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International and national aspects of double taxation
Rogová, Tereza ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
This master's thesis aims to describe legislation of international and national double taxation. Furthermore, this paper deals with the term tax and puts down following questions: what does a tax represent; what is the subject of a tax; who is a resident and who is a non-resident. At the same time the master's thesis focuses on the history of international double taxation, consequences of double taxation and last but not least on the tax avoidance. The master's thesis is comprised of three chapters that are divided into more detailed subchapters. The first chapter deals with a tax as such in the Czech legal system and primarily deals with a tax as the most important source of financing of state budgets because the whole public sector is funded by taxes. Furthermore, it introduces to the issue of double taxation as a negative economic phenomenon for taxpayers and to the methods of the state intervention into a removal of double taxation whether national or international. In general the methods of prevention of double taxation are analyzed. The second chapter describes international treaties about prevention of double taxation. Nowadays taxpayers have a certainty due the international treaties about prevention of double taxation because they have a possibility to get to know the legal regime that will...
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International double taxation of individuals
Janků, Antonín ; Vybíral, Roman (advisor) ; Novotný, Petr (referee)
The aim of this thesis on the topic of the International double taxation of individuals is to offer particular point of view on this issue to the reader and make him acquainted with some current problems related to international taxation of income. The first chapter is focused on czech income tax, especially on taxation of individuals with its goal to define basic terms. Next chapter is concentrated on term double taxation and describes main reasons for its existence. Concurrently are described unilateral and international measures to eliminate double taxation of income and also methods for elimination of double taxation. Afterwards this thesis attends to bilateral international tax conventions and its evolution and interpretation. Considering the fact that majority of all concluded tax conventions are inspired by OECD model tax convention, the third chapter of this thesis is focused on the importance of the OECD model and its commentary for interpretation and application of bilateral international tax conventions. The last and main part of this thesis analyses several sorts of income in the same manner as they are categorized in OECD model tax convention. With respect to OECD model's classification of income from independent personal services as business profits, more attention is paid to this...
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Powertrain Vibration Modelling using Virtual Prototypes
Prokop, Aleš ; Bauer, František (referee) ; Dundálek, Radim (referee) ; Novotný, Pavel (advisor)
This work deals with the matter of powertrain vibration reduction, focusing on the transmission. These units, depending on the purpose of utilization, consist of a high number of dimensionally complex components. These need to possess features, selected already in the design phase, which would guarantee smooth and quiet operation. A properly designed tooth profile and the related specified accuracy of manufacturing are one of the most important features. The basic function and the purpose of transmissions application indicate a relatively wide range of operating speeds and transmitted loads. Moreover, combination of both loading with improperly designed string’s parameter can cause a number of various problems. The vibration initiation with related noise from gear mesh belong to the most significant sources of issues. There are multiple mechanisms of oscillation initiation. Even when using the latest trends in the development of teeth, when their shape is upgraded and developed to meet specifically given load range, the above mentioned irregularity of transferred torque cannot be completely eliminated. Therefore, it is necessary, already in the design phase, to eliminate the transmission paths by which are vibrations transmitting to other components. People perceive this action in the form of vibration, noise, or temperature change in the surroundings. With the increasing comfort levels and number of produced vehicles the reduction of vibration and noise of machinery parts becomes stricter, including gears. The experimental approach is primarily used to assess the accuracy of designed gearboxes, but it is a very expensive and a time consuming method. Therefore, it is necessary to develop a process that utilizes both numerical simulation and experimental approach but also combines the advantages of both, particularly time and cost savings and comparability of results. For this purpose, the experimental gearbox is designed and manufactured including the single-stage gear enabling variable configurations in terms of the ratio change. The gearbox is subjected to numerical simulation of different complexity levels, as well as technical experiment. Furthermore, the universal virtual prototype in Multi-Body System ADAMS is created, which reflects the impact of several key parameters for proper functionality, such as axial distance, backlash, gear mesh stiffness, shaft mounting stiffness (bearings) and modal properties of the shafts and gearbox housing. Last but not least, the impact of imbalance or irregularity of input shaft speed is incorporated. The last part focuses on a brief description of the application of the presented methodology – modelling of vibrations on the tractor gearbox.
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From Radioart to Musical Theatre
Jiřička, Lukáš ; KLÍMA, Miloslav (advisor) ; NOVOTNÝ, Pavel (referee)
This dissertation From Radioart to Musical Theatre aims at showing connections between seemingly different fields ? mainly sound-drama radioart, which in German is called Hörspiel, and musical theatre. In my dissertation, I try to define the characteristics as well as structural principles of text, space, sound, voice, acting, music and body in these transdisciplinary forms and genres, which have never retained any kind of purity in the traditional sense.In the analytical and introductory historical part of my dissertation, various seemingly different areas were introduced and discussed. These areas were musical or sound theatre in its general as well as specific form and its interrelation with sound installations, performance, radioart in form of Hörspiel, musical composition and sound art. In the following chapters, I used examples of several pivotal personalities from the German speaking area skilled in musical composition as well as directing and dramatics to present for instance the influence of musical structure on composition and other performing activities or the relationship of dramatic or literary model to its scenographic adaptation. The whole issue of relationships of disparate art forms is being showed on the examples of several artists ? directing composers who create these links thanks to their activity in various fields, as they intertwine musical and performing worlds on the level of structure, motifs and dramatics. The creators of such heterogeneous artworks using the strategy of the so-called negative dramatics are inherently split personalities - Heiner Goebbels, Helmut Oehring, Olga Neuwirth and Andreas Ammer. Goebbels as well as Oehring, Neuwirth and Ammer are able to make use of their experience with musical composition and/or work for the radio in the creation of musical performances in the way that they let particular composition techniques and staging be freely influenced by the knowledge of other media. Besides the above mentioned group of artists, I mention also other significant authors from the 20th and 21st century, who dealt with radioart, musical composition, collage and montage, performance and musical theatre - Bertolt Brecht, Dziga Vertov, Emil František Burian, Walter Ruttmann, John Cage, Karlheinz Stockhausen, Dieter Schnebel, Georg Katzer, Friedrich Schenker, FM Einheit či Laurie Anderson and Georges Aperghis. Without the influence of the last fifty year-history of radioart, musical theatre would certainly not be such an important form of alternative theatre and performing art as such. Especially nowadays, when thanks to the emancipation and stressing of sound at the expense of acting a new stage language is being created within musical theatre, and the form itself transforms into yet little analysed field of the so-called postspectacular or mechanical theatre without actors.
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Proposal of school programme of environmental education on secondary agricultural school and its testing in practice
Novotný, Petr ; Dytrtová, Radmila (advisor) ; Hana, Hana (referee)
In the bachelor thesis "Proposal of school programme of environmental education on secondary agricultural school and its testing in practice" there are briefly described the national and international legislative and other framework documents in the context of historical development, which are related to environmental education in the Czech Republic. The work clarifies the system of environmental education which is currently used in secondary agricultural schools. Attention is also paid onto basic documents of environmental education, which are related to secondary education, i.e. the framework educational programmes, school educational programmes and school educational programmes of environmental education. The coordinator of environmental education in secondary agricultural schools and his tasks are also mentioned. The aim is to propose the school educational programme of environmental education designed for secondary school of agriculture. Concretely, it is a proposal to organize the school conference focused on the cross-curricular theme "Man and Environment". Current international and local issues, which are suitable for processing by students, are outlined. Possible ways to organize and realize conferences are described in variant solutions with different both organizational and time consuming options. When processing, the opinions of a sample of students from a particular school of agriculture were taken into account. Use of the results of this thesis presents the application of project teaching in the educational process with the main benefits of acquiring knowledge, appropriate attitudes and competencies of graduates in the relationship between man and his environment.
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Design of Turbocharger Bearing for Low Viscosity Oils
Plánka, Jakub ; Dlugoš, Jozef (referee) ; Novotný, Pavel (advisor)
The first part of the thesis describes journal bearings characteristics, their function and lubrication. The second part of the thesis is about a rotor-dynamics issue and how to use numerical and experimental methods for verification of a new bearing design. The practical part of the thesis is focused on analyse a current design of bearings in MBS. In the last part has been made and verified a new bearing design.
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Creation of maps and plans for use in sports and leisure - Yachting
NOVOTNÝ, Petr
In this thesis there is closely described the creation of tourist and yachting maps using the Czech largest water dam Lipno and a small Croatian region in the Adriatic Sea as an example. The thesis also referes the usage of mapping and cartography for jachting and tourism. Methodics of this thesis was taken from cartographic principles and yachting and tourist methods. Introductory chapters provide elemental information about yachting, and the development of navy maps. Important part is the analysis of yachting maps and their usage with other yachting tools. At the end of the thesis there is the comparison of Czech and navy maps used for yachting, their appraisal and a discussion with some suggestions for the improvement of these maps. The graphical part and photographs are listed in yachting methodics and in attachments.
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