|
| |
|
|
Selected Topics of Cryptocurrencies with Focus on Taxation of Income Received from This Asset Type
Malá, Ingrid ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The thesis explains the main characteristics and cryptocurrency definition. The thesis also offers cryptocurrency awareness analysis of Czech respondents. As part of this thesis there are also described legal and tax environments in the Czech Republic. The thesis focuses on specifics of taxation of income from cryptocurrency transactions. When the tax liability arises, it submits proposals to which category does the income belong and it comprehensively describes the procedure for calculating the tax base and subsequent taxation. In the case of legal entities, it presents the basic procedures for dealing with cryptocurrencies in the company. It deals with the „de lege ferenda“ taxation of income.
|
|
|
Estimates of covariances for estimated concentration field
Brabec, Marek ; Malý, Marek ; Malá, Ivana
Developing estimation of relevant covariance matrix entries for the spatial model as a necessary part for computing pointwise standard errors (as formalizations of local uncertainty for the gridded estimates). They, in turn are precursors for optimization algorithms aimed at measurement network design problems (location of added and/or deleted measurement points).
|
|
|
DC 5.3 Fundamental large scale statistical model
Brabec, Marek ; Malý, Marek ; Malá, I. ; Hladká, Adéla
This document describes suite of fundamental large-scale statistical models developed from data provided by CHMI (Czech Hydrometeorological Institute). The models were constructed in several variants, differing in complexity, detail and computational demands. Spatial models will be, after some further developments and modifications (necessary not only from the natural model evolution but also due to systematic changes brought e.g. by covid outbreak influences) used as the main input for optimization algorithms constructed for selection of measurement stations on the principles of statistical design theory and methods.
|
|
|
Prosaic works of contemporary Czech authors for children of pre-school age
Malá, Ivana ; Klumparová, Štěpánka (advisor) ; Hník, Ondřej (referee)
This diploma thesis is focused on the titles of the contemporary Czech authors of the books for the preschool children. The main target of the thesis is to find and recommend the valuable children's books (published after year 2000) to the preschool teachers, parents and other educators, with the main emphasis on the esthetic, literary-didactic and educational quality aspects. In the theoretical part of the thesis I aimed on the characteristics of the preschool child in relation to reading. I was mainly interested in child's psychological development in the context with the examined issue. The theoretical part of the thesis also provides the definition of the prereaders period and terms of non-reader and prereader are explained here. Prosaic genres intended to this age group are also examined in this part of the thesis. Criteria for selection of children's books by the adults and the knowledge of five book titles are examined through the questionnaire survey. The practical (analytical) part of the thesis contains the analysis of the selected children's books ("Medvídek Kuma" by Martina Skala, "Už se nebojím tmy," "Kozí knížka" by Tereza Říčanová, "Jak Cílek Lídu našel" by František Skála and "Dobrodružství pavouka Čendy" by Pavel Čech) according to the predefined criteria. The Conclusion provides...
|
|
|
Selected Topics of Cryptocurrencies with Focus on Taxation of Income Received from This Asset Type
Malá, Ingrid ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The thesis explains the main characteristics and cryptocurrency definition. The thesis also offers cryptocurrency awareness analysis of Czech respondents. As part of this thesis there are also described legal and tax environments in the Czech Republic. The thesis focuses on specifics of taxation of income from cryptocurrency transactions. When the tax liability arises, it submits proposals to which category does the income belong and it comprehensively describes the procedure for calculating the tax base and subsequent taxation. In the case of legal entities, it presents the basic procedures for dealing with cryptocurrencies in the company. It deals with the „de lege ferenda“ taxation of income.
|
|
|
Development of cognitive abilities in the Czech Republic based on data of SHARE
Sirotková, Lucie ; Malá, Ivana (advisor) ; Sobíšek, Lukáš (referee)
This master thesis deals with the description and analysis of the cognitive abilities of persons over 50 years of age in the Czech Republic. The aim of this work is to present the readers the panel data and their use in the analysis of cognitive abilities. For the purpose of the analysis, data from Survey of Health, Ageing and Retirement in Europe (SHARE) are used. In the theoretical part, panel data, cognitive abilities and SHARE survey are generally described. The practical part is divided into four parts. The first one deals with descriptive analysis of individual blocks from the cognitive function module published in the SHARE. Characteristics: age, gender, education and the number of activities are then described, whose impact on cognitive abilities is tested. The third part focuses on the construction of an index of cognitive abilities. The main part of the thesis is focused on the use of panel data analysis for the modeling of dependence between the index of cognitive abilities and other characteristics. In total, three different models are compiled, which are subsequently compared to each other and tested on new data. The results show that age has a great impact on cognitive abilities. Furthermore, there is a proven impact of education and the number of activities carried out. The influence of gender is only significant in two of the three models.
|
|
|
Data Visualisation Methods in the Statistical Computational Programme R
Hanková, Monika ; Procházka, Jiří (advisor) ; Malá, Ivana (referee)
Visualisation is a key element for analysis in statistics. This thesis describes data visualisation methods in the statistical computational programme R which, thanks to add-on packages, contains several tools for plotting. Data visualisation may be much more complicated than it seems to be, the focus is aimed at the general connection between packages as well as the particular visualisation of base graphics, ggplot2 and lattice package. These packages are built based on the traditional graphical model in R, grammar of graphics and trellis plotting. The interactive shiny app provides an overall view about how the data are visualised by each package.
|
|
|
Odds betting
Kuruc, Michal ; Čabla, Adam (advisor) ; Malá, Ivana (referee)
This bachelor thesis deals with problematics of odds betting. The goal of this thesis is to inform the reader about betting shops, betting environment and basic hypothesis about how to became a successful person in betting. The other goal is to test selected betting strategies and figure out if it is possible to make long-term profit from odds betting. In the theoretical part I show the probable dysfunction of the roulette strategy called martingale. Then I test selected betting strategies on real football results. The thesis may also be used as some kind of simple manual about how to make betting analysis and getting the results from them. The results of this work show that there is probably no guaranteed way how to make profit from odds betting but I think that this thesis can be used to gain some advantages in the betting environment.
|
|
|
Quality of Life for European Populations older than fifty years
Svobodová, Veronika ; Malá, Ivana (advisor) ; Miskolczi, Martina (referee)
This master thesis deals with research of Subjective Quality of Life for population fifty years old or more, depending on the selected demographic, social and economic indicators. More and more people live to the older ages, and thus important question of living conditions and well being of this ageing population comes forward. General concept of Quality of Life of older people is described on wide theoretical scale with focus on the cause of the phenomenon, Demographic Ageing of populations. The Demographic Ageing is described not only on the theoretical level, but also in a quantitative way. There are specific fertility rates introduced according to an age of a mother while birth giving, or still increasing Life Expectancy at Birth for both males and females. To explore the dependencies of Subjective Quality of Life on selected indicators, there is a statistical model introduced. The input indicators come from the European panel data research Survey of Health, Ageing and Retirement in Europe. Techniques used for analyzing the data are Analysis of variance for one single wave (held around year 2013) and Panel data analysis for all available waves (from 2004 to 2013). The results from both analyses for the Czech Republic are compared with results for selected countries, Germany, Sweden, Spain, Italy and Greece. From the SHARE data set can be read the following results. The variable Age significantly influences all included models for all selected countries, the similar influence can be observed for the Education. For almost all countries and models is proving of the significant influence of Gender to Subjective Quality of Life indefinite (we are not able to observe significant influence). Also the influence of the variable Living alone/with other people is not perfectly convincing. On the other hand, significantly observable categories are Unemployed and Permanently sick or disabled. The question of Quality of Life is related to all parts of population. While the number of older people in population increases, this question of the quality of their lives becomes more and more important. The way how to secure those needed, powerless and often vulnerable people in a decent way and with dignity is not easy.
|
guest ::
