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An impact of individual income tax law changes from the year 2007 to 2008 on the income of population
Kavková, Petra ; Weberová, Jana (advisor) ; Weberová, Jana (referee)
This thesis is aimed at changes of individual income taxation between years 2007 and 2008. The aim is to analyse the incidence of these changes on various taxpayers groups and their households. In the year 2008 the tax revision came into operation. In the case of individual income tax it was primarily the introducing of linear 15% tax rate, which is related with introducing of so-called super gross wage. At first I describe individual income taxation in both mentioned years. In the second part of the thesis I show on model exercises, how this changes had influenced the tax liability and net income of various groups of taxpayers. In conclusion I investigate relative impact of these changes and I'm comparing the tax liability of employees and entrepreneurs.
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Single-Image License Plate Recognition
Vala, Tomáš ; Winkler, Zbyněk (referee) ; Štanclová, Jana (advisor)
The diploma thesis deals with analysis and design of an automatic system for a single-image license plate (LP) recognition. Input data came from a system for car speed measurement on the roads in the emirate of Abu Dhabi (the United Arab Emirates). A goal is to recognize a numeric identi cation code on a LP and a type of the LP. In details there are discussed individual parts of the system for LP recognition. A particular stress is put on segmentation and grouping of individual characters to be able to utilize specific information on the LP from Abu Dhabi during the character recognition. The diploma thesis compares several methods for character recognition - a minimum distance classi er, feed-forward neural networks and hidden Markov models. The methods (and some modifications of them) are tested on real data and compared according to the percentage of correctly recognized digits (at fi rst the digits were manually classi ffied). Wrongly recognized LPs are undesirable. Instead in some cases it is better to mark the LP as "unrecognized". That's why there were introduced sophisticated tests for recognized digits reliability veri cation. A summary of our own results is included.
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The concept of news values and its influence on the topic selection in weekly magazine Respekt
Gaar, Dorian ; Trampota, Tomáš (advisor) ; Nečas, Vlastimil (referee)
The subject of this thesis is news, or, more particularly, the theory of news values, which was first published in 1965 by Johan Galtung and Mari Holmboe Ruge. Following the first chapter dealing with some aspects connected with the theory, such as tabloidization, story selection or the gatekeeping theory, is an in-depth description of the original concept of news values and a summary of its main impacts on the field of media studies. The thesis also introduces later studies, revising or interchanging the original concept. After that, the Czech weekly magazine Respekt is briefly introduced, for it is this particular magazine to which two news values concepts (the original by Galtung and Ruge and a later re-worked version by Harcup and O'Neill) are applied in quantitative content analysis. Within the monitored period of the first half of 2009, the values from both concepts are analysed on the front page topic, first on the front page itself (as conceived by the magazine, the front page always features a large hand- painted image), then within the referred article. As a conclusion, the results show the rate of presence of the values from both concepts, which leads to a general evaluation of the theory of news values and its influence on the story selection in Respekt.
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The Space of Prayer - Ethnography of a Monastic Community
Horská, Kateřina ; Zandlová, Markéta (advisor) ; Spalová, Barbora (referee)
The presented work deals with certain aspects of catholic monastic life; it has been elaborated on the basis of a field research carried out in a female monastic community of an active order in the Czech Republic. In the work, I focus primarily on the topic of prayer and I am trying to answer the following questions: what is the nuns' attitude towards prayer like, which activities we can consider a prayer in the monastic community and what is the influence of these activities on actors in this setting? On theoretical level, the thesis is based especially on the concept of total institutions by E. Goffman and on Pierre Bourdieu's conception of habitus. The text consists of four major parts. In the first, introductory part I describe methodological and ethical issues relevant to my research. In the second part, I concern myself briefly with monastic life in general, its origins and development, and also with stages of monastic life of an individual. The following empirical part based on ethnographic data from my field notes is presented as a description of "a common day" in the monastic community. The last part is theoretical and analytical at the same time; here I deal with the main topic of the thesis. Firstly, I present Goffman's concept of total institutions and I explain how according to this...
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The Contrast of life and death in works of J. K. Šlejhar
Krčálová, Tereza ; Heczková, Libuše (advisor) ; Mravcová, Marie (referee)
The thesis focuses on J. K. Šlejhar's literary work from two points of view. The first part introduces Šlejhar's work in the contemporary literary context as a result of a synthesis of new literary styles. In the second part the thesis concentrates on a textual analysis and reconstruction of the author's "artistic world". The first part of the thesis gives insight into the contemporary discussions aimed at revising and redefining the function of art with respect to the new development in society and new human needs. The critical reception of realism and naturalism and the reflection of the then wide-spread adoption of new influences from foreign literatures are also dicussed. To draw a comparison, we quote both period and current studies dealing with J. K. Šlejhar's work. Thereby we want to demonstrate the changing requirements of literature and art and the changing perception of a literary work throughout time. The second part of the thesis comprises the textual analysis of Šlejhar's selected writings from the point of view of semiotic literary theory and the reconstruction of the author's "artistic world". Such approach enables us to draw comparisons to Russian literature of the 19th century, primarily with the works of N. V. Gogol and F. M. Dostoyevsky, and to discover a common basis for both...
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The Influence of European Central Bank Interest Rates upon Consumption in Eurozone Countries
Glykner, Daniel ; Mandel, Martin (advisor) ; Chytilová, Helena (referee)
First, this paper presents basic definitions of the consumption function and gives a summary of main theoretical concepts of consumption as well as an overview and discussion of important papers on consumption. Above all, papers examining the influence of the interest rate upon consumption are accented. Furthermore it contains a brief context summary of current and potential eurozone members, work of the ECB and execution of common monetary policy. Subsequently we discuss the hypothesis of a possibly asymmetric impact of the interest rate upon consumption in individual countries, expand and justify the hypothesis based on indebtedness, wealth, etc. Empirically, hypotheses are tested on historical data of individual countries: transmission between interest rates of central banks (later the ECB) and market interest rates, correlation analysis of consumption changes and central interest rates in individual countries, correlations with year-on-year changes. Also, consumption functions are estimated using time series models while testing alternative variables in the regression equations. We discuss analysis results and methods used; the influence of the interest rate upon consumption seems to be small and the relationship type is not much different across the eurozone countries. Eventually, we outline possible implications of our results with respect to the future of the eurozone and related activity of the ECB.
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The postmodern novel: Foucault's pendulum by Umberto Eco
Novotná, Alžběta ; Flemrová, Alice (advisor) ; Pelán, Jiří (referee)
Introducing part of the work is focused on short summary of Umberto Eco's bibliography and postmodern elements in author's novel writings. The focal point of the work is analysis of Eco's novel Foucault's pendulum, first the subject aspect (story, characters, cultural and historical references), then the formal aspect (narrative structure, interpretation, levels of reading and intertextuality). In conclusion, the novel is introduced in context of author's novel writings.
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Terminative and resultative verbal periphrasis in Spanish and Portuguese
Hrobská, Eva ; Čermák, Petr (advisor) ; Kratochvílová, Dana (referee)
This diploma thesis is dedicated to the topic of Terminative and resultative verbal periphrasis in Spanish and Portuguese and is divided into two parts, theoretical and practical. In the first part, we give a general summary and classification of verbal periphrasis with an emphasis on the terminative and resultative ones. Included with the theoretical description there is also a subchapter about the situation in the Czech language which mainly discusses the question of verbal aspect. Subsequently, the theoretical results are compared in the second part of this work which is dedicated to a corpus analysis. We outline the frequency of chosen periphrasis in corpus in different types of documents but also the Czech translations. For this purpose, we were working with a parallel corpus InterCorp, more precisely Spanish and Portuguese subcorpus, but also with monolingual Spanish corpus CREA and monolingual Portuguese corpus Corpus do Português. In this part we have chosen the following periphrasis for the analysis: tener + participle, llevar + participle, estar + participle and salir + participle in Spanish and ter + participle, ficar + participle and sair + participle in Portuguese. In both languages we have chosen both active and passive resultative periphrasis.
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The winery JOHANN W
Schwarzová, Markéta ; Zelený, Lubomír (advisor) ; Fröhlichová, Lenka (referee)
The aim of this dissertation is, at first, describing the theory of the business plan, how the plan should look like, what it should contain in particular points. In the second, practical part I worked out the business plan for the Winery JOHANN W with using this theory. Excluding the basic summary of the business opportunity is a part of this work elaborately worked out the marketing and business strategy, the analysis of the market and the competition, the financial plan and described and evaluated risks of the project. In conclusion is here the implementation plan created, which should show the way to the set aims, mainly in the turistic sphere, which isnt developed for now. This business plan is primarily established for internal using of the Winery JOHANN W and of the author.
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Methodology for evaluation of the gear windage loss and thermal load of a tooth
Bauer, Petr ; Bartoš, Ondřej ; Hrubý, Jan ; Kordík, Jozef ; Krátký, Tomáš ; Sedlář, Milan
This report contains results of experiments identifying thermo-physical properties of a gearbox oil mist. The main part of the report studies a dependency of a gear wheel windage power loss on the radial and axial gap between the wheel and its enclosure. This parametric study relies primarily on the results coming from numerical simulations (CFD analysis). For the default enclosure configuration the evaluated power dissipation is compared with the values obtained using theoretical relationships. The theory is based on one-dimensional turbulent velocity profiles over smooth and rough surfaces. A summary of the theoretical analysis and the derivations are also included in the report.\nThe influence of a tooth shape on the windage power loss is also studied using the numerical simulations. A change of a tooth top surface angle is technologically easily realizable adjustment, and can have a positive effect on the power loss reduction. In the report there are performed simulations for varying angles of this surface and the expected improvements in aerodynamic properties are confirmed.\nThe last part of the report contains the formulation of boundary conditions for numerical evaluation of gear wheel heat balance. This information is documented more in detail in related research reports.\n
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