Change of Legal Form of Business and its Impact on Income Tax

Import 06/11/2014Cílem bakalářské práce je analýza výhodnosti změny právní formy podnikání z individuálního podnikatele na společnost s ručením omezeným, se zaměřením na daň z příjmů. Na základě výkazu zisků a ztrát, který pro podmínky práce poskytl pan Pazdera, je stanovena daňová povinnost za obě formy podnikání. Za pomoci stanovených povinností je interpretována výhodnost jednotlivých forem podnikání. Interpretovány jsou jak daňové, tak právní aspekty. Práce dále poukazuje na to, jakým způsobem je možné tuto změnu provést a jaké kroky musí podnikatel pro tuto změnu učinit.The aim of this work is to analyze the advantages of the change of legal form of business from the individual entrepreneur to a limited liability company, focusing on income tax. On the base of the profit and loss account, which is provided by Mr. Pazdera, is determined tax liability of both forms of business. With the help of tax liability is interpreted advantage of the various forms of business. In this work the tax and legal aspekt are interpreted. The work also points out how can we make this change and what steps must the entrepreneur make to this change.117 - Katedra účetnictvívelmi dobř

Analýza seismologických jevů ze záznamů SL centra na Dole ČSA v Karviné

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Diversity and assemblage patterns of microorganisms structured by the groundwater chemistry gradient in spring fens

We examined the associations of microorganism assemblages with a complete mineral richness gradient spanning from extremely mineral-rich tufa-forming calcareous fens to mineral-poor acidic Sphagnum-fens. We also compared the distribution of two dominant taxa, testate amoebae and monogonont rotifers, among the sites differing in water chemistry and among three microhabitats sampled at each site differing in substrate and moisture conditions. Microorganism assemblages primarily changed in relation to the mineral richness gradient; moisture was the second most important factor structuring microorganism assemblages among microhabitats (i.e., wet bryophytes, submerged bryophytes and waterlogged bottom sediments). Densities of testate amoebae taxa and individuals were the highest in rich Sphagnum-fens, indicating a unimodal pattern along the mineral richness gradient. Numbers of testate amoebae taxa decreased notably in wet bryophytes, especially in poor Sphagnum-fens. This pattern might result from a strong effect of Sphagnum acidification due to minimal or no dilution of the acidic environment by mineral-rich groundwater. As a consequence, acid tolerant and relatively xerophilous taxa chiefly dominated in wet bryophytes of poor Sphagnum-fens, while poor Sphagnum-fen bottom sediments could provide a refuge for less tolerant and hydrophilous species. In contrast to testate amoebae, monogonont rotifers preferred bryophytes in all sites, with the number of monogonont taxa distinctly increasing from calcareous fens to poor Sphagnum-fens. In poor Sphagnum-fens, monogononts were the most abundant in wet bryophytes, probably due to reduced food competition and/or predaceous pressure resulting from the limited occurrence of other groups of microorganisms by virtue of the hostile acidic conditions in wet Sphagnum carpets

Ecological patterns of Odonata assemblages in karst springs in central Montenegro

Karstic springs are important habitats for maintaining freshwater biodiversity. However, little is known about Odonata larvae assemblages in karstic springs, and studies about the ecological factors that determine species distribution in these habitats are still lacking. In this study the composition of Odonata larvae communities from 91 springs located in the central part of Montenegro was investigated. The richest fauna was found in sublacustrine springs, followed by limnocrenes, while that of the rheocrenes was less rich. The results obtained confirm the main research hypothesis that Odonata larvae assemblages in the karstic springs in the central part of Montenegro were comparably influenced by the environmental parameters acting on the level of individual springs as well as the factors acting at the landscape level. Odonata larvae assemblages divided springs into four groups. On the other hand, the springs could be divided into three groups based on habitat and landscape characteristics. CCA indicates that disturbance factors such as the permanence and directness of human influence on springs for use as drinking water sources are foremost in determining Odonata assemblages at the level of individual springs. The habitat scale considered several factors that influence Odonate assemblages, including altitude and riparian vegetation. This study proves that further odonatological studies in springs should include both types of factors and their interactions

Diversity and assemblage patterns of microorganisms structured by the groundwater chemistry gradient in spring fens

We examined the associations of microorganism assemblages with a complete mineral richness gradient spanning from extremely mineral-rich tufa-forming calcareous fens to mineral-poor acidic Sphagnum-fens. We also compared the distribution of two dominant taxa, testate amoebae and monogonont rotifers, among the sites differing in water chemistry and among three microhabitats sampled at each site differing in substrate and moisture conditions. Microorganism assemblages primarily changed in relation to the mineral richness gradient; moisture was the second most important factor structuring microorganism assemblages among microhabitats (i.e., wet bryophytes, submerged bryophytes and waterlogged bottom sediments). Densities of testate amoebae taxa and individuals were the highest in rich Sphagnum-fens, indicating a unimodal pattern along the mineral richness gradient. Numbers of testate amoebae taxa decreased notably in wet bryophytes, especially in poor Sphagnum-fens. This pattern might result from a strong effect of Sphagnum acidification due to minimal or no dilution of the acidic environment by mineral-rich groundwater. As a consequence, acid tolerant and relatively xerophilous taxa chiefly dominated in wet bryophytes of poor Sphagnum-fens, while poor Sphagnum-fen bottom sediments could provide a refuge for less tolerant and hydrophilous species. In contrast to testate amoebae, monogonont rotifers preferred bryophytes in all sites, with the number of monogonont taxa distinctly increasing from calcareous fens to poor Sphagnum-fens. In poor Sphagnum-fens, monogononts were the most abundant in wet bryophytes, probably due to reduced food competition and/or predaceous pressure resulting from the limited occurrence of other groups of microorganisms by virtue of the hostile acidic conditions in wet Sphagnum carpets