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Highway tax and its legal regulation
Tykalová, Štěpánka ; Karfíková, Marie (advisor) ; Novotný, Petr (referee)
Topic of my thesis is "Highway tax and its legal regulation". I was brought to this topic by the fact that taxes are constantly current, very important. Through my work I wanted readers to become acquainted with the Highway tax which exists in our country. After all, each of us is an economist to a certain extent and each of us also pays part of his income to the state by means of taxes. That is why we should be interested in how the taxes are constructed and from what they are paid. The aim of my work is to introduce legal framework of the highway tax, reveal its strengths and weaknesses, highlight some key institutes, compare Czech, Slovak and German legal framework of the tax, and so to inspire to efficiency improvement of the Czech legal framework. The work is divided into five chapters. The first chapter serves as an introduction to the topic. This chapter deals with the elementary questions of the Highway tax. I focused mainly on its importance, characteristics and status in the Czech Republic. An important part is a history and overview of the amendments to the Highway Tax Act. The legal framework in the EU is also introduced in this chapter, as well as summary of legislation, international treaties and regulations of administratives bodies in our country. In the second chapter I describe...
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Legal position and activities of the Czech National Bank
Koutná, Jana ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Legal status and activities of the Czech National Bank This thesis focuses on the legal aspects of the position of the Czech National Bank and its activities. The aim of the work is to describe the Czech National Bank as an indispensable and irreplaceable institution. Given the scope of the issue is the work written to provide an overview of the most important facts. The work is divided into an introduction and four chapters, the conclusions and list of sources. In the introduction the author justifies the choice of the topic of the thesis, sets out the basic objectives of the work and gives a brief outline description of each chapter. In the first chapter the author introduces the reader to the development of central banking in our country from the Austro - Hungarian Empire until the establishment of the independent Czech Republic. The second chapter deals with the legal status of the Czech National Bank. The author describes the Czech National Bank as a constitutional body and defines its relationship to other constitutional authorities, appointment and dismissal of members of the board, and mentions the concept of independence of the Czech National Bank. The third chapter is devoted to the question of a possible euro adoption in the Czech Republic and the Czech National Bank's relationship to...
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Nature Trail in the Klanovice Forest with Support ICT
Peterka, Štěpán ; Jančaříková, Kateřina (advisor) ; Novotný, Petr (referee)
This diploma thesis has aimed to elaborate a nature trail in the area of Klánovice Forest, which is the part of a nature park Klánovice - Čihadla in the eastern part of Prague and to complete the trail with electronic educational materials. The nature trail itself will consist of tagg stops enabling visitors to download texts and materials into their cell phones or tablets. The texts of the stops are supplemented with educational presentations, school work sheets and field work sheets. The content of the stops and related teaching materials have been prepared in accordance with systematic teaching of natural history and biology at primary schools and lower grades of grammar schools. The thesis also contains the results of a questionnaire survey of pupils' attitudes towards the use of modern technology at class; 213 questionnaires have been evaluated in total in the years 2008, 2009, 2011 and 2013. The last part of the thesis and appendices contain own texts of stops and related educational materials. In spring 2014 this trail will be realized and educational materials will become a part of the texts on the individual stops and will be available to wide public. Key words: Klánovice Forest, field trip, nature trail, electronic educational materials
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Transfer pricing between related parties and its issues
Čech, Prokop ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Transfer pricing between related parties and its issues As the globalization of the world continues, and as the companies are merging into multinational enterprises, the number of transactions between related parties under circumstances that would not be concluded between unrelated parties is rising. The correct application of transfer pricing between related parties ensures that the transactions are concluded as it would have been between unrelated parties. More and more attention is paid to issue of transfer pricing, frequently in connection with tax planning and tax optimization, which is partly misleading. The tax consequences of transfer pricing are nonetheless substantial. The purpose of this thesis is to analyse transfer pricing issues in the Czech Republic in the context of international rules and standards as set by international organizations, mainly Organization for Economic Cooperation and Development (OECD), United Nations (UN) and European Union (EU), primarily from the tax perspective. The thesis is composed of 11 chapters. In first chapters the thesis describes the basics of transfer pricing, the concept of related parties, arm's length principle, transfer pricing methods and transfer pricing documentation. The next chapters are mainly focused on international transfer pricing...
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Taxation of income of natural persons (comparison of legislation in the CR and selected EU countries)
Boušková, Natalie ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Taxation of Personal Income (a comparison of the legislation in the Czech republic and selected countries of EU) The topic of taxation of personal income has been chosen by the author of this diploma thesis. The original purpose was to describe and analyze the legislation in two states, Czech Republic and Slovak Republic, which had existed as a common state more than 70 years in the 20th century. Therefore it could be interesting to follow up, what had happened during the last 20 years after the disintegration of the common state. This thesis is divided into five parts (including an introduction and a conclusion), which are generally subdivided into the chapters and subchapters. The thesis was written in accordance with the law applicable on the 1st October 2013. In the first part of the thesis, the author deals with the Czech laws regulating an income tax of individuals. She defines and briefly explains an essential terminology related to that part of legislation including some proposed amendments of the Acts. As a main source the Law on Income Taxes, no. 586/1992 was used. It is important to highlight also the chapter number 4 which is focused not only on the Czech territory, but which analyses the problem with an international double taxation of worldwide incomes of a natural persons, including...
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Time limits in tax administration
Alexa, Karel ; Marková, Hana (advisor) ; Novotný, Petr (referee) ; Karfík, Zdeněk (referee)
Time limits in tax administration Time limits have an irreplaceable role in law. They are of a crucial importance especially in situations where a certain act (exercise of a right or a fulfillment of obligation) is limited by time so that after a certain time expiration it is possible to state that such an act was not performed and thus to draw legal consequences hereof. The main purpose of a time limit is the demarcation of the state of uncertainty as to whether the act will be performed or not and thus to determine either the legal consequence of the performance of the act or the consequences of the default of time. It is clear that the tax proceedings legislation also needs its time limits. Quite frequently it is necessary to set a certain time period for the performance of an act. This time period is set by a time limit. Otherwise it would be only possible to state that an act has already been performed or not yet been performed. It would however not be possible to state that the act was supposed to be performed, i.e. if a person who could have acted or was supposed to act, in fact did not act, the whole process of administration of taxes would come to a deadlock. The aim of this thesis is, firstly, to generally analyze the concept of time limits. The legal sciences deal with the general...
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Analysis of strenght training of rock climbers - campusing
Malý, Jiří ; Kračmar, Bronislav (advisor) ; Novotný, Petr (referee)
Title: Analysis of strenght training of rock climbers - campusing Objectives: The main objective of this work is to determine time and space characteristic of working muscle chains of upper body during training on campus board and climbing on vertical wall. Comparing basic exercise by measuring EMG signal in combination with cinematographic analysis synchronized with video record, to analyse coordination markers of muscle work in selected area of movement system. Methods: In our thesis we used a method of analysis and a method of comparison. We apllied the method of analysis in research of campusing movement and the method of comparison in comparing the basic climbing movement and basic campusing. Results: It is possible to define campusing as movement in vertical axis, which is executed by three times faster muscle chains activation compared to basic climbing on vertical wall. Movement is realized by upper limbs, by changing positions of one point holding position and two point holding position. In both activities measured muscles are wireing in similar mode, during campusing the musculus pectoralis major and the musculus triceps brachii are faster in start of their activity compared to climbing on vertical wall. Keywords: sport climbing, muscle chains, electromyography, campusing
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The tax system and agreements on the avoidance of double taxation
Kohoutová, Petra ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
1 Abstract: The tax system and agreements on the avoidance of double taxation This diploma thesis "The tax system and agreements on the avoidance of double taxation" is focused on practical issues in the field of using international corporate structure in order to decrease the tax liability applicable on entrepreneurs. The diploma thesis includes the basic description of the legal rules applicable in the Czech Republic, such as acts and also international treaties. In the field of EU law, the diploma thesis described briefly EU directives based on which it is possible to transfer dividends, interest and royalties between mother and daughter companies without withholding tax payable in the Czech Republic. International treaties described in this diploma thesis were double taxation avoidance treaties between the Czech Republic and Cyprus and between Cyprus and Seychelles. First part of the diploma thesis is describing legal regulation of income taxes applicable in the Czech Republic. It is aimed mainly on interests, dividends and royalties. The first part of the diploma thesis is of theoretical nature which gives basics for the second and third part which practically analyze possibilities to decrease tax burdens of entrepreneurs. Second part of the diploma thesis brings analysis of individual model situations...
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Selected Plants of the Rose Family (Rosaceae) and their use within Teaching of Biology
Kučerová, Jana ; Skýbová, Jana (advisor) ; Novotný, Petr (referee)
Selected Plants of the Rose Family (Rosaceae) and their use within Teaching of Biology The main topic of this bachelor thesis are plants of the Rose Family (Rosaceae).The thesis is divided into several parts. Firstly the general characteristics of the family are introduced. At the following part there is analysis of textbooks for elementary and secondary schools in terms of representation of plants from Rose Family (Rosaceae), whose purpose was to determine what information the reader will learn about the family and its individual representatives from the textbooks mentioned. Plants, herbs and woody species which occur in the textbooks the most are further characterized in details. There is their description, information about expansion, application in medicine, there are stated some interesting points from history, but also explanation of their educational use in teaching. The work is complemented by suggestions for laboratory exercises and worksheets for pupils of elementary schools and students of secondary schools. Key Words: Rose family (Rosaceae), Analysis of textbooks, individual representatives of Rose Family, didactical topics
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