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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Matoušková, Veronika (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the student income taxation in the Czech republic. Theoretical base is presented in the first part of this thesis such as fundamental terms related to taxation together with the labor-law relations. The second part of the thesis follows with the income tax, the calculation of the tax obligation and the social insurance system. The final part presents the case studies and comparison of individual labor-law relations. The goal of this thesis is to reach the optimization on taxation of working students.
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Corrosion of Nonferrous Metal Materials
Ševčíková, Barbora ; Nový,, František (referee) ; Pacal, Bohumil (referee) ; Havlica, Jaromír (advisor)
In the presented dissertation thesis, I closely focused on corrosion resistance of non-ferrous metals. For full understanding of the possibilities for increasing corrosion resistance, it was vital to initially recognize the influences to the corrosion system of the samples and their surrounding environment. For this purpose, I focused on heat treatment, corrosion, and protective coatings, in the theoretical part of the thesis. For the subsequent research, it was necessary to define several constant variables, first. For this purpose, I have chosen a group of magnesium alloys, namely AZ91 Alloy and 3.5 % NaCl Electrolyte. AZ91 Alloy is of heterogenous structure formed by a solid solution of aluminum in magnesium, intermetallic phase in Mg17Al12, and their eutectic. Local microcells tend to occur in these heterogenities, which leads to faster corrosion. In order to increase corrosion resistance of the alloy, I used a combination of heat treatment and protective phosphate coating. For creating of the desired structure, which further affects compact coating formation, I selected a process involving solution heating with precipitation hardening T6. Secondary goals of the thesis involved optimization of standard technical procedures for the sake of increasing efficiency. With regard to this goal, I introduced optimized heat treatment T6 using accelerated cooling of a sample in water and liquid nitrogen. A modification besides the standard phosphating procedure was carried out with no activation step. For evaluation of corrosion resistance of the samples, I conducted water immersion tests using electrochemical methods; such as potenciodynamic curves combined with electrochemical impedance spectroscopy. In order to streamline the evaluation of the corrosion surface in technical practice, I used automatic detection. Substantial improvement of corrosion resistance of the above mentioned system, compared to heat-untreated samples, was proven through electrochemical methods. Due to accelerated cooling, a more homogeneous structure was achieved, which could be further utilized to create more uniform protective coating. For some phosphate coating, specifically manganese phosphate coating, I identified certain modifications that were in line with the set goals; i.e. skipping the activation phase, and using automatic detection for evaluation of uniform corrosion on the samples.
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Reactivity and controll of properties of metallic materials
Ševčíková, Barbora ; Opravil, Tomáš (referee) ; Zmrzlý, Martin (advisor)
The main objective of the bachelor thesis is to investigate the reactivity and corrosion of materials, namely of magnesium alloys. The theoretical part comprises a brief summary of the existing knowledge on magnesium alloys in the field of metal corrosion and a description of essential properties of the examined and utilized material. These are followed by the protection technology and a material resistance analysis including the specification of the processes applied in the experimental part. The thesis is focused on a comparison of the microstructure and corrosion resistance of magnesium alloys AZ31, AZ61 and AZ91. The applied methodology lied on metallography preparation of light optical micrographs of the surface-region cross-sections and on corrosion tests. These were carried out in 3% sodium chloride solution where the samples were immersed for the period of 8 hours.
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Proposal of Communication Strategy
Ševčíková, Barbora ; Vodičková, Šárka (referee) ; Šimberová, Iveta (advisor)
Master thesis concerns analysis of actual state of the company NEXX s.r.o. in the field of communication and its impact on company and customers. The theoretical part is focused on the latest knowledge on the issues, current trends and explanation of basic concepts. The practical part presents evaluation of the actual state of the company and proposes a new communication strategy.
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Concept of e-commerce for company
Ševčíková, Barbora ; Dvořák,, Jiří (referee) ; Dvořák, Jiří (advisor)
Thesis is describing and analyzing company Nexx, spol.s.r.o. Thesis contains proposal of problem solving consequential on analyze, which conduces to improvement of company's future position on HW market. Proposal realization e-shop will conduce to better quality of offered services and e-shop
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Phosphate conversion coatings
Ševčíková, Barbora ; Trčka,, Josef (referee) ; Zmrzlý, Martin (advisor)
The main objective of the master’s thesis is to study the influence of phosphate coating structure on the mechanical properties of screw connection. The theoretical part describes the conventional phosphating process and it is followed by an analysis of current knowledge of phosphating technology. Experiments are carried out on screw valves mounted to a high pressure diesel pump by Bosch Diesel s.r.o., made of unalloyed carbon steel. To investigate the effect of the structure on the connection sealing, twelve kinds of phosphate coatings varying in one process parameter were prepared. The monitored parameters determining the phosphate structure are – type of phosphate and activation bath, its temperature and concentration and time of immersion. The sealing connection is examined during simulated assembly process by angle controlled tightening while measuring torque and permanent material deformation. Prepared layers are characterized by determination of weight per unit area and their structure observed by electron microscope.
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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis focuses on the issue of taxation of students in the Czech Republic. The aim of the thesis is to analyze the current system of taxing students, evaluate its benefits and shortcomings, and propose possible changes and adjustments. The thesis is based on a theoretical overview of basic tax concepts and principles and their significance for the state budget. It also focuses on the specifics of taxing students, such as different types of employment contracts and agreements, student discounts, and the possibilities of tax deductions. The practical part of this thesis focuses on specific examples and subsequent comparison of various employment relationships. The main goal of this part is to achieve tax optimization for working students. The practical part presents model examples that illustrate various employment relationships commonly encountered by students. It consists of model scenarios, and the objective is to achieve tax optimization for working students.
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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Matoušková, Veronika (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the student income taxation in the Czech republic. Theoretical base is presented in the first part of this thesis such as fundamental terms related to taxation together with the labor-law relations. The second part of the thesis follows with the income tax, the calculation of the tax obligation and the social insurance system. The final part presents the case studies and comparison of individual labor-law relations. The goal of this thesis is to reach the optimization on taxation of working students.
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Postupy kreativního účetnictví a jejich účetní a daňové dopady
Ševčíková, Barbora
Ševčíková B. Creative accounting practices and accounting and tax implications. Bachelor thesis. Brno: Mendel University, 2019. The thesis deals with the practice of creative accounting techniques with an analysis of the impact on the profit and tax base. The first part deals with the concept of creative accounting, creative techniques, sanction and tax optimization. In the second part, creative accounting techniques are applied on company. The aim was, analyse and compare changes before and after the use of creative activity. Part 2 also includes proposals for companies to prevent creative accounting and tax optimization.
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Corrosion of Nonferrous Metal Materials
Ševčíková, Barbora ; Nový,, František (referee) ; Pacal, Bohumil (referee) ; Havlica, Jaromír (advisor)
In the presented dissertation thesis, I closely focused on corrosion resistance of non-ferrous metals. For full understanding of the possibilities for increasing corrosion resistance, it was vital to initially recognize the influences to the corrosion system of the samples and their surrounding environment. For this purpose, I focused on heat treatment, corrosion, and protective coatings, in the theoretical part of the thesis. For the subsequent research, it was necessary to define several constant variables, first. For this purpose, I have chosen a group of magnesium alloys, namely AZ91 Alloy and 3.5 % NaCl Electrolyte. AZ91 Alloy is of heterogenous structure formed by a solid solution of aluminum in magnesium, intermetallic phase in Mg17Al12, and their eutectic. Local microcells tend to occur in these heterogenities, which leads to faster corrosion. In order to increase corrosion resistance of the alloy, I used a combination of heat treatment and protective phosphate coating. For creating of the desired structure, which further affects compact coating formation, I selected a process involving solution heating with precipitation hardening T6. Secondary goals of the thesis involved optimization of standard technical procedures for the sake of increasing efficiency. With regard to this goal, I introduced optimized heat treatment T6 using accelerated cooling of a sample in water and liquid nitrogen. A modification besides the standard phosphating procedure was carried out with no activation step. For evaluation of corrosion resistance of the samples, I conducted water immersion tests using electrochemical methods; such as potenciodynamic curves combined with electrochemical impedance spectroscopy. In order to streamline the evaluation of the corrosion surface in technical practice, I used automatic detection. Substantial improvement of corrosion resistance of the above mentioned system, compared to heat-untreated samples, was proven through electrochemical methods. Due to accelerated cooling, a more homogeneous structure was achieved, which could be further utilized to create more uniform protective coating. For some phosphate coating, specifically manganese phosphate coating, I identified certain modifications that were in line with the set goals; i.e. skipping the activation phase, and using automatic detection for evaluation of uniform corrosion on the samples.
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