|
|
Taxation of Incomes from Photovoltaic Devices
Vrábľová, Michaela ; Lomozníková, Taťána (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of incomes from photovoltaic devices. An Income tax has undergone many changes since the amendments of Act on Income Taxes and Act on Promotion of Use of Renewable Sources were performed. The taxation of individuals for small and large photovoltaic power plants is described in the case studies. Comparison of calculations of Income tax for natural person and possible optimization of tax liability for taxpayer were carried out at the end of this thesis.
|
|
|
Concept for Remunaration System in the BGS Energy plus,Inc.
Vaňorek, Tomáš ; Ryšavá, Veronika (referee) ; Konečná, Zdeňka (advisor)
The aim of this thesis is upgrading the existing remuneration system that supports employee performance, and thus performance across the organization. Analyze the current situation in the particular company and on that basis to suggest possible changes in the existing system of employee compensation. The work is detailed in the company BGS Energy Plus, Inc., which makes use of market opportunities in renewable energy.
|
|
|
Foundation of the Ecological Energy Firm
Dostál, Jaroslav ; Němcová, Hana (referee) ; Bayerová, Vladimíra (advisor)
The master’s thesis follows up the possibility of using renewable for making electric power. It detects conditions of further development in this discipline and external factors which are applied to business. It rates from economic view little hydroelectric, wind and photovoltaic power stations. In business plan it elaborates in detail prosecution of the little hydroelectric plants, which is at the end subjected to financial analysis and it’s decided if this business makes sense.
|
|
|
Solar heating tap water
Kracík, Petr ; Baláš, Marek (referee) ; Fiedler, Jan (advisor)
This bachelor thesis deals with the heating of hot service water by means of solar energy through solar collectors. At the beginning the author describes the most frequent methods for heating of service water in Czech houses with the help of electrical energy, fossil fuel, gas and central heat supply, including the input expenses for buying equipment. The author describes a solar system and his basic elements and suggests two variants with supplement heating by means of electrical energy, which compares with electrical heating of service water. The overall thesis is conceived as a review of possibilities of heating hot service water in households with economical budget at the end of the work.
|
|
|
Renewable energy sources in CR
Dubový, Ľuboš ; Šumpela, Pavel (referee) ; Fiedler, Jan (advisor)
The content of this bachelor study is the technical recherche, which deals with renewable resources of energy in Czech Republic with a view to the solar energy. The study contents basic charakteristic and disputableness of solar energy as well as its exploitation in Czech Republic. Then there has been introduced description of chosen concrete solar system.
|
|
|
Renewable energy sources in CR
Bulíček, Pavel ; Moskalík, Jiří (referee) ; Fiedler, Jan (advisor)
The content of this bachelor study is the technical recherche in the usage of the re-newable resources of energy in the Czech Republic with a view to the wind energetics. The study contents basic characteristic and disputableness of each type of energy resources, potential of the Czech Republic in exploitation of wind energy, description of chosen types of wind power plant and integration of wind energy into Transmission System of the Czech Republic.
|
|
|
Voluntary approaches to the environmental protection and their use within enterprise
Kuchta, Jiří ; Geuss, Erik (advisor) ; Hadrabová, Alena (referee)
The thesis deals with the issue of voluntary approaches to the environmental protection, it firstly describes the importance of protecting the environment, further regulation of environmental protection and possible approaches to environmental protection in the context of social development. Subsequently, attention is also paid to voluntary approaches to the environmental protection, namely the basic division of voluntary approaches to environmental management systems, environmental labeling, eco-design, cleaner production, all-out quality management and environmental management accounting. In the practical part of the text were evaluated voluntary approaches to environmental protection in selected companies, namely Unilever and Hochtief, through the realization of my research was mainly detected, whether the company was, is or will be, effective introduction of voluntary approaches to environmental protection or not, i.e. what are the motives of the company for the introduction and implementation of these voluntary approaches.
|
|
|
The use of cereals for energy purposes
KŇOURKOVÁ, Alena
The aim of this work is to provide a summary of the utilization of cereals in the field of energy production split by the individual grain groups. The grains are divided into two main groups whereas both can be utilized as a source of biomass. Among the most popular oil plants utilized for energy purposes belong oilseed rape and maize. Both are grown as hybrids which are utilized for energy purposes exclusively. Within the category of hybrids a slow starch deposition can be achieved as well as efficient growth of cellulose, the plant materiál which is important for the combustion. The management of biomass production must také into account the capability of our agriculture and the principles of sustainable utilization of soil and landscape.
|
|
|
Effect of changes in legislation on the profitability of business in solar energy
EIBLOVÁ, Pavla
The main goal of my bachelor work is the characteristic of photovoltaics (solar energy) and its legislation. In the first part I have studied information about photovoltaics in Czech Republic and information about the operation of solar power plants and its types of supporting. The main theoretical part of the thesis is the collection of all laws related to solar energy, including the interconnection of individual laws to others, especially to the standards set by the European Union. Furthermore, I will describe the development of legislation during the years 2010 - 2012, which will be viewed in chronological order and actually collected from various sources in the form of short messages or selected passages of law and adapted to an effective review. The goal of the practical part of the thesis is to introduce the concretely selected photovoltaic power plants and to determine the impact of the "solar tax" on their business. I have used the chosen methods of financial analysis, value and bankruptcy models and profitability to analyze the impact caused by the changes in legislation. Last part is dedicated to review the achieved results.
|
|
|
Tax aspects of selected corporate
Kotlaba, Drahomír ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The subject of my bachelor thesis is tax duties of a company operating a photovoltaic power plant in the Czech Republic. Firstly, relevant taxes which the company is obliged to pay are identified and the basic parameters of these taxes are also described. Furthermore, tax risks resulting from changes of tax legislation in 2010 in respect of corporate tax (cancelation of tax holiday, specific rules for tax depreciation) and an introduction of a solar levy are also specified.
|
guest ::
