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THE TECHNIQUE AND TACTICS OF SAFELY RUNNING VARIOUS WATERFALL TYPES ON KAYAK
Klaus, Jan ; Novotný, Petr (advisor) ; Bílý, Milan (referee)
Title: THE TECHNIQUE AND TACTICS OF SAFELY RUNNING VARIOUS WATERFALL TYPES ON KAYAK Purposes: The purpose of this thesis is to introduce the proper technique and tactics of running technical sections of rivers to intermediate and advanced kayakers, focusing especially on waterfalls and other river features with a significant vertical drop. The aim is to familiarize readers with this topic in a complex manner; to present them comprehensive information in order to have a better understanding of running technical sections of rivers on a kayak with an emphasis on safety and prevention of undesirable situations. Methods: This bachelor thesis is based on a literature review, and does not contain experimental suggestions. It is a qualitative research that has been tested and completed by the author and other active kayakers. The conclusions were made without any quantitative experiments or statistical analysis. This work was created by gathering relevant information from other professional and experienced sources and documenting it. Key words: Kayak, technique, tactic, kayak stroke, waterfall, water hole, slide, safety, whitewater, wildwater, boof, plugin, stomp
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Two-cylinder four stroke spark ignition flat engine
Dragoun, Jan ; Novotný, Pavel (referee) ; Píštěk, Václav (advisor)
This thesis deals with the possibilities for realization of the crankshaft-cylinder four-stroke gasoline engine is flat, usable in the urban vehicle. In the work described stresses exerted on the crank mechanism can balance the crankshaft, torsional stress and strength calculation method of control. In the final part of this work is outlined proposal for implementation of the crankshaft.
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Issues of transfer pricing
Drobová, Barbora ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
ISSUES OF TRANSFER PRICING Transfer pricing is a very discussed topic of recent years, both by tax subjects, tax advisors as well as by tax administrations. This is due to activities of OECD and the European Union in this area, as well as due to increase in number of tax audits focusing on transfer pricing. The key documents are rules issued by OECD in the form of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which is being constantly revised and supplemented, the latest revision being issued in 2017. In the narrower terms, transfer pricing may be defined as prices for transactions between connected (related) parties. In broad terms, transfer pricing may be defined as any and all transactions between connected (related) parties including in particular transfer of goods, providing of services, transfer and other transactions concerning intangibles, cost contribution arrangements and business restructurings, as well as related tax administrations procedures when deciding on tax duty in connection with the transactions performed between the related parties and the transfer pricing documentation. In the first and second part of this thesis I am outlining the historical progress in activities of OECD in the area of transfer pricing since the first report issued...
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Taxation of income of business companies and their members (comaparison of legislation in the CR and selected EU countries)
Stratil, Jiří ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
This thesis compares the tax legislation of business corporations and their members in Czech and Austrian law. The aim of the thesis is to describe different taxation systems of business corporations in the Czech Republic and in Austria, and to compare certain aspects of their taxation regimes, and to draw conclusions and de lege ferenda recommendations from performed comparison. The initial part of this thesis briefly describes business-related aspects of Czech and Austrian business companies, because these aspects form the basis and are a prerequisite for understanding of their taxation. The merits of this thesis begins with a description and an analysis of the elements of corporate income tax in the Czech Republic, followed by a more detailed analysis of selected non-tax deductible expenses. The following part relates to a particular taxation regime of Czech business companies and to the determination of the corporate income tax of Czech resident taxpayers. This part is divided into income taxation of capital companies and their members and shareholders and into income taxation of partnerships and their members. Practical knowledge is also mentioned. The following part of the thesis is dedicated to Austrian tax law. The elements of Austrian corporate income tax are also described and analysed....
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Background for the development of a methodological manual for the rafting course and education in the field of population protection and needs of Integrated Rescue System
Moulík, Jiří ; Novotný, Petr (advisor) ; Bílý, Milan (referee)
Title: Background for the development of a methodological manual for the rafting course and education in the field of population protection and needs of Integrated Rescue System Purpose: Based on the selection of sources, the gathering of information and the final sythesis of findings, the aim of this paper is to create basis for the development of a methodological manual, designed to fulfill a thematic plan for the 'Rafting and whitewater rescue aimed at the protection of population' course and for the needs of the Integrated Rescue System. Methods: The paper adopts a retrieval perspective. The main method used in the paper is the search for sources containing relevant information and the selection of the data in order to create documents, which will help with the creation of a methodical manual. This manual is to be included in the educational system of the Integrated Rescue System and will also be used for educational purposes in the field of Protection of population in the Czech Republic. Key words: rafting, technique, tactics, strokes, rescue whitewater, protection of the population, integrated rescue system
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Medow Plants in Drowing
Lupińská, Lucie ; Novotný, Petr (advisor) ; Hrouda, Lubomír (referee)
The bachelor thesis deals with the artwork of scientific drawing, characterizes the individual types of scientific illustrations and describes the art techniques used in this field. It defines the relationship between the scientific and literary illustrations. The work focuses on botanical illustration, the development of botanical drawings in the 19th and 20th centuries and its future. It also deals with the specifics of botanical illustrations and procedures for the artistic processing of the plant masterpiece. In the second part of the bachelor thesis are described specific plant species, which are authored as their own example of botanical drawing.
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