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Selection of a Business Form from the Perspective of Income Tax Burden Optimization
Heger, Tomáš ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis focuses on the appropriate choice of business forms and defines the most effective tax optimization for subjects, which operate in the Czech economic environment. The thesis displays a tax liability for selected forms of business and compares it with the current state of the examined subjects. In the conclusion, you can find several proposals, which should bring the taxpayers the most appropriate solution of dealing with tax obligations.
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Testing the function of the shoulder girdle in wild water slalom, Comparison of groups with the history of shoulder girdle injuries and without injuries
Heger, Tomáš ; Kozel, Jakub (advisor) ; Šebek, Milan (referee)
BACHELOR THESIS ABSTRACT First name and surname: Tomáš Heger Supervisor: Mgr. Jakub Kozel Title of the bachelor thesis: Testing the function of the shoulder girdle in wild water slalom. Comparison of groups with the history of shoulder girdle injuries and without injuries Abstract: This bachelor thesis deals with the objective assessment of the influence of shoulder girdle injury on its functional status in wild water slalom using the UQYBT and CKUEST test. The bachelor thesis is divided into theoretical and practical parts. The theoretical part of the thesis is devoted to the shoulder gridle, its anatomy, kinesiology and the problems of its most common injuries in canoe slalom athletes together with the introduction of the basic characteristics of canoe slalom and the functional tests used in this thesis. The practical part of the thesis focuses on testing and comparison of a group of actively competing slalomers with a history of injury and a control group. A total of 14 probands participated in the testing who were divided into control and study groups. The probands in the study group had a history of shoulder injury while the control group did not. Subsequently, testing of the study and control groups was performed using the CKUEST and UQYBT test. Based on the evaluation of the results and comparison of...
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The relationship between level of imagination and performance in white water slalom.
Heger, Tomáš ; Bílý, Milan (advisor) ; Busta, Jan (referee)
Title: Relationship between level of imagination and performance in wild water slalom. Tasks: The main task of this work is to assess the existence of a dependence between the duration of the imagination of performance and performance itself. Furthermore, to find out which of the two ways of imagination is more accurate for the imagination in water slalom. The first way is the imagination without movement. Proband imagines the track at rest without moving. The second way is the imagination associated with movement. Here, the proband combines the idea with paddling on flat water. Techniques: Predictive correlation research method. We compared the results using correlation analysis. Results: The results from the model training in Prague Troja were processed using basic descriptive statistics and to determine the relationship between the imagination and the performance of the competitor by correlation analysis using Spearman's correlation coefficient. The statistically significant dependence (rs = -0.280, resp. rs = -0.183) between the times of imagination and the times of real rides was not proved for the set of competitors in the C1 men category (N = 9). The average time difference between imagination without movement and real run was 9.45 s. The average time difference between imagination...
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Selection of a Business Form from the Perspective of Income Tax Burden Optimization
Heger, Tomáš ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis focuses on the appropriate choice of business forms and defines the most effective tax optimization for subjects, which operate in the Czech economic environment. The thesis displays a tax liability for selected forms of business and compares it with the current state of the examined subjects. In the conclusion, you can find several proposals, which should bring the taxpayers the most appropriate solution of dealing with tax obligations.
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