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Legal and economic aspects of digital economy taxation
No full textThis dissertation deals with the issue of taxation of digital economics. Whether and how the digital economy should be taxed has been intensively discussed in recent years, especially at the international level. As a result, many attempts have been made to tax the digital economy, both nationally and internationally. Therefore, the main research objective of this paper is to assess the current state of taxation of the digital economy and to propose appropriate de lege ferenda adjustments. In order to fulfil the main research objective, seven sub-research objectives have been set. With regard to the research objectives, two hypotheses and one sub-hypothesis are formulated in this thesis. The issue is examined from the perspective of national, EU and international law
Changes in the names of bus stops in Kladno in the 2nd half of the 20th century
No full textThis thesis deals with the transformations of public bus stop names in Kladno from the 1950s to the present. The aim of the work is to discuss the origins and changes of bus stop names in the context of the broader development of the urban bus network in the town. The names of public transport stops are a narrowly specified category of geographical names, toponyms, or urbanonyms, which receive relatively little attention, even though they are an important part of urban space. The analysis itself first focuses on the typology of names of Kladno's bus stops. For the purposes of this study, a total of five reasons for naming public bus stops were identified. Furthermore, the analysis focuses on the changes in the names of urban bus stops, whether due to the expansion or reduction of the public transport network, political or non- political factors, or other reasons described in the study. The outcome of the analysis is a tabular overview of all public bus stop names in Kladno, illustrating their development and simplified reasons for their transformations
Circadian rhythms in pancreatic cells
No full textCircadian rhythms regulate physiological processes in the body in accordance with a 24-hour day-night cycle. In pancreas, circadian clock plays a critical role in orchestrating hormone secretion and metabolic homeostasis. This work explores the molecular mechanisms by which circadian transcriptional and post-transcriptional networks regulate insulin secretion and glucose sensitivity in pancreatic β-cells. Disruption of these circadian mechanisms, whether genetically or environmentally induced, impairs β-cell function and contributes to the pathogenesis of type 2 diabetes. Understanding these molecular pathways not only provides insight into the temporal regulation of pancreatic function, but also highlights potential targets for chronotherapy in metabolic diseases. Key words: circadian clock, clock genes, pancreas, Langerhans islet
Digital Competencies of Educational Managers: What Technologies Do They Need in the 21st Century?
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Reader empathy in the reception of children's literature
No full textThis thesis examines reader empathy in children's and young adult literature, specifically focusing on the means of text construction that enable this empathy, building on the author's research in his undergraduate thesis that revealed that the levels of text construction that can influence reader empathy are - the literary character level, the story level, the narrator level, the space-time level, and the language level. In the first chapter of the thesis, the author defines reader empathy based on the findings of modern cognitive literary science. In the second chapter, the author analyses three excerpts from contemporary domestic literary works - Alma a Svět obrazu, Bitva o diamant, Mojenka. He structures these analyses with the help of the findings arising from his bachelor's thesis. This is followed by the methodology of the qualitative research itself. The author then presents the aforementioned excerpts to 9th grade readers and uses appropriately worded, non-suggestive questions to determine how these adolescent readers perceive literary characters and how readerly empathy emerges. The author then summarizes the research findings in Chapter Four. He establishes here that the possibilities of reader empathy are directly dependent on the reading level of the research subjects. In the last chapter, the..
Problematic Aspects of Bankruptcy Proceedings
No full textProblematic Aspects of Bankruptcy Proceedings Abstract This thesis deals with the issue of bankruptcy within insolvency proceedings. The main aim of the thesis is to provide a comprehensive interpretation of selected problematic aspects of bankruptcy, as well as to propose potential solutions and suggestions for improving the legal framework and its practical application. The work first analyzes the operation of the debtor's business, focusing on the status of the employees, the nature of claims arising from the operation of the business, the liquidation of assets, and the specifics of securing the business during bankruptcy. This chapter also includes an outline of business operations in bankruptcy according to German legal regulations. Furthermore, the thesis addresses the highly complex issue of credit financing within bankruptcy, defining what constitutes credit financing and what does not, as well as providing a detailed description of the various types of credit financing contracts. A significant portion of the thesis is devoted to the position of secured creditors, including a comparison of their status under German legal provisions. The work then describes the process of enforcing secured claims, reflecting on the issue of instructions given by secured creditors regarding the liquidation of the..
Atypical form of employment
No full textAtypical forms of employment Abstract This rigorous thesis deals with atypical forms of employment, including flexible forms of performance of work, defining the individual forms, describing the legal regulation in the Czech Republic and evaluating the practical use of different legal institutes, eventually in the context of related judicial decisions, while also discussing atypical forms of employment abroad. The topic of atypical forms of employment is highly actual, because as a result of rapid technological progress and the related development of modern technologies, as well as the impact of globalisation and social changes, it is necessary to adapt the forms of work performance to the requirements of employees and employers and to enable the performance of work in other forms than it was before, while maintaining a certain level of employee protection but with a sufficient level of flexibility. This trend is, of course, gradually being adapted to the legal regulation, both in the Czech Republic and worldwide. This thesis consists of an introduction, three parts, which are further divided mainly into chapters and subchapters, and a conclusion. The first part of the thesis deals with flexicurity in labour law, as it is a fundamental concept for atypical forms of employment. The second part of the thesis..
