ? sound instalation The Gates. First I treat about the sound instalation from different points of view ? historical context, the work with time, sound and space, technical and visual elaboration. In the end of the first part I describe the concept of my own sound instalation The Gates. In the second part I treat about the concept of soundscape and its influence for selecting the sound material. The last part treats about physical computing as an instrument for the realization of the sound instalation The Gates and as an instrument for enlarging the possibilities of the intermedial synthesis in a more general point of view.
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Inclusive education opportunities for children with physical disability in nursery schools in South Bohemian region
HAIDEROVÁ, Lenka
This thesis focuses on inclusive education of children with physical disability in nursery schools in South Bohemian region. The authoress describes in theoretic part of its thesis individual kind of congenital and acquired physical disabilities, next she compares inclusive education with integration and present situation of inclusive education in Czech Republic, including looking at this education in the past. She writes about child development in preschool age too, and this of aspect his motor and cognitive development, socialization in nursery school and about specialty children's psychology of a child with physical disability, which differs from development healthy child. In practical part the authoress concentrates on the opinions of selected educational staffs (teacher) and parents regarding this phenomenon in education. Research sample contains nine respondents, of which five teachers and four parents, for teachers were prepared eleven questions and for parents nine. She used as a method of research semi structured interview, that she could ask for details and digress from prearranged question. The authoress wanted to know with this research, if these two groups would be willing to support this education and what they are the reasons for this. Next she ascertained attitudes of parents of children with physical disability and benefit of this education for children with physical disability and for other children, healthy. She donated to compare these opinions between educational staffs and parents too. Finally, she tries to compare opinions between educational staff and parent from one nursery school.
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Development and maintenance of addictive behaviour in terms of psychoanalysis
Tomášková, Eva ; Hajný, Martin (referee) ; Kalina, Kamil (advisor)
In the area of addictive behaviour, psychoanalytic approaches are very often criticized or completely neglected. Nevertheless they could significantly contribute to the treatment of addictions, especially in its final stage. Their main contribution is in searching for origins and causes of the addiction. In the therapy they could help to reveal inner conflicts and traumas, and to facilitate their understanding and acceptance. The main aim of my thesis is to illustrate the contribution of psychoanalytic approaches in the treatment of addiction. Furthermore an effort is made to point out, that if the psychotherapy is enriched by psychoanalysis, and further criteria are fulfilled, the treatment can acquire a deeper meaning, and the probability of its efficiency increases. The thesis is divided into theoretical and empirical part. The theoretical part presents an overview of psychoanalytical theories of the origin and development of addiction. It describes some features of the addicted people from the psychoanalytical point of view and the part is completed by necessary critical evaluation. The empirical part contains a case study of a woman who is addicted to alcohol. On her case I try to illustrate the psychoanalytical views of on the rise and development of addictive behaviour. Data are obtained from...
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Jáchymov as a Book awarded with a Prize and an Anti-prize: the Analysis of the Czech translation awarded with the Anti-prize Skřipec and its correction
COUFALOVÁ, Markéta
The first part of this Bachelor thesis is based on the translational theory by the Czech linguist and translator Jiří Levý. On these grounds the terms translation and bad translation are defined as well as the reasons and consequences of bad translation. Furthermore other relevant translational theories are introduced. In the end the meaning and relevance of an anti-prize are discussed while the Czech literary anti-prize Skřipec is presented. The core of the practical part of the thesis is the critical analysis focused on the Czech translation of the novel Jáchymov by Josef Haslinger, which received the above-mentioned anti-award in 2012. First of all, the content of the book is and then the reception of the novel in German and Czech speaking countries are presented. The major part consists of the comparison of both, the original German novel and its Czech translation, in order to discover the mistakes in the Czech version of the book. These are subsequently classified and commented with respect to Levý´s translational theory. Last but not least a correction of the wrong passages is conducted.
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Geopolitical aspects of Georgian NATO membership : Analysis of Georgian readiness and NATO's strategic interests
Kufčák, Jakub ; Weiss, Tomáš (advisor) ; Aslan, Emil (referee)
This bachelor thesis addresses the issue of Georgian NATO membership and its strategic and geopolitical importance for NATO between 2003 and 2008. This thesis focuses in the first place on the question to what extend did Georgia fulfil Alliance's membership requirements. The aim of this section is to demonstrate that the reasoning behind NATO's refusal to award Georgia with Membership Action Plan cannot be objectively justified by Georgia's failure to meet the criteria but is to be derived from the lack of Alliance's political consensus regarding the importance of Georgia. Second part of this thesis analyse the importance of Georgia from the NATO's strategic and geopolitical interests. From this point of view is important Georgia's role in energetic infrastructure to which it is destined by its geographical location on east-west energetic corridor which transports Caspian fossil fuels to western markets. The importance of Georgia in this aspect depends on the significance that NATO attributes to its energetic security. Subsequent analysis of benefits provided by Georgia's strategic position to the Alliance's primary missions concludes that Georgia's territory enhances Alliance's power projection because it is the best route to deploy military planes to afghan theatre. Second factor that enhanced...
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Effect of sex on growth and formation of dorsal muscle of pigs
Fáberová, Gabriela ; Čítek, Jaroslav (advisor) ; Zadinová, Kateřina (referee)
Effect of sex on growth and formation of dorsal muscule of pigs Summary The aim of this thesis is to determine the influence of gender on the growth and formation of the pigs dorsal muscle. Growth is one of the basic phenomenon characterizing living organism. Is a creation of nonliving to living matter. The amount of body mass is not constant through the life, it is changing significantly. In the early postnatal period is skeleton growing faster compared to muscles and fat then leads to faster growth of muscle and in the last period called maturity to the fattening. Evaluating growth has a significant gender effect. In case of pigs, it is common to feed barrows and gilts. Nowadays it begins to think about feeding of boars or the imunocastrates. Due to different hormonal activities we can expect different muscle and fat deposition. The task of this study was to clarify the influence of gender on the formation and growth of pigs dorsal muscle. There were 72 pigs tested in total. Pigs were housed in pairs in cotes and divided by gender for pigs, boars, imunocastrates and sows. This subpopulation of genotype DanBred animals were divided to 1/4 (18ks) uncastrated male pigs (K) 1/4 (18ks) hormonally castrated male pigs (I), 1/4 (18ks) barrows (V) and 1/4 (18ks ) gilts (P). Average live weight of pigs at the start of the trial was 28.5 kg, while the test was conducted to average 107 kg bodyweight. Through all time pigs were fed ad-libitum KKS. During the test it was monitored at weekly intervals individual live weight, back fat thickness at A, B, muscle depth at A, B and the total percentage of muscle for all categories of pigs. The obtained results show that the growth and formation of a long dorsal muscle are influenced by gender. When comparing the weight in a given period, we conclude that during the time the difference between gilts and imunocastrates grow up. Best growth had imunocastrates gilts similarly, only was there an earlier stop of the growth. The highest increase in fat and muscle measured at the A and B, occurred in pigs, in sows we can see increasing gains in fat with respect to the period in which they are fattening. Boars had the lowest backfat thickness, imunocastrates. With imunocastrates we evaluate low fat increase compared to the beginning of the observation. The biggest muscle depth measured at A and B had the barrows with gilts and imunocastrates and especially boars did not reach the values as barrows and gilts, who had the highest muscle depth. Biggest % of muscle was measured in sows. A large proportion of muscle can be seen in male pigs. The proportion of muscle mass of imunocastrates was under the average and worst ratio of muscle had especially at the end of feeding barrows indicating that with increasing age there is a significant fattening, compared to the remaining groups of pigs Keywords: pig, growth rate, muscle fibers
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