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Tax aspects of banking activities
Doležel, Tomáš ; Dvořák, Petr (advisor) ; Polák, Michal (referee)
This thessis is focused on the problems of taxation of banking activities in the wider context. In the first chapter, there is dedicated space to selected provisions of the Law on Income Tax, including tax analysis of derivates. The next chapter contains analysis banking activities from the perspective of Law on Value Added Tax. In the last part of this thesis there is analyzed in detail the newly prepared bank tax. The goal is to acquaint readers with the most important provisions of selected tax laws and bring them application to specific examples.
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Illegal dumping sites of hazardous waste.
POLÁK, Miroslav
This thesis deals with the issue of illegal dumping of hazardous substances and waste in the Czech Republic. It is mainly focused on a possible emergency incident and the subsequent management of an emergency situation. The objective of the thesis is specification of these dumping sites, a concept of the methodical procedure for the components involved in emergency management, and also to identify possibilities of hazardous substances and waste disposal, or to find other alternatives. To evaluate possibilities of illegal dumping sites detection by state administration bodies. To meet these objectives it was necessary to study available resources, including legislation. And then to carry out a detailed analysis of illegal dumping sites of hazardous substances and waste detected in the past, with respect to the type and quantity of substances deposited. The analysis also comprised participation of the components involved in the case of an emergency and the procedure of emergency management after the case discovery by the authorities. The intention is to provide enough information for a safe emergency management in the event of further revelations of illegal dumping sites of hazardous substances and waste. The outcomes of this thesis may be used in training of the components involved and as a basis for model activities of the Integrated Rescue System components. The thesis was elaborated on the basis of a research and case studies with experts involved in comprehensive handling of the issue. The outcome of the thesis is a proposal of a methodological procedure for components intervening in an emergency incident, possibilities of illegal dumping sites detection and findings in the field of hazardous substances and waste disposal. Restriction of the impact of these emergency incidents consists in prevention of other illegal dumping sites occurrence. It is necessary to monitor dangerous substances and waste movement, to pursue inspection activities through authorized bodies and to update certain laws, such as the law on insolvency.
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Nd:YAG pulsed laser cutting of metals
Chmelíčková, Hana ; Polák, Marek
Pulsed Nd:YAG laser KLS 246-102 with average power 150W was developed for cutting, drilling and welding of metal and non-metal materials with thickness up to 2 mm. We chose an usually used kind of metal, steel (class 11) to test the optimal cutting conditions on various thickness from 0.1 to 1 mm.
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Experience of pension reform in Slovakia
Kaľata, Martin ; Klazar, Stanislav (advisor) ; Polák, Michal (referee)
Bachelor's thesis, which I consider addresses the assessment of the pension system in Slovakia and its experience with reform. Main attention is paid to the second pillar and retired management companies. The analysis is carried out with the actual data used statistics from the National Bank of Slovakia and Social Insurance. The main objective is to assess the funded system.
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Place of unit linked insurance in the post-crisis development.
Kiovský, Tomáš ; Daňhel, Jaroslav (advisor) ; Polák, Michal (referee)
Introductory chapter of the thesis is devoted to a major milestone in the history of insurance, i will focus on events that have significantly influenced and shaped the character development of insurance as we know it today. We will consider also the insurance situation in the Czech Republic in comparison with the European Union. This comparison should show the reader how much the reserve life insurance market in the Czech Republic, and which direction to go in the coming years. The financial crisis has affected all economic sectors. Unfavourable developments in the real estate market through banking instruments affected also global insurance market. Unit linked insurance is the most advanced form of life insurance. In many based on traditional types of life insurance, which is dedicated a separate chapter The most important chapter of my work is, as already apparent from the title of the thesis, dedicated to the unit linked insurance. We begin with the development and history, become familiar with the functioning and the most important features of unit linked insurance, we will also describe the commission system and system of operation charges, the operation of mutual funds in connection with the insurance and learn about the possible forms of indemnity. The last chapter is devoted to the methodology of Solvency 2, its role is similarly as it was in the banking sector by introducing a methodology of the Basel 2.
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