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Tax Burden on Road Transport in the Czech Republic
ZOBALOVÁ, Kristýna
The diploma thesis provides an overview of the tax burden in the field of road transport in the Czech Republic. Initially, it broadly outlines the topic of taxes in road transport, identifying issues related to the taxation of time- based and performance-based fees. Subsequently, a detailed comparison of fees and tax burdens on freight vehicle operators in the Czech Republic is conducted, comparing them with selected EU member states. This comparative approach includes an analysis of time-based taxation, income taxes, road tax, excise taxes, performance-based fees, and value-added tax. A comparative analysis of tax burdens was conducted using cluster analysis. The aim was to evaluate the values of individual taxes and fees among selected EU member states. The findings suggest that the Czech Republic exhibits specific characteristics of tax burden in road transport, such as higher road tax compared to the EU average. Conversely, in terms of personal income tax, it has a lower level compared to the EU average, whereas the situation is opposite for corporate income tax. This analysis offers a comprehensive view of the tax policy of the Czech Republic compared to other EU member states. The results indicate that the tax burden in road transport in the Czech Republic significantly differs from the EU average and other observed countries, particularly showing relatively higher levels of road tax and value-added tax. These specific characteristics underscore the need for a thorough evaluation of the Czech tax system in road transport in the context of future development. They present both a challenge and an opportunity for future adjustments and optimization aimed at more efficient and fairer taxation, thereby supporting sustainable development of transportation in the country.
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LNG palivo ve vozidlech - porovonání s konvenčním diselovým motorem v nákladním vozidle
KREBS, Petr
This bachelor thesis deals with the comparison of a liquid natural gas (LNG) engine with a diesel engine in the context of freight transport. The aim of the thesis is to analyse the economic, enviromental and technical aspects of both engine types and provide recommendations for potential investments in vehicle fleets and infrastructure. The study analysed the operating costs, greenhouse gas emissions and technical parameters of LNG and diesel engines. It was found that the LNG engine has the potentional to reduce operating costs and greenhouse gases emissions compared to a diesel engine. The results of this work provide a comprehensive view of the issues and use of LNG and diesel as fuels in freight transport and offer recommendations for investment decision making and trategic planning.
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Rationalisation of manipulation shop
Vičar, Miroslav ; Neužil, Karel (referee) ; Hlavenka, Bohumil (advisor)
The aim of this thesis is to reach a distinctive rationalization of the production and assembling plant of Cargo Van Brno company. In the project of new lay-out of the production area were all restrictions given by management of the company and by owner of the property strictly met. Technological changes of the process plan and investments suggestions are determined by the company's strategic plan.
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Analysis and solution of transport in Námestovo
Dendisová, Terézia ; Radimský, Michal (referee) ; Matuszková, Radka (advisor)
The master's thesis focuses on the analysis and solution of selected modes of transportation in the town of Námestovo in the Žilina region. The thesis includes an analysis of transport modes, especially road transport, parking, cycling, and pedestrian transport, proposing their optimization to enhance safety, smoothness, or comfort for the town's residents. The first part describes the current state of road, static, cycling, railway, and public transportation. The second part focuses on road transport, evaluated in terms of traffic safety and compliance with legislative requirements, along with proposed solutions. It further addresses static traffic, where the town was divided into functional zones based on usage, identifying shortcomings in selected areas and proposing solutions. The final section of the thesis tackles pedestrian and cycling traffic, outlining shortcomings and potential solutions.
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Drones (UAVs) Used in the Commercial Sector
Roman, Maroš ; Krhutová, Milena (referee) ; Rujbrová, Šárka (advisor)
Cílem této bakalářské práce je poskytnout krátký přehled typů dronů v běžném provozu spolu s několika typy dronů ve fázi vývoje prototypu. Práce následně pokračuje výčtem použití dronů ve čtyřech hlavních odvětvích, mezi něž patří zemědělský sektor, který se týká používání dronů v zemědělství a manipulaci se zvířaty. Druhý sektor je průmyslový. Zde jsou drony popsány pro použití jako monitorovací zařízení a práce jde do podrobností o tom, jak mohou být drony použity v dopravním průmyslu. Třetí sektor je vědecký a týká se využití dronů v geologii, lesnictví, archeologii, biologii a meteorologii. Posledním sektorem, který je analyzován, je sektor zábavního průmyslu, v němž je popsáno použití dronů voblasti zábavy a osobního použití. Práce také uvádí některé z dalších specifických použití dronů, jako je územní plánování a reakce na katastrofy. Posledním tématem, kterým se práce zabývá, jsou různé otázky spojené s používáním dronů vkomerční sféře. Konkrétně se jedná o obavy o soukromí, technická omezení apřípady vpádů do vzdušného prostoru v důsledku nedostatečné vládní regulace.
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Revitalization of Technical Museum Brno
Sirová, Kristýna ; Zemánek, Václav (referee) ; Zemánková, Helena (advisor)
Project of revitalization of Technical museum Brno deals with extension of its complex. Museum has not enough capacity to shelter and expose all its large vehicles. The extension of transport museum is designed as an urban complex based on axes. The large architectural scale presents monumental objects as small as collection of toys. Typology is minimalistic and variable so it could react on various demands of exhibitions designers and public. Analytical part examines researches about museum exhibition's evolution and contemporary trends.
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Public spaces of the city of Brno - theoretical work
Lelkes, Ivana ; Adamková, Jana (referee) ; Kopáčik, Gabriel (advisor)
Master´s thesis adresses the issue of public spaces of inner city of Brno. These spaces have good prerequisities to become attractive places for everyday use or for spending a good free time. These prerequsities include for example compact city structure, well defined public spaces, walking city distances, presence of public and commercial facilities and distinctive genius loci. But public spaces in these localities often do not fulfill their own potential and stay as average free space inbetween buildings. Thesis suggests a detailed system for categorisation of squares and streets in the inner city of Brno and examines the reasons for potential non-fulfillment on these typologies, it tries to find out the problems of public spaces and how they can be solved.
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Housing+
Lanžhotská, Klára ; Vašková, Petra Bitaudeau (referee) ; Galeová, Nicol (advisor)
Tomkovo square is a place without clear identity. The indistinct character of the space is caused by traffic, which is the determining element and has shaped the face of the square since the past. Street lines had to be disrupted and the original buildings had to give ground to many traffic changes. This can be observed on the torsos of the buildings and large quantity of empty gables. Empty gables are typical element created near traffic constructions all through the city of Brno. This occurence can induce negation of the very purpose of natural growth of urban structures, in this case, however, due to rythmic reccurence of the gables, it becomes the staple element, which encloses the space and thus creates the square. The border is composed of two main motives – „solids and voids“. Solids are represented by matter - the empty gables. Voids are street spaces, passages or vistas that navigate somewhere, usually to a place with a public function, such as school, cinema or bus stop.The design of an additional function of student dormitories and a hostel is based on this thesis.
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Bruntál city bypass I/45 with connection to the planned northern bypass I/11
Dlhopolček, Michal ; Patočka, Miroslav (referee) ; Smělý, Martin (advisor)
The subject of this master's thesis is a technical study for the east bypass I/45 around city Bruntál and solution for its mutual connection with the planned north bypass I/11. This work seeks for the most efficient and comfortable connection between both bypasses, as well as the safe movement of vehicles on I/45 bypass. One variant has been elaborated in more detail. The reason for elaborating this work is to divert traffic from the center of the city of Bruntál and create an effective connection between both bypasses.
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