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Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and selected EU countries)
Jandová, Gabriela ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
In my dissertation I examine the taxation of income of companies and their partners. In using the method of comparison, I evaluate the crucial aspects of tax and business law of the Czech Republic and the Kingdom of Belgium (hereinafter referred to as Belgium). My goal is to compare the mutual complexity and comprehensibility of these legal regulations, which could influence the decisions of potential investors, mainly using the method of description and analysis. In my work I find out the degree of competitiveness and the attractiveness of individual forms of business affected by the legal requirements for these companies. In the first part, I analyze the tax system of the Czech Republic. In this chapter, I outline the reasons for the declining trend in the share of direct taxes in the tax mixes of developed countries, and also views on the real effect of tax competition. I consider the resolution of the residency conflict and the issue of double taxation treaties to be a key issue, the clarification of which is important for the correct use of the methods of double taxation measures, when assessing their advantages and disadvantages that I see in the methods used. The next chapter is devoted to the analysis of companies established under Czech law. I compare these companies using their main...
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Comparison of the relationship of Czech and Finnish pupils to biology and its teaching
Poneszová, Viktorie ; Rajsiglová, Ina (advisor) ; Novotný, Petr (referee)
This diploma thesis concentrates on comparing the relationship of examined Czech and Finnish pupils to biology and its teaching. The study was written with a focus on the ninth graders (n = 373) of primary schools of Prague and Oulu. The aim of this work was to compare the relationship of Czech and Finnish pupils to biology and its teaching, respectively to find out how Czech and Finnish pupils approach biology, what contributed to pupils' interest in biology and which teaching activities contribute to more enjoyable biology lessons. The research tool was a questionnaire. The data were statistically evaluated and discussed in the context of Czech literature and English literature from Finland. The results show that Finnish pupils have more positive attitude to biology than Czech pupils. The most favourite biology topic of Czech and Finnish pupils is human body. Time spent in nature contributes the most to pupils' interest in biology. Czech pupils would appreciate more excursions in biology lessons. Finnish pupils would like teachers to teach topics that pupils suggested.
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Issues of Transfer Pricing
Radikovská, Daniela ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
ISSUES OF TRANSFER PRICING Transfer pricing has been often-discussed topic in recent years which is unlikely to change in the upcoming years. Given the great importance of transfer pricing in international tax planning, as well as in so called aggressive tax planning, it is a priority for states to set transfer pricing rules based on the arm's length principle in such a way that untaxed profits are not transferred from the jurisdictions where it was generated. Although this is a tax issue concerning the direct taxation, it shall be regulated at least in a coordinated manner by most countries in the world, as the international overlap is the greatest danger to state treasuries. From the perspective of taxpayers, it is often very difficult to meet all obligations regarding the setting of transfer pricing pursuant the arm's length principle, but it can be pointed out that a sufficiently clearly specified rules may be in favor of the taxpayers, because unjustified price manipulation between the related parties may cause some distortion of the functioning of the market. The main purpose of this thesis is to provide a comprehensive overview of transfer pricing issues from the perspective of Czech legislation, especially the Income Tax Act and instructions issued by the Ministry of Finance and the...
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Forestry management in the Krušné hory Mts.: Updated report
Balcar, Vratislav ; Beran, František ; Buriánek, Václav ; Cukor, Jan ; Dušek, David ; Erbanová, Evelína ; Fadrhonsová, Věra ; Frýdl, Josef ; Havránek, František ; Ježek, Miloš ; Jurásek, Antonín ; Kacálek, Dušan ; Knížek, Miloš ; Leugner, Jan ; Liška, Jan ; Lomský, Bohumír ; Martincová, Jarmila ; Modlinger, Roman ; Nárovcová, Jarmila ; Nárovec, Václav ; Navrátil, Petr ; Smejkal, Jiří ; Novák, Jiří ; Novotný, Petr ; Novotný, Radek ; Pešková, Vítězslava ; Pěnička, Libor ; Slodičák, Marian ; Šrámek, Vít
The study is oriented on problems of forest stands in the Krušné hory Mts. (Czechia)
Fulltext:  PDF
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Dávkové zpracování v DNA analyzéru
Novotný, Patrik
This bachelor thesis will deal with batch processing of data within the scope of DNA analyzer application. At the start, it is a good idea to provide basic information on the main concepts: batch processing and DNA analyzer. Batch processing is the way data is processed. Data is read in a certain number, processed and then written in batch. By reading and writing more data in one moment, the read and write overheads are reduced. For example, if we read data from a database, process it and then re-write it to the database. If data is read and written by one item, additional overhead is added to the operation. If multiple items are read while reading, and more is written when writing, this will reduce the average overhead per item. Also, the batch status examines whether the batch has been run successfully, failed, is still running, or has not yet started. DNA Analyzer is an application that helps investigate DNA structures, working in bioinformatics. The aim of the analyzer is to provide a free and user-friendly tool for studying DNA properties. The analyzer is developed at the Institute of Informatics of Mendel University in Brno in cooperation with the Academy of Sciences of the Czech Republic.
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Experimental Determination of Turbocharger Mechanical Losses
Kudláček, Petr ; Doman, Jozef (referee) ; Novotný, Pavel (advisor)
This master’s thesis deals with mechanical losses in turbochargers. The theoretical part provides general information of the methods of support the turbocharger rotor, then focuses on hydrodynamic bearings. The thesis analyzes the occurrence of mechanical losses and the effects that affect them. An important part of this thesis focuses on the determination of mechanical losses and their possibilities. A test stand was compiled for the possibility of experimental measurement of mechanical losses. Several test measurements were performed on this test stand at different operating modes. Simultaneously, the determination of mechanical losses was performed using two other methods. Based on these measurements, it was also possible to perform an evaluation and analyze the occurrence of mechanical losses depending on the set operating conditions. A comparison of individual methods for determining mechanical losses performed in the experimental part was performed. At the end of the thesis, the possibilities of the test stand were defined based on the performed measurements.
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Engagement Force Control of Multi-plate Clutches of Dual Clutch Gearbox
Horák, Josef ; Prokop, Aleš (referee) ; Novotný, Pavel (advisor)
The master’s thesis deals with ways of controlling starting clutches of cars, especially of DQ200 gearbox, which contains dry disc clutches. The introduction describes basic principles of torque transfer and amount of clutch force. Then the description of construction of starting clutches and ways of controlling clutch types mentioned beforehand is given. In the next part of the thesis, wide spectrum of control methods is measured, from which a certain part is selected. This is followed by driving tests and based on driving data, one method of the clutch control is chosen. Then those control methods from narrow selection are tested for acoustic impact in the cabin of the car. In the end the best way of clutch control is selected. The selection based on driving data and acoustic measurement.
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Design of thread connection of turbocharger turbine wheel and rotor shaft
Oboňa, Matúš ; Novotný, Pavel (referee) ; Dlugoš, Jozef (advisor)
This diploma thesis is focused on the concept of threaded connection of the turbine wheel and shaft. At the beginning are described current welding methods of the turbine wheel and shaft connections as well as methods of the compressor wheel and shaft connections. Four possible concepts were designed and evaluated, and the best concept was chosen. For this concept was calculated tightening torque and concept was evaluated in terms of turbocharger operating conditions.
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Air Search and Rescue Service
Novotný, Petr ; Fiala, Miloš (advisor) ; Vilášek, Josef (referee)
Title: Air Search and Rescue Service Objectives: The aim of this thesis is the description of the Air Search and Rescue Service - SAR and Helicopter Emergency Medical Service in the Czech Republic. Methods: The thesis used a method of recherche of available sources, collecting data from available literature and its subsequent analysis and synthesis. Results: The result of this thesis is the description of the Air Search and Rescue Service - SAR and Helicopter Emergency Medical Service in the Czech Republic. Keywords: Search, rescue, service, plane, helicopter
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