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Taxation of financial institutions
Kozák, Pavel ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
The submitted diploma thesis deals with the taxation of financial institutions, focusing on current trends in this field. Its aim is to analyze and compare implemented forms of taxation of financial institutions in selected countries. The first chapter provides the analysis of taxation of financial institutions in the Czech Republic and focuses on the specifics related to corporate income tax and value added tax. The second chapter discusses the approach to the taxation of financial institutions in selected countries where the focus is on the financial stability contribution, financial activities tax and financial transaction tax. The third chapter deals with the development of the implementation of the financial transaction tax in the European Union. Moreover, briefly describes the process of these discussions and examines the current proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax. The thesis also contains an approximate prediction of tax revenues in case that the Czech Republic implemented the European financial transaction tax.
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Accounting and tax aspects of leasing and loan
Šojdelová, Barbora ; Müllerová, Libuše (advisor) ; Matějka, Václav (referee)
The topic of this thesis is to analyze leasing and credit financing with a focus on the accounting and tax implications of these forms of financing assets of enterprise in terms if force in the Czech Republic. The theoretical part focuses on the legal, accounting and taxation areas in leasing and loans. The practical sections will then analyze the effects of regular and early termination of the leasing and loan contracts in terms of accounting and taxation.
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Sol-Gel Derived Au-Enriched TiO2 and TiO2-ZrO2 Photocatalysts and Their Examination in Photocatalytic Reduction of Carbon Dioxide
Matějová, Lenka ; Reli, M. ; Čapek, L. ; Matějka, V. ; Šolcová, Olga ; Obalová, L. ; Kočí, K.
Considering the aspects of preparation of gold-based photocatalysts and gold photocatalysis, it is worth a mention that it is more complicated issue than in the case of other noble metals due to the gold crystallinity. In this contribution some critical aspects of the gold photocatalysis will be discussed. Au-supported TiO2 and TiO2-ZrO2 photocatalysts and their pristine counterparts were prepared by using the sol-gel process controlled within reverse micelles environment and by impregnation under vacuum. All photocatalysts were characterized by OEA, ICP/MS, N2 physisorption, XRD, TEM/SEAD and UV-Vis. The performance of laboratory-prepared photocatalysts was examined in CO2 photocatalytic reduction and was compared with the catalytic performance of commercial TiO2 Evonic P25. Logically, the determined physicochemical and optical properties of photocatalysts were correlated with their catalytic performance and some interesting aspects of gold photocatalysis were revealed.
Fulltext: content.csg -  PDF
Plný tet: SKMBT_C22013080910510 - PDF
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High activity sealed sources - "HASS"
MATĚJKA, Václav
The thesis is generally focused on summarization of the information related to the high activity sealed sources of ionizing radiation, known as HASS, which are widely used in a variety of sectors in whole world and the Czech Republic as well. The thesis discusses specific cases of actual use of HASS, technical specification, types of occurring radionuclides and examples of use. The biological effects of ionizing radiation on humans related to HASS and some examples of specific adverse events are also described. In the intentions of this thesis is to take into account not only risks arising from incorrect manipulation, but also risks associated with potentially abuse of HASS by terrorist organization. For these reasons, the thesis outlines the basic security requirements associated to the international standards and also mentioned in legislation of CR. In connection with these requirements the suggestion of particular security system on specific workplaces with HASS is than discussed. To supplement the reader's imagination of the real problems of HASS in the Czech Republic, there is created a statistical overview of all HASS located in the Czech Republic. This includes the total number of HASS and the largest area of use devided into various areas of application (medicine, industry, research/education, etc.), representation of most commonly used radionuclides, the geographical distribution of HASS in the Czech Republic and the distribution in terms of the most common activities. The State Office for Nuclear Safety Registry was used as a source for this statistical overview. In the discussion part of the thesis, the real possibility of abuse of HASS and also a possible ways of gain from the perspective of a potential lone striker or a wider terrorist organization is discussed. In general, the following thesis is a logical synthesis of relevant information allowing the reader to obtain a relatively comprehensive view on the whole issue of HASS, especially from the perspective of the broader field of radiation protection emphasized on achieving a socially acceptable security level of all high activity sources of ionizing radiation.
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Comparison of motor vehicle taxation in the European Union
John, Jiří ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This Master's thesis analyses the taxation of motor vehicle in the European Union. The main goal of the thesis is to describe individual taxes imposed on cars, compare the amount of taxation within the European Union. The system of taxation of motor vehicles is illustrated in several member states of the European Union. In conclusion is evaluated the impact of harmonization on taxation of cars.
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Analysis of government support of building savings
Veselá, Lenka ; Urbánek, Václav (advisor) ; Matějka, Václav (referee)
The thesis deals with government support of building savings as a part of mandatory expenditures.The main goal is to analyse justifiability of use of the support. The first section describes the importance, functions and structure of mandatory expenditures. In the second part, principles, history and reasons for implementation of building savings are described. The third section is devoted to analysis of dependency between government support and other factors influencing the system.
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