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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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Corporate structures
Posmiková, Simona ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The main goal of the thesis is to identify and explore the possibilities of using corporate tax structures in detail. And, moreover, how it influences corporate income tax and personal income tax with a focus on the partners of these corporate entities. The first part of the thesis represents the theoretical framework, especially the explanation of the basic concepts related to tax corporate structures and the most important limits in their compilation. This section also includes recommendations primarily made by the OECD to remove parts of the legislation that allows the transfer of profits between entities or to fill gaps in this legislation that allows the use of tax relief in unjustified cases. The thesis also contains the current legislation of the European Union and the Czech Republic regarding tax policy. The first part of the thesis in the above context is processed in chapters 1 to 5. In the second part, starting from chapter 6, I analyse the adjustment of the corporate structure of the Amazon group and I make suggestions for possible methods of establishing transfer prices for transactions carried out within this group in the Czech Republic. In this section of the thesis I also compare the possible effects on the tax burden in the case of a differently set corporate structure of the...
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Ownership of land and land transfer from the perspective of tax legislation
Palatová, Eliška ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and land transfers from the perspective of tax legislation Abstract The thesis deals with taxes from immovable property - real estate tax and tax on the acquisition of immovable property. The aim of the work is to clearly describe the current legislation of these taxes, to highlight their importance, to assess the appropriateness of the legislation and to suggest possible improvements based on case studies and comparison with the legislation of real estate taxation in other European countries. In the first part of the work, the author focuses on the civil law side of the issue to understand the important civil law institutes related to this topic. The second part deals with real estate tax, where land tax is first specified, and the basic elements of the tax are defined. Furthermore, the author expresses her views on the degree of autonomy of municipalities related to the setup of the tax amount and summarises the opinion on tax by both taxpayers and experts. In this context, it is pointed out the meaning and purpose of the immovable property tax and related changes are proposed. It is shown on practical examples how different can be the tax revenue depending on the increase or decrease of municipal and local coefficients and their low usage by municipalities is demonstrated. The Czech...
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Personal income taxation
Vašíček, David ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Personal income taxation Abstract This diploma thesis comprehensively discusses the topic of personal income taxation, both in terms of general tax theory and specific personal income tax. One of the aims of the thesis is to highlight some problematic aspects of this taxation. The main sources for this thesis are, in addition to monographs and selected Internet sources, mainly legal regulations. The thesis is divided, apart from the introduction and conclusion, into four main chapters. The first chapter called General part of tax law deals with the concept of tax, introduces a general classification of taxes with the subsumption of personal income tax, describes the tax system of the Czech Republic and deals with the basics of each tax - construction elements of the tax. The second chapter, with the title Legal regulation of personal income taxation, describes the main sources of this legislation in their formal sense. The constitutional anchoring of taxes, tax laws and some sub-legal norms are discussed. The third chapter, called Construction elements of personal income tax, is considered the core of the whole thesis. The basic and other construction elements, by means of which this tax is defined and without which it could not exist, are analysed in detail. Among others, this chapter deals with subjects...
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Personal income tax with the focus on tax exemptions and possibilities of tax reductions
Abrahamová, Dana ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Personal income tax with the focus on tax exemptions and possibilities of tax reductions This thesis deals with the problematics of the personal income tax. The focus of this thesis is on possibilities of reductions of the tax or the tax base and on tax exemptions. The thesis is divided into six chapters. The first chapter explains the general concept of taxes, the history of taxes and the characteristics of the tax law. The author devoted the second chapter to the income tax, especially to its characteristics and its statutory regulation. Nowadays all regulation of the personal income tax is contained in one act, Act no. 586/1992 Coll., Income Tax Act. However, in the past the situation was different and therefore it is necessary to mention also the previous regulation, which was scattered into several acts and other legal regulations. The present Income Tax Act has been valid and effective for almost thirty years and it has been amended to a greater or smaller degree several times. The author mentions these amendments in connection with particular issues throughout the whole thesis in order to compare the present and the previous regulation. The third chapter deals with the theoretical view of taxes. The author writes about the characteristics of taxes in general and also about the special...
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Analysis of Zika and Dengue virus proteases
Novotný, Pavel ; Konvalinka, Jan (advisor) ; Vondrášek, Jiří (referee)
in English Zika and Dengue flaviviruses are transmitted by mosquitoes in human populations living in tropical areas. They cause fevers which in the case of Dengue can lead to life threatening haemorrhagic form. There is a possible relationship between pregnant women being infected by Zika virus and higher risk of microcephaly in new-borns. The infection is currently treated mainly symptomatically. However, there is an effort to develop compounds which block viral life cycle and viral spread through organism. Viral enzymes, such as flaviviral proteases, are regarded as suitable targets for this effort. These serine proteases with chymotrypsin fold are heterodimers which consist of flaviviral non- structural proteins NS2B and NS3. NS3 domain also contains a helicase, which can be removed by gene recombination for study purposes. NS2B is a transmembrane protein, but only a hydrophilic 40 amino acid peptide is important for the interaction with NS3 domain. This peptide has a chaperon function and participates in substrate binding to the active site. In this study, six variants of recombinant proteins containing activating peptide of NS2B and protease domain of NS3 were expressed and purified. Four variants were characterized in enzymologic studies including testing of possible inhibitors. A dipeptide...
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Rescue people on the frozen water surface
Truhlář, Filip ; Novotný, Petr (advisor) ; Vondrášek, David (referee)
Title: Rescue people on the frozen water surface Aim: The aim of this thesis is to give a comprehensive overview of the rescue people on the frozen water surface. Methods: This bachelor thesis is based on a literature review, and does not contain experimental suggestions. It is a qualitative research that has been tested and completed by the author. The conclusions were made without any quantitative experiments or statistical analysis. Key words: Integrated Rescue System, rescue, first aid, hypothermia
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Over-expanded internal-combustion engines
Novotný, Pavel ; Janoušek, Michal (referee) ; Drápal, Lubomír (advisor)
At the beginning there is a short history of over-expanded engines. Subsequently, the thermodynamics of ideal over-expanded cycles are analysed and compared with the ideal Otto cycle. The thesis also deals with some design solutions for achieving over-expansion in an internal combustion engine. In the thesis there are also selected over-expanded engines from leading world carmakers. At the end the thesis deals with systems with variable compression ratio.
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