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Taxes in accounting of taxpayer with a focus on tax personal income
OBERTÍKOVÁ, Lucie
The Thesis is devoted to tax in the tax accounting entity with a focus on the tax on personal income. Aim of this Thesis was the calculation of the tax in a particular tax entity for the last five tax years. I tried to find a better alternative of the tax calculation and optimization by using the calculations. The Thesis is divided into six parts. The first part is devoted to content of the Thesis. At~the second part there are characterized the tax system of the Czech Republic and describe the different elements of the tax on personal income. The next part is described the methodology of calculation of the tax on personal income. Another chapter is devoted to changes in the law relating to income the tax in force since 2014. The penultimate chapter contains application specific tax on the taxpayer.The last chapter is the conclusion, which describes the results. To calculate the tax was chosen an individual, Mr. Miroslav Novotný, which operates in the field of masonry. There are counted and compared to lump tax and actual expenditures for this tax entity. On the end is a summary of these calculations. The conclusion contains a result that emerged from the work and it is suggested there which of the calculation should the taxpayer applied the next tax year.
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Analysis and design of intranet structure
Novák, Miroslav ; Pour, Jan (advisor) ; Šedivá, Zuzana (referee)
Nowadays, Intranet is an inseparable part of every company, notwithstanding of their size or field of activity. Both, in my work and personal life, I often come across different intranets that usually do not get a positive response. But they usually have the same source of the problem, which is based on their wrong structure. This is why is chose this topic for my thesis. The goal of my thesis is to perform an analysis of an existing intranet of a particular company and subsequently create a design of the intranet new structure using the card-sorting method. This thesis primarily represents a generalized method of how to proceed during such realization and which areas to look into. Theoretical part of this thesis covers the topics of information architecture and also the term intranet itself, where the most frequent issues I came across in the intranets are pointed out. Practical part covers the analysis itself, where I focus on the structure of the existing intranet, categorization of its content, connections with other systems, customization, permission management, surveys of contentment, and intranet usage. The analysis is performed manually by scanning through the existing intranet of the company, since other methods or approaches could not be applied due to technical limitations or insufficient permis-sions. Based on the outputs of the analysis, web categorizations and the card-sorting method, a design of a structure of the new intranet has been proposed. The design itself is a demonstration of the method how to approach the new intranet design.
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Application of creditor´s claim in insolvency proceeding
Vyškovská, Vendula ; Hásová, Jiřina (advisor) ; Kříž, Radim (referee)
This diploma thesis deals with topic called Application of creditor´s claim in to the insolvency proceeding. Attention is paid on handling with this debt in the time between registration and review procedure, on which is this debt validated or rejected. This thesis is also focused on characteristics of each type of debt and their registration. The main focus of this thesis is on analysis of the topic - defects of registrations and its consequences on the creditors claim in insolvency proceeding. Part of this thesis is also detailed analysis of each disclaiming act and each person which can do this act. After that are studied consequences of these disclaiming acts. There is also compared current legislation with the old one and used jurisprudence for law interpretation.
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Contemporary art after Late Photography.
Czanderle, Michal ; DVOŘÁK, Tomáš (advisor) ; JANOŠČÍK, Václav (referee)
In my work, I would like to close the term "Late photography". Personally, I believe that since the seventies we in the works of many artists find similar documentary strategies that relate to the concept of "Late photography". Currently, there is a certain exhaustion of this concept. For these reasons, I would like to focus on finding artists who suggest a new direction in photography while benefiting from a "photojournalist".
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Global Economy Outlook - December 2016
Česká národní banka
Global Economic Outlook presents the regular monthly overview of recent and expected developments in selected territories, focusing on key economic variables: inflation, GDP growth, leading indicators, interest rates, exchange rates and commodity prices. In this issue, we also focus on a major phenomenon of the day: the migration of people into Europe, and Germany in particular. In this context, we present an analysis of the effect of the increased number of refugees on the German labour market. We show, among other things, that the incoming migrants will be far from enough to cover the demand for labour in Germany and also that they will compete more with workers arriving in search of jobs in Germany from Central and Eastern European countries than with German citizens.
Fulltext:  PDF; PDF
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Martial arts and Mime theatre
Navrátilová, Eliška ; KŇAŽKO, Michael (advisor) ; HORÁK, Roman (referee)
Bachelor thesis Martial arts and Mime theatre is concerning the application of principles of the martial arts into the mime theatre. It mostly brings elementary benefit to preparation of an actor and his training. I focus particularly on systems qigong and tai chi and their usefulness for the actor of mime theatre. The thesis should give a whole picture about the principles, which are crucial for the actor in the theatre praxis and his personal life likewise and instructions on how should he practise and use these principles.
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General Data Protection Regulation and its Impact on Grey Literature
Koščík, Michal
In April 2016, the European commission adopted a new General Data Protection Regulation. This regulation is based on fundamental principles of the existing legislation and elaborates it further into the set of rather detailed legal instructions. The suggested paper aims to summarize the parts of the new regulation that are most relevant for operators of gray literature repositories, who will have to adapt within the next two years. The paper will focus on the issues of consent to the processing of personal data, the legal regime of processing personal data without the consent of the data subjects, the data subject’s right to information as well as the legal regime of acquisition of personal data by third parties and exercise of the newly formulated right to be forgotten.
Fulltext: idr-1039_1 - PDF
Slides: idr-1039_2 - PDF; idr-1039_3 - PDF
Video: idr-1039_4 -  MP4
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Application of logistics processes in online shop
MELENOVÁ, Štěpánka
The aim of this bachelor paper was to evaluate an activity of the company TV Products CZ, Ltd. during a calendar year, assess the advantages and disadvantages of online shopping from the customer's view and compare it with traditional shopping at stores. In the theoretical part, the terms of e-shop and store were explained. This part was also occupied with the e-shopping history and development. Then this part was focused on the payment methods and the level of the customer services. In the practical part, the selected company was introduced at first and then all activities from orders to goods delivery to customers were monitored. It was realized by personal visit to this company. Through this visit the shortcomings were detected and the measures which lead to improvement and customers' satisfaction were created. The company should pay attention to these shortcomings and focus on their removal
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Work in social integration process of adults with intellectual disability.
SVITÁKOVÁ, Iveta
In my bachelor thesis, I dealt with the use of work activities in the process of social integration of adults with mental disabilities, the aim was to create, implement and evaluate regular work activities intended to a specific group of adults with mental disability and focused primarily on the development of social integration. The thesis is structured into six chapters. The first of them is focused on the definition of mental disability, characteristic of adulthood as an important developmental period in human life, and on adulthood of individuals with mental disabilities with a goal to find and identify the specifics that were needed to be taken into account when working with this target group of people. The following section is devoted to the social integration, its determinants and the environment in which it operates. I continued with the outputs in the third chapter, where I focused on key competencies, which them are the necessary basis for social integration, especially social and personal skills and communication skills, necessary basis. Targeted professional development can be realized through educational activities, but has to respect the specificities of the participants and voluntary participation. Both of these assumptions can be fulfilled within the leisure education using adequate pedagogical methods. For this reason, I decided to focus my attention on these areas at the end of the chapter. The fourth chapter is devoted to work and work activities, namely the definition of concepts, their characteristics and importance and role of work activities in human life, or a person with mental disability. Based on all acquired theoretical knowledge and using previous experience with the target group in the fifth chapter, I designed a specific training program based on the work and activities focused on the development of selected key competences. The educational program volunteered four participants, but I have decided to follow the development of competencies of three participants because one participant attended the program very irregularly. The program has been implemented three times a week, two and a half hours for seven months (from October 2015 to May 2016) in the premises of the training centre Mo-zai-ka. At the beginning of the realisation of the created educational program, the participants agreed that we will adhere and develop good habits necessary for good relations within the group and the results of the work. On a basis of the individual characteristics of the participants, I prepared the work, which should also contribute to the development of social and personal and interpersonal skills. I have continuously monitored and recorded them. During the implementation of the program, I put emphasis on repetition, patient negotiations with participants and creating a friendly atmosphere. After completing the training program, I evaluated the development of competencies in three selected participants. On that basis, I concluded that the biggest change was in the communicative competence. I also experienced a change in social and personal competencies, however, results varied widely among individual participants. Yet, I believe that the goal of the thesis was achieved. These results show that education in leisure time, based on work activities may lead to the development of social and personal and interpersonal skills that are for adults with mental disabilities necessary in the process of social integration. This thesis can be an interesting source of inspiration for the realisation of similar programs aimed at social integration of persons with mental disabilities.
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Coping strategies in children´s fear and pain in relation to nursing care
PROCHÁZKOVÁ, Zuzana
For the nurse, taking care of hospitalized children is important not only pediatric nursing knowledge, personal and social preconditions, but also the theoretical and practical competency of methods and techniques, which are used for identification and effective influencing of pain and fear. The aim of this thesis was to identify the main sources of fear of the hospitalized preschool and young school age children and to find out the effective methods and principles of the cooperation with children, alternatively with their accompanying parents in order to moderate the fear of the small patient. Then the thesis tried to chart the nursing diagnostic and evaluation procedure of the pain and get the most used nursing methods of non-pharmacological pain relief. To obtain the necessary data, the qualitative research was used with a semi-structured interview as a research instrument. The first research group consisted of 12 nurses, the second group consisted of 12 children ´s patients of preschool and young school age. The majority of the asked nurses thinks, that children´s patients are afraid especially of non-familiar environment, then of the awaited pain and of the solitude without parents. However, the most patients said, that they were afraid especially of pain, then of non-familiar environment, restriction of their needs, hostile attitude of the medical staff and of the other neighbouring patients. They were also frightened of the death and of the darkness. Most reported nurses mean, that the most effective solution of the children ´s fear is the friendly attitude of the medics. They also mentioned the fact of taking the focus off the fear and the presence of the parents is also beneficial. The nurses ´ answers were in conformity with patients opinion in two fields - friendly attitude of the medics and taking the focus off the fear. Then the children mentioned abiding of their specifics in connection to falling asleep and the demand of beying treated by the same sister or by few same sisters. All respondents also talked about the benefit of parents presence. Regarding the principles of the cooperation, nurses answered the importance of united medical procedures, especially the proper way of information transfer. Then the respondents nurses mentioned the psychical and emotional support for children and their accompaniments, the atmosphere of confidence and the value of well done education. Also the need of calm, silence and privacy was stated. Unlike nurses, children and their parents regarding to principles of the cooperation prefer the psychical and emotional support, then the importance of enough information was mentioned. The fourth research question bears on the methods used for children pain monitoring. The nurses said, that the intentional interview with the patients or with the parents was used as a main technique, that was stated by patients as well. Research question number five said: What are the most used nursing methods of non-pharmacological pain relief at children? Most responded nurses mentioned the distraction of children attention from the painful incentive, then the importance of physical methods, relief position and purposeful preparation for the unpleasant intervention. Nurses also named the helpful contribution of the parents, relaxing exercises and the method of imagination. Regarding the pain treatment, it was noted, that all patients prefered the analgesic therapy. Then they quoted the distraction of their attention from the painful incentive, the friendly attitude of the medics, using the ice compress and the relief position. In the pain acute phase, children required mostly calm, comfort and privacy. All children also considered the presence of parents as very helpful. The theoretical and empirical part of the thesis are suitable for being studied by nurses taking care of children and it can be helpful for nursing quality improvement at children ´s wards in hospitals.
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