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Permanent Establishment from the Perspective of Judicature of the European Court of Justice
Svoboda, Václav ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
106 Permanent Establishment from the Perspective of Judicature of the European Court of JusticeAbstract This thesis treats rulings of the EUCJ in the area of direct taxation. It describes the substance of the term permanent establishment as described in documents of the OECD, because the permanent establishment is mainly not regulated by the EU legal provisions regardless whether primary or secondary. Further, the thesis deals with EU jurisdiction within the scope of direct taxation and scrutinizes fundamental principles, based on which the EU deduces its jurisdiction, even though the jurisdiction should remain in the hands of the member states. Subsequently, the thesis pays attention to the EUCJ as an institution, it describes important principles governing the procedures before the EUCJ and impact of activity of this institution as negative legislator. In this regard, it is not the aim of this thesis to describe the institutionary footing of this organ. The thesis treats mainly the procedural activity, origin of its jurisdiction in the area of direct taxation and practical problem connected with th e activity of the EUCJ. Finally, it outlines the most important issues ensuing from the EUCJ decision- making. As next, the text deals with the structure of an EUCJ decision. The purpose of this is to make...
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Educational program in botanical garden using QR codes
Malúšová, Klára ; Novotný, Petr (advisor) ; Skýbová, Jana (referee)
This bachelor thesis covers the history as well as the current state of the Bečovská Botanical Garden. It concisely presents natural sciences and the possibility of incorporating field trips and educational programmes into elementary school education. The theoretical part also describes the educational activities offered by the Bečovská Botanical Garden. The following chapters cover the process of creating such educational activities as well as the activity sheets. In Chapter 5, QR codes are introduced, including their history and their use in non-education fields. Finally, QR codes in education are described in connection with the effort to individualize the education processes. The practical part of this thesis focusses on the education programme created by the author for the lower-secondary school pupils as the Botanical Garden does not offer a programme for this age group. The created programme is based on using QR codes when exploring the Bečovská Botanical Garden. It consolidates and expands the pupils' knowledge and puts the newly acquired skills into practice. The programme also requires demonstrating observation skills and the ability to use a map to navigate an unknown area. The activity sheets, which are part of the appendix, have been created to complement the programme. The education...
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The legal status and activities of the Czech National Bank
Riedl, Tomáš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
116 Resumé "Legal position and function of the Czech National Bank" The purpose of the thesis is to analyse the Czech legal regulations of central banking, focusing on legal position and function of the Czech National Bank and changes that will bring membership in the European Monetary Union. Legislation of central banking has its own place in a system of law of every state with market economy. The influence of The Czech National Bank upon state economy should not be underestimated. The thesis is composed of five chapters, each of them deals with different aspects of central banking in the Czech and European level. Chapter One evaluates legislation of central banking in Czech Republic. An analysis of the historical context contains four parts which are focused on periods of Habsburg monarchy (National Bank of Austria, Austro-Hungarian Bank) Czechoslovak Republic until 1945 (Czechoslovak National Bank, consequences of the Nazi occupation), period of the communist totality (progressive changes leads to centrally controlled economy) and period after 1989 (return to the market economy and two-level banking system. Chapter Two examines relevant Czech legislation of central banking system with a view to legal position of the Czech National Bank. The second chapter is further subdivided into four parts, which deal...
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Ownership of land and its transfer from the perspective of tax legislation
Smolková, Šárka ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and its transfer from the perspective of tax legislation Abstract The thesis deals with ownership of land and its transfer from the perspective of tax legislation. The aim of the thesis is to describe tax obligations connected with the ownership of land and with the transfers of ownership of land in the Czech Republic and further to consider the appropriateness of current legislation and its potential changes. The issue of tax regulations related to the ownership of land and its transfer is closely linked to the civil law. Introductory part of the thesis is therefore devoted to the theoretical introduction of the issue with respect to both financial law and civil law. The first chapter defines the term real estate and land. The second chapter describes and overviews forms of transfer of ownership of real estate and shortly also the issue of real estate cadaster. The fourth and fifth parts are the crucial ones with respect to the whole thesis. The fourth part overviews the responsibilities relating to the ownership of real estate particularly with regard to the land tax. In the following subchapters the author describes structural tax elements of the land tax and further deals with appropriateness of the land tax and its potential changes. The author perceives the land tax as justifiable by...
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Temperature measurement of a machine tool
Novotný, Petr ; Merenus, Ondřej (referee) ; Hermanský, Dominik (advisor)
The aim of this work is to get acquainted with the problems of temperature measurement, various types of non-contact temperature measurement and types of non-contact gauges. It also tries to explain the basic concepts and knowledge from the field of machine tools and their thermal load. Part of the thesis is to test this knowledge using measurements at Intemac Solutions s.r.o. The acquired knowledge is then evaluated using graphs and tables.
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Intake Control Mechanism of Compressor Housing
Bartoníček, Richard ; Doman, Jozef (referee) ; Novotný, Pavel (advisor)
The thesis pursues a design of mechanism for controlling the amount of air sucked by a turbocharger compressor. In the first part, there is a brief description of a turbocharger and its characteristics, in the second part the usual regulation methodologies are presented. Third, the main part describes the creation of the mechanism from concept drafts and their comparison, through the kinematic and force analysis of control parts, to the complete packaging a connection to the compressor housing. The fourth part is dedicated to the mechanism analysis in the terms of ability to perform as required.
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Noise Generated by Turbochargers of Internal Combustion Engines
Kříž, Radim ; Novotný, Pavel (referee) ; Doman, Jozef (advisor)
This bachelor thesis is focused on generated noise by turbochargers of internal combus-tion engines. First, construction of turbochargers is described. The next part deals with the term sound and after that the issue of the noise in turbochargers follows. Consequent there are characterized experimental and simulation methods for determining the noise. The last part is focused on design modifications of turbocharger’s parts. The goal of this thesis is make research about origin of the noise by turbocharger during working conditions and design modifications which affect the noise.
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Turbine Housing of Turbocharger VNT with Separated Pulses in Exhaust Manifold
Polášek, Jan ; Doman, Jozef (referee) ; Novotný, Pavel (advisor)
This master thesis deals with the design of the turbine housing of turbocharger VNT for supplying separated pressure pulses from the exhaust manifold. Subsequently, the work includes strength analysis of the designed turbine housing. The aim of the thesis is to create components for the supply of separate pressure pulses as close as possible to the turbine. Furthermore, the modification of the existing turbine housing and the assessment of the functionality of the VNT mechanism after this modification and strength analysis. The final aim of this thesis is the creation of 2D and 3D technical documentation of newly designed and modified parts.
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Modelling the Oil Lubrication System of Turbocharger
Breckl, Lukáš ; Hliník, Juraj (referee) ; Novotný, Pavel (advisor)
The diploma thesis contains a research part focused on turbocharger construction, engine lubrication system and turbocharger, basic physical properties of lubricating oils and hydrodynamics. The purpose of this thesis is to create analytical and CFD computational model of turbocharger lubrication system. Output pressures and the loss of specific energy are determined.
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Analýza trhu s objekty individuální rekreace
NOVOTNÝ, Petr
This thesis processes of basic terms related to the real estate market and real estate sales. The thesis gives an overview of the segments related to real estate economics and the real estate markets in the area of Třeboňsko with the focus on private recreational properties, too. The area of interest is divided to the Lomnice nad Lužnicí, Třeboň, Chlum u Třeboně and Suchdol nad Lužnicí municipalities in order to describe the natural, urban planning and technical aspects. Representatives from each segment were chosen to be examined closely and compared with the others. The thesis also describes the current trends in the real estate market of recreational properties.
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