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The validity of climbing specific tests to the climbling performance
Řehoř, Marek ; Baláš, Jiří (advisor) ; Strejcová, Barbora (referee)
Name The validity of specific tests of flexibility toward climbing performance Goal To attest the validity of specific tests of flexibility in climbing Method 202 subjects were measured, of this number 136 were men 176,8 cm ± 8,9 cm tall and weighing in at 68,9 kg ± 12,0 kg and 66 were women 168,2 cm ± 15,2 cm tall and weighing in at 62,8 kg ± 13,1 kg. Specific flexibility was measured through three tests: bent knee foot raise test, straight knee foot raise test and foot loading test. The degree of validity of tests has been expressed by the correlation between the climbing performance and the results of the specific flexibility tests. Results All the tests were showing medium dependence to the climbing performance with the correlating coefficient values being: bent knee foot raise test r=0,49, foot loading test r=0,49 straight knee foot raise test r=0,44. These correlating coefficients were calculated from the relative values of test results by averaging the left and right foot results and dividing the resulting number by the height of the subject. Summary Tests used are a suitable indicator of climbing specific flexibility. Keywords Validity, flexibility, sport climbing
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Transfer pricing
Řehoř, Marek ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Transfer pricing Abstract The thesis focuses on transfer pricing which falls within a scope of international taxation. The aim of the theses is to define transfer pricing, describe transfer pricing rules and to assess these rules. The first part of the theses focuses on international taxation, especially BEPS. Double tax treaties and ATAD directive are further described. The second part of the diploma theses focuses on transfer pricing from international perspective. Transfer prices are prices agreed between associated enterprises. The fundamental concept of transfer pricing is arm's length principle. The prices agreed between associated enterprises should equal to prices which would have been agreed between independent parties. The arm's length principle is included within the double tax treaties. The theses further focuses on OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, especially comparability analysis and transfer pricing methods, which are used for setting up of transfer prices. The third part of the theses focuses on transfer pricing rules from the Czech perspective. The respective rules are included within the Income Taxes Act and legally non-binding guidance, which follow the international rules. The Czech Tax Authorities increase their attention on...
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The validity of climbing specific tests to the climbling performance
Řehoř, Marek ; Baláš, Jiří (advisor) ; Strejcová, Barbora (referee)
Name The validity of specific tests of flexibility toward climbing performance Goal To attest the validity of specific tests of flexibility in climbing Method 202 subjects were measured, of this number 136 were men 176,8 cm ± 8,9 cm tall and weighing in at 68,9 kg ± 12,0 kg and 66 were women 168,2 cm ± 15,2 cm tall and weighing in at 62,8 kg ± 13,1 kg. Specific flexibility was measured through three tests: bent knee foot raise test, straight knee foot raise test and foot loading test. The degree of validity of tests has been expressed by the correlation between the climbing performance and the results of the specific flexibility tests. Results All the tests were showing medium dependence to the climbing performance with the correlating coefficient values being: bent knee foot raise test r=0,49, foot loading test r=0,49 straight knee foot raise test r=0,44. These correlating coefficients were calculated from the relative values of test results by averaging the left and right foot results and dividing the resulting number by the height of the subject. Summary Tests used are a suitable indicator of climbing specific flexibility. Keywords Validity, flexibility, sport climbing
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Labour market policies in the Czech republic
Řehoř, Marek ; Pavelka, Tomáš (advisor) ; Adámek, Petr (referee)
This bachelor thesis focuses on the labour market policies in the Czech republic. In the theoretical part the labour market is defined and the issue of unemployment is decribed. Further, labour market policies in the Czech republic are described, especially its tools. In the practical part data on unemployment and usage of labour market policies tools are analysed. Finally, efficiency of the labour market policies in the Czech republic is evaluated. Labour market policies in the Czech republic are efficient, because costs on unemployed persons are in comparisom with expenditure on labour market policies high. Labour market policies in the Czech republic also focuse on vulnerability groups on the labour market as young persons or persons with low skills.
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