1 Web sites offer a huge amount of information. Often it is a page generated from data stored in databases. However, emphasis is placed on the display of information, but not on their machine processing. Part of the thesis is design and implementation of a prototype system to retrieve data from dynamically generated web using programming by demonstration technique. Such a system allows the user to show with mouse to the system how to proceed with gathering information from the website. Based on such a example, the system will derive a procedure to acquire information on similar sites. The implemented system is able to collect user relevant information from similar sites for example in form of a simple table suitable for further machine processing.

Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...

The topic of my thesis is "Environmental project and its use in a nursery school." All work is divided into three parts. In the first, theoretic passage, there is the project described with its important parts. It is also focused on environmental education, its brief characteristic and integration into the general educational programme for preschool education. A professional literature has been the source for this part of my work. The second, practical section, is aimed at children's familiarization with nature. Using games, picture materials and especially watching created the kids' awareness of natural environment. I aimed all activities in such a way that they were in harmony with the age and individual possibilities of children. Last chapter is the research part. This section conducts a survey of fear of nature in the case of preschool children. The final evaluation has generated many interesting findings.

Analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax The aim of this thesis is a comprehensive analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax. This tax is applied to every legal entity and its correct calculation has a significant impact on the future of such entities. Because the tax legislation in the Czech Republic is quite complicated, there are often mistakes in its interpretation. If these mistakes are not corrected during the proceedings before an administrative body, there is no other option than to turn to an administrative court. The Supreme Administrative Court is the last instance to which one can apply within the administrative justice system. It is therefore important that the Supreme Administrative Court ruled predictably, and without any unnecessary delay. The thesis consists of an introduction, three chapters, conclusion, appendices and bibliography. In the introduction, the author briefly introduces the reader to the issue of the decision-making of the Supreme Administrative Court in the matters of corporate income tax and outlines the reasons why she chose the topic and the goals that should be achieved in this thesis. The first chapter deals with a general introduction to the...

The thesis is defining individual income of partners of business companies subject to tax of personal income eventually to other deductions and providing comprehensive overview of these mandatory deductions according to legal regulations valid for year 2010 including some changes which which will take effect from 1st of January. The subject of my thesis is taxation of partners income - tax residents and non-residents to whom derive incomes from business company which is situated in Czech Republic. The thesis is divided into five chapters. In the first chapter is explained position of individual partners depending on the type of company. In partnerships i.e. co-partnerships, limited partnership and European economic interest grouping, the partners usually participate in business enterprise by their own activities. In capital companies i.e. limited liability companies, joint-stock companies and european companies, the partners are participating through their own property values. In the second chapter is briefly described the tax structure of individual income and its basic elements. The third chapter is description of definition individual incomes of partners and taxation of them. Because of miscellaneous kinds of incomes are used miscellaneous kinds of taxation. It is mainly focused on taxation of...

This study attempts to identify learning opportunities at the Department of English Language and ELT Methodology at Charles University in Prague via a comparison with an Australian institution, The University of Queensland located in Brisbane. The secondary objective of the study is to further thesis writing culture at the Department at CU by cataloging and auditing past TEFL theses. Thus, future students could more easily and efficiently identify new areas for research and benefit from the foundations laid by previous students. The first half of this thesis provides a review of previous works conducted in the field of the history of English linguistics, with a special focus on ELT Methodology at CU. Thus, a list of Prague TEFL theses submitted between 1946-2008 follows. A similar list is created for UQ TEFL theses between 1994-2009 on the basis of research at UQ that was carried out in 2009-2010. This results in a comparison of TEFL theses topics from both universities' intersection 1994-2008. This information is then linked to establishment of areas of strength or improvement at CU. In phase two of this study, MA theses writing guidelines released by CU and UQ are compared. These guidelines are characterised into five categories, i.e. flexibility, structure, academic integrity, conformity, and...

This work aims to analyze legislation on the management of packaging and packaging waste. The object of the research is European legislation from the Czech -based treatment, which are discussed in detail. The focus of the work is the chapter dealing with the life cycle of the packaging. The rights and obligations of responsible persons related to different stages of the life cycle of the packaging are in Act No. 477/2001 Coll., On packaging and related regulations set out in detail so as to fulfill one of the basic principles of packaging issues "From the cradle to the grave." The work aims at the systematic distribution of these rights and obligations of the different stages. The last chapter focuses attention on beverage containers, specifically comparing the environmental impact of one-way and returnable beverage containers.

This thesis aims to serve as a tool for teaching financial mathematics in Mathematics lessons at higher grades of primary schools and mainly in secondary schools. The first part contains an analysis of school documents, results of survey aimed at financial literacy and available textbooks. The second part presents the supporting teaching tools in the form of applets created using the GeoGebra programme. Applets are aimed at money exchanging, interests types, loans, savings and a household budget creating. Each applet is presented by being used in a specific exercise. Powered by TCPDF (www.tcpdf.org)

Resume in English Name of the thesis: Fight against tax evasion in indirect taxation Abstract: The aim of the author is to analyze possibilities of fight against tax evasion, especially in the field of indirect taxation. The author proceeded from the presumption that the maximum of tax evasions happens in the field of Value Added Tax. This presumption was confirmed by the achieved results of author's research. The thesis is divided into two parts. The first part contains basic terms, taxes including its division into direct and indirect taxation and clarifies the term tax evasion. The clarification of tax evasion includes more detailed explanation of tax evasion in a strict sense and in a broader sense of the word. Tax evasion in a strict sense contains illegal tax evasions only; tax evasion in a broader sense of word contains illegal tax evasions as well as tax avoidance, which is completely in conformity with the law. The subsection, which follows the introductory part of the thesis, contains some of the gravest types of tax evasions in Value Added Tax (VAT), such as "Carousel frauds". The second part of the thesis deals with instruments, which are used in fight against tax evasion. For the purpose of clarity the author divided the instruments into subsection on the basis of the scope of their usage on...

The purpose of my thesis is to compare the legal regulation of notice of termination of employment in the legal systems of the Czech Republic and Slovakia. The thesis consists of the introduction, conclusion and six chapters, each of which contains a comparison of various aspects of the two regulations. The introduction sets out the reasons for which I chose this topic and the method of processing my thesis. The first chapter characterises notice in general, its cancellation and requirements, i.e. the written form and the delivery of the notice. The second chapter focuses on the notice given by an employee and on particularities of the Czech regulation of the notice related to the transfer of rights and obligations arising from the employment relationship and the counterpart of such notice in Slovak labour law, which is the termination by agreement. Notice given by the employer is discussed in the third chapter. This chapter consists of three parts. The first part highlights the comparison of individual reasons of the notice, the second focuses on cases in which the notice is prohibited, and the third on the substantive conditions of the notice. The fourth chapter is divided into two parts. The first part discusses the differences in the regulation of redundancy payment accordance to the Labour...