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Influence of taxes on true and fair view of the accounting
Müllerová, Michaela ; Rauš, Jiří (advisor) ; Němcová, Lenka (referee)
The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.
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Experimental study of a control synthetic jet's efficiency
Němcová, L. ; Kopecký, V. ; Trávníček, Zdeněk
The present paper deals with an active control of jet flows by means of a system of synthetic jets. The control synthetic jet in one segment of the main round nozzle was measured by means of PIV. The strength of the control synthetic jet was quantified, relatively to the main jet, in terms of the ratios of their velocities, flow rates, and momenta. The results confirm efficiency of the present flow control method.
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Financing of Research and Development in the Czech Republic
Němcová, Lucie ; Urbánek, Václav (advisor) ; Krejčík, Jiří (referee)
The thesis presents the system of financing of the research and development in the Czech Republic, as well as issue of legislative. The dissertation provides us with the complete overview of financing of above mentioned areas of interests by the Departments together with the possibility of financing from EU resources. In conclusion there are suggested changes, which should improve the efficiency of the whole system - establishment of the independent Department of Science and Research, centralization of similar research institutes and clarification of the system of financing.
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