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Tax reform trends in EU countries (comparison of new and old EU member states)
Kadavá, Jana ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
This thesis is focusing on the major trends in the tax reform in the European Union. The direction of development from direct to indirect taxes is analyzed and it attempts to find some consistent trends in taxation between selected countries within groups of new and old member states of the European Union in 1995 - 2011. Firstly the text gives the reader an introduction to tax theory and the optimal design of tax system is presented. Thesis also focuses on the issue of tax policy in the European Union. It describes the main tax policy challenges and possible design of efficiency-enhancing tax reforms. The global macroeconomic model QUEST III is being introduced. This model is widely used by international institutions for the quantitative evaluation of the potential impacts of tax policies. Furthermore, the development and structure of the tax mix is analyzed as well as the overall tax burden and labour taxation in new and old member states of the European Union. In conclusion there is commentary to stated hypothesis that in recent years there has been increasing emphasis on indirect taxes, while the direct taxes were being reduced.
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Load bearing structure of sport building object
Klodner, David ; Šulák,, Pavel (referee) ; Šimůnek, Petr (advisor)
This thesis is focusing on the design and assessment of reinforced concrete frame of the administrative part of the sports hall. In developing the computational model, the emphasis was on the comprehensiveness and reliability of an idealized structure, providing a economical design of elements. Assessment was conducted on the ULS and SLS for selected critical cross section - double staircase, ceiling slab, ceiling beam, the inner column and footings.
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Influence of Selected Accounting Principles on the Financial Statement Closing Process
Krejzlová, Darina ; Vácha, Petr (advisor) ; Pelák, Jiří (referee)
This thesis is concerned with generally accepted accounting principles in the Czech Republic. Emphasis is laid on the application of these principles to a well-defined set of steps that must be followed when preparing a closing financial statement. A secondary aim of this study is to evaluate current legislative measures in terms of how sufficient they are for the proper use of the principles in the Czech Republic. These measures are compared with international accounting standards. In order to accomplish the objectives, theoretical knowledge was gathered, and then applied to specific cases, which are described in the comments section. The second part is supplemented with a comparison of Czech and international legislation, emphasizing the main differences and drawbacks that may influence the application of the accounting principles. The conclusion provides a summary of research findings.
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Legal regulation of online advertising in the Czech Republic
Sládek, Ondřej ; Žák, Květoslav (advisor) ; Grmelová, Nicole (referee)
The thesis focuses on regulation of advertising on the Internet. The aim of the thesis is to evaluate the current state and position of public regulation of online advertising, both in general and on the example of Google advertising network. The approach to achieve defined goals is to first present a theoretical overview of the legal regulation of advertising with an emphasis on online advertising, followed by a case study showing the practical functioning of online advertising rules in Google AdWords accompanied by qualitative research involving relevant representatives of the online advertising market. The conclusion is an assessment of the rules of online advertising and evaluation of the legal rules' role in relation to it.
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The impact of the Financial Crisis 2008 on the collective investment industry
Lichovníková, Alena ; Veselá, Jitka (advisor) ; Cibulka, Jakub (referee)
The thesis focuses on reviewing the impact of the Financial Crisis 2008 on the collective investment industry in the Czech Republic. The first chapter evaluates the overall development of the collective investment market, since the emphasis is primarily on the changes caused by the crisis. Part of the first chapter is also dedicated to a description of the causes and consequences of the crisis itself and the overall changes in the financial markets that are with the crisis associated. The second and third chapter contain specific representatives of funds and their evaluation based on methods taking into account risk and return. In conclusion of the thesis, the information provided while doing this thesis are summarized and on their basis are also formulated certain investment recommendations.
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Guerilla marketing and its use in commercial communications
Koišová, Stanislava ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
The topic of my thesis is "Guerilla marketing and its use in commercial communications." The main objective of my thesis is to define new forms of marketing communication and to assess their possible application in the segment of small and medium-sized businesses, with particular emphasis on guerilla marketing. The thesis has three basic parts. The first two chapters present a theoretical view on marketing, commercial communications and new trends in the field, as well as on Guerilla marketing, through its definition, the definition of its main characteristics and basic types. The third chapter is formed by introducing two specific marketing campaigns using tools typical for Guerilla Marketing and was concluded with the analysis of the questionnaire.
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The Autonomous House or Living Grid-off
Chlebný, Radek ; Šlezingr, Jan (referee) ; Macháček, Jan (advisor)
This thesis deals with energy self-sufficiency focusing on the independence of the electric grid. Basic line emanating project form a concrete proposal for autonomous energy supply system. Emphasis is placed primarily on photovoltaic systems, electric energy accumulation and selection of individual components of such a system. Another important part of the thesis is also an economic evaluation of design variations. The thesis also deals with a market research, and thereof derived benefit assessment of each technology. The accompanying chapters are then devoted to the history of autonomous life style or classification of buildings according to their energy performance.
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Experimental study of spray characteristics and functionality of small pressure-swirl atomizers
Malý, Milan ; Lízal, František (referee) ; Jedelský, Jan (advisor)
Diplomová práce se zabývá experimentální studií vlastností spreje z několika malých tlakových vířivých trysek používaných ve spalovacích komorách proudových motorů. Po desetiletí byla snaha zlepšit jejich rozprašovací charakteristiky a stále jsou možnosti, které nebyly téměř prozkoumány. Výzkum byl proveden za použití různých geometrií jednotlivých dílů trysky za účelem zjištění jejich vlivu na sprej. Byl použit různý počet vstupních portů (2, 3 a 4), různé vířivé komůrky (kulová, kuželová, konvexní, nízká kuželová) a rozdílné návrhy obtokového otvoru (osové, mimosové). Důraz byl kladen na posouzení stability spreje, kde pulzující sprej negativně ovlivňuje provozní charakteristiky spalovací komory. Vlastnosti spreje byly proměřeny fázovým dopplerovským analyzátorem, cirkulární homogenita byla hodnocena mechanickým paternátorem a rozpad kapaliny byl vizualizován pomocí jednoduchého laserového stínografu.
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