Ing. Ondřej Havle, partner SAMAKu a daňový poradce, vystoupil ve středu 7. října 2015 na semináři připravovaném ve spolupráci s Asociací malých a středních podniků a živnostníků ČR. Přednášel na téma Kontrolní hlášení DPH od roku 2016 a s ním související rady a informace.
Ing. Ondřej Havle, partner SAMAKu a daňový poradce, vystoupil ve středu 7. října 2015 na semináři připravovaném ve spolupráci s Asociací malých a středních podniků a živnostníků ČR. Přednášel na téma Kontrolní hlášení DPH od roku 2016 a s ním související rady a informace.
Norma Davis' Letter of Recommendation 6-30-11Eileen Harkins
Eileen Harkins worked as a clinical mail manager for 2 years where she dramatically improved communication efforts. She ensured 5 million letters mailed annually had easy to understand content without errors while maintaining logos and taglines. Eileen also helped create monthly invoicing reports, developing an excellent tracking tool when none previously existed. She brought efficiency and confidence to the department with her strong attention to detail and integrity.
Este documento discute los criterios para seleccionar contenidos en la enseñanza universitaria basada en competencias. Explica que los contenidos deben incluir conceptos, procedimientos y actitudes para desarrollar conocimiento funcional en los estudiantes. También destaca la importancia de incluir contenidos procedimentales para fomentar habilidades profesionales y la capacidad de aprendizaje autónomo. Por último, proporciona criterios generales como la representatividad, significatividad y transferibilidad para seleccionar contenidos válidos y apropiados
Tipos y beneficios_de_la_web 2.0_ raul almeidaRaùl Almeida
¿QUÉ ES UN SITIO WEB?
Es una nueva concepción de páginas basadas en contenidos compartidos y producidos por los propios usuarios o navegantes de la página.
El documento discute la historia de violencia en Colombia desde la época de la conquista y cómo los conflictos armados como la Guerra de los Mil Días afectaron el desarrollo económico. También critica cómo el gobierno se ha centrado en negociar con grupos armados para su propio beneficio en lugar de trabajar para la igualdad y bienestar del pueblo colombiano. El documento argumenta que Colombia necesita un cambio hacia una cultura de paz, justicia social y economía que beneficie a los ciudadanos del país.
Lorene Regnier has over 20 years of experience as a nurse in hospital, hospice, home health, and primary care settings. She is currently an Intake Coordinator at Good Shepard Hospice where she receives and processes referrals, obtains insurance pre-certifications, and coordinates admissions. Prior to this, she served as a Hospice Liaison and RN Case Manager, managing patient caseloads, performing assessments, and coordinating care. Regnier has a Bachelor of Science in Nursing and is a registered nurse with certifications in hospice palliative care and patient assessment.
The 1906 San Francisco earthquake struck the city of San Francisco at 5:12 am on April 18, 1906, causing widespread damage with an estimated magnitude of 7.9. Over 80% of the city was destroyed and 250,000 residents were left homeless, with damage estimated at $400 million and over 3,000 deaths resulting from the quake and subsequent fires. The effects of the earthquake were felt from San Francisco north through the Santa Cruz Mountains to San Jose, and as far south as Los Angeles.
Mariam Ghattas is a senior project manager with over 11 years of experience managing IT and business projects in banking. She holds a Bachelor's degree in Computer Science and several professional certifications including PRINCE2 Practitioner. Ghattas has extensive experience implementing banking applications such as internet banking, mobile payment systems, and CRM software. She is skilled in Agile methodologies and has successfully delivered numerous complex projects on time and within budget.
The document discusses how organizations will become more agile and decentralized as complexity increases. It argues that formal hierarchical structures will give way to more networked and dynamic structures where people and teams have more freedom and responsibility. Key aspects of traditional bureaucracies like fixed targets, top-down management, and incentives will be replaced by a focus on results, leadership, transparency, and sharing. Organizations will move from mechanistic and efficiency-driven models to integrated, team-based structures that can adapt to complex environments.
The document discusses the importance of finding purpose and meaning in work, having clarity on values and strengths, and ensuring well-being, belonging, purpose, and positive identity. It touches on themes like lack of clarity, impacts on family and friends from no work, and working without purpose.
This short document contains a link and encourages the reader to click on it to access or obtain something. No other context is provided about what would be received by clicking the link or any other details.
Magic Rules of Tense (বাংলা ও ইংলিশ শব্দ ও বাক্য দেখে চেনার উপায়, বিশেষ নিয়ম ও তার ব্যবহার)
The Magic Formula of Sentence Structure(একটি সূত্র বা ফর্মুলা দিয়ে যে কোন ইংলিশ বাক্য তৈরি, উদাহরন সহকারে বিবরণ )
Parts Of Speech চেনার (Identification) সহজ উপায় ও অবস্থান (Position) [Suffix (প্রত্যয়) দেখে চিনার উপায় বাংলা অর্থ সহ অসংখ্য উদাহরন , Function or Placement (বাক্যে তার অবস্থানের নিয়ম) , Some critical use of Parts Of Speech ]
100 Magic Rules of Cloze Test With & Without Clues (ইংরেজি বাক্যের যে সকল clue দেখে শূন্যস্থানে সঠিক ওয়ার্ড ও তার যে গ্রামার ফরম্যাট হবে তার শর্টকাট টেকনিক ও জাদুকরি নিয়ম )
75 Cloze Test With Clues (প্রত্যেক টেস্টের গুরুত্বপূর্ণ সব শব্দের বাংলা অর্থ ও প্রত্যেক উত্তরের গ্রামাটিক্যাল ব্যাখ্যা ও গঠন সহ দেওয়া আছে অর্থাৎ কেন হয়েছে তার ব্যাখ্যা )
65 Probable Cloze Test with clues for JSC/SSC/H.S.C Examination. (প্রত্যেক টেস্টের বাংলা অনুবাদ সহ দেওয়া আছে )
50 Cloze Test Without Clues (প্রত্যেক টেস্টের গুরুত্বপূর্ণ সব শব্দের বাংলা অর্থ ও প্রত্যেক উত্তরের গ্রামাটিক্যাল ব্যাখ্যা ও গঠন সহ দেওয়া আছে অর্থাৎ কেন হয়েছে তার ব্যাখ্যা )
The document outlines the S.T.E.P.P.S framework for what makes things popular and go viral. It describes each letter of the framework: Social currency refers to how what people share influences how others see them; Triggers are things in the social environment that prompt people to talk about something; Emotion explains that people care and therefore share things that make them feel something; Public means things are easier to see and imitate when more public; Practical value refers to information being more likely to be shared if it is useful; and Stories notes that people enjoy telling stories rather than just sharing information directly.
XPDS16: Display Handler, a Client Display Framework for Xen - Brendan Kerrig...The Linux Foundation
This presentation will introduce Display Handler, an open source implementation and framework for providing client virtualized display and input handling within Xen. Display Handler provides a modular approach to both graphics virtualization and input multiplexing. Designed from the ground up to be extensible, the base implementation includes a DRM dumb buffer based renderer, though research is being done on integrating Intel’s GVT-g as an alternative renderer. It includes a fully functional input server which can be extended to support different input sources and output formats as well as providing configurable filtering. The base implementation includes a Windows display driver for Windows XP/7 support, a Linux framebuffer driver for basic Linux guest support, and generic QEMU guest support. A Windows 10 guest display driver is in development in addition to a proper Linux DRM guest driver. It was written in C++ and includes a full suite of unit tests.
The presentation will cover the motivation behind the development of Display Handler, the overall architecture, and future directions planned for the framework, especially how it can fit in with various other graphics virtualization technologies that are currently under development. Challenges on providing a beneficial user experience in multi-VM workstations will also be discussed.
XPDS16: Hypervisor-based Security: Vicarious Learning via Introspektioneerin...The Linux Foundation
This presentation is based on the technical hurdles we overcame when building a commercial product on the introspection capabilities of the Xen hypervisor. Mihai Dontu will relate the importance of the x86 emulator, the need for a more focused effort on its completeness and correctness, the problems encountered, and the solutions adopted. He will also approach the subject of performance, for which hypervisor features that were not meant to be in the hot path had to be punctually reworked to solve a key requirement for making a theoretical product a commercial reality.
Norma Davis' Letter of Recommendation 6-30-11Eileen Harkins
Eileen Harkins worked as a clinical mail manager for 2 years where she dramatically improved communication efforts. She ensured 5 million letters mailed annually had easy to understand content without errors while maintaining logos and taglines. Eileen also helped create monthly invoicing reports, developing an excellent tracking tool when none previously existed. She brought efficiency and confidence to the department with her strong attention to detail and integrity.
Este documento discute los criterios para seleccionar contenidos en la enseñanza universitaria basada en competencias. Explica que los contenidos deben incluir conceptos, procedimientos y actitudes para desarrollar conocimiento funcional en los estudiantes. También destaca la importancia de incluir contenidos procedimentales para fomentar habilidades profesionales y la capacidad de aprendizaje autónomo. Por último, proporciona criterios generales como la representatividad, significatividad y transferibilidad para seleccionar contenidos válidos y apropiados
Tipos y beneficios_de_la_web 2.0_ raul almeidaRaùl Almeida
¿QUÉ ES UN SITIO WEB?
Es una nueva concepción de páginas basadas en contenidos compartidos y producidos por los propios usuarios o navegantes de la página.
El documento discute la historia de violencia en Colombia desde la época de la conquista y cómo los conflictos armados como la Guerra de los Mil Días afectaron el desarrollo económico. También critica cómo el gobierno se ha centrado en negociar con grupos armados para su propio beneficio en lugar de trabajar para la igualdad y bienestar del pueblo colombiano. El documento argumenta que Colombia necesita un cambio hacia una cultura de paz, justicia social y economía que beneficie a los ciudadanos del país.
Lorene Regnier has over 20 years of experience as a nurse in hospital, hospice, home health, and primary care settings. She is currently an Intake Coordinator at Good Shepard Hospice where she receives and processes referrals, obtains insurance pre-certifications, and coordinates admissions. Prior to this, she served as a Hospice Liaison and RN Case Manager, managing patient caseloads, performing assessments, and coordinating care. Regnier has a Bachelor of Science in Nursing and is a registered nurse with certifications in hospice palliative care and patient assessment.
The 1906 San Francisco earthquake struck the city of San Francisco at 5:12 am on April 18, 1906, causing widespread damage with an estimated magnitude of 7.9. Over 80% of the city was destroyed and 250,000 residents were left homeless, with damage estimated at $400 million and over 3,000 deaths resulting from the quake and subsequent fires. The effects of the earthquake were felt from San Francisco north through the Santa Cruz Mountains to San Jose, and as far south as Los Angeles.
Mariam Ghattas is a senior project manager with over 11 years of experience managing IT and business projects in banking. She holds a Bachelor's degree in Computer Science and several professional certifications including PRINCE2 Practitioner. Ghattas has extensive experience implementing banking applications such as internet banking, mobile payment systems, and CRM software. She is skilled in Agile methodologies and has successfully delivered numerous complex projects on time and within budget.
The document discusses how organizations will become more agile and decentralized as complexity increases. It argues that formal hierarchical structures will give way to more networked and dynamic structures where people and teams have more freedom and responsibility. Key aspects of traditional bureaucracies like fixed targets, top-down management, and incentives will be replaced by a focus on results, leadership, transparency, and sharing. Organizations will move from mechanistic and efficiency-driven models to integrated, team-based structures that can adapt to complex environments.
The document discusses the importance of finding purpose and meaning in work, having clarity on values and strengths, and ensuring well-being, belonging, purpose, and positive identity. It touches on themes like lack of clarity, impacts on family and friends from no work, and working without purpose.
This short document contains a link and encourages the reader to click on it to access or obtain something. No other context is provided about what would be received by clicking the link or any other details.
Magic Rules of Tense (বাংলা ও ইংলিশ শব্দ ও বাক্য দেখে চেনার উপায়, বিশেষ নিয়ম ও তার ব্যবহার)
The Magic Formula of Sentence Structure(একটি সূত্র বা ফর্মুলা দিয়ে যে কোন ইংলিশ বাক্য তৈরি, উদাহরন সহকারে বিবরণ )
Parts Of Speech চেনার (Identification) সহজ উপায় ও অবস্থান (Position) [Suffix (প্রত্যয়) দেখে চিনার উপায় বাংলা অর্থ সহ অসংখ্য উদাহরন , Function or Placement (বাক্যে তার অবস্থানের নিয়ম) , Some critical use of Parts Of Speech ]
100 Magic Rules of Cloze Test With & Without Clues (ইংরেজি বাক্যের যে সকল clue দেখে শূন্যস্থানে সঠিক ওয়ার্ড ও তার যে গ্রামার ফরম্যাট হবে তার শর্টকাট টেকনিক ও জাদুকরি নিয়ম )
75 Cloze Test With Clues (প্রত্যেক টেস্টের গুরুত্বপূর্ণ সব শব্দের বাংলা অর্থ ও প্রত্যেক উত্তরের গ্রামাটিক্যাল ব্যাখ্যা ও গঠন সহ দেওয়া আছে অর্থাৎ কেন হয়েছে তার ব্যাখ্যা )
65 Probable Cloze Test with clues for JSC/SSC/H.S.C Examination. (প্রত্যেক টেস্টের বাংলা অনুবাদ সহ দেওয়া আছে )
50 Cloze Test Without Clues (প্রত্যেক টেস্টের গুরুত্বপূর্ণ সব শব্দের বাংলা অর্থ ও প্রত্যেক উত্তরের গ্রামাটিক্যাল ব্যাখ্যা ও গঠন সহ দেওয়া আছে অর্থাৎ কেন হয়েছে তার ব্যাখ্যা )
The document outlines the S.T.E.P.P.S framework for what makes things popular and go viral. It describes each letter of the framework: Social currency refers to how what people share influences how others see them; Triggers are things in the social environment that prompt people to talk about something; Emotion explains that people care and therefore share things that make them feel something; Public means things are easier to see and imitate when more public; Practical value refers to information being more likely to be shared if it is useful; and Stories notes that people enjoy telling stories rather than just sharing information directly.
XPDS16: Display Handler, a Client Display Framework for Xen - Brendan Kerrig...The Linux Foundation
This presentation will introduce Display Handler, an open source implementation and framework for providing client virtualized display and input handling within Xen. Display Handler provides a modular approach to both graphics virtualization and input multiplexing. Designed from the ground up to be extensible, the base implementation includes a DRM dumb buffer based renderer, though research is being done on integrating Intel’s GVT-g as an alternative renderer. It includes a fully functional input server which can be extended to support different input sources and output formats as well as providing configurable filtering. The base implementation includes a Windows display driver for Windows XP/7 support, a Linux framebuffer driver for basic Linux guest support, and generic QEMU guest support. A Windows 10 guest display driver is in development in addition to a proper Linux DRM guest driver. It was written in C++ and includes a full suite of unit tests.
The presentation will cover the motivation behind the development of Display Handler, the overall architecture, and future directions planned for the framework, especially how it can fit in with various other graphics virtualization technologies that are currently under development. Challenges on providing a beneficial user experience in multi-VM workstations will also be discussed.
XPDS16: Hypervisor-based Security: Vicarious Learning via Introspektioneerin...The Linux Foundation
This presentation is based on the technical hurdles we overcame when building a commercial product on the introspection capabilities of the Xen hypervisor. Mihai Dontu will relate the importance of the x86 emulator, the need for a more focused effort on its completeness and correctness, the problems encountered, and the solutions adopted. He will also approach the subject of performance, for which hypervisor features that were not meant to be in the hot path had to be punctually reworked to solve a key requirement for making a theoretical product a commercial reality.
Diskusní setkání na téma Problematika spojených osob - SAMAKSAMAK
Středa 21. října patřila partnerům Poradenské skupiny SAMAK Mgr. Ing. Marku Švehlíkovi, Ing. Ondřeji Havle a našemu již tradičnímu snídaňovému diskusnímu setkání, tentokrát na téma Problematika spojených osob z daňového a právního pohledu.
2. 22.11.2012
STRUKTURA DAŇOVÉHO SYSTÉMU ČR
Daňové principy
Dobrý daňový systém by se měl vyznačovat
těmito rysy:
spravedlnosti
ekonomickou efektivností
administrativní jednoduchostí
flexibilitou
“správným” působením na makroekonomické
agregáty
politickou průhledností a právní perfektností
VOŠ pro praxi
reg. č.: CZ.1.07/2.1.00/32.0044
3. 22.11.2012
VEŘEJNÉ PŘÍJMY
hledisko návratnosti
nenávratné příjmy - daně, dávky, poplatky, příjmy z výnosů
privatizace, výnosy z vlastního podnikání apod.
návratné příjmy - bankovní úvěr od peněžních institucí nebo
emise cenných papírů (státních pokladničních poukázek, vládních
obligací, municipálních obligací apod.).
hledisko časové
běžné - financování běžných výdajů, vyznačují se pravidelností
kapitálové - na krytí kapitálových, investičních výdajů, často jde
o mimořádné, nepravidelné nebo jednorázové příjmy (např.
výnosy z privatizace či prodeje majetku)
VOŠ pro praxi
reg. č.: CZ.1.07/2.1.00/32.0044
4. 22.11.2012
VEŘEJNÉ PŘÍJMY - DAŇOVÉ
Daně
Cla
Poplatky
Pojistné na sociální zabezpečení včetně
příspěvku na politiku zaměstnanosti
VOŠ pro praxi
reg. č.: CZ.1.07/2.1.00/32.0044
5. 22.11.2012
PŘÍJMY STÁTNÍHO ROZPOČTU ČR
Daňový systém se skládá se z daní:
přímých - daně bezprostředně odváděné státním
orgánům - správcům daně. Důchodové a majetkové
nepřímých - daň přesunutá na někoho jiného. Např.
daně spotřební přesouvá výrobce na spotřebitele.
Ukazatel (mld. Kč.) 1998 návrh rozpočtu 2012 návrh rozpočtu
daňové příjmy celkem 511,6 945,5
z toho pojistné SZ 209,5 384,0
nedaňové příjmy 25,0 139,2
příjmy celkem 536,6 1084,7
VOŠ pro praxi
reg. č.: CZ.1.07/2.1.00/32.0044
6. 22.11.2012
PROBLEMATIKA ODHADŮ BUDOUCÍCH PŘÍJMŮ
VOŠ pro praxi
reg. č.: CZ.1.07/2.1.00/32.0044
7. 22.11.2012
DAŇOVÁ SOUSTAVA ČR
VOŠ pro praxi
reg. č.: CZ.1.07/2.1.00/32.0044