National Repository of Grey Literature 809 records found  beginprevious414 - 423nextend  jump to record: Search took 0.00 seconds. 
Students' Relationship to the Nature
Zimová, Eliška ; Novotný, Petr (advisor) ; Jančaříková, Kateřina (referee)
This thesis titled "Students' Relationship to the Nature" deals with the topic of students' relationship to the nature. This relationship is found out on the basis of a questionnaire, which was created by the German doctor and teacher Otto Schmeil in the year 1899. The first part of this thesis contains the definition and explanation of basic concepts related to the subject, such as nature, relationship to the nature, ecology and environmentalism, etc. The second part is dedicated to the research. The original questionnaire comes from the book of Dr. O. Schmeil, that is titled "Über die Reformbestrebungen auf dem Gebiete des naturgeschichtlichen Unterrichts". In 1899 this questionnaire was submitted to 150 respondents in the age of 12-14. The questions in this questionnaire are focused on the experiences of pupils with nature, such as for example: "Have you ever seen how to make cheese?", "Have you ever seen a snail in move?", etc. The same questionnaire was submitted to 405 pupils in nowaday Czech schools that were in the same age composition as the originally questionned were. The final discussion and conclusion is dedicated to a comparison between the replies of the respondents in 1899 and in 2015, and at the same time, in the research from the year 2015 to a comparison between respondents from...
Conditions of dolomitization at selected localities of the Barrandian
Novotný, Petr ; Zachariáš, Jiří (advisor) ; Suchý, Václav (referee)
Research on dolomitic limestones and dolomites from selected localities of the Barrandian, stratigraphically related to the Scyphocrinites Horizon near the Silurian-Devonian boundary, showed the occurrence of two distinct types of dolomite - diagenetic and epigenetic - differing in petrography and genesis. The diagenetic dolomite is quantitatively predominant. It is finely to moderately coarsely grained with crystal size from 20 μm to 450 μm. Crystals of this dolomite form mostly xenotopic and hypidiotopic textures (occasionally even idiotopic). This type of dolomite formed at low temperature and depth by recrystallization of a carbonate mud during early diagenesis, or during subsequent deeper burial. It is also possible that it originated from recrystallization of previously formed syngenetic dolomite. Fine texture of the diagenetic dolomite is a proof of fast dolomitization and of formation of numerous crystallization centers. Very fine-grained variant of dolomite was also detected (forming aphanotopic texture, size of crystals below 0,002 mm). The epigenetic dolomite, also known as baroque or saddle dolomite, is less common than the former one. It forms white, milky-turbid or clear crystals of large dimensions (0.8 - 3.1 mm). The shapes of these crystals are conspicuous, variously twisted,...
Fight against tax evasion
Belková, Martina ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Name of the thesis: Fight against tax evasion Fight against tax evasion has become an all-society and mainly international problem. The task of this thesis is to approach the issue of tax evasion and give analysis of current legislation and measures combating the perpetration of tax evasion in the Czech Republic and abroad. This thesis seeks, inter alia, to describe how the international community, including the Czech Republic, handles with increasingly complex issue of tax evasion and to evaluate effective but also intended measures and their actual importance in connection with fight against tax evasion. The thesis is in addition to introduction and conclusion divided into four chapters. The first chapter of the thesis describes the basic definitions related to taxes and tax system in general. The second chapter deals with the term tax evasion, the causes of its occurrence and its consequences. This chapter also defines the terms closely related to tax evasion, i.e. tax havens and grey economy. The third chapter presents different types of tax evasion in the Czech Republic, with a deeper analysis of value added tax, consumption tax and income tax. The fourth chapter is the most important part of the thesis. It deals with measures taken in order to combat tax evasion in the USA, Organization for...
Using school garden to teach biology in ZŠ Hostýnská school
Sičák, Erik ; Jančaříková, Kateřina (advisor) ; Novotný, Petr (referee)
The thesis aims on complex description of environmental features of ZŠ Hostýnská school ground and evaluating its using for teaching biology. In theoretic part the importance of school grounds for educating is introduced, history of school gardens and current state of their using is described. Next part is focused on current using of school ground and description of its environment. Floristic investigation made by author in 2014-2015 is included. In frequent visits author found and determinated 117 species of vascular plants, which is a sign of relatively high biodiversity. Finally using of school ground is compared with school book and key competences. Plans and suggestions for future improvements are given. Five work sheets with methodic suggestions are included.
Taxation of income of capital companies and their members in the context of international taxation
Štefková, Tereza ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Due to economic globalization, which is reflected, among others, in the development of international economic relations, it is very common that the companies are doing business in countries all over the world. Even if this phenomena is considered as positive in terms of national economies development, the risk of conflict of national laws and emergence of international double taxation is increasing with the expansion of cross-border investments. In connection with this a number of legal issues arise. In this thesis I decided to focus on the international context of the taxation of companies and their members with regard to the matter of international double taxation. To analyze this issue, the thesis is divided into seven chapters. Firstly, I clarify a general outline of the procedure of taxation of capital companies and their members and then explain the possible negative effects of international taxation of incomes. Chapter one present the reader with the issue of income taxes in the tax system of the Czech Republic, then deals with the concept, their position in tax system and shows how taxes can be divided. This chapter offers a view of the current legislation regarding income taxes, both substantive and procedural legislation as well. Chapter two covers the aspects of taxation of income of...
Taxation of income of natural persons (comparison of legislation in the CR and selected EU countries)
Vítová, Jana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
57 9. Summary In my thesis I analyze the legislation on personal income taxes applicable in the Czech Republic, in the Slovak Republic and in a few selected member states of the European Union, with its main purpose to highlight the specificity of the legislation and to state reasons why it is most unlikely to achieve the full harmonization of personal income tax within the European Union. The thesis is divided into an introduction, four main chapters and a conclusion. The Introduction is focused on the reasons of my choice of the topic and I point out the importance of the issue. In Chapter Two, firstly, I analyze the concept of taxation in general, then other individual terms related to the income tax and the specific legislation according to the Act no. 586/1992 Coll., on Income Tax, another tax related legislation, and other specifics of the Czech income tax legislation. Similarly has been continued in Chapter Three, which briefly describes the evolution and the applicable legislation of personal income tax in the Slovak Republic. Chapter Four deals with the harmonization process within the European Union, the methods of elimination of the international double taxation, legislation applicable on this issue in the Czech Republic and mainly it analyzes the personal income tax legislation applicable in a...
Effectiveness of organism recognition using angiosperms as an example
Bukáčková, Alžběta ; Janštová, Vanda (advisor) ; Novotný, Petr (referee)
Students are less interested in science studies in this time. Yet, it is evolving and indispensable field (medicine, genetics). Various fields of biology students are evaluated differently. Botany is not very popular for students and often even for their teachers. More popular may be, for example, human biology, zoology and emerging fields such as genetics. Studying of plants isn't interesting for pupils, memories of learning about plants for them often spending hours with the botanical atlas without practical training in the field or on an excursion. There is a reason to writing this thesis about identification of angiosperms in high school. The thesis deals with different methods used for teaching identification of angiosperm plants at Prague high schools and their effectiveness. It compares the different methods used by teachers of these schools, focuses on with ways of testing plants cognition and the number of species that pupils should be able to recognize. The high school teachers' expectations are compared with the university teachers' expectations of the knowledge of incoming biology students. Effectiveness of teaching was tested by recognizing the required species. Students were asked to recognise the fresh plants. The success rate of students of teachers who use to teach different...
Tax aspects of the immovable property transfers taxation and their property after the recodification of the private law
Horák, Martin ; Boháč, Radim (advisor) ; Novotný, Petr (referee)
The rigorous thesis deals with taxation of against-payment transfers of immovable property and its ownership. In the first part of the thesis the author deals with essential terms related to the topic; the definiton and characteristics of tax, immovable property and forms of immovable property transfers are stated. In the next chapter there are stated tax characteristics including the options of their division accroding to the tax theory, then the Czech tax system is introduced and generally characterised the construction elements of the tax where on their basis there are described further in the thesis particular legal norms. The next part of the thesis deals with legal norms of the taxes themselves which are taxed both against-payment immovable property transfers and immovable property ownership by. First the tax on the acquisition of immovable property is described where the author deals in detail with historical legal norms that precede currently law in force of the tax on the acquisition of immovable property and then analyses the current legal situation. The last part of the chapter provides discussions and suggestions de lege ferenda. The next chapter has the same structure that deals with tax on immovable property. The last chapter provides overview of the taxes that are related to transfer...
Comparison of the results of aerobic exercise testing while kayaking and crank ergometry of upper limbs
Busta, Jan ; Bílý, Milan (advisor) ; Novotný, Petr (referee)
Title: Comparison of the results of aerobic exercise testing while kayak paddling whith crank ergometry of upper limbs. Aims: The aim of the study was to determine the relationship between the results of aerobic execise diagnostics of 6 elite kayakers (white water slalom) when paddling of flat water with crank ergometry of upper limbs. The results obtained when paddling on flat water were also compared with results obtained when paddling in the pool with counter (bachelor thesis). Based on the results we wanted to answer the question about the possible use specific forms of stress diagnosis (spiroergometry) in routine practice of training proces. Methods: We used standardized laboratory spiroergomtry stress test at crank ergometry of upper limbs and spiroergometry stress test when paddling on flat water of the same protocol. To obtain the functional values of physiological indicators in both test we used mobile spiroergometry equipment Cortex Metamax 3B and sporttester Polar. Feedback of probands were identified based on suervey with closed questions. Results: Testing kayakers reached when paddling on flat water the average functional values: heart rate (HR) 188,5 (±8,77) beats per minute, maximal oxygen uptake (VO2max.) 56 ml.kg.min-1 (±6.31); maximum ventilation (VMAX.) 127.31 l.min-1 (±15.16);...
Determining dependencies between the explosive power of the upper extremities and performance in sprint on kayak of white water paddlers.
Fusek, Radomír ; Bílý, Milan (advisor) ; Novotný, Petr (referee)
Title: Determining dependencies between the explosive power of the upper extremities and performance in sprint on kayak of white water paddlers. Aims: Determine the relationship between the explosive power of upper limbs and trunk, as demonstrated by selected exercises in the gym with a performance at the sprint distance of 40 meters in calm water. Methods: Explosive power of upper limbs and trunk were tested through devices Myotest® Pro 2 in exercises bench - press, bench - pull and pull - ups. Sprint on 40 meters was measured manually by three timekeepers, the final time was the average time. Relationship between performance in the sprint and explosive strength was assessed through Pearson correlation coefficient. Results: There was found moderate degree of dependence in some indicators of explosive power detected by Myotest® Pro 2. Specifically, the maximum force in the exercise bench - press (-0.42) and the pull-up (-0.42) and the maximum repetition speed at an exercise bench - press (-0.51). For other indicators, there was no evidence or only a very low level of correlation dependencies. The results, however, evident that the sprint fastest probands achieved in the majority of the measured values explosive force well above average results. Since it was a pilot research, we can not draw firm...

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