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Tax Deductibility of Loan Interests
Kučera, Vladimír ; Motl, Lubomír (referee) ; Brychta, Karel (advisor)
This thesis deals with the issue of tax deductibility of interest on loans and borrowings from corporate income tax perspective. It consists of an analysis and systematization of the rules influencing the tax deductibility of interest expenses. The result of the thesis is a recommended procedure for capital companies to determine the value of their tax-deductible interest expenses and thus contribute to the correct determination of their tax liability. The proposed methodological approach is verified using a model example.
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Photopolymerization
Kučera, Vladimír ; Petrůj, Jaroslav (referee) ; Kučera, František (advisor)
The bachelor thesis deals with the photochemistry of macromolecular substances, especially with photopolymerization and photocrosslinking reactions. In the theoretical section there is at first a summary of the current knowledge from the area of the general photochemistry and principles of photochemical reactions which are also applied in photopolymerization. There are also both types of photopolymerization analysed – cationic and free-radical, photocrosslinking reactions and photopolymerization applications. In the experimental part, the testing of two fotopolymerization systems was performed. In both of them, styrene was used as a monomer. In one case benzoin was used as a photoinitiator, in the second one there was benzoin ethyl ether used. Furthermore, the photoinitiation ability of these two photoinitiators was compared at the base of conversion and molecular weight of products that were synthetized at different concentrations of photoinitiators and different time periods of irradiation of the mercury lamp.
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Computational model of an CR diesel combustion engine
Kučera, Vlastimil ; Beran, Martin (referee) ; Svída, David (advisor)
Combustion-engine control is one of the most important parts of engine application and has a direct impact on its characteristics. Diploma thesis shows the preparation of a test engine and its installation to test cell. It describes measurement and data post processing necessary for common-rail diesel engine control and their application in the creation of a mathematic model in GT-SUITE.
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Wind power – the past, the presence and the future
Kučera, Vítězslav ; Klimeš, Lubomír (referee) ; Charvát, Pavel (advisor)
This Bachelor’s thesis deals with the evolution of wind turbines from the past to present and also concentrates on the evolution of wind turbines in the future. In first part the begin-nings of wind energy use are given, and the first wind turbine is mentioned. Further, the parts of wind turbine and its construction are described in next part, where the current state of wind turbines in the Czech Republic and in the world is presented. New concepts of wind energy are introduced. Finally, last part performs wind turbine simulation over the span of one year.
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Theatre of Slovácko III.
Kučera, Vít ; Pekár, Pavel (referee) ; Galeová, Nicol (advisor)
This master thesis aims to offer complex evaluation of currently inadequate and unsatisfactory conditions of the theater in Uherské hradiště. The main subject of this thesis is the design of a new theater building, including its placement and connection to the urban organism. The author offers a vision of a new use for the currently oversized bus station, provided that the long-term plans of the town of Uherské Hradiště are realized. The new solution includes an adequate bus station, a parking building and, last but not least, a park with a generous theater.
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Low volume roads
Kučera, Vlastimil ; Stehlík, Dušan (referee) ; Hýzl, Petr (advisor)
Thesis deals with an issue of low-volume roads and brings basic informations about their design. The most of the low-volume roads in the world are unpaved roads, while in the Czech republic there are not enought of experience with their construction, therefore a foreign literature was used as an almost exclusive source. The advantages of the roads with unpaved materials are, they are environment-friendly and money saving, therefore when correct procedure is used, good quality material is chosen and proper maintenance is used, they are advisable alternative to normally used asphalt surfaces. With increasing volume of vehicles their advantages decreases. They are suitable for a road surfaces in protected landscape areas, because they represents minor impact on the landscape.
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Taxation of legal persons
Kučera, Vladimír ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the optimization of the tax liability of a legal entity. First, the theoretical background needed to address the tax situation of a particular legal entity is presented, then the current state of the company is discussed, and finally, the author’s proposed methods of tax optimization are apllied, which is based on the findings of the theoretical part. The result of the work is the definition of two possible ways of tax optimization, whereas each has advangates and disadvantages.
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Study of durability of wood glue bonds against increased temperature
Kučera, Vít ; Vejpustek,, Zdeněk (referee) ; Vaněrek, Jan (advisor)
In this time are for design of wooden elements available simplified procedures for fire modeling which defines ČSN EN 1991-1-2. But it is not experimentally tested the impact of adhesive on the final value of fire resistance of laminated panels. This diploma thesis solves basic normative practices that could explain the durability of glue bond against increased temperatures. in the practical part will be undertaken to experimentally assess the impact of various kinds of adhesive-based (epoxy, formaldehyde, PUR and EPI) on the glued bond durability against increased temperature. Glued joints that will be subjected to gradual temperature exposure in order to assemble the dependence of the temperature influence on the final strength of the joint according to the type of adhesive.
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Thermoacoustic measurement of ultrasonic power
Kučera, Václav ; Čížek, Martin (referee) ; Rozman, Jiří (advisor)
The thesis deals with ultrasound intensity and power measuring methods of the medical diagnostic systems, especially with thermoacoustic method. Then the concept of thermoacoustic sensor is processed and it is checked by comparison with the power of ultrasound system measured by the hydrophone in ultrasonic measuring tank. In the leading chapter basic parameters of general ultrasonic field are described. Next part deals with particular ultrasound intensity and power measuring methods. The last part deals with projecting of the thermoacoustic sensor, measuring with this sensor, measuring with hydrophone and comparison of this measurements.
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