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Place of business in tax laws
Alexiová, Karolína ; Svátková, Slavomíra (advisor) ; Říhová, Lucie (referee)
This work aims at the problems of the place of business in tax laws, and it is divided into three parts. At the beginning this place of business is defined out of point of commercial law, in the first place out of point of the VAT law and the law of income tax with mentioning European court yard juridicature and international contracts about prevention of double taxation. Another part of this work deals with limitation of criteria and analysis of parameters important for establishing a place of business out of point of the VAT law and permanent place of business out of point of the income tax law. The last part focuses on comparison between the place of business and permanent place of business according to the chosen criteria. There is also summary concerning the establishment of the place of business out of point of two taxes and their impact on reality.
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Vazebné vlastnosti enzymů purinnukleosidfosforylasa a thymidinfosforylasa
Strašilová, Kateřina ; Sochor, Jaroslav (advisor) ; Šimůnek, Tomáš (referee)
5. CONCLUSION In this study, the ligand binding properties of two enzymes - purine nucleoside phosphorylase and thymidine phosphorylase - were tested, exploiting a method of surface plasmon resonance in Biacore X instrument. PNP is a ubiquitous enzyme playing a key role in the purine salvage pathway and TP plays an important role in human organism too, especially in pathological processes like inflammation or cancer. Both of enzymes are potential tools for the enzymatic synthesis of nucleoside analogues, which may possibly be used as antiviral or anticancer agents and that are difficult to prepare by chemical synthesis, or are obtained in a low yields. Use of Biacore X instrument helps to reveal how the enzymes interact with their natural substrates or derivatives. This work was focused on searching for the most suitable conditions, at first for immobilizing procedure (coating the surface of the sensor chip with PNP and TP enzyme) and then for interaction analysis between the enzymes and their natural substrates. The present results can be used as starting point for additional investigations of interaction analyses between enzymes and semi-synthetic analogues or they can also contribute to optimize conditions of producing such compounds by biocatalysis. In particular, the use of enzymes as biocatalysts...
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Theology and spirituality of eucharistic adoration in doctrine and practice of the church after seconnd vatican council
Tomšíček, Stanislav ; Kohut, Pavel Vojtěch (advisor) ; Pelc, Bogdan (referee)
The Theology and the Spirituality of the Eucharist adoration in the Doctrine and the Protession of the Church atte the Seconnd Vatican Council In this work I proceed from interpretation of Eucharist and Eucharistic reverence as it is stated in the Council and After-council documents of Magisteria. The first chapter is devoted to a conception of Eucharist as a thanks giving, praise, sacrifice, remembrance and feast. As a precondition of Eucharist reverence I also add a sub heading about a presence of Christ in Eucharist. In the second chapter, for better understanding of the after-council development, I firstly submit a brief summary of Eucharist reverence in history of church until the Second Vatican Council. Afterwards I focused on the Council and After-council documents of Magisteria, which are dedicated to a theme of Eucharistic reverence. These documents mainly emphasize the association of Eucharist adoration with a celebration of Eucharist, from which adoration and actually all manifestations of Eucharist reverence come from and again lead back to. A treatise of a different means of Eucharistic reverence and its criteria then follows this part. The third chapter is dedicated to a spirituality of adoration. Eucharist adoration is substantially focused on Christ, contemplation the Christ, his...
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The Influence of European Central Bank Interest Rates upon Consumption in Eurozone Countries
Glykner, Daniel ; Mandel, Martin (advisor) ; Chytilová, Helena (referee)
First, this paper presents basic definitions of the consumption function and gives a summary of main theoretical concepts of consumption as well as an overview and discussion of important papers on consumption. Above all, papers examining the influence of the interest rate upon consumption are accented. Furthermore it contains a brief context summary of current and potential eurozone members, work of the ECB and execution of common monetary policy. Subsequently we discuss the hypothesis of a possibly asymmetric impact of the interest rate upon consumption in individual countries, expand and justify the hypothesis based on indebtedness, wealth, etc. Empirically, hypotheses are tested on historical data of individual countries: transmission between interest rates of central banks (later the ECB) and market interest rates, correlation analysis of consumption changes and central interest rates in individual countries, correlations with year-on-year changes. Also, consumption functions are estimated using time series models while testing alternative variables in the regression equations. We discuss analysis results and methods used; the influence of the interest rate upon consumption seems to be small and the relationship type is not much different across the eurozone countries. Eventually, we outline possible implications of our results with respect to the future of the eurozone and related activity of the ECB.
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Existential Traumas and Possibilities for Solutions
Císařová, Dagmar ; Titzl, Boris (advisor) ; Zemková, Jaroslava (referee)
The diploma thesis focuses on one of the most difficult factors of human life: facing a fatal situation, such as a personal loss and/or serious psychic problems. These situations fall into category of existential trauma. Firstly, the thesis deals with the existential trauma from a theoretical point of view. Examples of different types of crises and appropriate therapies are given. Most of them are well-known and documented, therefore more space have been given to two not such widespread approaches. Namely, The In-depth Aberactive Psychotherapy and The Return along the Trace of Time. The second part of the thesis is practical, consisting of five case studies. In the form of dialogue, the trauma of individual persons is introduced, followed by the description of particular solutions. First two clients have not undergone any therapy, the second two have solved their situation with the help of the two methods mentioned above. The last chapter of the thesis contains the comparison, summary and evaluation of all cases.
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Terminative and resultative verbal periphrasis in Spanish and Portuguese
Hrobská, Eva ; Čermák, Petr (advisor) ; Kratochvílová, Dana (referee)
This diploma thesis is dedicated to the topic of Terminative and resultative verbal periphrasis in Spanish and Portuguese and is divided into two parts, theoretical and practical. In the first part, we give a general summary and classification of verbal periphrasis with an emphasis on the terminative and resultative ones. Included with the theoretical description there is also a subchapter about the situation in the Czech language which mainly discusses the question of verbal aspect. Subsequently, the theoretical results are compared in the second part of this work which is dedicated to a corpus analysis. We outline the frequency of chosen periphrasis in corpus in different types of documents but also the Czech translations. For this purpose, we were working with a parallel corpus InterCorp, more precisely Spanish and Portuguese subcorpus, but also with monolingual Spanish corpus CREA and monolingual Portuguese corpus Corpus do Português. In this part we have chosen the following periphrasis for the analysis: tener + participle, llevar + participle, estar + participle and salir + participle in Spanish and ter + participle, ficar + participle and sair + participle in Portuguese. In both languages we have chosen both active and passive resultative periphrasis.
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Business and marketing strategy of four-star hotel in Prague
Holíková, Sandra ; Jenčková, Jiřina (advisor) ; Kvítková, Zuzana (referee)
Master's thesis deals with the formation of business and marketing strategy with application to specific four-star hotel in Prague. First part is focused on basic definitions and importance of accommodation in tourism industry, followed by summary of theory needed for development of quality strategy. Practical part is dedicated to analysis of external and internal environment of the hotel, analysis of its competition and proposals to supplement the current business and marketing strategy.
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The winery JOHANN W
Schwarzová, Markéta ; Zelený, Lubomír (advisor) ; Fröhlichová, Lenka (referee)
The aim of this dissertation is, at first, describing the theory of the business plan, how the plan should look like, what it should contain in particular points. In the second, practical part I worked out the business plan for the Winery JOHANN W with using this theory. Excluding the basic summary of the business opportunity is a part of this work elaborately worked out the marketing and business strategy, the analysis of the market and the competition, the financial plan and described and evaluated risks of the project. In conclusion is here the implementation plan created, which should show the way to the set aims, mainly in the turistic sphere, which isnt developed for now. This business plan is primarily established for internal using of the Winery JOHANN W and of the author.
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Volleyball as a part of P.E. lesson at grammar schools
Urbančík, Michal ; Pokorný, Ladislav (advisor) ; Jahodová, Gabriela (referee)
Volleyball as a part of P.E. lesson at grammar schools Summary The aim of this thesis is to summarize issues about teaching volleyball during P.E. lessons at grammar schools. The core of this work lies in the empirical part, whose goal is to answer research questions about the form and the extent of teaching volleyball, students' preferences concerning this sport, and determining a methodical model of teaching volleyball. In the theoritical part you can find basic rules, six basic skills, information about formations and combinations, which are used in the game. The research part deals with determining of various hypothesis and they are either confirmed or disproven. The research methods used in this section are a questionnaire and an experiment itself. The last methodical part analyses training units of the experiment. As a result, voleyball lessons for boys at grammar schools are covered. The main contribution in this part is the elaboration of a model program consisting of 12 training units, which can be used by teachers in P.E. lessons. Key words: Grammar school, team sport, volleyball, physical education, basic skills
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Foreign Trade - Case study of Brasil
Poche, Benedikt ; Maitah, Mansoor (advisor) ; Radka, Radka (referee)
Aim of my thesis with theme Foreign trade study case of Brazil is a complex analysis and evaluation of forein trdade of Brazil in a particular time including social economic analysis of environment. Diploma thesis is composed of theoretical and practical part. Theoretical part explains concrete terms and context of international trade. Practical part analyzes international trade of Brazil with its development and changes in territory and commodity sphere. Practical part also includes mutual goods exchange with it`s main partners aimed on commodity structure of export and import. Final chapter concludes overall summary
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