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Research and development in terms of income tax for a specific entity
MAZANCOVÁ, Kateřina
The main goal of this bachelor thesis is to evaluate the usage of research and development (also R&D) in terms of income tax for a particular company. The theoretical part explains R&D and innovation based on legislation and available literature, then there is described the public support of R&D in the Czech Republic. The practical part compares and evaluates the variants when a legal person applies a deduction of R&D during the income tax calculating. The conclusion lists the final impacts and proposals related to the existence and application of the R&D deduction.
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Kant's Theory of Schematism
Bis, Ondřej ; Kouba, Pavel (advisor) ; Chotaš, Jiří (referee)
The thesis focuses on a chapter from Kant's Critique of Pure Reason, "The Schematism of the Pure Concepts of the Understanding". Kant assumes two independent sources of knowledge, understanding and intuition. These sources need to be overcome, because of their heterogeneity. Schematism is closely related to "The Deduction of the Pure Concepts of the Understanding". That is why the analysis of schemata is preceded by the analysis of this chapter. It shows a more detailed description of a role of intuition with respect to understanding. Firstly, the validity of the categories regarding whatever form of intuition is proved. Secondly, the proof of the validity of the categories regarding specific forms of time and space follows. The chapter on schematism deals with the specific methods by means of which the categories relate to intuition. Kant introduces transcendental schemata bridging the heterogeneity of understanding and intuition. The relation between category and schema is understood as one of analogy. The categories are rules of discursive type of unity of any kind of intuition, whereas schemata are determined as rules of perceptive unity of intuition. Intuition is brought under unity of apperception by means of schemata of imagination. Inseparable part of the thesis is the schematism of...
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From Descates' Mind to Kant's Reason
Dekastello, Petr ; Hill, James (advisor) ; Palkoska, Jan (referee)
The basic subject-matter of my research is R. Descartes' Meditations On First Philosophy and I examine the term intellect and its position within the mind and its relation to thought. My work includes a study of sensation and imagination which provide the intellect with "material" to judge. The objective of my thesis is to demonstrate the role the intellect plays in terms of reason and to present an interpretation of the way in which the mind is designated in relation to reason according to Rene Descartes in his writing and in his responses to objections. The position and functions of the intellect are understood as a logical structure of mutual dependence and as the elements essential for the understanding of the human soul substance. At the end of my thesis I demonstrate that the system of reason of R. Descartes might be considered as the basis for the transcendental conception of reason in Kant's philosophy, which leads to an idealistic world conception and is founded on thinking a priori. Powered by TCPDF (www.tcpdf.org)
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Board game stimulating logical thinking of children aged 5 to 7 years
Čtvrtníková, Katrin ; Kaslová, Michaela (advisor) ; Macháčková, Jana (referee)
The bachelor thesis supposed that the preschool children of the age 5-7 are able to play simple table games with rules. The goal is to investigate whether the preschool children in solving the game situations of a particular game"Goblíci jedlíci" are able to apply elements of logical thinking. The qualitative research has been used to prove it. The goal is based on the cognitive and development psychology of preschool age and on possibilities of pre-mathematical literacy. The teoretical part is focused on the preschool development in connection with the main topic of the thesis and the appropriate part of the game theory. The practical part contains the experiments and the data proceeding. For detailed observation and interpretation of the children's reactions and for data processing, description of situations, tabulation and comparison the video documentation has been used. The conclusion contains the core of experiments analysis with disscusion, and recomendations for practice. The experiment proved that children easily understand the rules and play with interest and the majority of them e able to apply some elements of logical thinking after some experience eventhough this ability has not been developed in their previous preschool education. Keywords: logical thinking development; cogitation,...
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Sherlock Holmes and Father Brown: Two Heroes and Two Ways of the Detective Novel
ZÁHOROVÁ, Zuzana
The bachelor thesis focuses on a comparative analysis of Sir Arthur Conan Doyle's and Gilbert Keith Chesterton's detective stories. Above all it concentrates on the overall characteristics of two main detective heroes Sherlock Holmes and father Brown. Separate chapters contain a short biography of both Doyle and Chesterton. The origin and the development of the detective genre is also a part of the thesis, as well as the founders and the main protagonists of the genre.
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Development of corporate tax collection in the Czech Republic
Novotná, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.
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The Detective Who Misled in His Own Method
Knorková, Marie ; Švantner, Martin (advisor) ; Karľa, Michal (referee)
In this thesis I analyze detective Sherlock Holmes method based on the semiotics of Ch. S. Peirce. I would like to show that although Holmes detective about his method claim that it is deductive, in-depth analysis shows that this method is far more complex and involves induction and abduction, and that each of these methods has its own importance in the detective's reasoning. The work is divided into three parts. The first part focuses on the Sherlock Holmes detective in terms of logical methods. The second part is focused on methods of reasoning by Ch. S. Peirce emphasizing abduction, a hypothesis. The third part is practical and includes analysis of the process of detective Sherlock Holmes based on the thesis of Ch. S. Peirce, as outlined in the second part.`
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From Descates' Mind to Kant's Reason
Dekastello, Petr ; Hill, James (advisor) ; Palkoska, Jan (referee)
The basic subject-matter of my research is R. Descartes' Meditations On First Philosophy and I examine the term intellect and its position within the mind and its relation to thought. My work includes a study of sensation and imagination which provide the intellect with "material" to judge. The objective of my thesis is to demonstrate the role the intellect plays in terms of reason and to present an interpretation of the way in which the mind is designated in relation to reason according to Rene Descartes in his writing and in his responses to objections. The position and functions of the intellect are understood as a logical structure of mutual dependence and as the elements essential for the understanding of the human soul substance. At the end of my thesis I demonstrate that the system of reason of R. Descartes might be considered as the basis for the transcendental conception of reason in Kant's philosophy, which leads to an idealistic world conception and is founded on thinking a priori. Powered by TCPDF (www.tcpdf.org)
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Kant's Theory of Schematism
Bis, Ondřej ; Kouba, Pavel (advisor) ; Chotaš, Jiří (referee)
The thesis focuses on a chapter from Kant's Critique of Pure Reason, "The Schematism of the Pure Concepts of the Understanding". Kant assumes two independent sources of knowledge, understanding and intuition. These sources need to be overcome, because of their heterogeneity. Schematism is closely related to "The Deduction of the Pure Concepts of the Understanding". That is why the analysis of schemata is preceded by the analysis of this chapter. It shows a more detailed description of a role of intuition with respect to understanding. Firstly, the validity of the categories regarding whatever form of intuition is proved. Secondly, the proof of the validity of the categories regarding specific forms of time and space follows. The chapter on schematism deals with the specific methods by means of which the categories relate to intuition. Kant introduces transcendental schemata bridging the heterogeneity of understanding and intuition. The relation between category and schema is understood as one of analogy. The categories are rules of discursive type of unity of any kind of intuition, whereas schemata are determined as rules of perceptive unity of intuition. Intuition is brought under unity of apperception by means of schemata of imagination. Inseparable part of the thesis is the schematism of...
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Kant and Husserl on Transcendental Character of Experience
Trnka, Jakub ; Moural, Josef (advisor) ; Karásek, Jindřich (referee) ; Novotný, Karel (referee)
The aim of the thesis is to examine both Husserl's and Kant's transcendentalism in a way that would avoid the tendency to put the main accent on Husserl, which is an approach common to almost all literature dealing with this topic so far. Since it is for the most part Husserl's own critique of Kant that inspires such ongoing underestimation of Kant in comparison to Husserl, this work focuss on the question of the legitimacy of this critique. The core of the thesis is an original interpretation of Kant's transcendental philosophy which, instead of taking for granted the phenomenological point of view, attempts to describe Kant's philosophical enterprise from its own perspective and in its own right. In its second part, the thesis provides a brief description of how Husserl, starting initially from the position of descriptive psychology, arrives at a transcendental dimension. When so put side by side, it becomes evident that the two transcendental positions are in fact very different. Husserl's critique of Kant then appears as unjustified, even though quite understandable as an attempt to draw back from certain immature motives of his own philosophy.
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