This Master‘s thesis deals with legal person taxation, namely public limited company. The work is divided into three parts in which the theory of taxes as such is summarised, with emphasis put on corporation tax, and this knowledge is further applied to Czech public limited company. The tax system and corporation tax in Ireland is compared to the one in Czech Republic, and tax liability is assessed, with suggestions for future following from that.

This diploma thesis deals with the issue of traffic accidents of company cars of the Police of the Czech Republic in the South Moravian Region, in the period 2011 - 2020. The theoretical part is focused to a general acquaintance with police issues and other aspects related to the use of company means of transport and the performance of service at the Police. In the practical part, traffic accidents in the territory are evaluated in the given period in terms of their numbers, technical causes, consequences and other aspects. In conclusion, there are suggested measures which should lead to a reduction in accidents of police vehicles.

This thesis is focused on elimination of exchange rate risks as well as on possible ways how to ensure the risk, considering actuall situation in the Czech republic and expansive economical crisis in the year 2009. Mentioned is an overview of possible financial derivates and methods how to adapt them to export-oriented company. The work also includes an outline of a question how far the situation would be changed after launching euro.

his diploma thesis deals with construction of the marketing strategy for Philip Morris ČR, a.s.. The tabacco market has experienced continuesly increasing government regulation along with increasing consumption taxation in the last years. The strategy is desinged accordingly to this fact in order to achieve higher market share of this company. Philip Morris ČR, a. s. has faced nearly 25% drop in market share since 2002. This diploma thesis formulates and provides appropriate recommendations on the base of the market analysis as well as on the analysis of the firm. All recommendations are focused on the construction of effective marketing strategy.

The thesis deals with the technical and economic comparison of technologies for wastewater treatment plants 50-2000 PE based on the processing of selected data ownership and operational records (VÚME, VÚPE) for the years 2013-2015 provided by the Ministry of Agriculture of the Czech Republic. The first section presents an overview of the most important laws and standards of the Czech Republic for water management, describes the characteristics of municipalities to 2,000 inhabitants and operation of wastewater treatment plants up to 2000 PE.The second part evaluates the influence of different types of drainage systems on the quality of wastewater and the efficiency of wastewater treatment. Furthermore, this section deals with the influence of technical and economic comparison of the influence of sludge management concept.In the last part I work with studies and generators for calculating the cost of sludge treatment in larger WWTP, possibly for sludge dewatering and storage.

The aim of this thesis is to examine why the Czech Republic has shortcomings with the practical implementation of the European Union Directive 2000/43/EC: the “directive on equal treatment irrespective of racial or ethnic origin”, in the field of education. Although the Czech Republic by 2007 did correctly incorporate the directive into domestic law, the lack of practical compliance is striking. A disproportionate high number of Roma pupils is placed in practical schools. The thesis investigates which effects the “misfit” between Czech domestic arrangements and the Race-Equality Directive along with the mediating factors within Rational Choice and Sociological Institutionalism have on the level of Europeanization. The thesis formulate hypothesis regarding the presence or absence of mediating factors, that facilitate or prevent compliance. Mediating factors that will be investigated are: structural veto-points, regulating structures, consensus-oriented political culture, dominating belief-system, problem-solving method and differential empowerment of actors. The analyse based on scientific articles and reports finds that numerous veto-points are blocking compliance.

Die Geographie kann im Vergleich mit anderen Disziplinen getrost als ein auffallend breit facettenreiches Fach mit zahlreichen Schnittstellen zu Nachbarwissenschaften charakterisiert werden. „Der Geograph“ schlechthin – so er denn angesichts des soeben erwähnten großen Spektrums in Reinform überhaupt existiert – zeichnet sich daher oftmals durch die ausgeprägte Fähigkeit zum interdisziplinären Arbeiten und vernetzten Denken sowie der Fertigkeit des sinnvollen Zusammenfügens vieler Einzelteile zum „großen Ganzen“ aus. Der Blick für’s Ganze und der Blick über den Tellerrand, also das positive Interesse am „Anderen“ und „Neuen“ sind diesbezüglich besonders wichtig. In Kombination mit angewandten – d.h. gesellschaftlich relevanten, konkret nachgefragten Untersuchungen - wird daher bisweilen auch „Geographie im weitesten Sinne“ betrieben. Geographie kennt nur wenige Grenzen, zumindest, wenn sie von Peter Jurczek betrieben wird. Peter Jurczek, dessen 60. Geburtstag der Anlass für Freunde, Weggefährten, ehemalige und aktive Mitarbeiter ist, ihn mit dieser Publikation zu ehren, verkörpert vielleicht nicht den oben genannten Typus des Universalgeographen, der erwähnte Blick für’s Ganze, die Freude am interdisziplinären Arbeiten, das Überschreiten der Grenzen ist ihm aber doch zu eigen. Der Blick über den Tellerrand – in räumlicher und fachlicher Hinsicht – ist es wohl auch, der ihm stets neue Perspektiven und Horizonte eröffnete, an denen er immer auch andere teilhaben lässt. Denn die Überwindung des Trennenden dort, wo es ausgrenzt oder gar diskriminiert ist im Rückblick eine wichtige Maxime seines Handelns: Ob es sich um die innerdeutsche urbane Vernetzung von „Ost“ und „West“ handelt oder die Europäische Integration, die durch konkrete Projekte insbesondere in Hinblick auf Deutschlands Nachbarn in Mitteleuropa vorangetrieben wird. Die Themenvielfalt und Interdisziplinarität der Beiträge dieses Sammelbandes wiederum ist letztendlich ein Beleg des regen wissenschaftlichen Austausches von Peter Jurczek und somit auch ein thematisches wie räumliches Abbild seines Wirkens. Sie reichen von Europa über Afrika bis nach Asien, von der Geographie, der Soziologie, der Politikwissenschaft bis hin zu Germanistik und Kulturwissenschaft.

This diploma thesis provides information about the Union Catalogue of the Czech Republic (SK ČR) and its new tasks related to Conception of development of libraries during the years 2011-2015. The aim is to show basic sets of problems, their analysis and some variants of their solutions, compared to other foreign union catalogues. The first and second part of the thesis deals with foreign union catalogues - British example of heterogeneous environment Copac: National, Academic and Specialist Catalogue, and Slovak example of homogeneous environment KIS3G, their analysis and development from the beginning to the present, current status and future plans. The third part describes SK ČR, including semi-structured interview with head of the Union Catalogues Department of the National Library, PhDr. Eva Svobodová and findings from SK ČR workgroup meeting. The final part presents the summary and comparison of the three union catalogues.

This work assesses the evolution of textile production in the Czech lands during the Eneolithic, a period that is the earliest source of broader archaeological information for the study of textile manufacturing. The basis for the study is provided above all by archaeological finds of textile tools (spindle whorls, weights, spools and awls) that are evaluated within individual archaeological cultures in terms of quantity, shape, size and function, archaeological context and chronological development. This is supplemented by a survey of fragmentary textiles and their imprints dating from the Stone Age in the Czech Republic. Another important source of information is provided by findings from research into Eneolithic pile-dwelling settlements around Alpine lakes that have provided numerous finds of archaeological textiles as well as textile-making tools and tool fragments that have not been found in the Czech lands. An interesting comparative set of artefacts is provided by the objects found in the possession of the mummy of Ötzi dating from the Middle Eneolithic Period. The second part of the work focuses on the experimental testing of several hypotheses formulated on the basis of the study of archaeological materials. The experiments focused on the potential of working bast fibre from trees as an...

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