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Waste Management Forecasting in the Czech Republic
Černík, Bohumil ; Benešová, Libuše (advisor) ; Hadrabová, Alena (referee) ; Jurová, Marie (referee)
Conclusions The objective of work was to describe in this forecasting target a future development of municipal waste management system in the CR by 2015 (2020), find out the most important factors and describe possible risks of the development thereof. Moreover, the partial objective was to specify instruments for the elimination of possible risks and propose measures for the implementation of relevant instruments. The future development of municipal waste industry in the CR is predetermined by the development of the Czech economics and environmental legislation. When considering cohesion of economics of the CR and EU countries the prognosis subject is connected with the condition of European economy in a near future, and with the process and results of laying down the European directives relevant to waste management. A result of the forecasting work is the ascertainment that serious problems are to be awaited by 2015 with reference to the predicted development of quantitative and qualitative characteristics of household (municipal) waste, requirements of legal regulations in the area of recycling and recovery of packaging waste, regulation and reduction of landfilling of waste, and restriction of energetic recovery of municipal waste declared by the Government. One of the most decisive measures for the...
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An analysis of decision-making of the Supreme Administrative Court regarding corporate income tax
Andrášová, Hana ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax The aim of this thesis is a comprehensive analysis of the decision-making of the Supreme Administrative Court in the matters of corporate income tax. This tax is applied to every legal entity and its correct calculation has a significant impact on the future of such entities. Because the tax legislation in the Czech Republic is quite complicated, there are often mistakes in its interpretation. If these mistakes are not corrected during the proceedings before an administrative body, there is no other option than to turn to an administrative court. The Supreme Administrative Court is the last instance to which one can apply within the administrative justice system. It is therefore important that the Supreme Administrative Court ruled predictably, and without any unnecessary delay. The thesis consists of an introduction, three chapters, conclusion, appendices and bibliography. In the introduction, the author briefly introduces the reader to the issue of the decision-making of the Supreme Administrative Court in the matters of corporate income tax and outlines the reasons why she chose the topic and the goals that should be achieved in this thesis. The first chapter deals with a general introduction to the...
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Methods of checking the observance of diagnostic reference levels in the field of radiodiagnostics
KROUPOVÁ, Helena
Methods of Checking the Observance of Diagnostic Reference Levels in the Field of Radio diagnostics Although there is a simultaneous development of diagnostic and therapeutic methods, perfection of instrumentation and means for personnel and patient protection, there is also an effort to reduce applied doses. In this way, medical irradiation caused by ionizing radiation used in medicine represents a significant contribution to the total dose of ionizing radiation that a person is exposed. Today the medical radiation in the Czech Republic comprises more than ninety per cent of radiation from an artificial source and approximately one ninth from the total population radiation. Evaluation of professional doctor radiation and X-ray devices attendance has been safeguarded within the personal dosimetry for many decades. However, systematic monitoring of doses related to medical radiation of the patient is a relatively new problem in the radiodiagnostics sphere. According to the Council directive 97/43/EUROATOM requirement, the SUJB has stated the so called ``diagnostic reference levels{\crqq} within enclosure number 9, Regulation No. 307/2002 Coll., about radiation protection. These ``diagnostic reference levels{\crqq} are dose levels within medical radiation and their exceeding is not expected at the 70 kg adult patient medical examination in the case of correct practice. The systematic exceeding of diagnostic reference levels under clinical practice conditions is the reason for reconsideration of radiation protection optimalization at a given workplace. In accordance with the proposal of the National Radiology Standards for Radiology Physics, the author team recommends the monitoring extension of the patient radiating load related to a particular medical radiation by specifying the local diagnostic reference levels, typical for a given type of workplace at a particular keeper, and their continuous verification within the clinical examination of the standard group of patients. Generally, the doses can be determined in two ways: by exposure parameter calculation or by product measure of area kerma, which is generally implemented by special devices, so called DAP meters. The aim of the work is the description of both methods, their comparison and the evaluation of the method effectiveness at various types of sciagrammatic workplaces.
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Transformation of data in the framework of dynamic decision making
Chudoba, Martin ; Kalina, Jan (referee) ; Jirsa, Ladislav (advisor)
Nazev pram: Transformace finnncnich dat, urcenyeh pro dynamicke rozhodovam Autor: Martin Cliudoba Katedra (ustav): Katedra pra.vdepodolmosti a matcrnaticke statistiky Vedouci bakalafsko prace: UNDr. Ladislav Jirsa, PhD. E-mail vedouciho: jirsaPutia.cas.cz Abst.rakt: V pfcdlo/eiic praci je pfibh'zen problem optimalm'ho rozhodovani pfi bur/oviiim obchoclovani s tzv. ''financial futures", tj. s ternrinovaiiymi finaric.iiimi obchody. rl'ato uloha je prevedena do zjediioduHrnrlio inatcinatif;k{''ho modolu, ktery je fesitolny za pomori metod Bay(5Ko\sk6ho odhadovani. Fitianenf data jsou inodelovana autoregreHiiim modelein a norinalniin sumc'in, jelikoz ji; ji/ vyvinu- ta rada iiastrojii ])rod])C)kladaju'kih pravc normalni KUIII, kt.erc slou/i k prcdikci vyvoje c-eny na trim. Illaviiim eileiii letcj ]jrace je ])orovnavani vyhodnosti riiznych transforniacf vstupnicli dat tak, al>y jojich sum mcl iionualuf rozdelem' a tudi'z aby predikce ceny byla. eo iiejijfesnejsi. Pfislusuy algoritiuus je uaprogramoYan v jazyce Mat.lab; prezeiita.ee dosazenyt'h vysledku tvoff zaverefniou f:ast teto praco. Klfrova slo\'a: Hayesovskr odhadovanf, finanm., trausformare dat Title: Transforniation of data, in the franunvork of dynamic1, decision making Author: Martin Cliudoba Department: Department of Probability and Mathematieal...
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The Legal Regulations of Tax and Payment Duties Related to Real Estate Ownership with Emphasis on The Flat Ownership
Hanzlová, Jana ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The aim of this thesis is to offer to the reader a coherent explanation of the real estate tax as it pertains to the real estate owners. The real estate tax is divided into three parts: the tax on the building, the tax on land and the tax on flats, which is the focus of this thesis. Each of the three parts contains information about when to pay the real estate tax, who is the tax payer, the tax calculation, cases of tax immunity and a duty to fill in a declaration of taxes and its format. The real estate tax belongs to the property taxes and its profit goes to the municipal budgets. The municipality is allowed to decide how to invest acquired money in its infrastructure and can issue a local law and change the amount of the tax; setting a different municipal coefficient from the act. Next, it can set a new territorial coefficient of 2, 3, 4 or 5, which raises the final tax. It is completely on the decision of each municipality, if the profit from the real estate tax as outlined in the act is sufficient or if the municipality chooses to use the opportunity to make the tax higher and get more money into the budget. The main point of tax calculation is to find a tax base, which is possible to set in several forms. The most common ways to calculate the tax base is according to square meters or the value...
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Using linear programming to solve Markov decision processes
Dotlačilová, Petra ; Kořenář, Václav (advisor) ; Fábry, Jan (referee)
The aim of this bachelor thesis is to develop and describe how to solve Markov decision processes with alternatives by using the methods of linear programming. The theoretical part describes Markov decision processes. The practical part builds and describes the mathematical model of linear programming processes for Markov decision processes with alternatives. The method used for the calculation of the processes is described with the help of a simplex method. The last section of the practical part studies how the optimal solution of the linear programming is influenced by the postoptimalization changes which modify the probability and revenue properties of the processes.
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Managerial Decisions in the Changeover from Tax Records to Accounting
Jirková, Michaela ; Hajdíková, Taťána (advisor) ; Pevná, Jana (referee)
The aim is to compare the accounting system and the tax burden on commercial business forms and business individuals. Through interviews with the entrepreneur of the company is analyzed and selected the appropriate form of legal person entrepreneurs. And it is also compared to business individuals . This work deals with income taxes for individuals and legal entities , the benefits and risks of the business as a corporation versus trade business . All calculations are based on real data entrepreneurs who are consider a commercial company . This work help to entrepreneurs obtain similar information about the possibility of transformations and differences between these types of businesses .
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Dynamic analysis of railway bridge
Mojrová, Martina ; Vlk, Zbyněk (referee) ; Nevařil, Aleš (advisor)
The content of work is to determine modal characteristics of bridge construction over the Dyje river near Břeclav. That is done in ANSYS software and AxisVM software. These characteristics are compared with results from dynamic loading test and they are compared between themselves. In thesis is also an assessment of response to static traffic loads because of decision about dynamic analysis necessity. Then there is a simulation of dynamic traffic loads and results of this simulation are compared with results of dynamic analysis which was done by the project. The aim is to do a few static and dynamic tasks and compare results with the real dynamic test and with calculated results and to determinate the effect on certain variables.
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Segmentation of business company customers using cluster analysis methods
Nesrstová, Markéta ; Řezanková, Hana (advisor) ; Vrabec, Michal (referee)
This thesis discusses the possibilities of using cluster analysis methods for customer segmentation. The theoretical part is focused on description of selected methods of cluster analysis and explanation of other concepts related to this topic, such as CRM, segmentation and targeted communication. In the practical part are applied cluster analysis methods to real data unnamed company with the aim of creating a default substrates useful for planning and implementation of targeted communication. For the main calculations is used program R, for data and output editing is used MS Excel. At the end of the work are evaluated applied methods and summarized lessons learned from the cluster analysis. For a company were created and characterized databases which could be useful for marketing decisions.
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Business Plan: Beauty studio
Svobodová, Martina ; Lešetický, Ondřej (advisor) ; Dvořák, Jiří (referee)
The aim of the thesis is to prove whether is this business plan a feasible project or not. Based on the conclusion the entrepreneur will decide to go for the realization or not. The subject of the thesis is a beauty studio with already certain amount of current clients however still with substantial space for improvement. To reach better profitability there are calculations, analysis and set up of a new strategy carried out.
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