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Administrative and induced costs of agricultural subsidies
Karlíková, Tereza ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
The main subject of this Bachelor thesis is the analysis of administrative and induced costs of agricultural subsidies. For the purpose of this thesis three basic subsidies were selected which agricultural entrepreneurs are allowed at present: Flat-rate payment per area (SAPS) paid by the National Agricultural Intervention Fund, Subsidy of a part of the credit interest and Support to the producer to cover the cost connected with crop insurance, both paid by the Agricultural and Forestry Relief and Guarantee Fund. The administrative and induced costs were determined by a questionnaire investigation. The results of the investigation allow us to state that the costs of the investigated organisations compared with the promised subsidies are not high -- no more than 2,31 %. For the quantification of the induced costs ten agricultural entrepreneurs were addressed. Neither in this case does the financial amount incurred compose a high percentage of the afforded subsidy -- up to 0,6 % on the average. Only in the case of the Support to the producer to cover the cost connected with crop insurance the average percentage of the induced costs is 9,12 % which is caused by the fact that lower amounts were paid out.
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Analysis of the relationship between the number of bidders and the final cost of contract for IT services in Slovak Republic
Misiryan, Ekaterina ; Pavel, Jan (advisor) ; Kučerová, Zuzana (referee)
This bachelor thesis analyzes the relationship between the number of bidders and the final cost of public contracts for IT services in the Slovak Republic. The theoretical part focuses on public procurement legislative framework in European Union a Slovak Republic. It points out the fundamental principles of public procurement and gives recommendations about suitable types of auctions for IT services. In the following section of work IT services public procurement market in Slovak Republic is studied. Both contracting authorities and companies are characterized. The empirical part examines the factors influencing the price of contracts within multiple regression analysis. Dependent variable is the ratio between the final and estimated contract value. Independent variables are the number of bidders, the type of auction, the weight of the price as a contract award criterion and type contracting authority. Key aim of the thesis is to test the validity of negative relationship assumption between the number of bids and final contract price.
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Excise taxes in the case law of the Supreme Administrative Court
Pajerková, Jana ; Říhová, Lucie (advisor) ; Kučerová, Zuzana (referee)
Bachelor thesis deals with the importance of practice of The Supreme Administrative Court relating to excise taxes. The emphasis is mainly put on clear and transparent interpretation of the controversial provisions of the act in accordance with the decisions of The Supreme Administrative Court. At the beginning of this thesis is a summary of the most important national and European legislation regulating excise taxes. The thesis also includes the interpretation of the main principles of excise taxes.
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The ways of financing of municipal waste
Novák, Jan ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
This Bachelor thesis is focused on municipal revenues that flow from the way of financing system of municipal waste. Theoretic part deals with ways how the system of municipal waste can be financed. Practical part is aimed at analysis of municipal ordinance public notices of municipalities. We explore the historical situation in each municipality regarding incomes and expenditures and than we make a comparision with the situation in present. In the last part we compare all recieved information.
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Tax aspects of providing a car to employees
Máleková, Martina ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
Providing a car to employees for private use is one of today's most desirable employee benefits. Tax systems of different countries limit advantages resulting from this benefit differently. This bachelor thesis analyses differences in tax incidence of providing a car to employees in the Czech Republic and in Australia. The thesis is structured into three chapters. The first chapter describes the benefit of providing a car to employees and its tax regulation in the Czech Republic. The second chapter attends to this benefit and its taxation in Australia. In the third chapter, tax incidence on disposable income of employees, costs of employers and tax yield is analysed and compared using model taxpayers. The first two chapters, among other things, suggest that the legislation of Australia enables provision of this benefit to a wider range of employees. The third chapter indicates that the taxation in the Czech Republic provides potential for higher savings.
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The impacts of amendments of real estate tax legislation after 2007
Štefanová, Pavla ; Sedmihradská, Lucie (advisor) ; Kučerová, Zuzana (referee)
The diploma thesis deals with the real estate tax and the impacts of amendments of real estate tax legislation from the year 2008 to 2010. The main aim of this thesis is to analyze the impact of the implementation of amendments to the decision-making and real estate tax revenue of municipalities. The work is divided into two parts - the theoretical part and case studies. The first section describes the principle of taxation, its importance for the municipal budget and individual legislative changes. The situation in the EU is also briefly described. The second focuses on three municipalities which have applied the local coefficient: Planá nad Lužnicí, Petrov and Dolní Břežany. The text includes a financial analysis of the income part of their budgets based on interviews with representatives of these municipalities. A comparison of the municipalities and a summary of findings are concluded at the end of the work.
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Depozice a zpracování uhlíkových nanotrubek připravených metodou PECVD za atmosférického tlaku
Kučerová, Z. ; Zajíčková, L. ; Jašek, O. ; Eliáš, M. ; Synek, P. ; Matějková, Jiřina ; Rek, Antonín ; Buršík, Jiří
Carbon nanotubes (CNTs) were synthesized by plasma enhanced chemical vapor deposition from mixture of argon, methane and hydrogen using microwave plasma torch at atmospheric pressure. Nanotubes grew on a complex substrate system consisting of silicon wafer, buffer layer and thin catalytic iron film. As confirmed by scanning electron microscopy (SEM), this deposition technique produces bundles or ropes of nanotubes covered by crust composed of catalytic particles, amorphous carbon and other impurities such as fullerenes or other carbon nanoparticles. Because many scientific and technological applications, as well as characterization techniques require individual nanotubes a great attention has to be paid to the post-deposition processing of the deposit. The nanotube bundle could be separated by ultrasonication of the deposit in organic or inorganic liquid. Most commonly used liquids are water or ethanol.
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Depozice uhlíkových nanotrubek metodou depozice z plynné fáze s asistencí plazmatu
Jašek, O. ; Eliáš, M. ; Zajíčková, L. ; Kučerová, Z. ; Kudrle, V. ; Matějková, Jiřina ; Rek, Antonín ; Buršík, Jiří
Carbon nanotube properties provoked interest in many fields of application but there is still need to develop deposition techniques, which enable precise control of nanotubes positioning, alignment and properties. Chemical vapor deposition (CVD) methods and lately also plasma enhanced CVD (PECVD) are most promising to reach this goal. In the first part of the article we will briefly describe carbon nanotubes structure and properties and review the necessary conditions and possible control mechanisms used in PECVD deposition method. In the second part, examples of two deposition techniques, one working at a low pressure and one at an atmospheric pressure, will be described and reached results analyzed.
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