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The impact of building isolation on CO2 concentration in flats
Čejková, Eliška ; Hovorka, Jan (advisor) ; Holcátová, Ivana (referee)
1 ABSTRACT This diploma work investigates the influence of thermal insolation at residential buildings on the concentration of CO2 (carbon dioxide) in indoor environment. The studied area is a housing estate of panel buildings (flats) in Sezimovo Ústí city. The present work notices a positive impact of thermal insolation on energy demands of buildings and it is mainly saving consumed heat energy which is also connected with emission lowering of carbon dioxide emissions. The main problem which is soluted in the work is that total insolation is usually done without any ventilation solution. It means that it has later a negative impact on indoor environment/air quality in flats. The main part if this work presents measurements of indoor air quality - CO2 concentration, air change rate, temperature and relative humidity in an insolated (with plastic windows) and a non-insolated (with the original wooden windows) flats. The measurement lasted for three days in selected pairs of flats - with plastic and wooden windows. The measuremet took place in bedrooms because the behaviour of residents of households was very similar during their sleep. The air change rate was then caculated from CO2 concentration decay during period of 3 hours without residents. The main aim is to quantify these differences. The conclusion...
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Evaluation of air pollution in dependence on operation of centralized heating systems
Čejková, Eliška ; Matějíček, Luboš (advisor) ; Hůnová, Iva (referee)
1 ABSTRACT This bachelor work deals with some environmental aspects of disintegration of traditional centralized heating systems in the Czech Republic. This situation is shown on a particular case of centralized heating supply in a housing estate in town Kroměříž. This centralized heating system has been quickly disintegrating and it is close to its dissolution due to disconnection of customers who has been building their own local household gas boiler plants. The bachelor work calculates the consumption of natural gas for both ways of heating. It is calculated by using the amount of heat energy required for heating of all buildings, including domestic hot water and the average efficiency of these production methods. This work also calculates the amount of emissions NOx (nitrogen oxides) expressed as NO2 (nitrogen dioxid) which are producted by each type of heating. The amount of NO2 is calculated by using emission factor which is obtained from authorized measuring system. One part of this work also deals with nitrogen oxides in the atmosphere. Another important part of the bachelor work is about a basic dispersion analysis (study) - dispersion model of pollutant (nitrogen oxides) around the source/sources. One chapter compares the environmental impacts of central and local way of heating from the viewpoint...
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Electronic evidence in Slovak republic
Bilák, Martin ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The main goal of this thesis is based on the term of introduction of electronic sales records in the Slovak Republic to highlight the successes but also the shortcomings of this system. The theoretical part is to determine the issue of tax evasion, as one of the main reasons why there is very compulsory electronic records. The next chapter analyses the possible ways of dealing with electronic sales records and compares it with the method chosen in the Czech Republic. The practical part verifies the system's benefits for businesses questionnaire method. While estimates of the contribution for the state based on an analysis of sales, profits and taxes paid of selected businesses. The last part is made up of a model to help business in Slovakia to decide between the use of electronic records sales method for using an electronic cash register, or virtual cash register.
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The implementation of the reverse-charge mechanism on selected goods
Pinďák, Adam ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.
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Taxation of entrepreneurship on the internet
Bicanová, Soňa ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
This master thesis looks into the way of the taxation of people earning money on the internet via YouTube. Taking videos and subsequent publishing on YouTube channel is becoming increasingly popular not only among the huge number of spectators and youtubers but also among companies that see how influential and powerful youtubers are and cooperate with them. Many Czech youtubers have above-average income which is usually from three sources: directly from YouTube (more precisely from Google) from AdSense account, from sales of promotional materials (merchandising) and also from product placement. The outcome of this master thesis is the application of the tax laws - personal income tax law and value added tax law - to the situation of youtubers, determination youtubers´ lack of knowledge of taxation and creation of a model example, which describes the process of taxation of entities doing business on the internet from registration through periodical filing to the deregistration.
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Tax and social security systems in selected EU countries
Vágnerová, Pavlína ; Tepperová, Jana (advisor) ; Čejková, Eliška (referee)
The aim of this master thesis is the comparison of selected elements of the tax and social security systems in the Czech Republic, Slovakia, Austria and Germany, which are related to employees and employers and it is counted with them in model examples, then evaluation of advantages and disadvantages of employees´ migration under the structure of posting between the Czech Republic and other countries and finally the comparison of employees´ incomes after receiving benefits from social security system of each country (especially old age pension and parental allowance). In the first part of the thesis there is explained problematics of double tax treaties and EU coordination of social security. Then there is the comparison of above mentioned elements of the tax and social security systems in each country. In the last part I apply findings on model employees and I make a conclusion from amount of their net incomes. Migration to another EU member country is the most profitable for employee who is subjected to taxation in other EU countries but he remains under the Czech social security system. In terms of social benefits, retired people are supported the most in Austria and families with children in Germany.
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Nation-wide deployment of motor vehicle tax
Čejková, Eliška ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
State budget as one of the most important budgets helps to fund public goods and services in the Czech Republic. The important revenue of the state budget is from taxes. This thesis focuses on one specific kind of taxes system of motor vehicle tax. Since motor vehicle tax contributes to funding of roads and motorways maintenance and development of roads, this thesis presents theoretical estimation of potential income from the motor vehicle tax. The estimated income is related to the potential application of motor vehicle tax on all personal vehicles in the Czech Republic. This thesis contains not only a theoretical research of tax system but also a practical computation of motor vehicle tax based on statistical data from Ministry of transport. There is a survey targeted to taxation of all motor vehicles. Evaluation of the survey answers shows public opinion of asked sample of people. The survey results as well as research of existing taxation approaches in other countries was used to create a new system of motor vehicle tax that is presented in this thesis.
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