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Students´ Taxation in the Czech Republic
Balabánová, Jana ; Urban, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis focuses on the taxation of revenues students. The first part contains the taxation theory, where explains the basic information to the taxation of incomes. In the second part we find general information on income tax of persons, subject to tax on income and tax calculation. The third part contains different kinds of tax. The fourth and fifth part deals with the system of social and health insurance. In the last sixth part provides practical examples of calculation of tax liability. The goal is to find the optimal taxation of revenues students and evaluation of the advantages of individual contracts.
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Co-Mn-Al mixed oxides promoted for direct NO decomposition: preparation and properties.
Jirátová, Květa ; Pacultová, K. ; Balabánová, Jana ; Karásková, K. ; Klegová, A. ; Bílková, T. ; Jandová, Věra ; Koštejn, Martin ; Martaus, A. ; Kotarba, A. ; Obalová, L.
The catalysts investigated in this work were prepared by co-precipitation of nitrates with aqueous K2CO3/KOH solution, followed by washing the precipitates to varying degrees of potassium content and calcining the precursors at 500 °C for 4 h. Mn-Al potassium salt followed by calcination at 500 °C. Before the catalytic reaction, they were calcined at 700 °C. The catalysts and their precursors were characterized by the following measurement techniques: ICP, DTG, XRD, N2 physisorption, FTIR, H2-TPR, CO2-TPD, XPS, and thermal alkali metal desorption (SR-TAD).\n\n
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Co-Mn Mixed Oxides Preared by Magnetron Sputtering on Meshes as Catalysts for Oxidation of Organic Compounds.
Jirátová, Květa ; Perekrestov, Roman ; Dvořáková, M. ; Balabánová, Jana ; Koštejn, Martin ; Topka, Pavel ; Kšírová, Petra ; Čada, Martin ; Hubička, Zdeněk ; Kovanda, F.
The catalysts with various Mn content were examined by XRD, SEM, FUR. XPS, and Ih-TPR. tested in the gas-phase oxidation of model organic compound (ethanol) and compared with pelletized commercial Co-Mn- Al mixed oxide catalyst (Astin 2-100, Czech Republic, Co:Mn:Al molar ratio of 4:1:1 ).
Fulltext: content.csg -  DOC
Plný tet: 00206B6C274C191104151706 - DOC
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Activity of K-Promoted Co-Mn-Al Mixed in Direct Decomposition of No and Deep Oxidation of Ethanol.
Jirátová, Květa ; Balabánová, Jana ; Pacultová, K. ; Karásková, K. ; Klegová, A. ; Obalová, L.
In this study, Co-Mn-Al mixed oxides modified by K were prepared by co-precipitation of a solution of metal nitrates with the aqueous solution of K2CO3 and KOH, washing the precipitates to different level of K concentrations and finally calcined at chosen temperature, usually 500 °C. The catalysts were characterized by AAS, nitrogen physisorption (Sbet), TPR-H2, XRD, and TPD- CO2. In case of direct NO decomposition, the catalysts pre-calcined at 700 °C were tested for direct NO decomposition in inert gas (650 °C, 0.5 g, 1000 ppm NO/N2, 49 ml min"1). Deep oxidation of ethanol was carried out under following conditions: 0.2 g, 760 ppm of ethanol in air, 4 000 ml h'1, the temperature ramp of 2 °C min'1.
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The Novel Preparation of Hydrotreating Catalysts Using Machanochemical Activation of Aluminum Nitrate and NiMo Complexes.
Kaluža, Luděk ; Jirátová, Květa ; Tyuliev, G. ; Gulková, Daniela ; Balabánová, Jana ; Palcheva, R. ; Koštejn, Martin ; Spojakina, A.
The novel Al2O3 synthesis by mechanochemical activation of aluminum nitrate hydrate was applied to prepare hydrodesulfurization (HDS) NiMo catalysts. Impregnation techniques using the complex made by dissolution of nitrilotriacetic acid (NTA), ammonium heptamolybdate and nickel nitrate and the Anderson-type heteropolyoxymolybdate ((NH4)4Ni(OH)6Mo6O18) complex were compared with conventional impregnation using subsequent deposition of ammonium heptamolybdate (first) and nickel nitrate (second) with calcination in between. Properties of the support and HDS catalysts were studied by N2 physisorption, Raman spectroscopy, H2 temperature-programmed reduction (H2-TPR), O2 chemisorption and X-ray photoelectron spectroscopy (XPS).
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