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Taxation of income resulting from business activities and other types of self-employment
Pohořská, Veronika ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
The thesis is composed of five chapters, each of them dealing with different aspects of The Personal income tax. Chapter One is introductory of the tax system of Czech republic and about changes in this system. The second part of the chapter one describes The Income taxes in Czech Republic and its legal regulation, which is inhere in an act called Income Taxes Act no. 586/1992 Coll. This act established Czech Republic in 1.1.1993. In the present time, income taxes represent one of the most profitable canals of the state budget, even if, in the last years, their share is running down at the expanse of indirect taxes. The income tax is a universal tax and the whole incomes of individuals are liable to this taxation. Chapter Two examines relevant Czech legislation about the Self-employed person income tax. The chapter consists of eleven parts. Part One focuses on tax subjects, a taxable person (resident and non resident) and a tax payer. Tax for an individual who meets the criteria of a "permanent resident" of the Czech Republic is calculated on his income earned inside the Republic and abroad. A non-resident who is employed in the Czech Republic pays tax only on income earned in the Republic. Part Two investigates the object of tax of the Personal income tax, which is divided into five parts. Part...
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Measurement of ICT cost and benefits
Váňa, Ondřej ; Novotný, Ota (advisor) ; Pour, Jan (referee)
This diploma paper deals with measurement and management of corporate ICT costs and benefits. The main objective is to propose a set of metrics and dimensions, which can be used to measure performance of corporate ICT. Other objectives are: analyze ICT cost and benefits, describe methods of their management, introduce ValIT framework as an approach to acquiring benefits from IT investment. In order to meet all these objectives the paper is divided into three parts. In the first part basic principles of corporate IT economics and management are described. The second part is dedicated directly to ICT costs and benefits, and methods of their management. In the last part, ValIT and my set of metrics and dimensions are introduced. The main benefit of this work consists of the proposal of metrics and dimensions for corporate ICT performance measurement, and ICT costs and benefits detailed analysis.
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Options assessment of stereognostic hand function in children with hemiparetic form of child's cerebral palsy and in relatively healthy children
Hadravová, Vendula ; Nováková, Tereza (advisor) ; Novotná, Irena (referee)
Child's cerebral palsy is a neuro-developmental disease, its manifestation is not only a motor deficit, but also often a sensitive deficit. Nevertheless we often meet in the physiotherapy treatment of the Child's cerebral palsy with a solution of motor ability, sensitive deficit is often neglected. Failure of sensitivity to the individuals brings distorted perception of the surroundings and himself. The main component is just stereognosis, which does not inform us only about the properties of the stimuli, but helps us to navigate in the space and aware of the different parts of the body. Goal of the thesis: The goal is to work through several tests to assess the difference of the hand stereognostic function by a group of children with hemiparetic form of the Child's cerebral palsy and a relatively healthy group of children. Stereognosis of right and left hand is separately compared within each group in the results obtained. Both groups are comparing against each other. Another purpose of this work is to make a measurement of the time required to detect its own subject and in both of these groups of children. Equally important purpose is the assessment of usability of Petrie's test with pediatric patiens. Method of the solution: This work includes research, conducted in two groups of children aged between 7...
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Business protocol and professional etiquette in Germany
Klimentová, Jana ; Gullová, Soňa (advisor) ; Laschoberová, Libuše (referee)
My thesis describes business protocol and professional etiquette in Germany. In first chapter there are definitions of the words etiquette, social behaviour, business protocol and professional etiquette. You can find there the explanations of the relationship among these words too. In second chapter I describe intercultural differences betweek Czechs and Germans and how these diversity influences their behaviour in business and in other areas. Both of the nations are compared with the method of cultural dimensions made by G.Hofstede and with the method of cultural standards. In next part you can find specific information about business protocol in Germany. I describe the rules we should keep by getting to know each other, by communication, rules we should keep by dressing into a work, behaviour rules connected with business meetings, social evenings and etiquette of gifts. Last chapter characterizes professional etiquette in Germany. It explains behaviour rules at the workplace, by official trips. It describes work etiquette and netiquette.
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Reconstruction
Novák, Michal ; Spáčilová, Jitka (referee) ; Spáčil, Miroslav (advisor)
The thesis deals with a complex reconstruction of the existing building of barracks, so-called brownfield, which is not used and maintained for a long time. The reconstructed building is determined to be a residential building designated for the target population of advanced age, where the housing units meet the construction and technical parameters for an adaptable apartment according to the public notice no. 398/2009 Coll. on general technical requirements ensuring barrier-free use of buildings.
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Production of flanges using the procedure PPAP , and ISO 9001
Prokeš, Tomáš ; Zahradníček, Radim (referee) ; Mouralová, Kateřina (advisor)
In the first part of this thesis is described implementation of quality management system in a small company according to ISO 9001. Next part is about production process by method PPAP. In this section is solved primarily ISO 9001 standard, statistical control of production and certification company according to requirements of ISO 9001. Second part is focused on mass production of flange by using the company facilities Kovobrábění Sobotka. In the end of thesis are reflected weaknesses of production. In the conclusion is described technical and economic evaluation of implementation QMS and machining sample parts.
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The Performance of Supplier Customer Relationhips in first Stage of the Supply Chain
Chytilová, Ekaterina ; Bobák, Roman (referee) ; Dupal, Andrej (referee) ; Urbánek, Jiří (referee) ; Jurová, Marie (advisor)
The construction of solid flexible supply networks is one of the priority trends of research and development in present-day market. According to experts (Zelený M., 2006; Kim K.S., Liang, H., Knight, G.A., 2008), small and medium-sized industrial enterprises are currently developing a relatively fast pace. Therefore, one potential direction of scientific development is the area of supplier-customer relations for small and medium business. This thesis provides the research of the supplier- customer relationship in the first stage for the medium-size enterprises with discontinuous custom production and other types of business. In the dissertation are discussed ties in supplier-customer relationships without specifying the properties and characteristics of entrepreneurship in the European Union and the Russian Federation. The main goal of the thesis is to develop the method of the selection of the first stage supplier to optimize an order management in the companies of selected type. The main goal to be achieved, the thesis contains the partial objectives: • The analysis of company’s satisfaction with the current level of provided relationship with the first stage supplier in logistics chains in enterprises of selected type, the carrying-out of the pilot research with the following analysis of the results. • The critical evaluation of currently provided information in the field of the supplier- customer relationship in a selected type of companies. • The elaboration of the universal tool to provide the comprehensive evaluation of the first stage suppliers in the selected type of companies. • The primal affirmation and examination of the ability of the elaborated tool to operate. The compilation of comparative illustrative case study. • Setting limits and conditions for the application of elaborated tool in practice and evaluation of scientific contribution.
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Independent front axletree of the bus
Moravec, Jan ; Prášil, Ludvík (referee) ; Prokeš, František (advisor)
In those diploma work was solved problems of independent trapezoidal axletree for low-floor bus - NB12 CITY firm SOR Libchavy s.r.o . Work was divided into two main features: solving wheel-suspension kinematics and strenght calculation sorted parts of wheel suspension by the help of finite element method. There was effected fatigue calculation sorted parts of wheel suspension according to „Resetova metoda“ of predicting fatigue damage flowing from so – called cutaway methodics of fatigue tests at the close of this work.
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