The Comparison of the Tax Systems in the Czech Republic and Greece (the Hellenic Republic) Abstract This thesis is primarily trying to compare tax systems between Greece and the Czech Republic as two small and open economies with cca the same level of population that are members of the EU and the most significant international organizations at the same time. Just the membership in the EU very strongly influences the national form of taxes and their structure, too. Its secondary goal concerns the author's opinion of substantial legal enactment of taxes of both states. First it defines, with certain terminology problems across three languages, the term of tax as an obligatory payment, in legal forms strictly stated as a tax, and explains its several theoretical aspects in term of demanded features and structural elements and then it specifies the term of tax system (framework) and focuses on it and a variety of effects on its formation. Probably the only non-legal part including the appendix 2 relates to an economic confrontation of the Czech and Greek tax system. In the practical part it gradually describes a comparison of tax law sources, constitutional fundamentals of taxes, their fiscal assignment and a tax international dimension of both countries, too. A very short historical context i salso mentioned...

This diploma thesis entitled "The tax system and agreements on the avoidance of double taxation" analyses the Czech tax system and international double taxation, both generally and within individual contract models on the avoidance of double taxation. The diploma thesis is divided into three parts on this basis - the parts are dealing with tax system, international double taxation and agreements on the avoidance of double taxation. The beginning of the first part of this thesis is more theoretical. It contains a brief description of tax and tax system, analyses their basic elements (tax subject, tax object, tax base, tax rate and maturity of taxes) and divides taxes - the main partition is on direct and indirect taxes. This thesis, however, does not omit basic tax functions (fiscal function, allocation, redistribution, stimulation and stabilization) and the basic principles of taxes (legal perfection principle, the principle of tax fairness, tax efficiency principle, the principle of right effect on the behaviour of economic subjects and the principle of clarity of the tax system). The thesis also focuses on budgetary allocation of taxes. Subsequently, the thesis describes the Czech tax system. The description is based on individual taxes imposed in Czech Republic. These taxes are analysed on the...

Thesis reviews the development of educational systems Czech and Slovak Republic after the division of Czechoslovakia in 1993. The common historical background in educational policy is the starting point for monitoring the development of these educational systems. The work aims to map and compare the development of educational systems of Czech and Slovak Republic. Describes historical events that have influenced their present form, and the issue is mapping of several aspects. Thesis is mapping these aspects in terms shaping the structure of educational systems, management and financing of education and educational policy. Also is mapping the important legislative steps and published educational documents. The comparative part thesis equates the education systems of both countries. It aims to find the answer how far apart to move away these two educational systems over the last quarter century and is describing the defining characteristics of the current differences. This comparison is carried for a period of ten years, and as a basis of this serves studies from 2004, 2009, 2014. KEYWORDS education system, education, Czech Republic, Slovak Republic, educational policy, development, comparation

(RESUMÉ) Název práce: Vývoj daňové soustavy, reformy daně z příjmů od roku 1993 do současnosti v ČR a jejich vliv na sociální sféru Title: Development of the Tax System, the Income Tax Reforms in the Czech Republic Since 1993 to the Present Day and Their Influence over the Social Sphere Autor: Kristýna Schmitzerová Cílem této práce je zajistit přísun informací studentům, ale i laické veřejnosti, jež se v dnešní době setkává s pojmem daně. Od základů vysvětlit dané pojmy a jejich historii, která se k daním a daňové soustavě pojí a zároveň poukázat na koho a na co mají daně vliv. Propojení se sociální sférou tato práce popisuje v dopadu daňové povinnosti, funkci všeobecného zdravotního pojištění a sociálního zabezpečení. Toto propojení je důležité pro každého občana, jelikož je součástí systému, který se v rámci společnosti vyvinul. Praktická část je tedy přehledem kam, co a jak udělat, přihlásit, odevzdat v rámci daní, aby občan mohl vykonávat zaměstnání nebo podnikat. Z důvodu vzniku této práce a praktického přehledu je zřejmé, že systém daní, který má dopad na každého z nás, je komplikovaný a často až nepřehledný. Tyto vlastnosti většinou vyvolávají nechuť ke studiu tohoto tématu. Ovšem, jak často slýchaná věta "neznalost zákona neomlouvá" napovídá, mělo by být v zájmu celé společnosti se o tomto...

Title: Using of compensation exercise in young ice hockey players Objectives: The main objective is to highlight the lack of compensatory exercise during the training process of junior ice hockey players and suggest improvements to this condition. Methods: Supporting documents were obtained from certified sources and quality of literature or web sites relating to information about ice hockey, the system of human motion, sports training and compensatory exercises. The practice was acquired by consultation, analysis, observation and measurement. Results: Analysis of the training plan of young adolescents HC Star Prague players found significant training load without adequate compensation. The proposed solution was inclusion training unit based on some of compensatory movements. To evaluate the effect of the proposal carried out a series of measurements of selected muscles shorten players. Keywords: ice hockey, youth, the systém of human motion, sports training, compensatory exercises, training unit, load

The dissertation thesis deals with optimization of the selected areas of the hydraulic system for small and medium transport aircrafts. Newly developed small aircraft EV-55 is a representative in the category of the small aircrafts . The selected areas of the hydraulic systems , important and useful for domestic producers of the hydraulic devices and whole hydraulic systems for the airplane EV-55 , are subjected to optimization efforts in the dissertation thesis. Design parameters of the hydraulic system (type of hydraulic source, level of pressure, weight of connecting tube), hydraulic devices ( tribology, machining process), simulation of the servomechanism and areas of diagnostic of technical status of the hydraulic system are optimized in the dissertation thesis.

The present thesis is dedicated to the thematic agenda of the magazine "Svět Sovětů" ("The World of Soviets") during the pre-war period (1934 - 1938) and the post-war years (1945 - 1946) as well as the image of the Soviet women, that this magazine was forming. Fundamental intention of this research was to process complex set of topics of this magazine during mentioned time intervals, then capture differences (in case there were any) in the description during those periods and subsequently analyze the portion of articles that was dedicated to a Soviet woman, especially with regard to the following analysis of her image that was artificially constructed in the given magazine. The aim of this paper was to reconstruct the image of the "look" of the Soviet women and make comparison of its development during the period before World War II and subsequently after it was over. The assumption was that her portrayal depended on promotional and agitational politics of the Communist Party of Czechoslovakia and the Soviet Union itself, and that this image was changing depending on the political objectives of the Communist Party and the Soviets, which varied in accordance with the historical events that were taking place. This thesis therefore presents image of Soviet women deliberately formed as means of...

My thesis is about functions, like linear functions, quadratic functions, goniometric functions etc. Goal of my work ist to design appropriate tasks with focus on function links. Students can with help of matematic program GeoGebra discover and adopt needed properties of functions. In this work you can find Cartesian coordinates and overview of basic properties of functions too.

This diploma thesis deals with teaching of place-value systems in secondary school with use of created computer program. The theoretical part of the thesis deals, apart from other things, with some good reasons to teach non-base ten systems. The main part of the thesis deals with created computer program that contains teaching of binary number system and with created computer model of a counting device. These programs are also accessible from the internet. Results of experimental teaching that took place in two secondary schools are included in the thesis as well.

The subject of this diploma thesis is to analyse the development of public debt in the Czech Republic between years 1993 and 2014. The text is divided into two main parts, the section about theoretical basis of this topic and the section which contains practical knowledge about specific aspects of the Czech public sector. The theoretical part briefly defines basic terms and facts of the public debt, such as public sector, budgetary system and public debt classification. The second part focuses on real-life functioning of the Czech public sector, so there are introduced Czech budgetary system and budget process and various methodological frameworks for debt analyses. The final and most significant part of the thesis deals with the real values of state, municipality and government indebtedness, emphasis is placed on the development trends.