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Transfer prices: meaning and definition from constitutional law perspective
Hájek, Jan ; Marková, Hana (advisor) ; Mrkývka, Petr (referee) ; Sejkora, Tomáš (referee)
140 Transfer prices: meaning and definition from constitutional law perspective Abstract The thesis deals with the problem of the definition of transfer prices in the substantive tax law, which in general terms it puts in connection with the constitutional requirements arising from the theory of law and normative formation. Thus, the basic grounds for the regulation of transfer pricing in Act No. 586/1992 Coll., on Income Taxes and the OECD Model Double Tax Convention as primary sources of law, legislative definition of this area in domestic and international tax law are defined. These are further elaborated into the detailed level of the methodology of determining the transfer price, which follows from the Instruction of the General Tax Directorate D - 34 and the OECD Transfer Pricing Guideline, and are also subjected to a critical examination in terms of their legal bindingness, position in the legal system, but also from the perspective of the rule of law maxim in the sense of the clarity of the law and its predictability. On the basis of the submitted argumentation, it is concluded that none of the above-mentioned documents defining the procedure by which the transfer price is to be determined is a binding source of law a limine and will always constitute only a non-binding instruction or guide to its...
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Constitutional and Legal Aspects of the Development of the Party System in Chzechoslovakia after 1989
Nosek, Jakub ; Švec, Kamil (advisor) ; Marková, Klára (referee)
This bachelor thesis is focused on democratic transition and forming of pluralist political system at the federal level of Czechoslovak federal state which took its start during so called velvet revolution in November 1989 and meant rejection of previous not competitive model of one party rule which did not accepted real opposition and have only tolerated satellite political parties to Communist party of Czechoslovakia, that did not opposed its monopolist model of government. After fell of the communist regime gradually emerged and crystalized a pluralist party system. First part of this thesis is focused on theory of democratic transition and consolidation subsequently there is space dedicated to the theory of political parties and party systems. Second part is single case study dedicated to description of the Czechoslovak transition with regard to theoretical concepts of the theory of democratic transition and consolidation and through content analysis of relevant laws and constitutional laws are observed emergence and subsequent forming of pluralist party system at the federal level of the Czechoslovak Federative Republic. Powered by TCPDF (www.tcpdf.org)
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Aspect of ice-hockey kids recruitment
Plíšek, Jan ; Perič, Tomáš (advisor) ; Vojta, Zdeněk (referee)
Title: Aspect of ice-hockey kids recruitment Goals: Main goal of this thesis was to find out, how enrolment days affect the decision of parents, whether their kid starts going on ice hockey trainings regularly. Furthermore, if coaches consider these reasons significant. Method: Data were acquired with quantitatively by questionnaire. Questionnaires were created in two versions - for coaches and for parents and then they were distributed in electronic form. They contained four parts, which aims to obtain necessary data for answering exploratory questions. Results: Identifying of base aspects, which have impact on parents and children and could affect the successibility of the enrolment days. With the results as a base were created recommendations for practice. Key words: Children, parents, recruitment, promotion, ice hockey, clubs, aspects
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Selected aspects of intensively cultured European whitefish (Coregonus maraena, Bloch) and peled (Coregonus peled, Gmelin)
ŠEBESTA, Roman
Maraena whitefish and peled are considered to be economically important fish species. This Ph.D. thesis deals with testing of selected aspects which show potential for improvement of quality and effectivity of larvae and juveniles of both fish species in recirculating aquaculture systems. The whole Ph.D. thesis includes 9 chapters described in 125 pages. In chapters 2-8, there are described the individual factors which can influence quality of intensive rearing of mentioned fish species. The effect of light intensity and tank wall colour on growth and survival of peled larvae is tested in chapter 2. The effect of different temperature on growth and survival of maraena whitefish larvae is presented in chapter 3. The effect of various stocking density on growth and survival of maraena whitefish larvae is given in chapter 4. The influence of different feeding strategy on survival, growth, and intestine and liver development of maraena whitefish larvae is being shown in chapter 5. The effect of various weaning time and co-feeding duration on growth and survival of peled larvae is described in chapter 6. The effect of variable water oxygen saturation on growth and haematological profile of peled juveniles is shown in chapter 7. The prevalence of deformities in intensively reared peled and comparative morphometry in intensively reared fish compared to pond-reared fish is described in chapter 8. Ph.D. thesis contains important advices which can be used in fishery practise and at the same time they can prevent from elevated fish mortality.
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Constitutional and Legal Aspects of the Development of the Party System in Chzechoslovakia after 1989
Nosek, Jakub ; Švec, Kamil (advisor) ; Marková, Klára (referee)
This bachelor thesis is focused on democratic transition and forming of pluralist political system at the federal level of Czechoslovak federal state which took its start during so called velvet revolution in November 1989 and meant rejection of previous not competitive model of one party rule which did not accepted real opposition and have only tolerated satellite political parties to Communist party of Czechoslovakia, that did not opposed its monopolist model of government. After fell of the communist regime gradually emerged and crystalized a pluralist party system. First part of this thesis is focused on theory of democratic transition and consolidation subsequently there is space dedicated to the theory of political parties and party systems. Second part is single case study dedicated to description of the Czechoslovak transition with regard to theoretical concepts of the theory of democratic transition and consolidation and through content analysis of relevant laws and constitutional laws are observed emergence and subsequent forming of pluralist party system at the federal level of the Czechoslovak Federative Republic. Powered by TCPDF (www.tcpdf.org)
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Selected aspects affecting the issue of surogate maternity
NĚMCOVÁ, Kristýna
The Bachelor thesis deals with the problematics of surrogate maternity, firstly focused on theory, which describes legal, ethical and psychosocial aspects having influence on surrogacy, secondly is focused on practise. Through qualitative research find out attitude of social workers who work with social and legal child protection to this problematic. The thesis solves problematic aspects in application of surrogacy in practise use from the legal and ethical side and psychosocial consequences including attitudes of workers with social and legal protection. This thesis should point out the inconsistency and risks arising from implementation of surrogacy. The research shows different attitudes of legal surrogacy. What have conflicting views in common is fact to not be abused this institute and having finally the same purpose. The attitudes of social workers are similar and consider surrogacy to be risky and problematic from an ethical and psychosocial side of view. It is necessary don´t let the institute to be legally unprepared and set clear boundaries and rules to don´t be abused of surrogacy institute and prevent any negative impacts.
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Price analysis and preparation of contract DMT
BULINOVÁ, Markéta
The topic of this thesis is the "contract price analysis and the preparation of DMT." Its aim is to contract pricing. Price analysis, contract relates complete focus and copy planimetric and altimetry plan and DMT, from initial reconnaissance of the terrain to its transmission investor. Price contract and a copy planimetric and altimetry plan and DMT was carried out according to price list of which this contract deal from the beginning. It is a small company Geoplan Plzeň. Orientation and copy of the order was dealt with in my work. Its aim was to prepare a digital terrain model (3D model) and making a contour plan of the area. The processing of geodetic survey work has been of interest locations electronic tacheometry.
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Economic aspects of brownfield regeneration in South Bohemia
PŘIBYL, David
The purpose of this thesis is to highlight the issue of brownfields. Green Meadow is still dominant because investors often care about making their edifice was built on the spot where now nothing happened, but on the other hand, brownfields have their advantages and disadvantages. The content of this paper is a general definition and the definition of terms as they are perceived by organizations that issue. The aim of this thesis is to evaluate the economic regeneration of brownfield sites in selected South Bohemian region consisting of the assessment of costs and benefits associated with brownfields. Brownfields selection was made based on the availability of information and the suitability of the sample for evaluation.
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Some Aspects of Beer Choice of Czech Consumers in 2011
Vinopal, Jiří
In September 2011 CVVM SOÚ AV ČR replicated some of the questions about beer, which constitute a part of research project Pubs and Beer in Czech Society that is under way since 2004. This press release maps basic results about the preferences of particular beer brands, the role of aspects like taste and price in case of choice and the interest in selected characteristics of the product.
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Aspects of Sentential Negation in Czech. Three Theoretical Approaches.
NOVÁKOVÁ, Veronika
The topic of my bachelor project is selected aspects of sentential negation in Czech. The work is divided into two parts ? theoretical and practical. The theoretical part deals with theoretical approaches of three main books, which are Mluvnice češtiny 3, Negace a presupozice ve významové stavbě věty by Eva Hajičová and Core syntax: A Minimalist Approach by David Adger. In practical part I form a theory of constituent negation on bases of Generativ grammar and I analyze behavior of pronouns in negativ sentences.
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