The thesis deals with the tax wedge specifically on tax burden on labour in the Member States in the European Union. The issue is described in the theoretical part in the first chapter, the practical part is introduced in the second and the third chapter. The aim of the thesis is to analyze the development the basic micro and macro indicators of tax wedge specifically on tax burden on labour. The analysis including graphs is describe from the beginning of the millennium. The Member States are divided into groups according to measured data in the second part and to the data connection to the European Union in the third part. This classification is done for easier to understand and more meaningful value. All analysis illustrate that the highest tax burden is in Belgium and Denmark, lowest in Bulgaria.

The thesis assesses measurements of the VAT efficiency. It compares the tax quota, implicit tax rate and VAT revenue ratio. The first chapter deals with theoretical foundations for a flat rate consumption tax. Following chapters discuss the perquisites for VAT efficiency calculations (comparing actual VAT revenue and theoretical amount of tax base). Following chapters assess the above mentioned calculations, with special respect to VAT Revenue Ratio, which is analyzed in detail and to which is presented a comparison across the EU countries. The thesis further analyses Policy Efficiency Ratio (policy gap) and Compliance Efficiency Ratio (compliance gap). In its conclusion it summarizes the information gathered and presents a number of possible improvements.

The aim of the thesis is to evaluate whether is there a convergence in the tax systems of the EU Member States or not. The first chapter describes a development in a process of tax coordination and harmonization of the EU Member States. The next chapter focuses on a description and comparison of the current state of the tax systems in the European Union. The third chapter deals with the statistical evaluation of the development of individual variables - overall tax quota, tax quota of individual taxes, implicit tax rates, statutory tax rates, for individual taxes and a group of taxes between 1995 and 2011 period. The fourth chapter summarizes the results of the analysis.

This thesis is concerned with analysis and implementation of Time discontinuous Galerkin method. Important part of it is constructing of algorithm for solving nonlinear convection-diffusion equations, which combines Discontinuous Galerkin method in space (DGFEM) with Time discontinuous Galerkin method (TDG). Nonlinearity of the problem is overcome by damped Newton-like method. This approach provides easy adaptivity manipulation as well as high order approximation with respect to both space and time variables. The second part of the thesis is focused on Time discontinuous Galerkin method, applied to ordinary differential equations. It is shown that the solution of Time discontinuous Galerkin equals the solution obtained by Radau IIA implicit Runge-Kutta method in the roots of right Radau Quadrature. By virtue of this relation, error estimates of the order higher by one than the standard order can be obtained in these points. Furthermore, almost two times higher order can be achieved in the endpoints of the intervals of time discretization. Finally, the thesis deals with the phenomenon of stiffness, which may dramatically decrease the order of the applied method. The theoretical results are verified by numerical experiments. Powered by TCPDF (www.tcpdf.org)

This dissertation investigates whether video games are able to affect players' attitudes and information behaviour towards depicted historical topics in games over the short- and long-term. We collected data from a sample of 148 young adults. As far as we know, there is currently no study of such a scale focused on historical games. We used, as an intervention tool, a modification of the serious game Czechoslovakia 38-89: Borderlands that deals with the expulsion of the Sudeten Germans from the former Czechoslovakia after WWII. The game is based on historical research providing players with multiple perspectives on the depicted topics. Our control group played a similar game, but where the narrative was unrelated to any depicted historical event from Czechoslovakia 38-89: Borderlands. In the empirical part of the study, we measured explicit and implicit attitude change and information behaviour change towards the expulsion of the Sudeten Germans. Results showed more negative pretest-posttest explicit attitude changes towards the expulsion on a general level (d = -0.34; p = .022) and a specific level (d = -0.53; p = .001) in the experimental group compared to the control group. Over the long-term, group differences in attitude change remained significant for the specific level (d = -0.44; p = .014),...

Conspiracy theories are an old-new phenomenon which has gained its importance and specific character over the last three centuries. Unofficially, they have become an alternative tradition of the interpretation of historical events connected with an alternative form of spirituality, known as conspirituality. This manner of the interpretation usually holds the power when the consensually accepted worldview loses its plausibility for the concrete person or group. Conspiracy theories are the verbalization of a certain way of thinking and action which depends on it. Most often, they are manifested in the form of myths. That is understood as one of the dominant structures, commonly connected with traditionally perceived religion. From this point of view and in terms of the function associated with conspiracy narratives, conspiracy theories are examined as functional and structural equivalents of religion. These functions are especially the defense of the order (nomos), differentiation of the outer reality or the explanation of the presence of Evil in the world. In addition, they can also become a medium or tool of social actors in power relations. This thesis represents the complementary overview of the contemporary approaches in the study of religion discourse, which deals with unconventional religiosity...

The subject of this thesis is the analysis and comparison of explicit and implicit means of reference to the general human agent in English and in Czech. In these languages we may find both explicit and implicit means which are used to refer to the general human agent and which are identical to a certain degree. However, especially among the implicit means we may observe rather different structures in both languages. This thesis analyses two sets of data - the excerpts from two English novels with their Czech translations and two Czech novels with their English translations. The total number of examples excerpted is 200, each example being considered with its translation to the other language. The source language of this study is English for which a set of particular explicit and implicit means which we focus on in this analysis was defined. For this reason, also in the case of the Czech originals the examples were excerpted from the English translations and their Czech original versions were found. The samples obtained from both the sets of data were further compared and the analysed means were divided into three groups - instances where the means in English and in Czech were identical, instances where the means were nonidentical and instances where the reference to the general human agent was...

The goal of this thesis is to compare the costs of leasing according to Czech accounting rules and according to international accounting standards. Regulations according to International accounting standards are divided according to the length of duration of individual agreements, in several steps {--}in order of consecutive years until the complete down-payment according to schedule. It is a regulation of accounting operations and economic results in the years of 2002-2009. For comparison I used the standard agreement for a cargo truck. As another comparison I chose a lease-back agreement for a building project. The practical part of the thesis transforms Czech accounting prescriptions into IAS accounting prescriptions in the form of tables. With the help of calculations and comparison of individual accounting prescriptions concerning financial leasing /Czech and international/ I came up with a number of results. I worked out two leasing agreements with variant solutions of transitions to financial leasing accounting according to IAS 17 in different years with differing leasing agreement duration. Each option is transformed, the costs and their variance is evaluated from the point of view of both accounting methods and the impact of these differences on economic results is resolved. In the conclusion each leasing agreement both approaches, the Czech and the international, are compared and all the differences which follow are summarized in a table.

This paper concerns itself with possibilities of declarative programming in the new version of Java 8 language, specifically using elements adopted from the domain of functional programming languages: function as a value and lazy streams of data. The goal of this paper is to demonstrate possibilities of declarative programming using these elements, analyze its implementation and design own extensions. The contribution lies particularly in showing possibilities of the new elements, implementation analysis and design of a new functionality. The output can be used by a Czech reader, who is at least slightly advanced in the field of information technologies. The paper is divided into a theoretical and practical parts. Theoretical part is covered by chapters 3-8. Theoretical part describes motivation for introduction of the new elements, describes functional programming and its basic principles, then it shows basic principles of the newly introducted elements and ends with the description of the java.util.stream package. Pactical part is covered by chapters 9 and 10. Practical part concerns with stream oper-ations and extension design of existing functionality.

This thesis deals with blobs modeling and visualizing (iso-surfaces, implicit-surfaces). It includes implementation of full-featured editor of these objects. It provides real-time operations over surfaces. The work also contains its motivation - where this modeling technique comes from, required equations and computations needed for surface rendering and algorithms used for blobs visualization.