|
Vliv interakce daňového a dávkového systému na pracovní úsilí OSVČ
Fritzsche, Vít ; Pavel, Jan (advisor) ; Klazar, Stanislav (referee)
Tato práce se zabývá analýzou podnikatelského prostředí v České republice z hlediska motivace OSVČ ke zvyšování svých příjmů. K tomu je použit aparát mezních efektivních daňových sazeb (METR), které ukazují, jaká část změny hrubého příjmu je odebrána společným působením daní a sociálních dávek. Provedena je také komparace hodnot METR v čase a porovnání situace OSVČ se situací zaměstnanců. Analýza ukázala, že pro OSVČ existují určitá pásma hrubých příjmů, v nichž díky nevhodné konstrukci či kombinaci odvodů a sociálních dávek, dochází k vytváření pastí neaktivity, kdy se některým OSVČ může jevit jako demotivující zvyšovat svůj příjem. Situace je však příznivější než v případě zaměstnanců a v čase se zlepšuje (jak ukázalo porovnání roku 2006 s rokem 2001). Tato práce může být využita pro hospodářskopolitické účely nebo jako východisko pro další výzkumné studie v této oblasti.
|
|
Image of the Netherlands in John Bowrings travel-writting
Kubíčková, Martina ; Krijtová, Olga (referee) ; Krol, Ellen Jacoba (advisor)
Tato diplomová práce se zabYvá jedinecnymi dopisy Johna Bowringa, v nichZ tento Anglican popisuje Nizozemi prvni poloviny devatenáctého stoleti. Jeho jméno je dnes pro mnohé z nás sice neznámé, ovsem ve své dobe dávala tato vsestranná osobnost 0 soM vedet v ruznych sférách spolecnosti. V Nizozemi je Bowring dodnes vázenym clovekem, jelikoz projevoval obrovsky zájem 0 tuto malou zemi. V této práci najdete odpovedi na následujici otázky: autoruv zivotopis, jeho vztah k Nizozemi, okolnosti vzniku dopisu, kdy a kde byly zverejneny. Hlavnim cilem je ovsem pojednáni 0 obraze Nizozemska, ktery je ctenáfi prezentován. Vychodiskem je soucasná teorie 0 imagologii, podle které je reflexe národa chápana jako "textová konstrukce". To znamená, ze reflexe vypovidá 0 tom, jak je (nebo byl) urCity národ jinymi vnimán, pricemz nezálezi na tom, jaky dany národ ve skutecnosti je. Tento proces se nejzretelneji projevuje v literature, a proto imagologové hovofi predevsim 0 textové konstrukci.
|
|
Parametric study of behavior of the structure of the wine cellar
Hajn, Jakub ; Janků, Hynek (referee) ; Horák, Vladislav (advisor)
In traditional wine village Bořetice recently occurred to serious disturbances on structures of wine cellars. These failures were caused by, among other things, changes in the properties of the rock environment. This work focuses on the implementation of parametric studies in terms of changing the properties of rock (soil) from the viewpoint of structural arrangement of the wine cellar.
|
| |
|
Ásgarð, Miðgarð a Útgarð: mutual relationships and their interpretation
Michalíková, Jana ; Starý, Jiří (advisor) ; Kadečková, Helena (referee)
This paper attempts to systematize Old Norse cosmographical notions. It deals with two spacial cosmological concepts - the vertical and the horizontal one. At first, it examines each of these concepts separately, it introduces their structuralist interpretations as well as later critiques of these interpretations. Further on, it examines whether both of these spacial concepts are really sustainable in primary literature and whether their form really corresponds with structuralist models. On basis of critical approach to sources it defines a new model of verticality. The major focus of the paper is to analyze mutual reletionship of these two spacial cosmological concepts, to specify contexts in which they usually appear in the primary sources and to examine their function.
|
|
Aplikace waveletové analýzy a Fournierovy transformace pro zkoumání časoprostorové dynamiky termického plazmatu
Gruber, Jan
Electric arc plasma generated by the plasma torch (plasmatron) was analyzed. Electric arc and resulting plasma jet were observed from four directions in two parallel planes perpendicular to the jet axis and arc current and voltage were also recorded synchronously. The record lengths and time resolution were sufficient for the application of the FFT yielding a detailed view of the oscillation phenomena in the plasma flow and for comparison with oscillations of voltage and current. Significant oscillations were identified and their planar distributions examined. Wavelet analysis was used for temporal dynamics investigation yielding information about structures dynamics. Different types of structures were identified and their mutual influence is described.
|
|
Tests of thermal and radiation embrittlement of reactor steel 15CH2MFA
Dvořáková, M. ; Kadlecová, Jana ; Konop, R. ; Tomáš, Ivan ; Vértesy, G.
Results are presented of mechanical destructive and magnetic nondestructive tests of the 15Ch2MFA steel, used for pressure vessels of the VVER40 reactor type. Two series of samples were tested: (i) samples, embrittled by a special thermal processing, and (ii)samples, embrittled in a reactor by high fluences of neutron radiation. Results of mechanical impact Charpy tests are compared with results of Magnetic Adaptive Testing carried out on the two sample series. The existence of mutual correlation between the two types of examination indicates alternative of replacement of the mechanical destructive tests of classical surveillance samples by magnetic tests, which are nondestructive.
|
|
Improvements of saltation model
Kharlamova, Irina ; Vlasák, Pavel
The present paper introduces a new model of a bed-load transport. The model simulates a particle motion in the channel with turbulent flow and rough bed. The effects of mutual interaction of conveyed particles with carrier liquid, with bed particles, and also with other conveyed particles are taken into account. The model predicts average saltation characteristics, e.g. saltation length and height, particles distribution in vertical direction, and mass rate of conveyed particles per unit area of channel bed.
|
|
Control of intergranular oxidation by thermal treatment
Rothová, Věra ; Buršík, Jiří ; Svoboda, Milan
The effect of pre-annealing at 800 °C in argon atmosphere on high temperature corrosion at 1050 °C in air was studied on two high purity nickel grades and compared to a commercial purity nickel. Moreover, the influence of fabrication was analyzed in the case of cast and cold-rolled Puratronic® nickel samples. The mutual grain orientation was measured by means of electron backscatter diffraction and grain boundaries were characterized in terms of the coincidence site lattice model. The scanning electron microscope characterization of cross sections of all the oxidized samples has been performed and compared with the literature. The influence of purity and fabrication on the high temperature oxygen ingress in nickel was discussed in terms of grain boundary character distribution.
|
|
Zařízení pro měření tepelné emisivity při nízkých teplotách
Králík, Tomáš ; Hanzelka, Pavel ; Musilová, Věra ; Srnka, Aleš
In the described device, the thermal emissivity or absorptivity of the sample is measured by substitution of the radiative heat flow between two parallel surfaces by thermal output of a heater. Fast measurements of the mutual emissivity for the range of the temperature of the radiating surface 25 K - 150 K are possible. The absorbing surface has a temperature between 5 K and 10 K when LHe is used as cryoliquid. The desired measurement sensitivity is 1 mK for temperature and 0.1 mikroW for heat power, respectively. The diameter of the whole device is 50 mm and so it is possible to use a commercial Dewar can for the cooling. The form of the sample is a circular plate 40 mm in diameter and 1 mm in thickness with one tested side. The emissivity and its temperature dependence for various surface treatments can be checked immediately before application in a cryogenic system
|
guest ::
