|
|
Problematika výkrmu masného skotu kříženců plemene Charolais a kříženců plemene Limousine
KOSTOHRYZ, Jakub
The aim of this bachelor's thesis was to determine the meat yield of fattening bulls in the same breeding conditions and to analyze the reaction of each breed separately to the same level of nutrition. A total of 43 bulls were selected for evaluation, which passed through the farm in Něchov near Trhové Sviny within two years. Groups of bulls were compared according to the year of slaughter, breed and blood share of the breed. Age at slaughter was ascertained and live weight, carcase, daily gain, net gain and SEUROP classification, conformation and fat cover classes were compared ac-cording to different breeds in the same diet. Data processing was performed using the Microsoft Exel program. The average slaughter weight of Charolais hybrids was 733.98 kg at an average slaughter age of 697 days. It was identical with hybrids of the limousine-Ne breed, which reached an average slaughter weight of 741.65 kg. A larger birth was not found in the average carcass weight, which reached 403 kg in the Charolais breed and 407 kg in the Limousine breed. There was always at least one weaker bull in both groups, as well as a bull that exceeded the average of the others. The weak piece in the Charolais breed included a bull with an average daily gain of 683.59 g / day (av-erage 994.82 g / day) and in the limousine breed 749.6 g / day (average 1005.03 g / day). The strong bull had a net gain of 680.58 g / day (average 579.82 g / day) in the Charolais breed and 720 g / day in the limousine (average 585.25 g / day). The classi-fication of carcasses in the SEUROP system was analyzed according to the propor-tion of blood of individual breeds. Charolais crossbreeds with a charolais> 50% share were 100 % included in the AU2 group, on the contrary, with a charolais 50 % blood content in the AU2 group only in 31 % and the rest belonged to the AR2, AO2 groups and one bull was in the BO2 group, for -they was older than two years. The results did not show a statistically large difference between the individual breeds. The difference between the years was also not statistically significant, which indicates the stability of breeding and nutrition conditions. The only difference was between the groups of the breed with different proportions of blood. Individuals with a charolais> 50 % share achieved a better classification in SEUROP than those with a Charolais blood share lower than charolais 50 %. In the limousine breed, the difference in blood ratio was not so drastic, but bulls with a blood ratio of limousine> 50 % reached 17 % of the AE2 group.
|
|
|
Experiment and Narrative Strategies in Selected Novels by B. S. Johnson
Kostohryz, Jan ; Vichnar, David (advisor) ; Horová, Miroslava (referee)
This thesis explores the experimental elements and narrative techniques in selected novels by B. S. Johnson. It deals with his work inductively by observing the connections between the selected novels and their interaction with the theory presented in the "Introduction" to Aren't You Rather Young to be Writing Your Memoirs? (1973) and in the novels themselves. These contradictions are not treated as the author's shortcomings, but rather conceived as essential principles of Johnson's fiction. The aim of this thesis is to outline Johnson's deliberately contradictory theory, focus on the changing strategies employed in his fiction, examine how the selected novels resolve the particular writing problems they set for themselves, and prove that his fiction is in constant dialogue with its own theory. The three novels discussed are Albert Angelo (1964), The Unfortunates (1969) and Christie Malry's Own Double-Entry (1973). The introduction presents Johnson as a writer, discusses his changing position within the literary canon and describes the aim and structure of the thesis. The first chapter outlines Johnson's theory presented in the "Introduction" and the text's deliberate contradictions. The second chapter focuses on Albert Angelo, contrasting its aims and strategies with Johnson's theory. The third...
|
|
|
Budgetary allocation of taxes
Šolcová, Kristýna ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
The diploma thesis is focused on analysis of the motivational component of municipalities which represents for municipalities a participation in personal tax revenues. The main aim of this thesis is to analyse and evaluate the development of this component in the years 2011 - 2017. The partial aim of this work is a calcualtion of the component in the years 2015 and 2016, an analysis of the motivational component in regions nad preferential municipalities including per capita and an analysis of the component according to the size cathegory of municipalities. The aim of the work is also to evaluate the legitimacy of annulment of the motivational component by amendment to the Act on Budgeraty Allocation of tax return. This diploma thesis delas with the terms public administration, regions, municipalities and financing of municipalities. The next part focuses on incomes of municipalities, particularly tax incomes and budgetary allocation of taxes including their development. The analytical part introduces some of the expected impacts of the amendment, a calculation of the motivational component, individual analyses and a general assessment.
|
|
|
Methodology for determining transfer prices in the Czech Republic and the the United States
Horák, Štěpán ; Tepperová, Jana (advisor) ; Kostohryz, Jiří (referee)
The aim of this study is to compare the methodology for determining transfer prices in the Czech Republic and the United States. The reason for choosing these countries are different models, which are governed by states. Czech Republic sets transfer prices according to the OECD model. United States of America set transfer prices according to own regulations. The theoretical part is focused on comparing models and approaches to pricing methodologies. The practical part compares the creatin of a Benchmarking study in these two models.
|
|
|
The local fees in the Czech Republic
Turek, Jan ; Sedmihradská, Lucie (advisor) ; Kostohryz, Jiří (referee)
My diploma thesis aims to assess the planned amendment to the law on local fees and show the changes that have to occur. The planned amendment changes slightly rights and responsibilities of the municipality in the implementation of local taxes. In my diploma thesis we deal in detail with two kinds of charges - local fee for spa or recreational stays and a local charge of accommodation capacity. Rating of planned amendment preceded by analysis of the municipalities that collect those fees. I am focusing on the revenue side of their budgets. The first two chapters are theoretical. I generally describe how the law in Czech Republic influences the structure of public administration and how it prepares the budget of the municipalities. They are characterized by certain local fees and their legislative framework. The practical part is devoted to analysis of two local taxes in 10 selected municipalities and their final share in nationwide revenue from local taxes. The final part evaluates the planned amendment, indicates and shows possible problems that could occur in the future.
|
|
|
Comparison of the tax burden of employees in the Czech Republic and in the United States of America
Buček, Jan ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The purpose of the master thesis is to compare the tax burden of employees in the Czech Republic and in the United States of America according to the legislation in 2016. The theoretical part is devoted to the description of tax systems, focusing on the taxation of income from employment. In the part United States I briefly mention the development of the tax system. The practical part consists of two chapters. The first one is focused on the calculation of the effective tax rate for taxpayers from selected types of households. The second one deals with global progressivity of the income tax. Equal income distribution in society is analyzed using the Lorenz curve and the Gini coefficient. The calculations indicate progressive tax effects both in the Czech Republic and in the United States with higher rate of tax progression and also higher inequality of income distribution in the United States. In the issue of effective rates of income tax is evident higher tax burden in the United States. Differences of total effective rates are decreasing between both countries.
|
|
|
The influence of government policy towards working mothers on public finances in EU countries
Žáková, Kristýna ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
Bachelor thesis deals with the impact of government policy towards working mothers in EU countries. The first part of this work concerns the description of family policy and the European Union's position on family policy. The next part is the theoretical part of the tax credits and their detailed enumeration in selected EU countries. The next part compares the various factors affecting families, which are used in the practical part. The practical part uses linear regression models and data retrieved dealing with dependence or independence of selected variables.
|
|
|
Typology of EU member states' tax systems with an emphasis on Slovakia
Štefanský, Martin ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The main objective of this bachelor thesis is to create distinctive groups of member states of the European union in terms of their tax systems based on cluster analysis computed in the XLSTAT program on data from the annual report of the European Statistical Office (Eurostat). Partial aim´s task is to assign certain characteristics that best describe such defined groups of states. The theoretical part deals with the definition of the terms tax system, tax mix and tax quota, along with the factors that affect or distort these indicators. The practical part contains the general characteristics of the method of cluster analysis, with an emphasis on the k-means clustering method, which was applied in the analysis. The last chapter contains an author´s description of created clusters that are the outcome of our analysis in the XLSTAT program.
|
|
|
Tax Competition in the USA and in the European Union
Búry, Tomáš ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The subject matter of the thesis is a comparative analysis of the possibilities of tax competition in the USA and in the European Union. It aims to compare the extent and form of the tax competition within these systems. The thesis consists of five parts. At the beginning, the term tax competition is examined and the possibility of a distinction between fair and unfair tax practices is explored. In the next part the analysis of the US tax system with a focus on competition in the area of direct and indirect taxation is carried out. The third part provides similarly structured analysis of the tax competition in the EU. The fourth part presents the evaluation and the comparison of the tax competition in both systems. The final part concludes with certain normative recommendations for the future of the EU tax system which are made with respect to their applicability for current deliberation of the reform of the taxation in the European Union. The performed analysis yielded interesting results. Contrary to the expectations, it was determined that the tax competition in the US was more intense than in the EU and the tax practices used by some US states included at least the same level of unfairness as those used by some member states in the EU.
|
|
|
Analysis of factors affecting tax revenues
Veselý, David ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This diploma thesis is focused on analysis of factors affecting tax revenues in the Czech Republic. The theoretical part is dedicated to dividing taxes according to the type, discusses their functions and their principles, as well. After that the summary of previous investigations of factors with potencial effects to tax revenues is presented. The practical part begins with comparation of tax quota and its structure between the Czech Republic and selected European Union member countries. The main part is represented by the correlation and regression analysis of selected factors. As the result of this analysis the evaluation of their real effect is done.
|
guest ::
RSS feed.