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Issues of Transfer Pricing
Novotný, Martin ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
ISSUE OF TRANSFER PRICING Transfer pricing has become, as far as the tax environment is concerned, one of the most important topics in tax planning, both internationally and in the Czech Republic. At the current time, when associated enterprises are using the latest technologies, which help them with their business activities and assist them with the creation of complicated tax structures, often providing them with the most advantageous taxation for the purpose of achieving the highest possible profit, they are facing very well-equipped government revenue services, which have the aim of setting up the most precise control systems, so that profits are not shifted from one country to another. When using technology, it is materially simpler for taxpayers to plan multinational transactions and communicate in their internal communication systems, but on the other hand information technology has substantially helped individual revenue services with the exchange of experience, information and procedures. Revenue services can communicate very well with each other and exchange experience and information, particular in the European Union. For revenue services it is an absolute priority to have a system adequately set up to determine the transfer pricing rules, based on the arm's length principle. In the...
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Crossroads I / 49 and I / 69 in Vizovice
Novotný, Martin ; Radimský, Michal (referee) ; Matuszková, Radka (advisor)
The subject of the bachelor's thesis is the elaboration of a search study of the intersection of roads I / 49 and I / 69 on Palackého náměstí in Vizovice. The reason for the elaboration of the study is the unsatisfactory current state of the junction from the engineering - technical point of view and also the unsatisfactory capacity of the junction. Of the three processed variants, the one that best meets the requirements was selected and was further processed in more detail.
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Earthen Threshing Floor Construction
Novotný, Martin
Earthen threshing floors were a traditional floor construction placed in working sections of barns. They were based on cob. Cob is thoroughly homogenized mud mixed with chopped straw, chaff, and tow. According to regional customs, one could also use other admixtures, such as beef blood and animal hair. The earthen threshing floor was an example of an extremely stressed floor which had to carry high load during manual threshing with flails, when grains were separated from their husks (chaff). A flexible and tough floor was required, which could not peel off to reach the highest effectiveness of this activity and to avoid grain losses during the threshing process. The submitted methodology deals with two techniques for a double-layer construction of earthen threshing floor with a coated surface. Both cases include the production of mud dough and the double-layer construction of earthen threshing floor on an adapted subbase, which consists of round pebbles or coarse gravel set in moistened subbase. Then a layer of manually compacted homogenized mud dough is spread over the rammed round pebbles / gravel. Both layers are of the same height.
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Assessment of Selected Indicators of a Company Using Statistical Methods
Novotný, Martin ; Přenosil, Jan (referee) ; Doubravský, Karel (advisor)
The bachelor thesis is focused on the assessment of the financial development of the company using time series and evaluation of financial indicators for the period 2012 to 2018. The bachelor thesis is divided into a theoretical part, which describes the financial analysis; regression analysis and time series from a theoretical point of view, a practical part that presents the company and analyzes individual financial indicators based on accounting terms. With the help of statistical indicators, further possible development of the analyzed indicators is determined, as well as proposals for improving the financial situation of the company, which is described in the last part of the bachelor's thesis.
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Paper
Plášil, Ondřej ; Novotný, Martin (referee) ; Tobola, Ondřej (advisor)
The aim of this thesis is to create a portfolio of paper products with respect to established ethical principles. The resulting products must have a suitable design optimized for the manufacturing process. Based on the changes in sales over the past two decades, this work revises the current market position of paper. In addition, it generally examines the unethical communication of paper entities towards the end user. The result of this thesis is a range of products of two selected basic types - notebook and photo album. The overall results of my efforts, including this work, are likely to result in the creation of a new, own brand.
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Earth rough cast and topping coat at rammed-earth monolithic masonry
Novotný, Martin ; Všianský, Dalibor
The submitted historic preservation´s procedure offers an instruction for the production and application of earth rough cast and topping coat for rammed-earth monolithic masonry. After getting necessary skills, the submitted description of the building procedure is very effective within the hand-made production. Both connected layers of plaster are identical as to their material; the only difference consists in the ratio of admixtures added to the basic raw material. While making replicas of the buildings construction using the rammed-earth technique, the below-described procedure seems to be effective. The rough cast (commonly called as špric) is a connecting bridge between the masonry and the plaster. The rough earth plaster is to plane possible masonry unevenness that developed during the construction, and to make a ground for the fine final plaster.
Fulltext:  PDF
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Earthen Plaster (cob) on Timber Framing of Traditional Buildings: preparation, application and maintenance
Novotný, Martin
The submitted methodology presents an instruction to produce and apply earthen plaster cob on log houses, or on walls made from woven lattices of wooden strips. After gaining necessary routine and skills, the submitted building technique is very effective for manual work. The submitted technique is intended for the application of two-layer anchored and not-anchored earthen plaster (cob). Anchored plaster is applied on an anchoring lattice made on wall structure, using small wooden pegs driven into log house´s beams. Not-anchored plaster is applied directly on the wall, without the anchoring lattice. The plaster is applied in two layers, whereby the first (rough) layer contains longer particles of organic origin (chaff, cut straw). When making replicas and copies of buildings which are constructed using the log technique and provided with earthen plaster, the below described procedure seems to be effective. Earthen plaster is a protective and decorative layer on the walls.
Fulltext: PDF
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The Assessment of the Financial Health of Jednota Tábor
Sechovcová, Veronika ; Kozáková, Petra (advisor) ; Novotný, Martin (referee)
The aim of the diploma thesis is to evaluate the financial health of the Jednota Tábor business cooperative from 2011 to 2015 using methods of financial analysis and inter-comparison comparison and possible recommendations for improvement of its financial situation. The thesis is classically divided into two basic parts, theoretical-methodological and practical. The first part of the thesis explains the basic concepts related to the topic of financial analysis and describes the basic methods of assessing the financial situation. At the end of this part of the thesis are presented the methods of intercompany comparison. In the second part of the thesis, the theoretical and methodological points are applied on a practical example, namely the trade union Jednota Tábor. For better information ability, the results are compared with the results of the Jednota Jindřichův Hradec consumer association and the results of the industry. The conclusion of the work is summary of the results, evaluation of financial health and suggestion of recommendations for possible improvement.
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