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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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Provision of alternative refuse collection for a real estate surrounded by foreign property
Kvapil, Radek ; Štindl, Michal (referee) ; Klika, Pavel (advisor)
The thesis deals with possible ways of drainage and wastewater disposal. The issue of wastewater discharge to the environment has been closely monitored in recent years, and there is an apparent effort to improve the current situation.The dissertation discusses and compares three selected options – access to improved sanitation, building reservoirs and domestic wastewater treatment plant.The final section is dedicated to a comparison of acquisition and operating costs over time and to subsequent evaluation of the most suitable option. For the sake of clarity and assessment of potential solutions, the locality in the administrative area Vysoké Mýto - Domoradice has been selected as a model. The local authorities have been designing a public storm sewer, and given that it is surrounded by land, this issue will need to be addressed.
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Study of dielectrical properties of organic material thin films
Pospíšil, Jan ; Boušek, Jaroslav (referee) ; Mikula, Milan (referee) ; Zmeškal, Oldřich (advisor)
The dissertation is focused on the study of electric and especially dielectric properties of thin film organic materials with their huge potential for optoelectronics and other industrial sectors. The theoretical part deals with the use of organic materials in organic photovoltaic cells, the methods of deposition techniques and characterization. The theoretical knowledge of the dielectric spectroscopy, including methods for determining the physical properties and evaluation of experimental data are also described. The experimental part is devoted to the study of small molecule organic solar cells with bulk heterojunction composed of electron donor molecule of DPP(TBFu)2 and electron acceptor fullerene derivatives, such as PC60BM, PC70BM and TC60BM. The experimental part is divided into two main parts. The first part deals with the study of processes occurring at the interface between the active layer and the contact; the second part is focused on transport processes inside the structure of photovoltaic cells and also contains a study of perovskite solar cells.
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Analysis and Testing of Concurrent Programs
Letko, Zdeněk ; Lourenco, Joao (referee) ; Sekanina, Lukáš (referee) ; Vojnar, Tomáš (advisor)
V disertační práci je nejprve uvedena taxonomie chyb v souběžném zpracování dat a přehled technik pro jejich dynamickou detekci. Následně jsou navrženy nové metriky pro měření synchronizace a souběžného chování programů společně s metodologií jejich odvozování. Tyto techniky se zejména uplatní v testování využívajícím techniky prohledávání prostoru a v saturačním testování. Práce dále představuje novou heuristiku vkládání šumu, jejímž cílem je maximalizace proložení instrukcí pozorovaných během testování. Tato heuristika je porovnána s již existujícími heuristikami na několika testech. Výsledky ukazují, že nová heuristika překonává ty existující v určitých případech. Nakonec práce představuje inovativní aplikaci stochastických optimalizačních algoritmů v procesu testování vícevláknových aplikací. Principem metody je hledání vhodných kombinací parametrů testů a metod vkládání šumu. Tato metoda byla prototypově implementována a otestována na množině testovacích příkladů. Výsledky ukazují, že metoda má potenciál vyznamně vylepšit testování vícevláknových programů.
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Physically-based Modeling and Simulation
Dvořák, Radim ; Racek, Stanislav (referee) ; Šujanský,, Milan (referee) ; Zbořil, František (advisor)
Disertační práce se zabývá modelováním znečištění ovzduší, jeho transportních a disperzních procesů ve spodní části atmosféry a zejména numerickými metodami, které slouží k řešení těchto modelů. Modelování znečištění ovzduší je velmi důležité pro předpověď kontaminace a pomáhá porozumět samotnému procesu a eliminaci následků. Hlavním tématem práce jsou metody pro řešení modelů popsaných parciálními diferenciálními rovnicemi, přesněji advekčně-difúzní rovnicí. Polovina práce je zaměřena na známou metodu přímek a je zde ukázáno, že tato metoda je vhodná k řešení určitých konkrétních problémů. Dále bylo navrženo a otestováno řešení paralelizace metody přímek, jež ukazuje, že metoda má velký potenciál pro akceleraci na současných grafických kartách a tím pádem i zvětšení přesnosti výpočtu. Druhá polovina práce se zabývá poměrně mladou metodou ELLAM a její aplikací pro řešení atmosférických advekčně-difúzních rovnic. Byla otestována konkrétní forma metody ELLAM společně s navrženými adaptacemi. Z výsledků je zřejmé, že v mnoha případech ELLAM překonává současné používané metody.
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The study of the influence of the single entry and pillar mining method in seam No. 40 in Jan-Karel protective shaft pillar, location CSA Mining Plant 1 on Jan and shaft No. 2 downcast shafts and on the CSA 3 upcast air shaft, surface and surface objects
Ptáček, Jiří ; Kajzar, Vlastimil ; Koníček, Petr ; Kukutsch, Radovan ; Waclawik, Petr ; Jiránková, E.
The presented method single entry room and pillar solves the possibility of applying single entry room and pillar mining method, where roadheaders are used, newly in two variants. According to the first of them will be entries and intra-entries inundated with a time lag with fly ash mixtures. The second variant will be excavated only basic entries with a width of 6.8 meters. They will not be flooded. The purpose of the study is also adding calculations of potential and the expected impact of single entry room and pillar method on the surface and surface objects and also the expected impact on the shafts in Jan-Karel protective shaft pillar.
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Analysis of the Economy of the Town Horní Planá
SOUČKOVÁ, Lucie
The diploma thesis is focused on budgetary economy of selected minucipality, in this case the town Horní Planá. There are described functions of the municipality, its institutions and a property, separation of the property and management with it. The thesis is focused on a budgetary economy of a municipality, a budget, a budget composition, where are defined budgetary incomes and expeditures and subsequently a budgetary outlook is analyzed there. The aim of this thesis is to analyze the economy of the town Horní Planá, which is performed on the data in the next five years, based on the analysis recommend possible measures to achieve the optimum relationship between the economy, efficiency and effectiveness, or finding potential funding sources. Partial aims are evaluation of the progression budgets in the period and to determine the effects of ganges of incomes and expenditures in different years, to analyze cash flow over the period and evaluate influences on cash flow and the analysis of the property of selected municipality and its funding.
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Option of nursing care for incurables
JANEČKOVÁ, Zuzana
The paper subject covers Nurse Care Options for Incurables. A theoretical paper of the Diploma Thesis is something like a comprehensive summary of potential nurse care options for incurable people. Based on data gathered herein, I tried to create a schematic layout making the above options clearer. It forms the Annex No.1 to the paper. A practical part is prepared as a quality {--} quantity survey. I concentrated on the Czech Republic legislative and statistic data related to the subject as well as the informedness level of patients/clients and general nurse of nurse care options for incurable people. One of hypotheses related to the issue determined by me ( ``The nurse care options for incurable people in the Czech Republic meet their needs{\crq}q) was confirmed; other two options ( ``All nurse care options provided to incurable people are available to them{\crq}q and ``Incurable people are informed of the nurse care options available to them in the frame of their illness{\crq}q) were disproved. I determined three essential objectives in my paper: 1. Identify nurse care options for incurable people in the Czech Republic; 2. Determine the availability of the nurse care for incurable people in the Czech Republic; and 3. Find the informedness level of incurable people regarding potential use of nurse care suitable for them, that I met. My theoretical part defines nurse care options for incurable people in the Czech Republic; my quality and quantity survey resulted into a conclusion that the nurse care availability for incurable people in the Czech republic doesn not meet their needs, and the informedness level of incurable people of suitable nurse care availability to them is insufficient. The Diploma Thesis findings result into following recommendations: To continue in development of the palliative care and start to perceive it not only as care for oncology terminal ill people; aim to improvement in the informedness of incurable people of the nurse care options available to them (currently a social nurse, general nurse, as well also voluntary workes, in the future a case manager nurse {--} advisor), and promote development of community nursery in the Czech Republic.
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THE DRAMATICAL SCRIPT AS A NECESSARY BASIS FOR SPACIAL REALIZATOIN
Tretiag, Štěpán ; KORČÁK, Jakub (advisor) ; HRBEK, Daniel (referee)
Using the concrete examples of my practical bachelor work my intent is to retrospectively describe and reflect on our scenic realization of the play Missing by south-African author Reza de Wet. The essence of a modern dramatic direction is to perceive the script of a play as a model which becomes a basis for its interpretation and the subsequent staging of the play. It is the process from the initial interpretation to final scenic realization I wish to focus on in my work.In the first part I will be dealing with creation of a physical space, that being stage design. I will try to capture what lead us to its final shape and how the basis for that can be found in the script of the play as well as the potential capability of the physical space to become a dramatic space. Its ability to create a platform for the actors to proceed from and how can it provoke them into acting, in particular. In the second part I will be dealing with the dramatic space, ergo the spacial expression of relationships and themes. I will proceed again retrospectively, focusing on how we managed to achieve the stage image which is functioning as a materialized metaphor. I will focus mostly on non-verbal actions, but with regard to the fact, that dramatical script is the basis for our realization of the play.
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The Potential of Railway Stations in Trade and Tourism
MALECHOVÁ, Adéla
The diploma thesis was focused especially on train station service supplies and on the potential offered by unutilized or misused spaces of a train station hall. The main goal was to find, define and examine this potential in a chosen station within Trade and Tourism development in a chosen place. The railway station in Ceske Budejovice became the chosen train station. The thesis contains a mapping of the given place, a marketing research carried out among train passengers travelling with the Czech Railway company, as well as on social networks through an on-line survey. The secondary objective was a determination of several possible suggestions to improve the train station, out of which one main suggestion was chosen and subsequently analysed.
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