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Optimization of Tax Burden of an Individual
Bohatcová, Eliška ; Minaříková, Michaela (referee) ; Svirák, Pavel (advisor)
Bachelor thesis is focused at optimizing the taxation of the natural person. The theoretical part explains the basic concepts and principles of how to achieve lower tax liability for personal income tax and the issue of social and health insurance for entrepreneurs. The practical part contains all the necessary data for the calculation of the tax liability and it is dedicated to minimising the tax burden on the selected natural person by income tax, including the proposal for the most optimal version.
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Optimization of Tax Burden of an Individual
Bohatcová, Eliška ; Minaříková, Michaela (referee) ; Svirák, Pavel (advisor)
Bachelor thesis is focused at optimizing the taxation of the natural person. The theoretical part explains the basic concepts and principles of how to achieve lower tax liability for personal income tax and the issue of social and health insurance for entrepreneurs. The practical part contains all the necessary data for the calculation of the tax liability and it is dedicated to minimising the tax burden on the selected natural person by income tax, including the proposal for the most optimal version.
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Comparison of adsorption capacity and adsorption efficiency of diosmectite and charcoal on selected compounds that often cause acute intoxication in adult population of the Czech Republic
Mináriková, Michaela ; Martínková, Markéta (advisor) ; Mrízová, Iveta (referee)
In the treatment of acute intoxications, one of the treatment procedures is an antidote submission, e.g. diosmectite and activated charcoal, where an antidote is a substance which acts antagonistically and disturbingly with the toxic effect of a toxic substance. The aim of this work was to compare the adsorption capabilities of activated charcoal and diosmectite in selected model compounds which are the most common originators of acute intoxications in the adult population of the Czech Republic. The actual comparison of adsorption capabilities of these sorbents was preceded by issues search processing of ten groups of substances that cause the most acute intoxications and subsequent testing of the proposed method for future detailed testing of adsorption and adsorption efficiency of different sorbents. Of the ten groups of substances five model compounds were selected: dosulepin, acetylsalicylic acid, ibuprofen, promethazine and phenobarbital, on which adsorption of diosmectite, activated charcoal, and mixture of these sorbents was compared in the experimental part of this work. This comparison of the adsorption capabilities of sorbents was carried out not only under neutral conditions, but also in an alkaline and acidic environment which simulated physiological conditions in different parts of the...
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Benders decomposition in optimization
Minaříková, Michaela ; Branda, Martin (advisor) ; Rusý, Tomáš (referee)
The Bachelor thesis is dealing with Benders decomposition in optimization, especially in stochastic linear programming. In the begining the reader will be introduced to the important terms used in the decomposition algorithm. Con- sequently it is demonstrated how to reformulate the problem of stochastic linear programming to a special structure suitable for Benders decomposition. In the third chapter, the decomposition algorithm, using the feasibility and optimality cuts, is explained including conditions of convergence of the algorithm. There follows modification of algorithm for two stage stochastic linear programming. Finally, we illustrate Benders algorithm on two smaller problems. 1
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Customs and traditions in course year
MINAŘÍKOVÁ, Michaela
The theoretical part deals with the meaning of the following concepts such as traditions, customs, proverbs and sayings, free time, that are associated with the Czech Republic. Customs and traditions are in chronological order as they happen during the year. The practical part explains working with children, art processing, chosen technique on the given topic of capturing customs and tradition in paintings, which inspired them in the respective season.
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Study of adsorption efficiency of diosmectite and charcoal on selected model compounds causing acute intoxication in the Czech Republic
Mináriková, Michaela ; Martínková, Markéta (advisor) ; Sedláček, Jan (referee)
The first step in treatment of acute intoxications is usually based on a method suitable to eliminate the toxic agent from the poisoned body. The principle of such a method consists of binding the harmful substances to the surface of a suitable adsorbent material. The aim of the present study was to compare the adsorption ability of two adsorbent materials, namely diosmectite and activated charcoal towards selected model compounds which are most commonly involved in acute intoxication in the Czech Republic. The eleven model compounds were selected: acetylsalicylic acid, α-amanitin, amlodipine, digoxin, phenobarbital, ibuprofen, imipramine, carbamazepine, oxazepam, promethazine, and theophylline. Of the tested compounds, promethazine was most effectively adsorbed to diosmectite. Its adsorption to diosmectite (0.191 ± 0.035 mg promethazine/mg diosmectite) was significantly higher than its adsorption to activated charcoal. Amlodipine, imipramine and carbamazepine were adsorbed both to diosmectite and to charcoal, by analogous efficiencies. The effect of temperature and pH on the adsorption efficiencies of these adsorbents was also evaluated. The utilized pH simulated physiological conditions in the various parts of the gastrointestinal tract. Surprisingly, the pH was not found to significantly...
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Comparison of adsorption capacity and adsorption efficiency of diosmectite and charcoal on selected compounds that often cause acute intoxication in adult population of the Czech Republic
Mináriková, Michaela ; Martínková, Markéta (advisor) ; Mrízová, Iveta (referee)
In the treatment of acute intoxications, one of the treatment procedures is an antidote submission, e.g. diosmectite and activated charcoal, where an antidote is a substance which acts antagonistically and disturbingly with the toxic effect of a toxic substance. The aim of this work was to compare the adsorption capabilities of activated charcoal and diosmectite in selected model compounds which are the most common originators of acute intoxications in the adult population of the Czech Republic. The actual comparison of adsorption capabilities of these sorbents was preceded by issues search processing of ten groups of substances that cause the most acute intoxications and subsequent testing of the proposed method for future detailed testing of adsorption and adsorption efficiency of different sorbents. Of the ten groups of substances five model compounds were selected: dosulepin, acetylsalicylic acid, ibuprofen, promethazine and phenobarbital, on which adsorption of diosmectite, activated charcoal, and mixture of these sorbents was compared in the experimental part of this work. This comparison of the adsorption capabilities of sorbents was carried out not only under neutral conditions, but also in an alkaline and acidic environment which simulated physiological conditions in different parts of the...
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Bullying and aggressivness at elementary school
MINÁRIKOVÁ, Michaela
The bachelor work deals with bullying and aggression in elementary school compared to the large and small town. The goal of the work is to map the extent to which these schools on bullying occurs and map out teachers views about the possibilities and forms of bullying prevention and resolution. The theoretical part deals with different views on the concept of bullying, aggression, its actors and what are the possibilities of prevention and redress. The practical part describes the results of the research in which we compared the situation in the selected schools. It reveals widespread bullying among pupils and their personal experience with this phenomenon.
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