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System for evaluation of taxation of multinational enterprises in the Czech Republic
Janský, Petr
The methodology presents the system of indicators for evaluation of taxation of international companies active in the Czech Republic. Based on the identification of the potential channels of corporate tax base erosion and profit shifting of multinational enterprises it enables to recognise companies whose taxation policy might not be in line with the best practice. Extreme values of the indicators might initiate further examination of a company by state authorities. This methodology thus complements the existing set of analytical tools of the Financial Administration of the Czech Republic in the area of taxation of multinational enterprises.
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Photocatalytic Decomposition of Wastewater from the Production of Explosives
Brom, Petr ; Brožek, Vlastimil ; Březina, Václav ; Hlína, Michal ; Mastný, L. ; Novák, M.
Water stabilized plasma generator WSP® H-500, operating on the principle of Gerdien arc was used for the photocatalytic decomposition of furazan- and picraminate-based explosives. The generator emits intensive radiation in the range of 300-660 nm, which allows not only to activate photocatalysts based on TiO2, but also other semiconductor oxides with a narrower band gap, such as tungsten oxide. The photocatalytic decomposition of sewage and slurries containing the potassium salt of 4-hydroxy-4,6-dihydro-5,7- dinitrobenzofurazane-3-oxide (KDNBF) or sodium picraminate (NaC6H4N3O5) was performed using the anatase paste and newly developed photocatalyst produced by the company Precheza a.s. The photocatalytic reactor was built using a quartz tube coil with an internal volume of 650 ml, with a nominal size of the irradiated area of 7.5 dm2 (value reduced by the area of the gaps between coil turns) to enable the flow the processing solution or suspension of up to 10 l / min. The centre of the coil is exposed to the plasma jet with the intensity\nof 80 kW; of which 15 kW is transformed into the light radiation. 11% of the radiation output was used for the presented experiments. The time of exposition was 45 mins and 20 l of solution were treated. In the case of KDNBF, 90% of the compound was decomposed. Moreover, 100% of sodium picraminate were decomposed after 15 minutes into low-molecular inorganic compounds. Advantage of the assembly is the ability to treat highly dangerous chemical compounds in a closed cycle and test selective catalyst
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Optical low dispersion rezonator as length sensor using optical frequency comb
Pravdová, Lenka ; Hucl, Václav ; Lešundák, Adam ; Lazar, Josef ; Číp, Ondřej
Ultra-high precis measurements are domain of lasers interferometers. An optical resonator measuring method using broad spectrum of radiation of an optical frequency comb was designed and experimentally verified at our workplace. The measuring of a quantity – a distance of resonator mirrors – is provided by its conversion to the value of repetition frequency of the pulse laser with mode-locked optical frequency comb. In this paper the comparison of the absolute scale of the optical resonator with an incremental interferometer scale is introduced. The incremental interferometer is implemented for verification of the optical resonator scale. The double beam incremental interferometer is operating at the wavelength of 633 nm and the measuring mirror with piezo actuator is used as one of its reflectors. It turns out that the major error signal is the reflection of the periodic nonlinearity of the incremental resonator scale. The relative resolution of our method reaches values up to 10-9 while maintaining measuring scale.
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The return on investment associated with construction of a residential building in Brno
Hovorková, Kamila ; Berger, Patrik (referee) ; Cupal, Martin (advisor)
This diploma thesis is focused on return on investment associated with the construction of a residential building in Brno. First, the author finds all costs associated with the construction of a residential building. Subsequently, the residential building will be evaluated according, as a complex and as an individual flats. It will also be based on the prevailing prices of rents calculated yield value of the house. Then the comparative method provides the prevailing price of apartments in the area and find out how much revenue would amount to, if the house is sold off for flats. Finally the resulting values are compared among themselves and determine the best option to deal with new residential building in Brno.
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Appraisal and assessment of development options immovable manufacturing facility open market value
Hanzlovská, Nikola ; Gardášová, Alena (referee) ; Hlavinková, Vítězslava (advisor)
The main objective of this diploma thesis is to determine the usual price for a manufacturing facility, by using valuation methods. A secondary aim was to determine best possible use of the building and the development possibilities, according to the results from valuation. Diploma thesis is divided to theoretical and practical part. In theoretical part are detailed valuation methods divided to two main parts, the valuation by price regulation and the market valuation. In the beginning the pratical part describes the location and property. Furthermore I applied valuation method for manufacturing complex. At the conclusion is recapitulation and analysis of results, where are considered diferences and the usual price is set. The last chapter is devoted to the best use of complex and consideration of development possibilities.
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Comparing the Price of a Transportation Structure and the Actual Costs Incurred in Various Stages of Construction
Nezbeda, Jiří ; Zímová, Štěpánka (referee) ; Kosová, Jaroslava (advisor)
This diploma thesis deals with the calculation of the cost of the building work in order to create the price, which at the stage of the contract becomes a selling price, and the costs are fixed as a budget. The subject of this work is to monitor the development of costs in time so that the cost does not exceed the budget and the construction did not get into the negative result. Then set the price by its own methods (item budget, calculation according to budget indicators) and compare the prices and costs thus obtained from different phases of construction between each other and determine the differences. In this work is monitored and compared the cost of a construction contract and its costs in the construction stages. In the practical part,is used the method of direct comparison of cost and price values over time, in the form of different outputs from the controlling program and outputs from compiled item budget and the calculation of the construction. Analyzing the differences between these costs and their evolution over time by more detailed examination of item budgets and cost calculations, they determine the origin of these deviations. In conclusion, is proposed measures for a particular transport structure whitch was handled by the author as"master and co-ordinator of the construction".
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Assessing the benefits of reconversion on the value of church building
Strnková, Markéta ; Klika, Pavel (referee) ; Hlavinková, Vítězslava (advisor)
The thesis focus on the reconversion church building in the selected location. At the beginning of the work described church buildings and their influence on the surrounding, the structure of the Roman Catholic Church and the development of church property during the history. This is complemented by theoretical terms and possible methods of valuing cultural monument. The practical part deals with the reconversion church building, specifically the Dominican monastery in Znojmo. Based on an analysis of Znojmo and monastery was suggesting possible use of the monastery. Of these, two variants were selected and were compared. Of these two options, one was chosen as the most suitable option for future use.
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Automata in Infinite-state Formal Verification
Lengál, Ondřej ; Jančar, Petr (referee) ; Veith, Helmut (referee) ; Esparza, Javier (referee) ; Vojnar, Tomáš (advisor)
Tato práce se zaměřuje na konečné automaty nad konečnými slovy a konečnými stromy, a použití těchto automatů při formální verifikaci nekonečně stavových systémů. Práce se nejdříve věnuje rozšíření existujícího přístupu pro verifikaci programů které manipulují s haldou (konkrétně programů s dynamickými datovými strukturami), jenž je založen na stromových automatech. V práci je navrženo několik rozšíření tohoto přístupu, jako například jeho plná automatizace či jeho rozšíření o podporu uspořádaných dat. V práci jsou popsány nové rozhodovací procedury pro dvě logiky, které jsou často používány ve formální verifikaci: pro separační logiku a pro slabou monadickou druhořádovou logiku s následníkem. Obě tyto rozhodovací procedury jsou založeny na převodu jejich problému do automatové domény a následné manipulaci v této cílové doméně. Posledním přínosem této práce je vývoj nových algoritmů k efektivní manipulaci se stromovými automaty, s důrazem na testování inkluze jazyků těchto automatů a manipulaci s automaty s velkými abecedami, a implementace těchto algoritmů v knihovně pro obecné použití. Tyto vyvinuté algoritmy jsou použity jako klíčová technologie, která umožňuje použití výše uvedených technik v praxi.
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The impact of reconversion on the value of a former church building in South Moravia
Sýkorová, Michaela ; Gardášová, Alena (referee) ; Hlavinková, Vítězslava (advisor)
The diploma thesis deals with specific case of valuation of the former vicarage in the village Přítluky in South Moravia. The basic idea is to evaluate the imact of change in the purpose of use associated with building reconstruction, from view of market approach and also valid valuation laws. First part deals with theoretical basis as valuation terms, laws and approaches. Next chapter describes specific situation of the site and the building and in the last part is described and justified own valuation methods. Results are analyzed at the end.
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