National Repository of Grey Literature 408 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Nuclear power plants and their safety
Novotný, Petr ; Köbölová, Klaudia (referee) ; Milčák, Pavel (advisor)
The bachelor thesis deals with the current state of nuclear energetics. It describes the development of nuclear power plants to date and specifically describes the most commonly used types of nuclear reactors. Most of the reactors currently in operation are second generation reactors. However, a number of third-generation reactors with improved technological and safety parameters are already under construction. Improved safety lies in the improvement of active safety systems, but also in the increased use of passive safety systems. The paper concludes with a comparison of specific solutions from the most important nuclear reactor manufacturers in the world.
The possibilities of physiotherapy which improve the postural stability of seniors
These days, due to low natality and increasing life expectancy, we face the fact that the Czech population is getting older and older. Growing old is connected with risks of health difficulties, that have a huge impact on the quality of our lives. One of the most important health problems that elderly people have is instability causing e.g. falls. They are quite common with increasing age and they can cause lots of serious consequences. Seniors with provable symptoms should not underestimate their state of health and they should rather look up specialized care. One of the options for the prevention of impaired postural stability and subsequent falls may be physiotherapy that focuses on this issue. This diploma thesis aims to describe the possibilities of how physiotherapy can help improve postural stability with elderly people. The thesis also suggests exercises that seniors could do on their own and thanks to them elderly people could improve their postural stability. My diploma thesis consists of the theoretical and practical part. The first one contains gained pieces of knowledge of later life, growing old, postural stability, and application of physiotherapy. In the practical part, I mention six case interpretations with elderly people between 76 and 78 years. In these interpretations, which consisted of entrance and final tests, we can see the differences that appeared after stabilographic training and after following the method that I had created. I believe that this thesis could help spread awareness of impaired postural stability with elderly people. It could probably be used for the training of seniors and it could become a therapeutic methodology not just for nurses in the retirement homes but probably for the general public as well.
Sledování včel na vstupu včelího úlu
The main goal of this work is to design and put into operation a camera system for an intelligent beehive located at the Experimental and Educational Apiary of the Biological Center of the ASCR, v. VI in the area of the Dendrological Garden on Branišovská Street No. 31 in Č. Budějovice and to create software for monitoring, counting and space identification of bees at the entrance of a beehive.The system will consist of cameras connected to the Raspberry Pi where it will be processed using the image processing method. The obtained data will be processed on the server and stored in the database. Part of the obtained results will be displayed using Grafana's visualization tools.
Participation of the players on the team game performance in ZBL matches
Novotný, Petr ; Velenský, Michael (advisor) ; Kaplan, Aleš (referee)
Title: Participation of the players on the team game performance in ZBL matches Objectives: My work deals with the proportion of female players on the team's performance in the game of basketball teams in the women's top basketball competition - ZBL. My main aim is to explore these trends from the season 1998/1999 to 2019/2020. The file of observed extraleague players was divided into three categories (Czech players under 20 years, foreigners, Czech players over 20 years). At the same time I determined the monitored characteristics (number of players, numbers of minutes played, numbers of points scored, coefficients of validity) that are significant for the research. The data from the Women's Basketball League can be found on the website of Czech Basketball Federation, where they are available. This work follows, updates and extends my Diploma thesis (2014). Methods: The study is based on the secondary analysis of statistical data of different teams that participated in the seasons from 1998/1999 to 2019/2020 in the Women's Basketball League (ZBL). The focused seasons are divided into several years cycles and for further processing I used basic statistical and comparative methods, to get information if there is existence of link among focused situation we used Chi- squared test independence in...
Personal income tax (comparison of the legislation in the Czech Republic and in the selected member states of the European Union)
Hejduk, Marek ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
Personal income tax (comparison of the legislation in the Czech Republic and in the selected member states of the European Union) This thesis focuses on the legal regulation of personal income tax in the Czech Republic and in selected states of the European Union (EU). The aim of the thesis is to provide a comprehensive overview of the income tax imposed on taxpayers primarily individuals. The purpose is especially to identify the essential and characteristic attributes of this tax and to give a comprehensive overview of its legal regulation. Furthermore, it will describe the legal regulation of income tax imposed on individuals in selected member states of the EU with the intention to identify features either equivalent or dissimilar. One of the objectives of this thesis is also to elucidate the problematic aspects in attempts to the alignment of direct taxes at the international level. This thesis is divided into five chapters. The first chapter defines the concept of taxes in general and explains the objective, function, and classification including a description of the main attributes of various taxes in the tax system. The second chapter focuses on the legal regulation of personal income tax in the Czech Republic according to different types of sources of law. The third chapter explains...
Position of offshore companies in financial law
Zaripov, Sergey ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Role of Offshore Companies in Financial Law - Abstract The aim of the thesis is to focus on the issue of the offshore companies which play an important role in international financial law, especially with regard to today's globalization. The thesis is systematically divided, while the introductory chapters deal with the definition of offshore and on-shore companies. It also provides the types of offshore companies and their most common uses along with the reasons for operating in offshore areas. The fourth and fifth chapters deal with the issue of double taxation treaties, including the methods contained therein, together with an analysis of the Multilateral Convention for the Suppression of Tax Cuts and Profits Shifting, abbreviated to MLI, and international tax planning which is one of the motives for company formation in offshore areas. The sixth chapter and the following chapters seek to define the concept of resident and non-resident companies, including the difference in the establishment of the company in the Czech Republic and in the territory of Guernsey together with the possibility of cooperation of two or more entities in the offshore territory within the so-called partnerships. Given the fact that part of the thesis deals with the impact of offshore companies on the global and domestic economy,...
Issues of Transfer Pricing
Novotný, Martin ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
ISSUE OF TRANSFER PRICING Transfer pricing has become, as far as the tax environment is concerned, one of the most important topics in tax planning, both internationally and in the Czech Republic. At the current time, when associated enterprises are using the latest technologies, which help them with their business activities and assist them with the creation of complicated tax structures, often providing them with the most advantageous taxation for the purpose of achieving the highest possible profit, they are facing very well-equipped government revenue services, which have the aim of setting up the most precise control systems, so that profits are not shifted from one country to another. When using technology, it is materially simpler for taxpayers to plan multinational transactions and communicate in their internal communication systems, but on the other hand information technology has substantially helped individual revenue services with the exchange of experience, information and procedures. Revenue services can communicate very well with each other and exchange experience and information, particular in the European Union. For revenue services it is an absolute priority to have a system adequately set up to determine the transfer pricing rules, based on the arm's length principle. In the...
Comparison of the results of aerobic exercise testing while kayaking and crank ergometry of upper limbs
Busta, Jan ; Bílý, Milan (advisor) ; Novotný, Petr (referee)
Title: Comparison of the results of aerobic exercise testing while kayak paddling whith crank ergometry of upper limbs. Aims: The aim of the study was to determine the relationship between the results of aerobic execise diagnostics of 6 elite kayakers (white water slalom) when paddling of flat water with crank ergometry of upper limbs. The results obtained when paddling on flat water were also compared with results obtained when paddling in the pool with counter (bachelor thesis). Based on the results we wanted to answer the question about the possible use specific forms of stress diagnosis (spiroergometry) in routine practice of training proces. Methods: We used standardized laboratory spiroergomtry stress test at crank ergometry of upper limbs and spiroergometry stress test when paddling on flat water of the same protocol. To obtain the functional values of physiological indicators in both test we used mobile spiroergometry equipment Cortex Metamax 3B and sporttester Polar. Feedback of probands were identified based on suervey with closed questions. Results: Testing kayakers reached when paddling on flat water the average functional values: heart rate (HR) 188,5 (±8,77) beats per minute, maximal oxygen uptake (VO2max.) 56 (±6.31); maximum ventilation (VMAX.) 127.31 l.min-1 (±15.16);...
International double taxation
Körbl, Hugo ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
práce v anglickém jazyce International double taxation International taxation is a very large topic. It is possible to write hundreds of pages about this subject but there will still be many problems which will be waiting for their solution. This theme is also very interesting and in this time very actual. I am sure that importance of international taxation will be highly raising in the future. This is caused by high intensity of the mobility of people and corporations, capital, services, and property but on on the other side it is caused also by still higher and higher number of tax evasions. The states are then forced to make a larger effort in cooperation between them and also to try to prevent the tax evasions. Double taxation agreements should be considered as a good solution for prevention of tax evasions and also mainly only these treaties can assure fair distribution of paid taxes between the states. It wasn't possible to make comprehensive analysis of this large subject in this relatively short thesis. So I decided to focus only on some issues of international double taxation. I was trying to choose issues which make often problems in application or issues which I am considering as very interesting. Sometimes the work on my thesis was not easy because of high number of different opinions....
Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and Slovakia)
Důjková, Zuzana ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
75 Resumé v anglickém jazyce a klíčová slova Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and the Slovak Republic) My diploma thesis called "Taxation of income of business companies and their members (comparison of legal regulation in the Czech Republic and the Slovak Republic)" focuses mainly on the differences between legal regulation of system of income taxation in the Czech and Slovak Republic. Whereas a business company could be considered solely a legal entity, a member of a business company could be an individual as well. Therefore both areas of income taxation - personal and corporate income tax - are included into the comparison in this diploma thesis. After the introduction the thesis is divided into seven chapters. The first one describes the most important characteristics of particular business companies as they are stipulated in Act No. 513/1991 Coll., Commercial Code, as amended. I have introduced the key features of the most known legal forms of business companies - general partnership, limited partnership, limited liability company and joint stock company. The legal regulation of these types of business companies is similar in the Czech and Slovak Republic. The second chapter deals with legal regulation of both personal and...

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