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Optimalization of tax burden of income tax - legal tax avoidance
KOLÁŘ, Pavel
I decided to devote my thesis to the optimalization of tax burden of income tax {--} the legal tax avoidance. The main aim of this work is to point out legal possibilities how to abate the tax base of the income tax and tax liabilities of natural persons, which enables the curently valid law of income tax, as well as other rules and regulations conditioning taxation. My partial aims are to compare particular variants abating the tax base and the personal income tax, to evaluate the best possibilities and to illustrate their practical solutions on concrete situations. The thesis is divided into three main parts. In the first part I mentioned the main significance of taxes in the budget of the Czech Republic and the incorporation of the personal income tax into the tax system. Next, I tried to clear up the mater of the personal income tax, as for example who a tax-payer is, what the object of the tax is, what belongs to the tax base, what tax rebates and nontaxable parts of the tax base are, how to calculate the tax. It concerns in particular tax-deductible items, re-deduction of property, reserves, the way of financing new property, lump expenses, collective taxation of spouses etc. The last part is focused on presentation and practical solving of problems. I tried to include such examples which concern great number of tax-payers or which are most often used in practice.
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Elektroslabé procesy v rámci efektivní polní teorie
Soukup, Petr ; Kampf, Karol (advisor) ; Kolesár, Marián (referee)
Title: Electroweak processes in the framework of effective field theory Author: Petr Soukup Department: Institute of Particle and Nuclear Physics Supervisor: RNDr. Karol Kampf, Ph.D. Supervisor's e-mail address: kampf@troja.mff.cuni.cz Abstract: In this thesis, we study electroweak processes within the framework of ef- fective field theory employing the approach of effective Lagrangians. We mainly focus on the decay process H → γγ. A complete set of SU(2) × U(1) invariant dimension- six operators is utilized. We present a brief introduction to GWS Standard model and dimension-six effective operators. One-loop Standard model contribution to the process of H → γγ is then evaluated, followed by calculation of tree-level and one-loop level dimension-six operators contribution to the same process. We then present a brief ge- neral summary of renormalization procedure in quantum field theory. Renormalization of performed calculations is implemented, and possible issues that may arise during renormalization of such non-renormalizable theory are also discussed. In the end, we discuss the obtained results, mainly the dependence of H → γγ decay rate on effective theory's free parameters and the scale of the new physics Λ. Focus is made on possible deviations from Standard model results. The results are plotted in charts....
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Changes in climate elements in central Europe and the Czech Republic from the mid-20th century, focusing on autumn
Maryško, Kryštof ; Huth, Radan (advisor) ; Cahynová, Monika (referee)
This thesis deals with climate elements changes in Central Europe in the 2nd half of the 20th century which are being compared to changes in global and European scale. The entire thesis is divided into three main chapters according to the climate elements. The most described are temperature indicators which the authors of papers study most frequently. Also the precipitation forms a separate chapter, while other elements are all summarized in one chapter, because there are not that many studies about them. The average annual temperature and precipitation trends calculated for Europe or the world were similar to those in Central Europe. As for the temperature indicators, during the 2nd half of the 20th century warming was found in most cases and insignificant trends prevailed for precipitation indicators. Among the seasonal changes in climate, autumn stood out. Its trends were in some cases (especially for temperature indicators) different from the other seasons. Whilst there is warming in Central Europe in spring, summer and winter, it cools in autumn. Keywords: climate elements, long-term changes, Central Europe, autumn
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Determining the plasticity of microcrystalline celulose
Skálová, Marie ; Řehula, Milan (advisor) ; Špaček, Vladimír (referee)
Important properte of pressed (compacting) materials is their energy and plasticity. For their calculation is used several methods. One of values elasticity or plasticity energy from record power-line, in another metod is used elastic recovery, which is used for calculation of Young's elastic modul and the third one value stress relaxation of tenseness. In this analyze we can get parameters as FminA, FminB, Fpl and also characterization of ralation dependence compression in the time. In this dissertation is valueted one of the most common excipient microcrystaline celulose by all these methods. Basic characteristic is Young's elastic modul ,which is 253,794MPa and total plasticity is 995,48. We can say, that values of total plasticity means good compressible material and that plasticity increases with increasing of total plasticity.
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Productivity and its metering
Klomínková, Barbora ; Klečka, Jiří (advisor) ; Kutal, Ivan (referee)
My essay is about productivity and its metering. I distributed it into three parts. In the first part I describe theoretic apparatus. The second part contains calculations of total and partial productivity and year-on-year confrontation. Analysis was made for 6 years, it means from 2003 to 2008. In the last part, there I define possibilities, how we can escalate productivity. I wanted to show you very specific production for pharmaceutical and food-processing industry, for which Pharming a.s. produces.
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Wind resource assessment for selected sites in the territory of the Czech Republic
Hanslian, David
This set of studies analyses the wind conditions and expected wind power production at selected sites in the Czech Republic. At first, the calculation of wind conditions by VAS/WAsP 1, VAS/WAsP 2 and PIAP models is performed. Based on the comparison and analysis of model results, the generalized wind climate pertaining to the assessed site is estimated. The final results are calculated by WAsP model using this generalized wind climate. The expected wind power production of proposed wind turbine or wind farm is calculated as well as the map of simulated average wind speed and potential wind turbine production over the surrounding area. The uncertainty analysis is performed as well. This set consists of 6 partial reports.
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Transient effect at the output of a continuous-time LTI second order system controlled pulse-width modulation
Petera, Martin ; Richter, Miloslav (referee) ; Jura, Pavel (advisor)
The aim of this thesis is to determine the size of overshoot produced at the output of a linear continuous second order system controlled by pulse width modulation depending on the period and duty cycle of the modulation and system parameters. This thesis contains analytic calculation of the size of overshoot produced at the output of the second order system with damping ratio > 0, except the damping ratio equals to 1 (i.e. both underdamped and damped system) depending on period and duty cycle of the modulation. This thesis also includes a comparison of partial analytic results to numerical simulation in Matlab program and also with measurement at second order system model.
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Legal and economic aspects of termination
Pelantová, Marie ; Vondráček, Jan (advisor) ; Mikulová, Magdalena (referee)
This thesis focuses on the institute termination of employment from the legal and economic point of view. From a legal perspective, it is mainly about the presentation of the most common ways of termination of employment, including acquainting the reader with a steady legal interpretation. From a microeconomic point of view, the termination of employment relates to the consequences for employers and employees and from a macroeconomic perspective, with consequences for the whole society. This is followed by a practical part which connects the foregoing and the current example of OKD Inc., which employs nearly 10 thousand employees and currently finds itself in serious financial difficulties, the state estimates the costs associated with the mass redundancies at different alternatives. These variants are bankruptcy or reorganization provided financial assistance to the state. At the conclusion of the two calculations are compared and outlines a list of partial measures to mitigate the effects of similar events in the future.
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The development of property taxation in the Czech Republic
Krylová, Kateřina ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
The thesis analyses the progression of property tax income during 2009 to 2015 in the chosen cities in the Czech Republic. The property taxes are divided into the tax on land and the tax on the buildings. I have chosen for my analysis some cities in the Pardubice region: Litomyšl, Lanškroun, Moravská Třebová, Vysoké Mýto, Ústí nad Orlicí and Česká Třebová. The partial aim of the work is to analyse the enforcement of the coefficients in the cities, with the impact of tax income, then to calculate the increase of income with applied coefficients.
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Spectroscopy of B[e] star FS CMa
Kříček, Radek ; Korčáková, Daniela (advisor) ; Krtička, Jiří (referee)
B[e] stars are a peculiar group of stars with forbidden emission lines in their spectra. This phenomenon is commonly ascribed as a result of a large shell around the star. FS Canis Majoris (FS CMa) became a prototype of one group of these stars because it was intensively studied in the past. However, in the case of this class of objects current theoretical models of the stellar evolution of a single star are not able to produce such huge amount of circumstellar matter, even if the stellar wind and rapid rotation are included into the calculations. We analysed and rectified some already reduced spectra obtained from 2005 to 2011 at the Astronomical Institute of the Academy of Sciences of the Czech Republic in Ondřejov and at SAAO observatory. Then we focused on the study of short- and long-term time variations of spectral lines in the stellar spectra, measured equivalents widths and radial velocities of the chosen spectral lines and discussed some achieved findings. Especially the short-term time variations of some spectral lines show dynamic processes of the inner star shell.
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