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Analýza informací potřebných pro ocenění nemovité věci
HRUBÝ, Štěpán
The aim of my diploma thesis was to evaluate the real estate valued by the price and the usual price with the focus on the difficulty of obtaining the documents and information needed for valuation. In the theoretical part, I described the basic terminology for real estate valuation and provided a detailed list of the valuation documents. In the practical part, I made a complete expert report in the Delta-NEM program, and to its sub-sections I presented the possibilities for obtaining information about its creation.
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Creation of maps and plans for use in sports and leisure - Hiking and climbing
HRUBÝ, Štěpán
In this thesis there are designed new turist and climbing routes in Novohradske hory region. The thesis also describes application of cartography for mapping tourist and climbing routes. Designed routes are individually described in the text. Methodics of the thesis was taken from cartographic principles, tourist and climbing methods. Introductory chapters characterize solved areas from physical and geographical point of view and provide basic information about specific region. Furthermore there are described interesting places in Novohradske hory. Next key part is methodics of implementation of the technical part. At the end of the thesis is the final concept of climbing and tourist routes. The graphical part and photographs are listed in attachments.
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The changes of tax law in connection with private law recodification
Hrubý, Štěpán ; Tepperová, Jana (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on assessment of changes in tax law arisen in connection with private law recodification. The first part is focused on private law development in the Czech Republic because the new Civil Code follows historical private law regulation in many ways. The second part is focused on description of possible situation that could occur if the tax law has not been adjusted to private law recodification. The key issue is the assessment of tax solution of chosen recodification changes with pointing out possible obscurities in the tax law.
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Income taxation of old-age pensioners
Hrubý, Štěpán ; Slintáková, Barbora (advisor) ; Teklý, Lukáš (referee)
Presented bachelor thesis is focused on income taxation considering senior population. The scope of this work was either amendment of income taxation for 2011 closely related to old-age pensioners. The introduction briefly describes conditions of old-age pensioners with respect to approval requirements of old-age pension and currently to their economic activity. The second chapter summarizes the knowledge of law when taking into account pension taxation and income coming out of economic activities. The end part is focused on amendment directing pension taxation when having more than one income with gainful occupation and permanent hire. The aim of this work was to summarize and review the entire conditions incidental to income taxation considering people at retirement age with respect to old-age pensions and in addition to point out the differences between income taxation coming out from senior gainful occupation and notably, to find out expected divergences at income retirement for seniors within 2011.
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