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Proposal of Usage Offshore Structure to Optimize the Tax Burden of Business Entity
Tomášek, Lukáš ; Svoboda, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis focuses on the use of destinations with moderate rate of corporate tax to reduce the tax burden of the business entity. It contains defined context and fundamental concepts and there is also an analysis of the current state of offshore business and restrictions aimed against its abuse. Thesis contains draft of business structure that ensures reduction of tax burden of the business entity, and which is followed by a definition of the benefits and risks of its application.
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Calculation of voltages and currents in the point of protection during faults
Tomášek, Lukáš ; Topolánek, David (referee) ; Haluzík, Evžen (advisor)
This work consists of two major parts - theoretical and practical. The theoretical part describes the course of short-circuit current in time, its components, characteristic values, and various types of short-circuits that may occur in electrification network. The theoretical part also describes the method of symmetrical components, its principles, fundamental relations and its use for handling the short-circuit current in electrification network, especially the asymmetrical short-circuits. The last theoretical section following the method of symmetrical components shows a summary of formulas used to calculate substitute short-circuit impedances in various elements of electrification network. The practical part then tries to answer how to handle short-circuit currents in a given network using the method of symmetrical components. Calculation is made for each type of short-circuit that may occur in the network, and voltage and current ratios are given for the point of short-circuit as well as for the point of a distance protection; main evaluated parameter of calculation is a short-circuit impedance measured by the distance protection. The conclusion of the practical part specifies why a compensation of distance protection is needed in ground short-circuits.
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Verification of the dependence between rain intensity and N-year flow for selected river basins with measurement
Tomášek, Lukáš ; Zemanová, Šárka (referee) ; Kozel, Tomáš (advisor)
The diploma thesis deals with the verification of various precipitation events in the selected river basins with measurements. As part of the work, schematization is for a given river basin made and a precipitation-runoff model is created and calibrated based on measurements in the final profile for 2 variants of calculations. Alternative rain intensities with different periodicity and duration are then tested on the calibrated precipitation-runoff model to achieve the required flow rate Q20. Finally, the aforementioned results are evaluated and recommendations are made from them.
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Vlajka the Magazine: its Methods, Means and Aims
Tomášek, Lukáš ; Heczková, Libuše (advisor) ; Wiendl, Jan (referee)
The bachelor thesis deals with the aims, methods and means of communication published in the magazine called Vlajka during 1928-1942 period. Mostly it focuses on the topic of Jewry and Communism (based on the sources and specialised literature study it presents the most striking Jew and Communist presentation models) - regarded as national enemies due to the Vlajka's "fight". The thesis also concerns Christianity, which is a form of defence from Jewry and Communism for Vlajka. Author's interest also lies in the belles-lettres texts' character and Vlajka's relations to art and chosen Czech literature personas. Eventually, the paper reflects ways of thinking on the woman (and woman social role) theme.
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Vlajka the Magazine: its Methods, Means and Aims
Tomášek, Lukáš ; Heczková, Libuše (advisor) ; Wiendl, Jan (referee)
Based on primary sources and specialized literature, the bachelor's thesis presents the magazine Vlajka contributors' relationship to literature during 1928-1938 period. It reconstructs their reflection of literary production, especially poetry and literary fiction, in a broader art perception context - as well as literary authors' (mostly authorities of the "past" or "present") images. Based on textual examples, it describes the opposite of conservative/modern art, the question of engaged literature and the author-martyr myth, as these appear in the views of the contributors. The thesis registers literary polemics regarding Fortinbras by F. Zavřel and Rukopis královédvorský and R. zelenohorský. It also notices the literary fiction and poetry published in the monitored magazine and presents its function mainly as "stabilizing".
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Vlajka the Magazine: its Methods, Means and Aims
Tomášek, Lukáš ; Heczková, Libuše (advisor) ; Wiendl, Jan (referee)
The bachelor thesis deals with the aims, methods and means of communication published in the magazine called Vlajka during 1928-1942 period. Mostly it focuses on the topic of Jewry and Communism (based on the sources and specialised literature study it presents the most striking Jew and Communist presentation models) - regarded as national enemies due to the Vlajka's "fight". The thesis also concerns Christianity, which is a form of defence from Jewry and Communism for Vlajka. Author's interest also lies in the belles-lettres texts' character and Vlajka's relations to art and chosen Czech literature personas. Eventually, the paper reflects ways of thinking on the woman (and woman social role) theme.
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