National Repository of Grey Literature 47 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Youtubering in education
KOUBA, Tomáš
This thesis focuses on issues of videos in teaching. Specifically, educational videos on the YouTube server and their directly use in teaching or a supplement to teaching. The main goal of this work is to create several educational videos which are focused on the visual programming language "Scratch". The primary school students were the target group for these videos and the final videos have been adapted for them. I focused on studying literature and an analysis of already created audio-visual materials which are related to this issue; according to it will be proceed with the creation of content. Within the thesis the feedback will be collected by the questionnaire and then will be analysed for the created videos.
Virtual honeynet with simulated user activity
Kouba, Tomáš ; Kaňkovský, Pavel (advisor) ; Knap, Tomáš (referee)
The goal of the work is to design and implement a honeypot (a trap for attackers) that will be able to simulate working user and other usual system activity in a convincing way so as to make it difficult to distinguish a honeypot from an ordinary system, will keep a stealth record of actions of any attackers who would attack the honeypot, and will make it possible to deploy a whole virtual network of honeypots (a honeynet) on a single host machine. The implementation should be resistant to any of the well-known techniques used to detect a modified operating system or OS kernel such as the kstat utility.
Comparison of Sinn Féin's policy in Ireland and Northern Ireland
Kouba, Tomáš ; Perottino, Michel (advisor) ; Říchová, Blanka (referee)
This bachelor thesis deals with a comparative analysis of two parts of the Sinn Féin party, which as the only relevant political party appears in Ireland and Northern Ireland. Both parts of the party received unordinary support in the recent British and Irish elections and will sit in the Irish, Northern Ireland and British Parliaments. Sinn Féin is presented as republican, nationalist, left-wing party that seeks to unite Ireland in one state from its inception in the early 20th century. The thesis will deal with the similarities and differences in the functioning of the parties in both parts of the island. Account will be taken of the development of the party as such, the structure of the party organization, funding and programs for the 2017 (Northern Ireland Assembly), 2019 (House of Commons) and 2020 (Dáil Éireann) elections. Based on the individual findings, a comparative analysis will take place. During the analyzes, it is important to take into account the political systems of both countries where the party works, which have a fundamental influence on the behavior of individual parts. The conclusion of the thesis will then provide a final analysis of individual research, which will either confirm or refute the hypothesis of the bachelor's thesis.
BEPS and its impact on the tax system of the Czech Republic
Chrien, Kristián ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The aim of this diploma thesis is to analyze the BEPS measures for the digital economy in connection with the relevant measures related to this sector of the economy. The first part of the thesis characterizes the digital sector and its key business models. The main risks in the field of direct and indirect taxation are described below. The second part of the thesis analyzes the BEPS special measures related to the digital economy sector as well as other measures related to the digital economy. The third part of the thesis describes measures for the digital sector within the framework of the Anti-BEPS initiative, which took place in the European Union. Describes measures under the ATAD Anti-Tax Avoidance Directive in three new areas not addressed by the BEPS project. This section also addresses the measures contained in the DAC Administrative Cooperation Directive and the EU Action Plan for Fair and Efficient Taxation of Corporate Income. The last chapter deals with the analysis of proposed solutions from the point of view of the Czech Republic. It models specific measures within a permanent establishment and withholding tax on the digital economy sector in the Czech Republic, specifically on the field of web hosting. The goal is to quantify the possible impact on tax collection from transactions falling within the web hosting business model.
Comparison of the corporation tax base in selected OECD countries
Dzhalavyan, Arutyun ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The main aim of my thesis is to compare the legislative regulation of corporate taxation in selected OECD member states with a focus on the tax base. The partial aim of my work is to determine the impact of BEPS actions on corporate taxation not only as a whole, but also within selected countries. This thesis is focused on Great Britain, Belgium and Spain. The first part of this thesis introduces us the relevant concepts, the subsequent chapter focuses on the BEPS initiative and in the last part of the thesis deals with the legislative regulation of the corporate taxation in the selected countries and their comparison.
Development of corporate tax collection in the Czech Republic
Novotná, Veronika ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.
Comparison of revenues from retail turnover tax and VAT revenues in selected countries
Šedivá, Veronika ; Zídková, Hana (advisor) ; Kouba, Tomáš (referee)
Bachelor thesis examines VAT revenues in the EU and retail turnover taxes in the US (also sales tax). The reader will find an analysis of the transfer tax regime, its influence on the VAT collection in the Czech Republic, the analysis of the retail turnover tax and the subsequent comparison of the two tax systems. The comparison shows that the administrative burden on taxpayers of both tax systems under review is comparable. The work concludes that the VAT revenue from GDP is significantly higher in the EU than the US tax revenue. On the other hand, the VAT revenue in selected EU countries compared to total tax revenues is lower than the income from US sales tax on total tax revenue. This is mainly influenced by the differing structure of tax revenues of national budgets in the EU, unlike in the USA, where income tax almost does not flow into state budgets.
The analysis of real estate tax in selected municipalities of the region Zlín
Chobotová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The bachelor thesis analyzes the development real estate tax in four selected municipalities of the region Zlín. Attention is paid to the analysis of creating the immovable property tax, divided by type of land, building or unit. The theoretical part is focused on current legislation of real estate taxes, changes in legislativ during analyzed years, and also municipal revenues, especially tax revenues. In the practical part the immovable property taxes for four municipality are analyzed individualy by individual types of property. The last part compares the difference between the tax assessment and the real collection of immovable property tax.

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11 KOUBA, Tomáš
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