Comparison of the development of income taxes in the Czech Republic and Slovakia after 1992 I have chosen the subject of my thesis, a comparison of a development of the income tax in the Czech Republic and in Slovakia after 1992, mainly for vocational reasons. As a tax adviser I have been confronted with a need to be familiar not only with the Czech tax law but also with the Slovak one as a result of an extension of the business of some of my clients to the territory of Slovakia. Besides I consider a comparison of the laws of two countries that were parts of a common state before mere 20 years and had thus also a common legal order as useful also for the study of the Czech law. With regard to the language proximity of the both states it is easily possible to confront the Czech law regulations with the Slovak ones and to extend one's knowledge also during the study of these regulations. The thesis consist of four parts. In the first part the development of the law taxes of the both states is described briefly from the partition of the federation until the present time. The second part is the main section of the thesis. It contains a detailed comparison of selected individual enactments of the tax laws of the both states and an identification of important differences between the law regulations in both...

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...

57 9. Summary In my thesis I analyze the legislation on personal income taxes applicable in the Czech Republic, in the Slovak Republic and in a few selected member states of the European Union, with its main purpose to highlight the specificity of the legislation and to state reasons why it is most unlikely to achieve the full harmonization of personal income tax within the European Union. The thesis is divided into an introduction, four main chapters and a conclusion. The Introduction is focused on the reasons of my choice of the topic and I point out the importance of the issue. In Chapter Two, firstly, I analyze the concept of taxation in general, then other individual terms related to the income tax and the specific legislation according to the Act no. 586/1992 Coll., on Income Tax, another tax related legislation, and other specifics of the Czech income tax legislation. Similarly has been continued in Chapter Three, which briefly describes the evolution and the applicable legislation of personal income tax in the Slovak Republic. Chapter Four deals with the harmonization process within the European Union, the methods of elimination of the international double taxation, legislation applicable on this issue in the Czech Republic and mainly it analyzes the personal income tax legislation applicable in a...

M.A. (African Languages) / Please refer to full text to view abstract

The Khovanov{Lauda{Rouquier algebras Rn are a relatively new family of Z-graded algebras. Their cyclotomic quotients R n are intimately connected to a smaller family of algebras, the cyclotomic Hecke algebras H n of type A, via Brundan and Kleshchev's Graded Isomorphism Theorem. The study of representation theory of H n is well developed, partly inspired by the remaining open questions about the modular representations of the symmetric group Sn. There is a profound interplay between the representations for Sn and combinatorics, whereby each irreducible representation in characteristic zero can be realised as a Specht module whose basis is constructed from combinatorial objects. For R n , we can similarly construct their representations as analogous Specht modules in a combinatorial fashion. Many results can be lifted through the Graded Isomorphism Theorem from the symmetric group algebras, and more so from H n , to the cyclotomic Khovanov{Lauda{Rouquier algebras, providing a foundation for the representation theory of R n . Following the introduction of R n , Brundan, Kleshchev and Wang discovered that Specht modules over R n have Z-graded bases, giving rise to the study of graded Specht modules. In this thesis we solely study graded Specht modules and their irreducible quotients for R n . One of the main problems in graded representation theory of R n , the Graded Decomposition Number Problem, is to determine the graded multiplicities of graded irreducible R n -modules arising as graded composition factors of graded Specht modules. We rst consider R n in level one, which is isomorphic to the Iwahori{Hecke algebra of type A, and research graded Specht modules labelled by hook partitions in this context. In quantum characteristic two, we extend to R n a result of Murphy for the symmetric groups, determining graded ltrations of Specht modules labelled by hook partitions, whose factors appear as Specht modules labelled by two-part partitions. In quantum characteristic at least three, we determine an analogous R n -version of Peel's Theorem for the symmetric groups, providing an alternative approach to Chuang, Miyachi and Tan. We then study graded Specht modules labelled by hook bipartitions for R n in level two, which is isomorphic to the Iwahori{Hecke algebra of type B. In quantum characterisitic at least three, we completely determine the composition factors of Specht modules labelled by hook bipartitions for R n , together with their graded analogues.

Diplomová práce se zabývá systémem stanování úhrad léčiv v České republice (PEST analýza) a působení faktorů, které na tento systém působí: ? registrace léčiv na Státním ústavu pro kontrolu léčiv ? regulace maximální cenou na Ministerstvu financí ? stanovování úhrad léčiv na Ministerstvu zdravotnictví ? systém zdravotní péče, postavení lékáren ? farmaceutické firmy ? reklama ? Česká republika a léková politika, modelace významu stanovení úhrad léčiv ? postavení ČR mezi zeměmi OECD. V závěru je zhodnocení stávající situace a návrhy řešení.

Energy Laboratory Utility Systems Program.

No description available.

Thesis (Ph. D.)--University of Chicago, Dept. of Physics, December 2003. / Includes bibliographical references. Also available on the Internet.

This piece of work is dedicated to the use of formal methods in designing ERP systems in MSBS Navision environment capabilities research. Theoretical principles of formal and informal specifications and implementation peculiarities are analyzed re various specifications. UML and Z specification languages were chosen for comparison. Also MSBS Navision C/SIDE ERP system design environment is analyzed. A part of “Fixed assets” domain functionality is specified in different languages. Their clarity, precision, and implementation are compared. Formal methods (same as informal ones) have their advantages and disadvantages. UML specification is fundamentally based on graphic representation. It’s clearer, more readable, but its compatibility can’t be unambiguously verified. Z specification language has a mathematical basis. The compatibility of Z specification can be precisely verified. However, Z specification is difficult to read and learn. It’s impossible to validate the specification unambiguously neither using UML, nor Z. UML language is highly applicable for specification and design of ERP systems, because you can specify object-oriented system models using this language, and C/AL programming language is partially object-oriented. Z language specification is only useful for describing particular, sophisticated parts of the system. Z language can also be used for detailing UML specifications.