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Tax Revenues in the Field of the Environment in the Czech Republic and Selected Member States of the European Union
BENEŠOVÁ, Anna
This thesis deals with the topic of tax revenues in the field of the environment. This topic is very current, and after the entry of the Czech Republic into the European Union, not only advantages arose, but also obligations that must be fulfilled in this area. The thesis analyzes the development of environmental tax for the selected period in the Czech Republic and four selected countries of the European Union. These selected member states of the European Union are Bulgaria, Germany, Spain and Sweden. The work also defines broad-er contexts, the structure of this tax in individual countries, etc. Part of the work is cluster analysis applied to all the states of the European Union and some other European states. The work provides a comprehensive summary and analysis of tax revenues in the area of the environment for the selected period of European states, comments on the environmental poli-cy of selected member states. This is a suitable guide for searching for states with similar tax revenues in the area of the environment.
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Vyhodnocení emisí amoniaku z chovu drůbeže ve vybraném zemědělském podniku
HES, Adam
This bachelor's thesis focuses on the assessment of ammonia emissions from agricultural operations and their potential impact on the environment and human health. The aim of the work is to analyze the factors affecting ammonia emissions and propose possible measures to reduce them. To achieve this goal, measurements of ammonia emissions were carried out using specialized sensors located in different places of the farm. At the same time, information was collected on the procedures and technologies used in animal husbandry and fertilizer storage. The analyzes carried out showed that the main sources of ammonia emissions in the analyzed agricultural company MTD Ústrašice are the breeding of farm animals and the application of fertilizers to the fields. We identified factors such as the type and size of animal husbandry, storage methods, and fertilizer application techniques that affect ammonia emission rates. Based on our findings, we propose the implementation of measures aimed at reducing ammonia emissions, such as optimizing fertilizer storage technologies, modifying procedures and using alternative animal husbandry methods. These measures should contribute to the protection of the environment and human health in the given agricultural enterprise.
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Tax Revenues in the Area of the Environment
BLÁHOVÁ, Tamara
The thesis focuses on the development of tax revenues in the Czech Republic, particularly regarding energy taxes. It seeks to accurately characterize and define environmental tax revenues, primarily through theoretical exposition, and subsequently in the practical section using basic tax indicators. The practical part further analyzes the evolution of energy tax collections. This analysis involves confirming or refuting seasonality using a specific statistical test, namely the F-test of seasonality. Additionally, it examines the trend and seasonal fluctuations in monthly tax collections of these taxes over the years. The thesis describes possible causes of these fluctuations and the trend in energy tax collections, as well as the consumption of commodities subject to these taxes. Monthly tax collection data (i.e., taxes on electricity, natural gas, and solid fuels) are obtained from statistics provided on the customs administration website, while data related to macroeconomic variables (e.g., GDP) are obtained from the Czech Statistical Office. Regarding tax indicators, it was found that the share of energy taxes in total tax revenues is increasing, the partial tax quota of energy taxes has been decreasing over the years, and the share of energy taxes per capita is slightly increasing. A detailed analysis of monthly collections then reveals that collections from electricity and natural gas taxes, as well as the consumption of commodities subject to these taxes, are increasing. Conversely, a decreasing trend was observed in collections from solid fuel taxes, which was also observed in the consumption of one of the most commonly used solid fuels, namely coal. Seasonality on a monthly basis was evident for all three observed taxes, with the most pronounced seasonality observed in collections from solid fuel taxes.
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Slow tourism
HAŠKOVÁ, Michala
The aim of this bachelor's thesis is to define slow tourism and clarify how this form of tourism differs from other forms and what benefits it has compared to mass tourism. This work is divided into a theoretical and a practical part. The theoretical part deals with defining tourism, sustainability in tourism and the positive and negative impacts that tourism brings. The work then focuses more closely on slow tourism itself, on its definition and the emergence of this form of tourism, as well as on the requirements that destinations should meet in order to be suitable for slow tourism. Furthermore, the work examines the potential for the development of slow tourism in the Czech Republic and deals with the only destination in the Czech Republic that focuses on slow tourism, namely Orlické hory and Podorlicko. At the end of the analytical part, there is a proposal for a new slow destination. The practical part uses research based on data from questionnaires, it was distributed in electronic form and then each question is processed graphically and commented.
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Visible blindness in the urban world society's relation to light now and then
Pata, Václav ; Sedlák, Michal (advisor) ; Gajdošíková, Pavla (referee)
The diploma thesis is focused on city in time and age of artificial lighting. It takes the issue of light pollution as its starting point. Elementary sources and consequences of over- lighting are used as a base for the Forgotten Dark worksheets. The sheets were created in collaboration with Veřejný sál Hraničár (Public Hall Hraničář) as an educational material for the gallery cycle Light. Together with the sheets, a need to widen my knowledge and apply it to a specific situation arose. I picked Obchodní dům Prior and Kulturní středisko Corso (Shopping Mall Prior and Culture Center Corso) in the neighborhood of Krásné Březno for that purpose. The pick of the place directed the development of the themes of the theoretical part of the thesis. The middle part of the thesis is trying to show contemporary city from two essential angles. Firstly, I tried to answer the question about sources of the shape contemporary city has taken upon itself. The rest is focused on building public spaces in regard to their nighttime flow. The final chapter is exploring the object of Corso. At first It is trying to take a look at the context of the city part of Krásné Březno, then it is taking a look at the city part in context of Ústí nad Labem. The gathered information is used for a presentation of possible future of...
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Risk of stationary sources associated with valuation of environmental damage
Procházková, Michaela ; Popelová, Barbora (referee) ; Adamec, Vladimír (advisor)
The problems with the environmental damage valuation which are caused by the stationary sources belong to the important issues to be solved. Due to the heavy industrial activity in the Czech Republic it is important to pay attention to the possible risks which can emerge from these sources and can impact the environment and the health condition of people. The thesis deals with the analysis of the present state of this problem. The analysis of the risks which come from the specific situation is made on its basis. The goal of this thesis is to propose the general procedure of the valuation of the incurred damage on the environment and the minimization of the risks.
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No Particular Title
Borovková, Magdalena ; Othová, Markéta (referee) ; Klímová, Barbora (advisor)
The topic of my work is space and its influence on our perception. I am interested in how this perception changes during time. I create small interventions that can remain overlooked as through they are on visible sites. The choice of particular interventions is based on my subjective experience with the location - which in this work is the building of our school. With my interventions, I intend to intensify the spectators consciousness of space and time - „here and now“ - and the complex perception the environment. Using photographic record, reflections on variuos surfaces, and point of view, I work with time and space. The main question for me was whether is there a way to „catch“ a moment and project it back into his site.
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Distribution of pharmaceuticals in wastewater treatment plants
Šilhánková, Lenka ; Čáslavský, Josef (referee) ; Vávrová, Milada (advisor)
This bachelor’s thesis deals with a trending topic – wastewater distribution of pharmaceuticals proven to be toxic to non-target organisms – specifically, the occurrence of beta-blockers, plentifully used in treating hypertension and other cardiovascular diseases, is discussed. Members of this group, Atenolol, Acebutolol and Bisoprolol were chosen for closer study. The elimination of these chemicals was observed in three wastewater treatment plants (WWTP) with different treatment technologies and various number of population equivalents. For said analytes, UHPLC with UV/VIS detection using diode array detector (DAD) method was optimalised. A part of this thesis also deals with optimalization of isolation and concentrating the analytes. Unfortunately, the described method was not suitable for real sample analysis, because in most samples, the limit of quantification or even the limit of detection was not exceeded. It would be best for an analytical method with higher sensitivity, e. g. mass detector, to be used. The data gained in this experiment do not hold any informational value about the effectiveness of WWTP, as the exact amount of Acebutolol in effluent was measured only in one case. Based on the to-date executed analysis, it is impossible to conclude whether the quality of the treated water, concerning the content of aforementioned pharmaceuticals, is in any way ideal.
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Business Project in the Area of Renewable Resources of Energy
Kerndl, Michal ; Kallabová,, Eva (referee) ; Heralecký, Tomáš (advisor)
The aim of my thesis, which is called „Business project in the area of renewable energy resources“, is to analyze business opportunities in the area of renewable energy resources, which have been highly actual and discussed recently, whether in term of benefit for environment or in connection with international problem of shortness in energy resources. Result of this thesis is, on the basis of the analysis, to define recommendations in the form of optimal proposal for realization. The thesis is engaged in description of current state in the area of the renewable energy resources, their utilization in practice and consequential proposals for realization including project financial plan. The thesis is also engaged in possibilities of state budget and EU grants use.
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