National Repository of Grey Literature 10 records found  Search took 0.00 seconds. 
International taxation and cross-border mergers and acquisition
Pokorný, Josef ; Janský, Petr (advisor) ; Baxa, Jaromír (referee)
This thesis studies the effects of differences in the international tax system on the location of target companies and potential tax savings leading from international transactions. Using a large sample of M&A transaction data, we develop a target location choice model and estimate it by a multinomial logistic regression. The results show that differences in taxation of target and acquirer country provide opportunities for tax optimization practices that increase the probability of choosing a target location with higher tax difference. We further evaluate these effect using regression on takeover premium which shows that 1 percentage point increase in difference of effective average tax rate may cause up to 0.5 percentage point increase in takeover premium. The found effects are heterogenous for individual companies and correspond to characteristics of tax-inversions and profit shifting practices. i
Comparing Main Spectroscopic Da
Pokorny, Josef
This article deals with comparing of data in the main world spectroscopic databases NIST and Kurucz. Our target was to calculate differences in the ratio of Stark broadening and function F which depends on electron density, temperature and pressure. Stark broadening is one of pressure broadenings of spectral lines which arise from the collisions of the emitters with neighboring particles. Stark broadening is due to charged perturbers. We developed the program NKrov for the comparison of databases with the help of regular expressions and the program awk. There were some differences found in input data for the silicon between NIST and Kurucz databases. Our results can be used in further research on silicon spectral lines.
Wireless Charching Station
Pokorný, Josef
The paper deals with possibilities of wireless induction charging and electric energy transfer using inductive spiral coils. Described are basic functions, individual parts, and air coil models using CST simulation software. The paper is focused on the practical design of the coils, the synchronous rectifier with the H-bridge and the battery charging circuit. The Wi-Fi Module NRF24L01 with the Atmega 644, microcontroller takes care of the state of charge and performance monitoring. The aim of the work is to design a wireless charging station with a power transfer capacity of about 50 watts.
Wireless charging station
Pokorný, Josef ; Hrabina,, Jan (referee) ; Janoušek, Jiří (advisor)
The paper deals with possibilities of wireless charging and transmission of electric energy using inductive coils. Basic models of air coils are described using CST simulation software. The product consists of a transducer for transmitting coil, two coils with ferromagnetic shield, synchronous rectifier and battery charging circuit. Communication is provided by an 8-bit microcontroller with wireless modules and an ethernet shield for online monitoring. The aim of the thesis is to design a wireless charging station with a power transfer of 40 W with the possibility of online monitoring of the charging state.
Impact of VAT on income distribution in the Czech Republic
Pokorný, Josef ; Janský, Petr (advisor) ; Břízová, Pavla (referee)
This thesis researches VAT progressiveness in the Czech Republic using data from the Household Budget Survey. Special attention is given to differences between the life-time and annual incidence perspectives because their dispar- ity is more than crucial. Therefore, an empirical analysis uses both of the two perspectives. Net annual income is used for ranking households in the annual perspective and life-time net income is used for the same purpose in the life-time setting. The life-time income is predicted from age-income profiles, which were estimated with econometric methods. Results confirm theoretical hypothesis that VAT is more regressive in the annual incidence analysis. Moreover, analysis of a time period of 16 years provides informa- tion about development of VAT burden, which grows in time. Powered by TCPDF (
Establishment of the Housing Association Due to the Privatization of the Residential House
Majtanová, Marie ; Pokorný, Josef (referee) ; Musilová, Helena (advisor)
Privatization of apartment houses continues again in Brno. Owners sell apartment houses only to legal entities, which are founded by present-day tenants. The content of the thesis includes the establishment of the housing association and meeting all the conditions set by municipal council of Brno. The thesis describes activities before constitutive meeting, constitutive meeting itself, and operations after entry in the trade register and all the documents which have to be submitted to the municipal council of Brno.
SAW resonator controlled FM transmitter
Pokorný, Josef ; Frýza, Tomáš (referee) ; Kolouch, Jaromír (advisor)
This thesis describes design of FM transceiver with SAW resonator. Theoretically analyzes properties of microphone, oscillator and choosing of fitting antenna where it's analyses theirs strong and weak sides. Transceiver has electret microphone. Signal from microphone is amplified by preamplifier OPA134. Further this paper contains oscillator build which output is amplified by monolithic power amplifier and routed through RF filter to antenna.
Location of attacker attempting unauthorized access to operating system
Pokorný, Josef ; Burda, Karel (referee) ; Komosný, Dan (advisor)
My master thesis estimates physical location of potential operating system attacker. It deals with basic methods of attack against operating system: spam and viruses, searching the Internet, port scanning and operating system detection. The thesis disserts about a port scanner Nmap, a port scanning detector Scanlogd and about a system log watch Swatch. The thesis deals with geolocation methods of potential operating system attacker. These geolocation methods are divided into an active and a passive types. The active methods measure delay in the Internet. The passive methods query the database. I mentioned a freely accessible Whois database and MaxMind databases. There is a program developed and practically tested. The program simulates an attacker beginning an attack by scanning ports of target machine. The program works with dataset of real IP addresses. The program also detects the attack against operating system. The real and evaluated location of an attacker is got and then shown in a map. At the end there is a review of results and data comparison with colleagues.

See also: similar author names
2 Pokorný, J.
11 Pokorný, Jakub
79 Pokorný, Jan
79 Pokorný, Jan
10 Pokorný, Jaroslav
1 Pokorný, Jindřich
3 Pokorný, Jindřich,
37 Pokorný, Jiří
8 Pokorný, Josef
2 Pokorný, Josef,
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