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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);...
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International double taxation
Körbl, Hugo ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
práce v anglickém jazyce International double taxation International taxation is a very large topic. It is possible to write hundreds of pages about this subject but there will still be many problems which will be waiting for their solution. This theme is also very interesting and in this time very actual. I am sure that importance of international taxation will be highly raising in the future. This is caused by high intensity of the mobility of people and corporations, capital, services, and property but on on the other side it is caused also by still higher and higher number of tax evasions. The states are then forced to make a larger effort in cooperation between them and also to try to prevent the tax evasions. Double taxation agreements should be considered as a good solution for prevention of tax evasions and also mainly only these treaties can assure fair distribution of paid taxes between the states. It wasn't possible to make comprehensive analysis of this large subject in this relatively short thesis. So I decided to focus only on some issues of international double taxation. I was trying to choose issues which make often problems in application or issues which I am considering as very interesting. Sometimes the work on my thesis was not easy because of high number of different opinions....
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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and Slovakia)
Důjková, Zuzana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
75 Resumé v anglickém jazyce a klíčová slova Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and the Slovak Republic) My diploma thesis called "Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and the Slovak Republic)" focuses mainly on the differences between legal regulation of system of income taxation in the Czech and Slovak Republic. Whereas a business company could be considered solely a legal entity, a member of a business company could be an individual as well. Therefore both areas of income taxation - personal and corporate income tax - are included into the comparison in this diploma thesis. After the introduction the thesis is divided into seven chapters. The first one describes the most important characteristics of particular business companies as they are stipulated in Act No. 513/1991 Coll., Commercial Code, as amended. I have introduced the key features of the most known legal forms of business companies - general partnership, limited partnership, limited liability company and joint stock company. The legal regulation of these types of business companies is similar in the Czech and Slovak Republic. The second chapter deals with legal regulation of both personal and...
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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Nováková, Karolina ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
1 Summary The topic of this diploma thesis is taxation of companies' income. The aim of the thesis is to describe and introduce question following from the application of income tax act to the companies. The accent is put on the taxation of dividends. Taxation of companies' income plays a vital role in decision making process of domestic as well as foreign investors where to invest their finances. The thesis is focused on the analysis of Czech tax legislation made through a comparison with the Slovak basic tax legislation. The first chapter deals with the delimitation of core concepts related to the taxation of incomes. It focuses on the income tax act, aspect of natural person's taxation and artificial person's taxation. The second chapter is concerned of characteristic related to taxation of personal companies and stock corporations. The third chapter presents basic terms of dividend's taxation on the domestic as well as on the international level such as the core concept of dividend or tax domicile. The fourth chapter examine the European tax legislation and harmonization of tax legislation within the European Union. The fifth chapter illustrates taxation of domestic payment of dividends and its characteristics related to the natural and artificial person as recipients of dividends. The sixth chapter...
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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Boháček, Pavel ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
87 Resumé This diploma thesis named "Taxation of income of companies and their participants (comparison of legal regulations in the selected EU states - the Czech Republic, Slovakia and Poland)". The thesis is divided into a theoretical and practical part. Chapters 1 - 6 form the theoretical part and chapters 7 - 9 form the practical part. The theoretical part contains a definition of tax, possible division of taxes, definition of a tax system and description of the structure of tax systems in the selected EU states, namely in the Czech Republic, Slovakia and Poland. Afterwards, I define the main legal sources relating to taxation of companies and its participants in the above mentioned states as well as relevant international treaties on avoidance of double taxation. This is followed by a brief theoretical description of basic concepts in the tax theory - tax object, tax base and tax maturity. Another chapter pays attention to the importance of international treaties on avoidance of double taxation and to explanation of the main principles of the methods on elimination of double taxation. Chapters 5 and 6 contain legal definition of various types of companies, characteristics of the possible participants in relation to these types of companies and a legal definition of the term "resident" from the...
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Air Search and Rescue Service
Novotný, Petr ; Fiala, Miloš (advisor) ; Vilášek, Josef (referee)
Title: Air Search and Rescue Service Objectives: The aim of this thesis is the description of the Air Search and Rescue Service - SAR and Helicopter Emergency Medical Service in the Czech Republic. Methods: The thesis used a method of recherche of available sources, collecting data from available literature and its subsequent analysis and synthesis. Results: The result of this thesis is the description of the Air Search and Rescue Service - SAR and Helicopter Emergency Medical Service in the Czech Republic. Keywords: Search, rescue, service, plane, helicopter
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Ownership of land and its transfer with respect to tax legislation
Šaštinský, Petr ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
- 79 - OWNERSHIP AND TRANSFERS OF ESTATE IN TERM OF TAX LAW The subject matter of this graduation thesis is the ownership and transfers of estate in term of tax law. I would like to remark preliminary, that I did not deal only with separate estate in this thesis, but rather real estate as such. The main reason for choosing this subject matter is definitely its interesting character and constantly developing legal regulations of these questions. The choice of this subject matter makes me possible to involve two various branches of law, financial law in term of property tax and civil law in term of the ownership and transfers of real estate. With regard to high frequency of changes and the continual enactment of amendments of corresponding legislation, this thesis is elaborated in compliance with legal form valid in the half period of taxation of the year 2008. The whole thesis is divided into seven chapters. The first chapter deals with real estate and its related terms, such as an estate, building, building structure, flats and non- residential premises. Another chapter offers the insight into the questions of the right of ownership and joint ownership and its acquisition and possible difficulties. It also gives the insight into the area and functioning of real estate register and principles which this...
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