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Tax Optimalization of The Business Subject
Kuchyňková, Hana ; Prokůpek, Petr (referee) ; Svirák, Pavel (advisor)
Tax optimization is a legal technique to decrease tax liability without breaking the law. The Czech legislation enables several ways to legally reduce revenues and therefore the individual as well as corporate income tax. For that reason, taking advantage of this option is a logical conduct of every taxable unit. This B. A. thesis aims to analyze the tax burden of an employee company and propose the best solution of tax minimization of the particular company. Possibilities of tax optimization are mentioned in this thesis, namely superannuation scheme allowence, personal life insurance allowance, food allowance (meal tickets), long-term property renewal provision, utilising the tax allowance in connection with reduced working capacity employees, acquiring immaterial tangible assets, acquiring long-term tangible assets and tax relief when providing donations. The aforementioned options indicate the best ways of minimizing the tax burden. However, not every company in the Czech Republic can take advantage of all the options, since individual entrepreneurial subjects are specific in their own way, making the particular company choose the most appropriate way of tax optimization.
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Electrical installation of surgery room
Pospíšil, David ; Rozman, Jiří (referee) ; Hrozek, Jan (advisor)
The main objective of this bachelor´s thesis is to get know about essentials of electrical installations with aim for medical applications, standards and requirements. Characterization of component’s parameters used in the course of surgery rooms realization icluded as the same as description of applied medical devices and its engineering solution. Own realisation of project comes at the end. Reader of this bachelor´s thesis will take an image about planning electrical installations, its usage in health service and will have a concept of medical parts in this branch, modern equipment, its parameters and acquirements. He will know about principles of mentioned machinery.
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Electrical installation of surgery room
Pospíšil, David ; Rozman, Jiří (referee) ; Hrozek, Jan (advisor)
The main objective of this bachelor´s thesis is to get know about essentials of electrical installations with aim for medical applications, standards and requirements. Characterization of component’s parameters used in the course of surgery rooms realization icluded as the same as description of applied medical devices and its engineering solution. Own realisation of project comes at the end. Reader of this bachelor´s thesis will take an image about planning electrical installations, its usage in health service and will have a concept of medical parts in this branch, modern equipment, its parameters and acquirements. He will know about principles of mentioned machinery.
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Simulation predictions of the Czech economy
Vejdělková, Dita ; Hušek, Roman (advisor) ; Formánek, Tomáš (referee)
The thesis is composed of three main parts. The first part is theoretical and I deal here with economic relationships between macroeconomic magnitudes. Second part dedicated to the econometric theory of prognosis follows, in which I deal with different types of prognoses and prediction methods used at present. In the third, practical, part my intended aim is to create the best possible models of relations between fundamental macroeconomic magnitudes, using real Czech economy data, and to make simulation predictions of these magnitudes based on acquired models while utilising scenario analysis. First, I deal with choice of MSE and VAR models. Then follows the estimate of particular models and validation of prognostic capabilities of particular models for static and dynamic simulation. I conclude with elaboration of macroeconomic magnitudes prognosis while using scenario analysis.
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Detekce LRP pomocí Emotiv EPOC
Bártík, Radovan ; Samec, Marek (advisor) ; Bruckner, Tomáš (referee)
Emotiv EPOC is a low-cost consumer headset capable of acquiring a raw EEG signal. The thesis evaluates its usage for an acquisition of research event-related potentials. A controlled laboratory experiment was performed with an objective of isolating the Bereitschaftspotential (Readiness Potential) and other movement-related potentials and comparing the results with the results of the previous research. The possibility of measuring the potential with Emotiv EPOC was not confirmed, most probably due to procedural issues during the experiment, however, further analysis of the data suggests its presence. Other outcomes of the research include qualitative findings about the headset, mainly its hardware construction, and testing feedback of EEGLab, an open source toolbox for EEG processing and visualization.
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Selection Bias Reduction in Credit Scoring Models
Ditrich, Josef ; Hebák, Petr (advisor) ; Pecáková, Iva (referee) ; Zamrazilová, Eva (referee)
Nowadays, the use of credit scoring models in the financial sector is a common practice. Credit scoring plays an important role in profitability and transparency of lending business. Given the high credit volumes, even a small improvement of discriminatory and predictive power of a credit scoring model may provide a substantial additional profit. Scoring models are applied on the through-the-door population, however, for creating them or adjusting already existing credit rules, it is usual to use only the data corresponding to accepted applicants for which payment discipline can be observed. This discrepancy can lead to reject bias (or selection bias in general). Methods trying to eliminate or reduce this phenomenon are known by the term reject inference. In general, these methods try to assess the behavior of rejected applicants or to obtain an additional information about them. In the dissertation thesis, I dealt with the enlargement method which is based on a random acceptance of applicants that would have been rejected. This method is not only time consuming but also expensive. Therefore I looked for the ways how to reduce the cost of acquiring additional information about rejected applicants. As a result, I have proposed a modification which I called the enlargement method with sorting variable. It was validated on real bank database with two possible sorting variables and the results were compared with the original version of the method. It was shown that both tested approaches can reduce its cost while retaining the accuracy of the scoring models.
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Návrh koupelny pro osoby se sníženou schopností pohybu
Bartoňková, Pavlína
The subject of this bachelor thesis is to acquire theoretical knowledges in the sphere of bathroom's equipment for people with limited mobility. The thesis presents basic specific ergonomic, hygiene and safety requirements for bathrooms and its facilities. Part of this thesis is comparing theoretical knowledges with the actual state of selected bathrooms in a retirement home and specialist healing institution. The work also include overview of companies at czech market, which are focused on bathroom's furniture sale and equipment for the disabled persons. The last part contains own bathroom proposal for disabled person, which is designed according to knowledges obtained in the theoretical part.
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Influence of the satellite spatial resolution and scan time on convective storms'overshooting tops detection
Růžičková, Markéta ; Setvák, Martin (advisor) ; Pešice, Petr (referee)
This paper deals with the possibilities of convective storms' overshooting tops detection as seen from satellites. These tops are characterized by a rapid development, their size is only a few kilometres in diameter and they are connected with the presence of hazardous weather. They can be identified as small clusters of very low temperatures in satellite imagery, but this nature depends on the scan time and the scan frequency of the specific satellite and on the other features presence at tops of convective storm. The temporal variability of minimum IR brightness temperatures at the cloud tops of selected convective storms is studied in this paper, namely on the basis of the Meteosat Second Generation (MSG) satellite datasets. But the main emphasis of this work is to analyse the influence of the operative meteorological satellites' spatial resolution on the minimal IR brightness temperature, which is related to height of the cloud top. The datasets acquired by the sensors SEVIRI, AVHRR and MODIS have been chosen for these purposes. Mostly the convective storms that occurred over the Europe in the year 2008 have been diagnosed. The scan time difference must be taken into account when datasets from MSG and the other polar orbit satellites are compared and this difference should be minimal. The minimum IR...
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Relative pollen productivity estimates of main tree taxa of Central Europe - assumptions for data collection.
Šourková, Pavlína ; Abraham, Vojtěch (advisor) ; Kuneš, Petr (referee)
Quantitative reconstruction of vegetation from fossil pollen data makes is possible to learn about historical development of the flora of a particular area and, thus, to a certain degree about the climate changes as well. Parameters (the so-called pollen productivities) needed in order to convert the pollen data into the vegetation data can be acquired by calibration from modern samples. The constancy of these parameters in time is assumed on the basis of the principle of uniformitarianism. Due to climatic conditions, however, pollen productivities are not constant in space and must be estimated for each region separately. The pollen and vegetation percentage data can be used to carry out relative pollen productivity estimates (PPE). The relative pollen productivities are related to a reference taxon, which has a value of 1 and vegetation abundance expressed by content units. Relative pollen productivities are estimated by means of the so-called ERV models. Before entering the ERV models, the vegetation data must be weighed by the distance in order to take into account the fact that the more remote plants contribute to the sample with a smaller quantity of pollen than the nearer ones. It is the Prentice-Sugita model of pollen dispersion ant disposition that is currently the most appropriate...
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Creation and Verification of Optimum Training Plan for the Competition Called "Ocelový muž"\\
ŠAFAŘÍK, Milan
This work aims at creating and verifying the trainig plan which develops dynamic and endurance skills needed for the competition called {\clqq}Ocelový muž``. The dissertation comprises three parts. The first part deals with the competition {\clqq}Ocelový muž``, the problems concerning dynamic and endurance skills, sports training and other interconected aspects. The next part is devoted to compiled training plan and to the testing of dynamic and endurance skills. Acquired knowledge is discussed and its summary is stated in conclusion.
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