National Repository of Grey Literature 17 records found  1 - 10next  jump to record: Search took 0.01 seconds. 
Using Industry 4.0 principles for mobile warehouse design
Eisenwort, Lukáš ; Zimáková, Jana (referee) ; Binar, Tomáš (advisor)
The aim of this diploma thesis is to apply industry 4.0 principles for designing a mo-bile warehouse. The first section contains the literary research, which deals with industry 4.0 in logistics. Next part deals smart warehouses and military warehouses. Analysis of the current state of the warehouse follows, technologies and processes in the military warehouse to be exact. Afterwards, the automation design of this warehouse is addressed. Both the current and the automated states are compared using the Saaty method. Finally, the photovoltaic system is designed.
Design of capacitive proximity sensor
Eisenwort, Lukáš ; Pikula, Stanislav (referee) ; Krejčí, Jakub (advisor)
The semestral work deals with the change of capacitance properties when the dielectric changes. Design of capacitor using FEM method in simulation environment. The resulting value of experiment, simulation and analytical calculation is compared.
Application of VAT using of goods forming part of the assets of a business for private use from the point of view the Court of Justice
Baloun, Petr ; Svátková, Slavomíra (advisor) ; Eisenwort, Lukáš (referee)
The aim of this thesis is analyze judicature of the Court of Justice, which is connected with the application of value added tax using of goods forming part of the assets of a business for private use. On the principles of the selected law cases is compared the view of Czech legislation of private consumption and the view of Community law. Founded differences are related to an incorrect interpretation of the tax base of supply the goods for purposes not related to economic activities and the unclear specification of the expenditure on private consumption which is included in the tax base.
Analysis of impact of substandard deductions on employees
Mikulenčák, Tomáš ; Slintáková, Barbora (advisor) ; Eisenwort, Lukáš (referee)
The aim of this work is to analyse impact of substandard deductions on employees. The impact means tax reduction caused by applying of deduction. In this work I am analysing sample of 201 employees of innominate corporation. The procedure is to at first calculate absolute and relativity tax reduction of every employee. Next I confront calculated reductions with annual wage and gender of the employees. Then I observe relation between amount of apllied deductions and chosen characteristics of the taxpayers (e.g. wage, age, gender, acquirememts).
The incidence of the change in the excise duty on beer rates on consumer prices of beer
Fousová, Zuzana ; Svátková, Slavomíra (advisor) ; Eisenwort, Lukáš (referee)
Abstract My Bachelor thesis deals with the tax incidence in the period of the changes in the excise duty on beer in the Czech Republic. The research is based on secondary data and primary data. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected sorts of beer Staropramen before the change in the excise duty on beer rates and after the change. Then was determined the type and distribution of tax incidence.
Claming of flat rate expenses as a part of formulation tax base
Gbúr, Marcel ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
This paper describes the claiming of flat-rate expenses as an important part of formulation of tax base from income. It is based on current valid legislation. The text offers an international comparison of flat-rate expenses and their effects on tax base.
Employees' benefits overview with focus on the taxation of an option plan
Váchová, Zdeňka ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
A comparative analysis of tax regime of respective employees' benefits from an employee's and an employer's point of view with focus on the taxation of employees' option plans. The matters concerning option plans describe a historical development, ways of taxation of option plans in the Czech Republic and last but not least the taxation within international framework.
Effective tax rates of the personal income tax in the EU countries
Černá, Kateřina ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.
Flat tax and its impact on redistribution of income in Czech republic
Chládek, Jan ; Klazar, Stanislav (advisor) ; Eisenwort, Lukáš (referee)
This thesis discuss the phenomenon in income taxes during last decade - the flat tax. The paper analyzes historical development of income taxes and ideas of flat tax, how it worked in history and how economists elaborated different proposals of flat tax in 20th century. The main accent has concept of american economists Robert Hall and Alvin Rabushka, which is well-developed and which was the lodestar of czech tax reform in 2008. Thesis consists of analysis of their theoretical model, its effects and consequences. The comparison of czech implementation with original concept follows on some model examples of czech taxpayers. That illustrates how the implementation worked out.
Effective tax wages of individual income tax in countryes of OECD or EU
Peroutka, Vojtěch ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
In my bachelor's task called "Effective tax wages of individual income tax in countries of OECD or EU" are described effective tax wage,calculation methods, the most important factors influencing its highness and the differences between economical and juridical concept of effective tax wage. This theory is applied on France, Italy, Czech Republic and Slovakia. The results of application are reviewed and mutually compared.

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