Title: Breaststroke style technique by public swimming in the Czech Republic and the USA Objectives: The aim of the thesis is to identify and compare the selected regions in the country and abroad, which is the most used swimming technique by public swimmers. Identify specific technical deficiencies of the breaststroke style performance, according to age and gender. Methods: Research methods used: direct observation, scaling-tabular record, comparison of data from different regions and selected groups of probands and methods of mathematical - statistical data processing. The data were analyzed and graphically illustrated. Results: It was found that the breaststroke is the most used technique by public swimmers in selected regions in the Czech Republic. The most used technique in the USA is the one similar to crawl. Breaststroke swimmers from the USA committed less blunders than breaststroke swimmers in the Czech Republic. More than a half of visitors to Czech pools swim breaststroke with blunders. Swimmers in the Czech Republic very often use only one technique for swimming locomotion - breaststroke. The elderly were observed more errors in the breaststroke technique, than generation of younger swimmers. Difference was observed between swimming technique of men and women - women often swim with...

- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....

The main aim of my dissertation was to evaluate the development of the individual income tax. To compare single years and to show, what the differences between them are. There are always changes in the individual income tax. The aim of these changes is to improve the individual income tax so that it would be better for the taxpayer. The basic changes in the individual income tax are tax discounts, preferential tax for a child and common taxation for married couples. I analysed single assessment bases and compared them in the years 1997-2007. With the paid employment income, I gave an example of the development of the tax when the gross pay was 10 000, 15 000 and 20 000,-crowns. With the enterprise income, I gave an example of the minimal assessment base and of lump-sum expenses. With the hire income, I gave an example of the yearly income of 165 000 and 220 000,-crowns. The individual income tax is always decreasing for the taxpayers, every year people pay less the individual income tax.

This master thesis deals with the gross domestic product as one of the basic macroeconomic indicators. The subject of the work is also examining the situation of Czech agriculture. The work presents theoretical basis for understanding the basic relations and concepts that relate to the gross domestic product. They describe the various methods of GDP calculation and underlying economic factors, which contribute to the final value of GDP. In detail, the work deals with the development of Czech gross domestic product since 1993, and its comparison with not only with neighboring states, but also with other European Union countries. The last part deals with the position of Czech agriculture and its development since 2003. In addition, he also position of individual plant and animal production, number of employees and contribution to gross domestic product. In the final part, the work tries to summarize the trend of the gross domestic product of the Czech Republic and agriculture as its integral part.

The aim of this thesis is the comparison of taxation of wages of an employee under gross and super-gross wage. In 2016 the government plans to repeal the tax base super-gross wage and restore the calculation of income tax from the gross income. Renewals for 2016 is to increase the tax rate from 15% to 19%. The practical part is devoted to the characteristics of the company Metaxo s. r. o., which deals with metalworking for agricultural entities. The practical part on examples are compared wage calculation mode super-gross wage and gross wage. In wages they are reflected in other related changes that are related to changes in calculation of tax bases. This is a rate increase for payment of health insurance for employees, increasing tax benefits for second and subsequent child and changes to the calculation of execution and insolvency rainfall. The aim is to examine the implications that affect workers, employers and health insurers and other organizations and the state budget. Model examples are applied to wages from practice.

The aim of this thesis was to evaluate the contributions of the sections (NACE-CZ) to the creation of gross value added. The first part of this thesis described the theoretical concepts relating to national economic gross value added. Analytical processes were used for the calculations, which may be used only if we are dealing with an additive link between individual factors. The sections' contributions to the creation of national eco-nomic gross value added were evaluated in the practical part, on the basis of the proc-esses set forth in the methodology. In the given time horizon, contributions by institu-tional sectors and groups of sections classified according to the level of technology showed a certain dependency on the actual economic cycle. Although the strongest in-stitutional sector is non-financial enterprises, they were the ones most affected during the crisis period, together with government institutions. On the contrary, the financial institution sector showed a strong position during the crisis period. In terms of the grouping of the sections according to the level of technology, the greatest contribution to national economic gross value added is by groups B1 and B2. The influence of the economic cycle was noted in all the groups but, according to the results, group C did not react quite as sensitively as the other groups.

Bibliographic identification Name and surname of the author: Mgr. Jakub Kokštejn Name of the dissertation: Physical activity of children with motor difficulties Workplace: Department of Sports Games Supervisor of the work: Doc. PaedDr. Rudolf Psotta, Ph.D. Year of presentation: 2011 Abstract Objective: Current knowledge of developmental disorders in motor skills of school children suggest potential negative impacts on the development of the personality of the child in the mental, social psychological and behavioural areas and also in the area of competence at school. Very little is known about how an insufficient level of motor skills of a child can limit his/her physical activity. This work was performed to discover whether developmentally determined motor deficit in children of older school age is a risk factor for lower physical activity (PA) and whether the attention of the child has a mediation function in the relationship between the level of motor skills and his/her physical activity. Methods: The research was based on analytical-descriptive examination of the motor skills of children, their physical activity in weekly regimes and the attention level, with subsequent comparison of children with a motor deficit (MD) and children without MD, through correlation analysis and analysis of the mediative...

The aim of this graduation thesis is to find out the level of fine and gross motoric skills amongst children of younger school age in a selected elementary school. In total, we tested 44 children (21 boys and 23 girls) from the 1st to 4th grade from the age of 7 to 10 in January 2018. The level of their motoric skills was measured by a standardized Movement Assessment Battery for Children Second Edition, which includes 8 motor tests suitable for both genders. We compared boys and girls with each other in components and test tasks. The total test results have shown that 100% of children have no motor problems (1st range). In spite of that, there were individuals who fell into the 2nd range (risk of motor problems) in components of manual skills, aiming & catching or 3rd band (major motor problems). Research has convinced us that the fine and gross motor skills of most tested children are at a very good standard.

Graphomotor skills are a set of motoric skills in the field of graphics. Their development is dependent on the overall level of psychomotor development, especially gross and fine motor skills. Hyperactivity means excessive compulsion to perform activities, excessive movements. This is why children with symptoms of hyperactivity are very frequently prone to occurrence of problems in some area of psychomotor skills. The aim of the thesis was to ascertain to what extent the level of graphomotor development influences postponement of school attendance and also how kindergartens handle development of fine and gross motor skills in these. Both aims were fulfilled. The theoretical section of the thesis deals with a detailed description of the problems, attempting to present a comprehensive overview of the topic. The research section is made up of integrated research. Qualitative research took place with the aid of controlled interviews with representatives of kindergartens. The interview was recorded in writing and subsequently analysed and elaborated into tables. The quantitative section of the research was base on gathering of data with the aid of questionnaires and subsequent analysis of the data. The results were elaborated into graphs. There were a total of two questionnaires, one for pedagogical workers and second for parents of children cited by teachers, both anonymous. Those questionnaires ascertained the level of gross and fine motor skills, graphomotor skills and any possible postponement (even considered) of school attendance. Two hypotheses were determined. The research confirmed both hypotheses. It was evident from the results of the research that deficiencies in the development of graphomotor skills in pre-school children are dependent on the development of gross motor skills and coordination and that hyperactive children show greater shortcomings in these areas. This is why development of psychomotor skills should be supported and developed in a targeted manner during pre-school years. This can help to prevent problems with graphomotor skills, especially in hyperactive children.

The aim of this thesis is to find out the relationship between the development of the economic situation in Czech regions and potential accessibility of road networks evaluated with mathematical analysis. The intent of the model is to define a relationship between the transport accessibility and economic state in municipalities in 2001, 2011 and to predict for 2021. This evaluation has been reached with the model of potential accessibility. Several methodological problems had to be solved. Model calibration was provided with respect to the reality and changes in economic state in particular geographical regions. After the first step, which was focused on finding out the optimal model for potential accessibility of road networks, the linear regression with prediction of gross added economic value in analysed regions was used. Results showed only minor growth of gross added economic value in core geographical regions in the Czech Republic. In contrary, in peripheral regions dynamic growth of gross economic added value can be expected. This thesis follows the present interest in developing a transportation geography mathematical model, which can help us to understand the road transportation accessibility and its impact on economical development. Key words Potential accessibility, linear regression,...