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New Synagogue in Brno
Kubecová, Jana Fiorela ; Velek, Jan (referee) ; Dulenčín, Juraj (advisor)
The diploma thesis was developed as an architectural study. The subject of the proposal is a new synagogue for Jewish community of Brno, which is designed in the plot where the original The Great Synagogue was located. The object of the synagogue is supplemented by a museum and a community centre and all buildings together create a comprehensive complex of buildings. A new urban public space is created among these objects. By this is the Jewish centre integrated into the structure of the city. The base of architectural and constructional design is simplicity and functionality, but the proposal also respects Jewish traditions and typology.
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New Synagogue in Brno
Kubecová, Jana Fiorela ; Velek, Jan (referee) ; Dulenčín, Juraj (advisor)
The diploma thesis was developed as an architectural study. The subject of the proposal is a new synagogue for Jewish community of Brno, which is designed in the plot where the original The Great Synagogue was located. The object of the synagogue is supplemented by a museum and a community centre and all buildings together create a comprehensive complex of buildings. A new urban public space is created among these objects. By this is the Jewish centre integrated into the structure of the city. The base of architectural and constructional design is simplicity and functionality, but the proposal also respects Jewish traditions and typology.
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Comparison of development of depreciation methods of long-term assets and their influence on the tax base
KUBECOVÁ, Jana
The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 1995 to 2010. Development of income taxes, depreciation rates and coefficients from 1995 - 2010 was favorable for taxpayers. The tax rate was decreasing. Depreciation rates have increased and rates fell, which provoked a reduction of the minimum period of depreciation.
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Depreciation methods of long-term assets and their influence on the net profit of the corporate entity
KUBECOVÁ, Jana
The subject of my bachelor thesis is {\clq},Depreciation methods of long-term assets and their influence on the net profit of the corporate entity``. Purpose of this work is explanation of differences among book depreciation and tax depreciation methods and evaluation of impact on the net profit of a company. In the teoretical part I focus on characteristics, evidence, purchase, technical improvement and disposal of long term assets and corresponding book and tax depreciation. Practical part is focused on application of these methods. I present actual calculations of depreciation of long term assets, using annual report of Brisk Tabor a. s.
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The Mercury Content in Fish from the Jordán Resesvoir in Tábor.
KUBECOVÁ, Jana
The aim of those study was to find out an up-to date content of mercury in the tissues of fish in the dam reservoir Jordan in Tabor. To compare particular fish according to their species, age and dietary strategy and their capability to accumulate mercury. The distribution and the mutual rates of total content of mercury in particular tissues of carnivorous and non-carnivorous species of fish were determined (muscle, liver, kidneys). Dedicated atomic absorption spectrophotometer AMA 254 was used to determine the total content of mercury. The results show that exceeding the former hygienic limit 0.1 mg.kg-1 w. w. in the muscle of non-carnivorous fish with almost all samples. It was the low-age carnivorous species of fish was probably the cause that the hygienic limit (0,5 mg.kg-1 w. w.) was exceeded only rarely (in the muscle a five-year-old asp, Aspius aspius, 0,888 {$\pm$} 0,041 mg.kg-1 w. w.). The pond Kosin located above the dam reservoir Jordan was exploitation as a comparative locality. The average content of mercury in the muscle of selected indicator species of fish in the reservoir Jordan - bream large (Abramis brama) at the age of 5 years - it was 0,241 {$\pm$} 0,080 mg.kg-1 w. w., whereas from comparative locality, from the pond Kosin, for the same species and age of fish it was only 0,045 {$\pm$} 0,008 mg.kg-1 w.w., i.e. more than five times more of the content in comparison with an unweighted locality. The realized results also show that the burden of the fish with mercury for a common consumer does not exceed neither the {\clqq}hazard index`` (HI) nor the toxicological limit ( the maximum recommended ration a week from the food is 1,6 {$\mu$}g MeHg per 1 kg of body weight according) to the WHO. However, with more intensive consumption of mainly carnivorous fish from the reservoir Jordan, e.g. of the sport fishermen´s family members, it could cause risk from this consumption ( i.e. HI > 1). Further work should be aimed at monitoring of the content of mercury in the tissues of mainly predators of higher age category.
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