|
|
Ownership of land and its transfer from the perspective of tax legislation
Smolková, Šárka ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Ownership of land and its transfer from the perspective of tax legislation Abstract The thesis deals with ownership of land and its transfer from the perspective of tax legislation. The aim of the thesis is to describe tax obligations connected with the ownership of land and with the transfers of ownership of land in the Czech Republic and further to consider the appropriateness of current legislation and its potential changes. The issue of tax regulations related to the ownership of land and its transfer is closely linked to the civil law. Introductory part of the thesis is therefore devoted to the theoretical introduction of the issue with respect to both financial law and civil law. The first chapter defines the term real estate and land. The second chapter describes and overviews forms of transfer of ownership of real estate and shortly also the issue of real estate cadaster. The fourth and fifth parts are the crucial ones with respect to the whole thesis. The fourth part overviews the responsibilities relating to the ownership of real estate particularly with regard to the land tax. In the following subchapters the author describes structural tax elements of the land tax and further deals with appropriateness of the land tax and its potential changes. The author perceives the land tax as justifiable by...
|
|
|
Temperature measurement of a machine tool
Novotný, Petr ; Merenus, Ondřej (referee) ; Hermanský, Dominik (advisor)
The aim of this work is to get acquainted with the problems of temperature measurement, various types of non-contact temperature measurement and types of non-contact gauges. It also tries to explain the basic concepts and knowledge from the field of machine tools and their thermal load. Part of the thesis is to test this knowledge using measurements at Intemac Solutions s.r.o. The acquired knowledge is then evaluated using graphs and tables.
|
|
|
Intake Control Mechanism of Compressor Housing
Bartoníček, Richard ; Doman, Jozef (referee) ; Novotný, Pavel (advisor)
The thesis pursues a design of mechanism for controlling the amount of air sucked by a turbocharger compressor. In the first part, there is a brief description of a turbocharger and its characteristics, in the second part the usual regulation methodologies are presented. Third, the main part describes the creation of the mechanism from concept drafts and their comparison, through the kinematic and force analysis of control parts, to the complete packaging a connection to the compressor housing. The fourth part is dedicated to the mechanism analysis in the terms of ability to perform as required.
|
|
|
Noise Generated by Turbochargers of Internal Combustion Engines
Kříž, Radim ; Novotný, Pavel (referee) ; Doman, Jozef (advisor)
This bachelor thesis is focused on generated noise by turbochargers of internal combus-tion engines. First, construction of turbochargers is described. The next part deals with the term sound and after that the issue of the noise in turbochargers follows. Consequent there are characterized experimental and simulation methods for determining the noise. The last part is focused on design modifications of turbocharger’s parts. The goal of this thesis is make research about origin of the noise by turbocharger during working conditions and design modifications which affect the noise.
|
|
|
Turbine Housing of Turbocharger VNT with Separated Pulses in Exhaust Manifold
Polášek, Jan ; Doman, Jozef (referee) ; Novotný, Pavel (advisor)
This master thesis deals with the design of the turbine housing of turbocharger VNT for supplying separated pressure pulses from the exhaust manifold. Subsequently, the work includes strength analysis of the designed turbine housing. The aim of the thesis is to create components for the supply of separate pressure pulses as close as possible to the turbine. Furthermore, the modification of the existing turbine housing and the assessment of the functionality of the VNT mechanism after this modification and strength analysis. The final aim of this thesis is the creation of 2D and 3D technical documentation of newly designed and modified parts.
|
|
|
Modelling the Oil Lubrication System of Turbocharger
Breckl, Lukáš ; Hliník, Juraj (referee) ; Novotný, Pavel (advisor)
The diploma thesis contains a research part focused on turbocharger construction, engine lubrication system and turbocharger, basic physical properties of lubricating oils and hydrodynamics. The purpose of this thesis is to create analytical and CFD computational model of turbocharger lubrication system. Output pressures and the loss of specific energy are determined.
|
|
|
Analýza trhu s objekty individuální rekreace
NOVOTNÝ, Petr
This thesis processes of basic terms related to the real estate market and real estate sales. The thesis gives an overview of the segments related to real estate economics and the real estate markets in the area of Třeboňsko with the focus on private recreational properties, too. The area of interest is divided to the Lomnice nad Lužnicí, Třeboň, Chlum u Třeboně and Suchdol nad Lužnicí municipalities in order to describe the natural, urban planning and technical aspects. Representatives from each segment were chosen to be examined closely and compared with the others. The thesis also describes the current trends in the real estate market of recreational properties.
|
|
|
THE TECHNIQUE AND TACTICS OF SAFELY RUNNING VARIOUS WATERFALL TYPES ON KAYAK
Klaus, Jan ; Novotný, Petr (advisor) ; Bílý, Milan (referee)
Title: THE TECHNIQUE AND TACTICS OF SAFELY RUNNING VARIOUS WATERFALL TYPES ON KAYAK Purposes: The purpose of this thesis is to introduce the proper technique and tactics of running technical sections of rivers to intermediate and advanced kayakers, focusing especially on waterfalls and other river features with a significant vertical drop. The aim is to familiarize readers with this topic in a complex manner; to present them comprehensive information in order to have a better understanding of running technical sections of rivers on a kayak with an emphasis on safety and prevention of undesirable situations. 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 and other active kayakers. The conclusions were made without any quantitative experiments or statistical analysis. This work was created by gathering relevant information from other professional and experienced sources and documenting it. Key words: Kayak, technique, tactic, kayak stroke, waterfall, water hole, slide, safety, whitewater, wildwater, boof, plugin, stomp
|
|
|
Two-cylinder four stroke spark ignition flat engine
Dragoun, Jan ; Novotný, Pavel (referee) ; Píštěk, Václav (advisor)
This thesis deals with the possibilities for realization of the crankshaft-cylinder four-stroke gasoline engine is flat, usable in the urban vehicle. In the work described stresses exerted on the crank mechanism can balance the crankshaft, torsional stress and strength calculation method of control. In the final part of this work is outlined proposal for implementation of the crankshaft.
|
|
|
Issues of transfer pricing
Drobová, Barbora ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
ISSUES OF TRANSFER PRICING Transfer pricing is a very discussed topic of recent years, both by tax subjects, tax advisors as well as by tax administrations. This is due to activities of OECD and the European Union in this area, as well as due to increase in number of tax audits focusing on transfer pricing. The key documents are rules issued by OECD in the form of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which is being constantly revised and supplemented, the latest revision being issued in 2017. In the narrower terms, transfer pricing may be defined as prices for transactions between connected (related) parties. In broad terms, transfer pricing may be defined as any and all transactions between connected (related) parties including in particular transfer of goods, providing of services, transfer and other transactions concerning intangibles, cost contribution arrangements and business restructurings, as well as related tax administrations procedures when deciding on tax duty in connection with the transactions performed between the related parties and the transfer pricing documentation. In the first and second part of this thesis I am outlining the historical progress in activities of OECD in the area of transfer pricing since the first report issued...
|
guest ::
RSS feed.