|
Implicit tax rates in the Czech Republic - comparing with states of the European Union
Petráňová, Lenka ; Kubátová, Květa (advisor) ; Květa, Kubátová (referee)
Taxation currently has and in the future certainly will maintain its central position in the context of an economic policy of a state. In this bachelor degree thesis I focus on the indicators that are applied to comparing effective tax burden among individual states of the EU, while special attention is focused on the position of the Czech Republic within this group of states. For this purpose the best indicators are.implicit or effective tax rates. The aim of this thesis is to compare the values of these implicit tax rates in the individual states and identify incurred.differences between the individual states of the EU and the Czech Republic. This comparison is done with the aid of graphs. In the final part a conclusion is drawn up of the gained information.
|
|
Muscle activity in pelvic girdle, trunk and lower limb during Nordic Walking
Herdová, Daniela ; Charvátová, Alena (referee) ; Kračmar, Bronislav (advisor)
Abstra Muscle activity in p ct: Title: elvic girdle, thrunk and lower limb during Nordic Purposes: ic Methods: atografy analysis used synchronized Results: contralateral m. latissimus dorsi) than in free bipedal walk. Key words: , surface electromyography (EMG), free bipedal walk, muscle chains Walking The aim of this thesis is to analyse and compare muscle timing in pelv girdle during Nordic Walking and during a free bipedal walk. It is an intraindividual comparative analyse. Surface electromyography (EMG) combinated with kinem video recording. As the research shows, there is a difference in muscle timing between the NW and free bipedal walk. It was proved that the NW has more corporate aktivity in some muscles (m. gluteus maximus and Nordic Walking, pelvic girdle, trunk 3
|
|
Muscle activity in pelvic girdle, trunk and lower limb during Nordic Walking
Herdová, Daniela ; Mikulíková, Petra (referee) ; Kračmar, Bronislav (advisor)
Title: Muscle activity in pelvic girdle, thrunk and lower limb during Nordic Walking Purposes: The aim of this thesis is to analyse and compare muscle timing in pelvic girdle during Nordic Walking and during a free bipedal walk. Methods: Surface electromyography (EMG) combinated with kinematografy analysis used synchronized video recording. It is an intraindividual comparative analyse. Results: As the research shows, there is a difference in muscle timing between the NW and free bipedal walk. It was proved that the NW has more corporate aktivity in some muscles (m. gluteus maximus and contralateral m. latissimus dorsi) than in free bipedal walk. Key words: Nordic Walking, pelvic girdle, trunk, surface electromyography (EMG), free bipedal walk, muscle chains
|
|
Implementation of the European dimension into the curriculum of lower secondary schools
Lochman, Ondřej ; Walterová, Eliška (advisor) ; Rýdl, Karel (referee) ; Jetmarová, Jana (referee)
This work analyses how European Dimension is implemented into the education systems of the Czech Republic, Germany (with the focus on the Free State of Saxony) and Poland. By means of empirical research it focuses on the identification, analysis and comparison of pupils' understanding and attachment of/to Europe, and attitudes and knowledge of pupils towards/about their neighbours from the Euroregion Nisa. The work is structured into 4 chapters. First of all the context for European Dimension in education is introduced. Understandings of various meanings of Europe, the influence of European integrative processes and the rapid changes that have been initiated by globalisation are introduced. The second chapter analyses the rhetorical curriculum of the implementation of the ED on the European level. Further an analysis of the education systems of the Czech Republic, Germany (with focus on the Free State of Saxony) and Poland was carried out including the analysis of implementation of the ED into these education systems from 1989 up to 2009. In order to create a complex overview of implementation of ED into these 3 education systems, a comparison of the implementation of ED was done among these 3 states. The theoretical part is finished by an analysis of approaches used for the implementation of the ED into...
|
|
Contractual penalty and late payment interest under the Commercial Code
Hámorská, Andrea ; Oehm, Jaroslav (referee) ; Patěk, Daniel (advisor)
63 RESUMÉ CONTRACTUAL PENALTY AND LATE CHARGES ACCORDING TO THE COMMERCIAL CODE As the topic of this thesis indicates, it looks at two institutes of private law, namely contractual penalty and late charges. A number of reasons led me to the decision to choose this topic for my thesis. Firstly, both contractual penalty and late charges are exceptionally common institutes that appear in many private-law relationships. The duty to pay late charges is a legal consequence of the debtor's delay with the payment of monetary debt. The creditor's right to late charges arises under statute if their monetary claim falls due and the debtor does not pay it. In relationships regulated by the Commercial Code the parties may agree upon the rate of the late charges but even without such an agreement, the creditor is entitled to late charges at the rate determined in the civil law regulations. On the other hand, the legal grounds of contractual penalty are in an agreement between the creditor and the debtor. Still, the contractual penalty has a very extended use in commercial relationships and it is frequently used in contracts as a securing instrument. Secondly, since the contractual penalty may secure any obligation arising out of a contract, there are cases where it secures that the debtor duly pay their monetary debt....
|
|
Comparison of height and jumper parameters for young girl volleyball players in 2002-2009
Melichar, Jan ; Buchtel, Jaroslav (referee) ; Vorálek, Rostislav (advisor)
Thesis title: Comparison of height and jumper parameters for young girl volleyball players in 2002 - 2009 Thesis aim: Based on the results obtained in the test tournaments in 2002 - 2009 (Kafka's memorial) create order 15-best placed volleyball players, under-reach at strike jump with rozbehem(heat?). The results compare for each yer, according to the selected somatic assumptions (body height, the range from the floor stretched arms) and selected performance assumptions (net reach - absolute jump, reach at strikejump with heat). Method: For my thesis examination I have looked up and processed results of standardized volleyball tests. Each year these tests are applied to the players at the regional youth centre championships. Nowadays these tests are rather applied to selections of the best regional players. Concerning girl players it refers to ,,the Memorial of Milan Kafka". The testing is provided by the organizer in coordination with commissioned co-workers of youth committee and youth coordinator. For processing and evaluating of the acquired data I have used the following mathematical-statistic methods: arithmetic mean, variation range and decisive anomaly. Results: I have transformed the final tests results into transparent graphs through which you can see apparent differences between...
|
|
Taxation on entrepreneurial activity in the Czech Republic according to legal form of company
VACULÍKOVÁ, Magda
The work {\clqq}Taxation on entrepreneurial activity in the Czech Republic according to legal form of company`` deals an issue of income tax in chosen company types according to law of income tax. In the work how to define tax base and subsequent tax lability of different company forms is told. Not only an amount of determined tax is important. Amount of disposable income remainig to an entrepreneur after paying tax is important as well and that is why this problem is involved in this work too. The main part of the work is concerned on comparing of chosen copany types tax lability. Theoretical data and data from factual limited liability company {--} physical person enterprises - were used. The main aim of the work is to analyse tax aspects of some undertaking forms, specifically to compare tax burden of the individua proprietor to tax burden of the sole partner of private limited company which is very important when proper form of undertaking is choosing. The theoretical part contains analyse of taxation particular components, the practical part contains comparison of convenience of both forms of undertaking. Finally, a tax analysis of a specific company and recommendation to optimise taxes are told.
|
|
Relaxed rebalancing of binary search trees
Kříž, Martin ; Koubek, Václav (referee) ; Koubková, Alena (advisor)
In standard binary trees the rebalancing is carried out in connection with and immediately folowing the updates. Relaxed balancing allows to separate updates and rebalancing. First advantage of this approach is to keep the tree partially unbalanced and leave rebalancing to the different time when system is idle. Other great benefit of presented relaxed balancing algorithms in concurrent enviroment is necessity of keeping only small constant number of locks for modifying operations and thus allowing more modifying operations in the tree at the same time. The aim of this thesis is to empirically compare standard and relaxed variant of AVL tree in several different scenarios in concurrent enviroment according to number of data compares, number and type of rotations and according to the time requirements.
|
| |
|
Economic analysis of selected village or town
Vítů, Jan ; Homolka, Jaroslav (advisor) ; Lucie, Lucie (referee)
This thesis is about economic analysis of the villiges Pelhrimov and Nova Cerekev, the main goal of this work is compare the economic situation of both villages. The first part concerns the theoretical background of the issue, ie. general problems of the autonomous unit and the structure of the budget, namely the procedures for drawing up the budget and the definition budget item. Second part is practical part, which analyzes economic of Pelhrimov and Nova Cerekev for each year over the period 2011-2015, while the analysis is carried out on the principle of annual capture changes in revenues and costs. Subsequently, both villages are compared to the comparable base, that base is recalculation on 1 inhabitant for accurate capture of development. The analysis is followed by questioning in both villages, which aims to find out how residents perceive the issue of management of the village where they live. Finally is summarizing the outcome of secondary and primary research than make an objective assessment of both villages and suggest a possible improvement in the framework of their activities to the future.
|
guest ::
