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Tax Analysis of a Non-Profit Organization
Janeková, Jana ; David, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the analysis of the taxation of non-profit organizations. This thesis contains a list of tables, figures and insets. The first chapter is devoted to theoretical backgrounds. In this chapter I deal with the characteristics of non-profit organizations and with taxation of non-profit organizations according to individual taxes of the tax system of Czech Republic as well. The practical part includes an analysis of the taxation of a particular non-profit organization – EPOS, which stands for an association of consultants in organic farming in Czech Republic.
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Stabilizovaná hnojiva na bázi DAM 390 ve výživě pšenice ozimé
David, Petr
The bachelor thesis examines the influence of stabilised nitrogenous fertilizers on yield of grain and qualitative characteristics of winter wheat. The experiment was solved in year 2017/2018 in two locations. These locations were in Žabčice near Brno and Vatín near Žďár nad Sázavou. The experiment contained five following variants: 1. LAD (amonium nitrate with dolomite) + LAD + UAN (ammonium nitrate with urea), 2. LAD + UAN, 3. LAD + UAN + IN (nitrification inhibitor), 4. LAD +UAN + IU (urease inhibitor), 5. LAD + UAN + IN + IU. Variants of locations and fertilization had not statistically significant effect on the yield of grain, content of N-substances and sedimentation value. The highest yield of grain reached variant LAD + UAN with 8,93 t/ha. The highest content of N-substances was reached on Žabčice’s variant LAD + LAD + UAN with 16,5 %. This variant achieved the highest sedimentation value too. It was 60 cm3. Variants with inhibitors in Žabčice did not reached higher values than variants without inhibitors on observed parameters because of heat and drought. In Vatín were more successful variants with inhibitors specifically variant LAD + UAN + IU on all observed parameters.
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Tax Analysis of a Non-Profit Organization
Janeková, Jana ; David, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the analysis of the taxation of non-profit organizations. This thesis contains a list of tables, figures and insets. The first chapter is devoted to theoretical backgrounds. In this chapter I deal with the characteristics of non-profit organizations and with taxation of non-profit organizations according to individual taxes of the tax system of Czech Republic as well. The practical part includes an analysis of the taxation of a particular non-profit organization – EPOS, which stands for an association of consultants in organic farming in Czech Republic.
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Integration as a Service
Sedláček, Ondřej ; Gála, Libor (advisor) ; David, Petr (referee)
The thesis deals with the field called Integration as a Service (IaaS), where the essence is to provide integration functionality in cloud computing environment. The goal of the thesis is to research from the publicly available sources, whether capabilities of the services in the field of application integration, which are labeled as integration as a service, match by the market leaders functionality of middleware. In order to achieve the goal Integration as a Service is defined and the key capabilities for these kinds of services are found. It's followed with identification of the main providers and analysis of their services. Capabilities, which should be achieved by the IaaS services, are based upon the definitions and characteristics of middleware, cloud computing and services in general. Together they create a standard, which can be used to evaluate these services. That's utilized in the practical part, where the analysis of the particular IaaS services takes place. Also the questions regarding expected capabilities of the services, their fulfillment and the level of publicly available information about the services are answered in this part.
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Enterprise Information System in Cloud Computing Era
David, Petr ; Gála, Libor (advisor) ; Basl, Josef (referee)
The thesis deals with the latest trend in providing ICT service -- Cloud Computing -- and its possible application in enterprise information systems generally. The aim of the thesis is to evaluate market readiness for Cloud Computing services in order to find out to which extent it is possible to cover enterprise information system, or rather its software applications, on strategic and tactical management levels using the above-mentioned services. To achieve the aim, it is necessary to determine both the Cloud Computing services market and the enterprise information system sphere and then to decide whether Cloud Computing services are able to cover the basic needs of enterprise information systems. The evaluation of the market readiness will be executed in accordance with both the specially created methodology and the defined requirements. Thus the present market readiness rating will be possible to determine. The thesis should show to which extent it is possible to apply Cloud Computing model to the enterprise information systems issue. It will also be possible to find out the factors which support this application the most and, on the other hand, which factors limit this application the most. The thesis will also show which fields are advanced enough, which services we can consider and what we can expect of these services.
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The future of czech-romanian economic relations
David, Petr ; Müllerová, Františka (advisor) ; Klokočková, Jana (referee)
Czech republic and Romania have a more in common then expected. Important moments in the history of both countries happened almost at the same time. The countries are not key markets to each other. Over that mutual relations are very promising. The biggest potential is hidden in the investment possiblilities. Romanian market is getting to be important as a destination for czech goods. All of commercial activities are incerasing in longterm, that was interupted by the worldwide economic recesion. As soon as the crisis disappear the czech-romanian trade returns to be increasing again. The paradox is that the grow could be caused by economic recession which caused its acute decrease in 2009. The necessary diversification of entrepreneurial activities would help to the relations with countries whose mutual trade is not so important, e. g. Czech trade with Romania.
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Projection and implementation of web application for support of internet trading
David, Petr ; Nekvasil, Marek (advisor) ; Chudán, David (referee)
The goal of the work is to analyse, project and implement web application which will provide users and operators with basic function of an electronic shop. The work will catch the emergence of the application from the first projects to the final implementation. The application will be using an interface of web browsers, it will be implemented in HTML, CSS, PHP, JavaScript and SQL languages. A Database will be one of the very basic components of the whole application. Its regular projection will be necessary for the behaviour of the whole programme and it will be emphasized during the projection. The acquistion of the work will be a functional application, which could be used by little businesses (after a little correction as a particularly customization and design adapting) for their activity. The work will also show that creation of a similar application does not need to be only a subject of activity of a team of experts, but that a qualified individual can also reach a nice result. The work will have six chapters. The present condition analysis will target the trends of present electronic shops. It will find out their functions and services. System requirements will emerge of the analysis and they will determine main functionality of the application. Global analysis will define entities and relationships and then it will construct the design of the logical data structure. Detail analysis will give the attributes of entities, transform logical design into a conceptual and physical model of a database, and determine referential integrity. In implemention part, the application itself will emerge and search engine optimization and safety will also be mentioned there. The last chapter will be about the possibilities of extension which could improve utility value of the system.
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