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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Rodák, Martin;

    Předkládaná diplomová práce se zabývá výběrem a realizací vhodného detekčního řetězce určeného k detekci neutronového pole. Teoretická část je zaměřena na základní druhy detektorů ionizujícího záření a jejich vlastnosti. Dále je práce změřena na definování požadavků na detekční řetězec v závislosti na podmínkách pracovního prostředí a na způsoby detekce neutronů. Poslední část je věnována vybranému detekčnímu řetězci, určení mezních hodnot jeho použití a zkušebnímu provozu s neutronovými zdroji provozovanými během experimentálních měření na cyklotronu U 120M, ÚJF AV ČR, v.v.i. Obhájeno Presented Master's thesis concerns the choice and implementation of an appropriate detection chain, designated for detection of a neutron field. The theoretical part is focused on basic types of ion radiation detectors and their properties. Furthermore the thesis concentrates on defining the requirements on a detection chain, in dependance on work place conditions and means of neutron detection. The last part is devoted to the selected detection chain, determination of marginal values of it's use and the testing operation of neutron sources used during experimental gauging on cyclotron U 120M, Nuclear Physics Institute of the Czech Academy of Science, public research institution.

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    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Matas, Jan;

    Diplomová práce s názvem Využití moderních monitorovacích prostředků a jejich komparace při evidenci sportovního tréninku, se zaměřuje na porovnání vybraných monitorovacích zařízení. Tato studie se v teoretické části blíže zaměřuje na zařízení využívaná při pohybových aktivitách, jejich popis a principy fungování, možnosti využití a v neposlední řadě také na rozdělení zařízení dle vlastností a typů. Součástí teoretické části je i popis možné spolupráce, kompatibility a provázanosti jednotlivých přístrojů mezi sebou. V praktické části práce byl porovnáván z hlediska přesnosti měření fitness náramek Garmin vívosmart optic se sporttesterem Garmin Forerunner 210 HR, konkrétně vzdálenost a průměrná rychlost. Praktická část mimo jiné přináší také zajímavé výsledky týkající se porovnání fitness náramků Garmin vívosmar optic mezi sebou z hlediska jejich umístění na těle a z hlediska nastavení délky kroku. Obhájeno The main goal of the thesis Utilisation and Comparison of Modern Monitoring Devices in Sport Training Records is to compare chosen monitoring devices. The theoretical part of this study is based on devices used in sport training as well as their description, principle of utilisation, possibility of utilisation and last but not sorting of devices according to their type and quality. Moreover, the theoretical part comes not only with a description of chosen monitoring devices but also with an explanation of compatibility and interconnection of monitoring devices. The practical part contains the comparative study of the fitness tracker Garmin vívosmart optic and the sport tester Garmin Forerunner 210 HR from the point of view of distance and average speed. Besides other things, the practical part deals with many interesting findings regarding the mutual comparison of fitness trackers Garmin vívosmart optic according to their placement and the setting of step length.

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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Kočová, Lucie;

    Bakalářská práce se zabývá typologií radničních koalic a jejich stranickým složením v obcích s rozšířenou působností v Plzeňském kraji po volebním období v letech 2014 a 2018. Na základě empirického zkoumání typologií koalic a analytické části práce jsou v jednotlivých obcích určeny typy vytvořené koalice a její stranické složení. Práce pojednává i o možnosti spolupráce s Komunistickou stranou Čech a Moravy. Dále jsou tyto informace porovnávány s koalicemi vytvořenými v Krajské samosprávě Plzeňského kraje a Parlamentu ČR. Obhájeno The bachelor's thesis deals with the typology of town hall coalitions and their party composition in municipalities with extended powers in the Pilsen region after the election period in 2014 and 2018. Based on an empirical examination of the typology of coalitions and the analytical part of the work, the types of coalition formed and its party composition are determined in individual municipalities. The thesis also discusses the possibility of cooperation with the Communist Party of Bohemia and Moravia. Furthermore, this information is compared with coalitions formed in the Regional Self-Government of the Pilsen Region and the Parliament of the Czech Republic.

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    Authors: Gender Studies; Photon;
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Lorencová, Veronika;

    Tato bakalářská práce se zaměřuje na dramatickou výchovu a její uplatnění v mateřské škole. Dále se zabývá hrou v roli a jejím využitím v předškolním zařízení. Teoretická část je zaměřena na charakteristiku dramatické výchovy a její metody,které můžeme využít v MŠ. Praktická část obsahuje seznámení s mateřskou školou Žlutice a využití pohádky Hrnečku vař. Katedra pedagogiky Neobhájeno This thesis focuses on drama and its application in kindergarten. It also deals with the role play and its use in pre-school. The theoretical part is focused on the characteristics of drama education and the methods that can be used in kindergarten. The practical part includes familiarization with the kindergarten town and its use of fairy tales Free Advice.

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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Maňourová, Markéta;

    Předložená diplomová práce se zabývá tématem ochrany osobních údajů a dopady GDPR na podniky a organizace v České republice. Práce začíná představením pojmu GDPR a poté se věnuje definováním pojmů, které jsou s touto problematikou spojené. Následující kapitoly jsou zaměřené na provedené dotazníkové šetření, které se zabývá šetřením dopadů GDPR na podniky a organizacemi v České republice. V závěru práce jsou uvedena doporučení pro zajištění stále aktuálních opatření pro zabezpečení ochrany osobních údajů. Obhájeno This thesis deals with the protection of personal data and the impact of GDPR on businesses and organization in the Czech Republic. The thesis begins with the introduction of the term GDPR and then it is devoted to defining terms that are related to this issue. The following chapters focus on the questionnaire survey, which deals with the impact of od GDPR in businesses and organizations in the Czech Republic. At the end of this thesis, there are recommendations for ensuring the current measures to protect personal data.

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    Authors: Kozáková, Eva;
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    Authors: Rojíková, Roxana;

    Vytvořila jsem objekt fyzicky vycházející z knihy. Jeho desky jsou vytvořeny ze zrcadel a listy uvnitř jsou průhledné. Tyto materiály jsou tedy pro typickou výrobu knihy neobvyklé. Objekt zobrazuje pojem "HLEDÁNÍ", protože je to nosnou částí života každého z nás. Desky knihy tvoří zrcadla a my nevíme, která z nich je začátek a konec, proto jsou tyto hranice života jen pomyslné, ne skutečné. A mezi nimi se to všechno nachází. Život, situace, emoce, zkušenosti, pocity. Na jednotlivých stranách jsou tedy zobrazeny jakési abstraktní pocity, které prožívá každý po dobu života, ale každý kvůli nějakým jiným situacím. Ukazuje to tedy, že všichni jsme uvnitř v podstatě stejní. Tyto ilustrace se prolínají jedna přes druhou a nevíme, která je která, protože i v živote se v nás emoce míchají a nedají se úplně oddělit. Taktéž se odrážejí v zrcadlech do nekonečnosti a tak vytvářejí jakési nekončící absolutno. Takže tento objekt je jen jakýmsi malým fragmentem vytrhnutým z naší reality. Je předmětem jako jakákoliv jiná věc na světě, která má tolik podob, kolik lidí se na ni hledí, protože každý má svoje vlastní vidění. Každý tedy i při pohledu na tento objekt v něm neuvidí nic jiného jen svůj odraz, svoje pocity, sebe. A tak obsahuje úplně všechny. Cílem teda bylo vytvoření jakéhosi zrcadla duše, něčeho, co by odráželo každého z nás. K objektu je doprovodná kniha, která obsahuje kromě ilustrací i texty, které jsem psala po dobu několika měsíců. Je to sbírka různých myšlenek, které mi chodili hlavou a zaznamenávala jsem je. Z těchto textů následně vznikaly ilustrace tak, že jsem si texty četla a na papír zaznamenávala abstraktní výjevy, které se mi při čtení vyjevily v mysli. Obhájeno I created an object which is physically based on the book. Its cover is made of mirrors and the pages inside are transparent. These materials are thus unusual for the typical production of books. The object depicts the term "SEARCHING" because it is an essential part of everyone's life. Book´s cover is made of mirrors, but we don't know which of the boards is the beginning and the end, so those borders are only imaginary and not real. And there is everything between them. Life, situations, emotions, experiences, feelings. Therefore, each page shows a sort of abstract feelings that everyone experiences during life, but each of us due to different situations. Thus, it shows that all of us are basically the same inside. These illustrations overlap and we don't know which is which, as well as in life emotions are mixed and cannot be completely separated. They are also reflected in a mirror to infinity and thus create a sort of infinite absolute. So this object is just sort of a small fragment taken out of our reality. It is a subject as any other thing in the world that has so many shapes, how many people are looking at it, because everyone has their own vision. Therefore, everyone, looking at the object, sees nothing but their reflection, their feelings, themselves. So it contains everybody. Thus, the aim was to create a mirror of the soul, something that would reflect each of us. There is also a book accompanying the object, which, apart from illustrations, also contains texts that I have been writing during a few months. It is a combination of different ideas that I have had in my mind and have been recording them. From these texts illustrations were created in such a way that I read the text and recorded on paper the abstract scenes that appeared in my mind.

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    Authors: Toman, Filip;

    Tato bakalářská práce je zaměřena na oceňování aktiv v českém podniku, konkrétně se jedná o společnost AGROKLAS Staré Sedliště a.s. Teoretická část je věnována významu oceňování, mezinárodním právním úpravám IAS/IFRS, českým právním předpisům a definování vybraných druhů aktiv. V praktické části je představena analyzovaná společnost a její finanční situace pomocí ukazatelů rentability. Následuje ocenění konkrétních majetků užívaných v podniku. Způsob ocenění, který byl použit při pořízení a k rozvahovému dni. Společně s tím budou ukázány i jiné metody, které lze použít, způsob účtování a výpočet daňových odpisů. V závěru je zhodnoceno celkové oceňování ve společnosti a problémy spojené s oceňováním majetků v zemědělství. Obhájeno This bachelor thesis is focused on the valuation of assets in the Czech company, namely AGROKLAS Staré Sedliště a.s. The theoretical part dedicatory to the importance of valuation, international legal regulations IAS / IFRS, Czech legislation and defining selected asset types. In the practical part represents the analyzed company and its financial situation through profitability ratios. Next is the valuation of the specific assets used in the company. Valuation method used in the acquisition and at the balance sheet date. Along with this will be described other methods that can be used, the method of accounting and the calculation of tax depreciation. Finally, the overall valuation in the company and the problems associated with the valuation of agricultural assets.

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    Authors: Richterová, Tereza;

    Tato bakalářská práce se zaměřuje na srovnání toho, jak velkou část svého příjmu platí podnikající fyzické osoby a společnosti s ručením omezeným na dani z příjmů a kolik z jejich příjmů zůstává k dispozici. V teoretické části práce jsou vysvětleny základní pojmy související s daněmi, jako jsou subjekt, předmět, základ a sazba daně a různé způsoby, jak daně rozdělit. Dále je zde popsána daň z příjmů fyzických a právnických osob, s ohledem na platnou legislativu pro rok 2023, a různé formy podnikání podle platného zákona o obchodních korporacích a živnostenského zákona. V praktické části práce je pomocí modelových příkladů analyzována a porovnávána výhodnost podnikání jako OSVČ s uplatňováním skutečných či paušálních výdajů nebo jako společnost s ručením omezeným z hlediska výše daně z příjmů a následných disponibilních finančních prostředků podnikatele. Obhájeno This bachelor thesis focuses on comparing the tax burden of income tax and resulting disposable income for self-employed individuals and limited liability companies. The theoretical part of the thesis explains basic terms related to taxes, such as subject, object, tax base and rate, and various ways to distribute taxes. It also describes the income tax for individuals and legal entities, in accordance with the applicable legislation for 2023, and different forms of business according to the Commercial Corporations Act and Trade Licensing Act. In the practical part, using model examples, the profitability of doing business as a self-employed person with actual or lump-sum expenses is analyzed and compared to that of a limited liability company in terms of the amount of income tax and free financial resources of the entrepreneur.

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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Rodák, Martin;

    Předkládaná diplomová práce se zabývá výběrem a realizací vhodného detekčního řetězce určeného k detekci neutronového pole. Teoretická část je zaměřena na základní druhy detektorů ionizujícího záření a jejich vlastnosti. Dále je práce změřena na definování požadavků na detekční řetězec v závislosti na podmínkách pracovního prostředí a na způsoby detekce neutronů. Poslední část je věnována vybranému detekčnímu řetězci, určení mezních hodnot jeho použití a zkušebnímu provozu s neutronovými zdroji provozovanými během experimentálních měření na cyklotronu U 120M, ÚJF AV ČR, v.v.i. Obhájeno Presented Master's thesis concerns the choice and implementation of an appropriate detection chain, designated for detection of a neutron field. The theoretical part is focused on basic types of ion radiation detectors and their properties. Furthermore the thesis concentrates on defining the requirements on a detection chain, in dependance on work place conditions and means of neutron detection. The last part is devoted to the selected detection chain, determination of marginal values of it's use and the testing operation of neutron sources used during experimental gauging on cyclotron U 120M, Nuclear Physics Institute of the Czech Academy of Science, public research institution.

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    Authors: Matas, Jan;

    Diplomová práce s názvem Využití moderních monitorovacích prostředků a jejich komparace při evidenci sportovního tréninku, se zaměřuje na porovnání vybraných monitorovacích zařízení. Tato studie se v teoretické části blíže zaměřuje na zařízení využívaná při pohybových aktivitách, jejich popis a principy fungování, možnosti využití a v neposlední řadě také na rozdělení zařízení dle vlastností a typů. Součástí teoretické části je i popis možné spolupráce, kompatibility a provázanosti jednotlivých přístrojů mezi sebou. V praktické části práce byl porovnáván z hlediska přesnosti měření fitness náramek Garmin vívosmart optic se sporttesterem Garmin Forerunner 210 HR, konkrétně vzdálenost a průměrná rychlost. Praktická část mimo jiné přináší také zajímavé výsledky týkající se porovnání fitness náramků Garmin vívosmar optic mezi sebou z hlediska jejich umístění na těle a z hlediska nastavení délky kroku. Obhájeno The main goal of the thesis Utilisation and Comparison of Modern Monitoring Devices in Sport Training Records is to compare chosen monitoring devices. The theoretical part of this study is based on devices used in sport training as well as their description, principle of utilisation, possibility of utilisation and last but not sorting of devices according to their type and quality. Moreover, the theoretical part comes not only with a description of chosen monitoring devices but also with an explanation of compatibility and interconnection of monitoring devices. The practical part contains the comparative study of the fitness tracker Garmin vívosmart optic and the sport tester Garmin Forerunner 210 HR from the point of view of distance and average speed. Besides other things, the practical part deals with many interesting findings regarding the mutual comparison of fitness trackers Garmin vívosmart optic according to their placement and the setting of step length.

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    Authors: Kočová, Lucie;

    Bakalářská práce se zabývá typologií radničních koalic a jejich stranickým složením v obcích s rozšířenou působností v Plzeňském kraji po volebním období v letech 2014 a 2018. Na základě empirického zkoumání typologií koalic a analytické části práce jsou v jednotlivých obcích určeny typy vytvořené koalice a její stranické složení. Práce pojednává i o možnosti spolupráce s Komunistickou stranou Čech a Moravy. Dále jsou tyto informace porovnávány s koalicemi vytvořenými v Krajské samosprávě Plzeňského kraje a Parlamentu ČR. Obhájeno The bachelor's thesis deals with the typology of town hall coalitions and their party composition in municipalities with extended powers in the Pilsen region after the election period in 2014 and 2018. Based on an empirical examination of the typology of coalitions and the analytical part of the work, the types of coalition formed and its party composition are determined in individual municipalities. The thesis also discusses the possibility of cooperation with the Communist Party of Bohemia and Moravia. Furthermore, this information is compared with coalitions formed in the Regional Self-Government of the Pilsen Region and the Parliament of the Czech Republic.

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    Authors: Gender Studies; Photon;
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    Authors: Lorencová, Veronika;

    Tato bakalářská práce se zaměřuje na dramatickou výchovu a její uplatnění v mateřské škole. Dále se zabývá hrou v roli a jejím využitím v předškolním zařízení. Teoretická část je zaměřena na charakteristiku dramatické výchovy a její metody,které můžeme využít v MŠ. Praktická část obsahuje seznámení s mateřskou školou Žlutice a využití pohádky Hrnečku vař. Katedra pedagogiky Neobhájeno This thesis focuses on drama and its application in kindergarten. It also deals with the role play and its use in pre-school. The theoretical part is focused on the characteristics of drama education and the methods that can be used in kindergarten. The practical part includes familiarization with the kindergarten town and its use of fairy tales Free Advice.

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    Authors: Maňourová, Markéta;

    Předložená diplomová práce se zabývá tématem ochrany osobních údajů a dopady GDPR na podniky a organizace v České republice. Práce začíná představením pojmu GDPR a poté se věnuje definováním pojmů, které jsou s touto problematikou spojené. Následující kapitoly jsou zaměřené na provedené dotazníkové šetření, které se zabývá šetřením dopadů GDPR na podniky a organizacemi v České republice. V závěru práce jsou uvedena doporučení pro zajištění stále aktuálních opatření pro zabezpečení ochrany osobních údajů. Obhájeno This thesis deals with the protection of personal data and the impact of GDPR on businesses and organization in the Czech Republic. The thesis begins with the introduction of the term GDPR and then it is devoted to defining terms that are related to this issue. The following chapters focus on the questionnaire survey, which deals with the impact of od GDPR in businesses and organizations in the Czech Republic. At the end of this thesis, there are recommendations for ensuring the current measures to protect personal data.

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    Authors: Kozáková, Eva;
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    Authors: Rojíková, Roxana;

    Vytvořila jsem objekt fyzicky vycházející z knihy. Jeho desky jsou vytvořeny ze zrcadel a listy uvnitř jsou průhledné. Tyto materiály jsou tedy pro typickou výrobu knihy neobvyklé. Objekt zobrazuje pojem "HLEDÁNÍ", protože je to nosnou částí života každého z nás. Desky knihy tvoří zrcadla a my nevíme, která z nich je začátek a konec, proto jsou tyto hranice života jen pomyslné, ne skutečné. A mezi nimi se to všechno nachází. Život, situace, emoce, zkušenosti, pocity. Na jednotlivých stranách jsou tedy zobrazeny jakési abstraktní pocity, které prožívá každý po dobu života, ale každý kvůli nějakým jiným situacím. Ukazuje to tedy, že všichni jsme uvnitř v podstatě stejní. Tyto ilustrace se prolínají jedna přes druhou a nevíme, která je která, protože i v živote se v nás emoce míchají a nedají se úplně oddělit. Taktéž se odrážejí v zrcadlech do nekonečnosti a tak vytvářejí jakési nekončící absolutno. Takže tento objekt je jen jakýmsi malým fragmentem vytrhnutým z naší reality. Je předmětem jako jakákoliv jiná věc na světě, která má tolik podob, kolik lidí se na ni hledí, protože každý má svoje vlastní vidění. Každý tedy i při pohledu na tento objekt v něm neuvidí nic jiného jen svůj odraz, svoje pocity, sebe. A tak obsahuje úplně všechny. Cílem teda bylo vytvoření jakéhosi zrcadla duše, něčeho, co by odráželo každého z nás. K objektu je doprovodná kniha, která obsahuje kromě ilustrací i texty, které jsem psala po dobu několika měsíců. Je to sbírka různých myšlenek, které mi chodili hlavou a zaznamenávala jsem je. Z těchto textů následně vznikaly ilustrace tak, že jsem si texty četla a na papír zaznamenávala abstraktní výjevy, které se mi při čtení vyjevily v mysli. Obhájeno I created an object which is physically based on the book. Its cover is made of mirrors and the pages inside are transparent. These materials are thus unusual for the typical production of books. The object depicts the term "SEARCHING" because it is an essential part of everyone's life. Book´s cover is made of mirrors, but we don't know which of the boards is the beginning and the end, so those borders are only imaginary and not real. And there is everything between them. Life, situations, emotions, experiences, feelings. Therefore, each page shows a sort of abstract feelings that everyone experiences during life, but each of us due to different situations. Thus, it shows that all of us are basically the same inside. These illustrations overlap and we don't know which is which, as well as in life emotions are mixed and cannot be completely separated. They are also reflected in a mirror to infinity and thus create a sort of infinite absolute. So this object is just sort of a small fragment taken out of our reality. It is a subject as any other thing in the world that has so many shapes, how many people are looking at it, because everyone has their own vision. Therefore, everyone, looking at the object, sees nothing but their reflection, their feelings, themselves. So it contains everybody. Thus, the aim was to create a mirror of the soul, something that would reflect each of us. There is also a book accompanying the object, which, apart from illustrations, also contains texts that I have been writing during a few months. It is a combination of different ideas that I have had in my mind and have been recording them. From these texts illustrations were created in such a way that I read the text and recorded on paper the abstract scenes that appeared in my mind.

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    Authors: Toman, Filip;

    Tato bakalářská práce je zaměřena na oceňování aktiv v českém podniku, konkrétně se jedná o společnost AGROKLAS Staré Sedliště a.s. Teoretická část je věnována významu oceňování, mezinárodním právním úpravám IAS/IFRS, českým právním předpisům a definování vybraných druhů aktiv. V praktické části je představena analyzovaná společnost a její finanční situace pomocí ukazatelů rentability. Následuje ocenění konkrétních majetků užívaných v podniku. Způsob ocenění, který byl použit při pořízení a k rozvahovému dni. Společně s tím budou ukázány i jiné metody, které lze použít, způsob účtování a výpočet daňových odpisů. V závěru je zhodnoceno celkové oceňování ve společnosti a problémy spojené s oceňováním majetků v zemědělství. Obhájeno This bachelor thesis is focused on the valuation of assets in the Czech company, namely AGROKLAS Staré Sedliště a.s. The theoretical part dedicatory to the importance of valuation, international legal regulations IAS / IFRS, Czech legislation and defining selected asset types. In the practical part represents the analyzed company and its financial situation through profitability ratios. Next is the valuation of the specific assets used in the company. Valuation method used in the acquisition and at the balance sheet date. Along with this will be described other methods that can be used, the method of accounting and the calculation of tax depreciation. Finally, the overall valuation in the company and the problems associated with the valuation of agricultural assets.

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    Authors: Richterová, Tereza;

    Tato bakalářská práce se zaměřuje na srovnání toho, jak velkou část svého příjmu platí podnikající fyzické osoby a společnosti s ručením omezeným na dani z příjmů a kolik z jejich příjmů zůstává k dispozici. V teoretické části práce jsou vysvětleny základní pojmy související s daněmi, jako jsou subjekt, předmět, základ a sazba daně a různé způsoby, jak daně rozdělit. Dále je zde popsána daň z příjmů fyzických a právnických osob, s ohledem na platnou legislativu pro rok 2023, a různé formy podnikání podle platného zákona o obchodních korporacích a živnostenského zákona. V praktické části práce je pomocí modelových příkladů analyzována a porovnávána výhodnost podnikání jako OSVČ s uplatňováním skutečných či paušálních výdajů nebo jako společnost s ručením omezeným z hlediska výše daně z příjmů a následných disponibilních finančních prostředků podnikatele. Obhájeno This bachelor thesis focuses on comparing the tax burden of income tax and resulting disposable income for self-employed individuals and limited liability companies. The theoretical part of the thesis explains basic terms related to taxes, such as subject, object, tax base and rate, and various ways to distribute taxes. It also describes the income tax for individuals and legal entities, in accordance with the applicable legislation for 2023, and different forms of business according to the Commercial Corporations Act and Trade Licensing Act. In the practical part, using model examples, the profitability of doing business as a self-employed person with actual or lump-sum expenses is analyzed and compared to that of a limited liability company in terms of the amount of income tax and free financial resources of the entrepreneur.

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