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Analysis of close-to-nature silviculture in the Obora u Kaznějova municipal forests
Blažek, Vojtěch ; Remeš, Jiří (advisor) ; Podrázský, Vilém (referee)
Bachelor thesis describes close-to-nature silviculture at municipal property and its intention is to analyse main silviculture activities practiced here. At the common part there is briefly summarized the historical evolution of close-to-nature silviculture. It also mentions basic nature processes that occur at native forests. The thesis proposes several possible manuals of forest converting. It refers to farming in municipal forests too. In detailed part it analysis farming and nature conditions of the property and it focuses mainly at forest regeneration and stands tending. The results of analysis are being discussed. In conclusion the thesis recommends this type of silviculture mainly for prevention gene pool of forests species.
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Tax burden on entrepreneurs natural persons
Týřová, Jana ; Světlíková, Daniela (advisor) ; Pavla, Pavla (referee)
The present thesis deals with the issue of tax burden on entrepreneurs natural persons. A complex analysis of the relevant current legislation is carried out, with special focus on the Act No. 586/1992 Coll., On Income taxes, as amended, and Act No. 235/2004 Coll., The Value Added Tax, as amended.
Tax burden is looked at from a narrower, financial perspective, as well as from a wider perspective by looking at non-financial aspects such as the duties and regulations imposed by the bureaucratic state machinery, complications with registering for tax etc. The financial burdens analysed here include tax duties and contributions to health and social insurance.
Data about registered tax subjects and the number of tax returns filed in different years in relation to legislative changes are drawn from the database of the Revenue office of the Ústí region, Regional office in Libochovice, and analysed. An example of a particular entrepreneur natural person is chosen and data about his financial statements are analysed and discussed.
Finally, possible solutions to the problems identified are proposed and discussed.
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Proposal Recommended Procedure for Selecting a Credit Products for Physical Clientele
Sadílková, Květa ; Hricová, Daniela (advisor) ; Olga, Olga (referee)
The subject of the thesis Proposal recommended procedure for selecting a loan product of clients is analyzing forms of consumer credit provided to the client, evaluation and suggest optimization using a specific choice of bank and non-bank credit or loan in deciding client. The theoretical part defines the concepts of credit products, natural clientele, creditworthiness and credit registers. The issue of financing of natural persons pursues the factors that influence decisions, evaluations and indebtedness of clients. In my thesis, I also mentioned about the various types of credit registries, including information links on the subsequent granting of a loan to the client. The practical part is the description and comparison of various types of consumer contracts, provided banking and non-banking institutions. Based on the analysis of consumer contracts are found common factors and differences and then advantages and disadvantages of these contracts. This comparison is also the basis for the proposed solutions to the financing needs of individuals, particulary to optimize the selection of consumer credit products provided either banking or non-banking institutions for clients - loan applicants in the form of recommendations for applicants. In the practical part there are used personal experiences both in terms of several years of work in sociological research company, and in several activities of a credit counselor in financial institutions.
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The analysis of Russian economic performance in the light of competitiveness and natural resource curse phenomenon
Kuzmenko, Elena ; Maitah, Mansoor (advisor) ; Smutka, Luboš (referee)
Recent years a lot of debates have been taking place around Russias dependence on natural resources, especially on crude oil and natural gas, and consequent necessity to escape from it through diversification of the Russian economy. The research problem of the present doctoral thesis therefore is to investigate whether Russia demonstrates any success in this process or not. The main goal of the thesis is to analyze Russian economic performance along with Russian producers (representing corresponding economic sectors) relative position towards foreign rivals in external and internal markets and via investigation of the real effective exchange rate of ruble and quality of Russian institutions shed some light on the presence of Natural resource curse phenomenon in the Russian economy. The analysis of Russian economic performance in the light of competitiveness was seen as justified since the results of that analysis may reveal the existence of perspective points of growth in the economy. In the final stage of the research the existence of a long-run interrelationship was checked among the structure of Russian export basket, GDP growth, price of crude oil and the real effective exchange rate of Russian ruble with the use of Johansen cointegration technique.
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Mathematical modelling in basin of Litavka in the framework integrated system water
Hejduk, Tomáš ; Pech, Pavel (advisor) ; Máca, Petr (referee)
These thesis brings new findings in flood issues, which importance has been sharply increasing in the light of last years experience. Hypotheses about the usefulness of hydrological measurements in the creation of computational geometry watercourses, as well as using the data from aerial laser scanning in the preparation of computer tracks water flows have been confirmed. Presented papers introduce the use of new technologies, knowledge and other results of applied research in the field of preparation of input data for hydrodynamic models, geographic information systems, personal identification and early warning and information sharing to support the elimination of consequences of natural disasters or traffic accidents. The above presented findings about the use of airborne laser scanning data and synthesis these data with hydrological measurements are of great importance for the improvement of flood prevention. Another practical use of these findings lies in urbanism planning and flood forecasts. The effort is to increase the security of citizens in the case of threats to their security through early warning - ie. Preventative protection by results of conducted research in the field of mathematical modelling rainfall-runoff and passage of flood flows in the river system providing new knowledge for the identification and registration of persons. During the research conducted, the attention was paid to define tools supporting integrated activities of the state security and rescue forces, including increased education and communication between state administration, local governments and the public. However the main goal of this work is to prevent the effects of natural and anthropogenic risks to human health and property of citizens. The attention is paid especially on the most common natural hazard represented by the floods.
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Relations between production capabilities and economy of Charolais cattle breeding on selected farm
Rozsévač, Ondřej ; Stádník, Luděk (advisor) ; Zuzana, Zuzana (referee)
The aim of the dissertation is evaluation of relation between utility properties and economics of breeding cattle - breed Charolais at the chosen farm. Especially breeding conditions and zootechnical measures with their effects on the economic results in years 2009 - 2014.
There is in the literatury searches described the principle of breeding cattle and its economic conditions in the Czech Republic. Further history, characteristic of the breed and its breeding standard. There is chracterized the current state and expansion of the breed in the Czech Republic and France, the country of origin. The way of the checking the utility and the monitoring of decisive utility properties is written here.
The work was done in the farm Komensko. The farm is focused on crop production with 696ha and breeding cows without a market production of milk with 102ha meadows and pastures. There is currently bred 76 pieces in the basic herd. The herd is before completion of the transmission crossbreeding owing to repeatedly mating of bulls Charolais. The achieved results of the reproduction are good thanks to replacing insemination natural breeding. Reserves were found in growth capabilities of calves, when monitoring weights on the 120th, 210th and 365th day were lagging behind the average in the Czech Republic and France.
The achieved sales display an increasing trend, but are constrained by the expansion of basic herd and accelerated eliminate of cows with participation milk breed.
The farm shows a profit during the monitoring period. The farm had the highest profit in 2014 and it was 431 823.- CZK. By contrast the farm had the lowest profit in 2010 with the result 18 035.- CZK. Generally we can say the farm had the highest profits in the last free years. That happened because of the increasing revenues from the sold animals and higher income from the subsidies.
Promise for the future is to finish the transitional process and to allow selling the breeding material instead of the cattle for a much better price.
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The issue of Tax Regist Conversion into Accounting for the selected subject
Plundrová, Kateřina ; Šišková, Jitka (advisor) ; Nina, Nina (referee)
Business activities of a natural person can be registered by tax records, accountancy or by income register. In the thesis there is solved an issue of the transfer from tax records into accountancy for the specific case of an attorney Mgr. Karel Ptáček. The theoretical part addresses issues and legislation of tax records. The issue of transfer from tax record into accountancy is solved from the accounting and tax perspective. In the empirical part a simulated application of conversion from tax register into accountancy is performed. The optimization of tax effects were processed from the view of natural person for a specific date. Tax effects optimization relates to the transfer from tax records into accounting. Due to the above specified transfer the subject might face some difficulties and encountered error. Possible errors and subsequent checks are described together with the risk of transferring the errors from tax records into accountancy.
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Evaluation of the Tax Burden on the Selected Group of Natural Persons in the Czech Republic and in Russian Federation
Puchkova, Kseniia ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
The thesis deals with the analysis of the tax burden of the selected group of natural persons in the Czech Republic and in the Russian federation. The first part is theoretical, in which the work is focused on defining the basic taxconcepts. Further it describes the tax system of the Czech Republic and analyzes the issue of the tax system in the Russian federation. In the practical part model of entrepreneur is determined, calculations of each tax repayment, which the entrepreneur is subject to, are performed both for the Czech Republic and the Russian Federation. On the basis of this analysis it is possible to evaluate the tax burden of individuals in both countries.
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Optimalization of the Income Tax on the Selected Groups of Natural Persons
Čierná, Anna ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
This bachelor thesis deals with reductions of the personal income tax with aid of the legal system. The aim is to set a regulation of all tax parameters in way that woud result in a lowest amount possible, for this the so called tax optimasation is applied. In order to get a tax cut a tax-payer can make advantage of series of legal provisions focusing on income tax of individuals. To reduce the tax base the number of deductible items can be used as well as the tax allowance and tax credits. In the theoritical part are already mentioned deductible items, tax allowances and tax credits are broken down into details. In addition it focuses in depth on the tax benefits, costs, application of flat spending, the use of income and expenditure transfer to a third party which can be used by the entrepreneur for the tax optimisation. In the practical part of the thesis various options for tax optimisations which pre-selected entrepreneur can use to reduce their tax obligations are given.
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