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Setting of the material profile of stereolithographic 3D printing with a focus on dimensional accuracy
Topinka, Lukáš ; Koutecký, Tomáš (referee) ; Zatočilová, Aneta (advisor)
Additive technology of stereolithography works on the principle of curing a photosensitive polymer by laser or by DLP projector. Dimensional accuracy and quality of printing are affected by various parameters, such as exposure time and layer thickness. This bachelor thesis is focused on the description of the basic principles of stereolithography, including construction solutions for printers and their influence on the quality of printing. Furthermore, this thesis identifies the main parameters affecting the accuracy and suggests experiments for testing the influence of these parameters. At the end of this thesis, there is a description of the performed experiments, followed by a conclusion and suggestions for further development of this technology.
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International double taxation
Topinka, Lukáš ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
- International double taxation The purpose of this thesis is to describe basic terms, history and importance of double taxation agreements and it also describes European law of double taxation. This thesis is composed of five chapters. Chapter one is an introductory part and describes importance of elimination of international double taxation. Following parts describes structure of this thesis, aim of this thesis and used methods. The second chapter deals with basic terms of double taxation, general meaning of double taxation, tax legislation in Czech Republic and EU law concerning taxation. In following parts, it defines the term of double taxation, both intra national and international and its types. The third part describes the methods of elimination of double taxation, exemption and credit. The fourth part of describes limited and unlimited tax liability. The fifth part deals with tax residents and non-residents, the sixth part deals with transfer pricing. The seventh part discusses tax havens. The last, eight, part is concerned with transparent entities. The third chapter analyzes the international double taxation treaties, their history, importance and basic principles. In following parts, it describes types of these agreements, and in the last part, it describes the provisions of model...
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Setting of the material profile of stereolithographic 3D printing with a focus on dimensional accuracy
Topinka, Lukáš ; Koutecký, Tomáš (referee) ; Zatočilová, Aneta (advisor)
Additive technology of stereolithography works on the principle of curing a photosensitive polymer by laser or by DLP projector. Dimensional accuracy and quality of printing are affected by various parameters, such as exposure time and layer thickness. This bachelor thesis is focused on the description of the basic principles of stereolithography, including construction solutions for printers and their influence on the quality of printing. Furthermore, this thesis identifies the main parameters affecting the accuracy and suggests experiments for testing the influence of these parameters. At the end of this thesis, there is a description of the performed experiments, followed by a conclusion and suggestions for further development of this technology.
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International double taxation
Topinka, Lukáš ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
- International double taxation The purpose of this thesis is to describe basic terms, history and importance of double taxation agreements and it also describes European law of double taxation. This thesis is composed of five chapters. Chapter one is an introductory part and describes importance of elimination of international double taxation. Following parts describes structure of this thesis, aim of this thesis and used methods. The second chapter deals with basic terms of double taxation, general meaning of double taxation, tax legislation in Czech Republic and EU law concerning taxation. In following parts, it defines the term of double taxation, both intra national and international and its types. The third part describes the methods of elimination of double taxation, exemption and credit. The fourth part of describes limited and unlimited tax liability. The fifth part deals with tax residents and non-residents, the sixth part deals with transfer pricing. The seventh part discusses tax havens. The last, eight, part is concerned with transparent entities. The third chapter analyzes the international double taxation treaties, their history, importance and basic principles. In following parts, it describes types of these agreements, and in the last part, it describes the provisions of model...
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Supreme Audit Office -- the status and organization
Přidalová, Barbora ; Matula, Miloš (advisor) ; Topinka, Lukáš (referee)
This thesis focuses on the status and organization of the Supreme Audit Office (SAO), which carries out the external audit of public administration in the Czech Republic. For easier orientation in the area offers this work in the first part the theoretical foundation of control in public administration. At the beginning of the analysis is presented the historical development of the highest accounting controls in the territory of today's Czech Republic. In three analytic blocks are listed the findings, which were based on research resources, particularly in the area of constitutional, administrative and financial law and on the study of the legislation and professional publications. SAO status as an independent supervisory authority in the Czech legal system is examined in terms of its inclusion in the Constitution and further discussed is the scope SAO and its relation to local government. Linked to this is especially the current proposed change of the Constitution and the Law on the Supreme Audit Office, which is also reflected in the work. This work also introduces the issue of the status of the SAO in the system of public power. The relation of the Supreme Audit Office to other public authorities is partially analysed. Investigated are also the position and competences of authorities within the SAO. In a separate chapter, based on the analysis presented and evaluated, there are the conclusions and suggestions for possible modifications of the law de lege ferenda.
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Models of territorial self-government funding from the view of delegated powers
Jirouchová, Michaela ; Matula, Miloš (advisor) ; Topinka, Lukáš (referee)
This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.
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