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Návrh konstrukce bambusového krovu zahradního domku
Zralý, Pavel
Bachelor thesis is elaborated on the theme "The Design of bamboo truss for garden house" and it is focused on using unconventional material for roofing, garden houses with small ground dimensions. In the thesis are compiled knowledge about bamboo and his morphology, cultivation, physical and mechanical properties, protection of bamboo and the subsequent processing with a focus on the bamboo trusses. In practical part of the thesis is formed 3D model of the structure of the roof frame from bamboo. Furthermore, it is created by the bill of material, which is used as input data for the calculations of the weight and price of construction. The overall results are compared with the equivalent in the form of a classical truss of spruce with collar beam structures and at the same time to form the resulting output of the thesis.
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Penzijní systémy a zkušennost ČR
Kindlová, Martina ; Čermáková, Klára (advisor) ; Brožová, Dagmar (referee)
The subjekt of this bachelor paper is a short description of pension systems in some countries around the Word and pension system in the Czech Republic is described closely. Besides present situation there is also mentioned possible changes of this system according to inspiration from other world economies. I have made extensive calculator for the calculation of optimal high of retirement pension, which is financed by state in a small part and each individual will save alone in a greater part. I have chosen this theme because it is very current and important for its possibly negative economical and cultural effects for today ́s population. At the end I point out that it is necessary to change the pension system, because it is possible that there will not be any money left for pensions, according to the demographic prognosis.
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Comparison of the thermal cycle efficiency
Přívozník, Martin ; Kracík, Petr (referee) ; Fiedler, Jan (advisor)
Theme of this master's thesis Comparison of thermal cycle efficiency is aimed on the calculation of thermal schemes of reheating and without reheating for various performances. The calculation is performed using specialized literature. The introduction describes the fundamental thermal cycle used in power plants and Rankine - Clausius cycle. After the initial familiarization with the parameters of Rankine - Clausius cycle follow a section with technical solutions to improve thermal efficiency of Rankine - Clausius thermal cycle. The aim of this work is to identify and compare the thermal efficiency of the thermal cycle with reheating, without reheating and compare them with each other. At the conclusion of this work is shown comparison between two low-pressure regeneration systems.
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Problems of the pension system in the CR, possible solutions
Janebová, Tereza ; Vostrovská, Zdenka (advisor) ; Krebs, Vojtěch (referee)
The bachelor thesis will focus on pension system in the CR. The inspiration for the theme selection was the case of judge Karel Sochor, who put to court the calculated amount of pension. It was measured in accordance to the law, but the total amount was 19% of his average income. The theoretical part describes the concepts of pension systems. The aim of the work is to examine the principle of solidarity and equivalence of the current pension system in connection with any legitimacy to that complaint. The methodology of work is calculating the pension for a model of three entities - the high income group, middle-income group, and an extreme case, which received only the social benefits and worked only the minimum time to receive further benefits. In this example is analyzed the mentioned model. The issue is whether the principles of solidarity and equivalence are potential topics for a change of the pension system. If it is proved that solidarity and equivalence are not set on the right level the suggestion of future reform is going to be made.
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Creation of the holiday package "Round-the-world trip"
Cmuntová, Eva ; Petrů, Zdenka (advisor) ; Straková, Ivana (referee)
This bachelor thesis is focused on the creation of the tailored holiday package, Round-the-world trip, according to given requirements of fictive clients. For making this kind of holiday package, it is necessary to know market offer as well as useful websites and reservation portals, which are presented in the first part of the thesis. The second part is devoted to the analysing and comparisons of the offer of particular service providers and based on these outputs, the most attractive and cheapest package is set up. The important chapter is also one about price calculation and another about competitiveness of this holiday package. In conclusion, the achievement of the aims of the bachelor thesis is evaluated and the possibilities for further theme developments are mentioned.
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Volume and surface of sphere
Ivan, Matúš ; Bečvářová, Martina (advisor) ; Halas, Zdeněk (referee)
This work presents historical development in methods of calculating volume and surface of a sphere. It's made for high school teachers as a resource for teaching about volume and surface of solids and for high school students who developed interest in historical outlook for this theme. It contains description of particular preserved tasks from ancient Egypt and Mesopotamia. It compares precision of particular approaches taking into account the precision of the constant π. It analyses proofs of facts about volume and surface of sphere from ancient Greece. It describes assets of enlighteners for this theme and shows exact approaches for deducing the formulas for calculating volume and surface of a sphere.
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Taxes in the accounting of entrepreneurial subject
KUPKOVÁ, Romana
I deal with tax system of Czech Republic. Tax problems are very wide and complicated theme. I focus only on basic structure of the tax system. At first I describe theoretical and then practical aspects of the tax system. I describe types of taxes, calculation of taxes, accounting records and changes in recent years. Knowledge is applied to a specific accounting entity. This accounting entity is self-employed in part mediation of trade and services. The tax is compulsory, irretrievable, non-equivalent and non-specific, statutory payment which accrues to the state budget. It must be defined by law. Majority of the people will pay as little as possible on taxes and it is rational economic behaviour of taxpayer. The tax system of The Czech Republic consists of direct taxes (income and property taxes), indirect taxes (selective, consumer and universal taxes) and other taxes (social insurance premiums, local taxes). In the practical part I analyze the basic problems such as record in the accounting system, income tax of natural persons (options for calculating), tax deductible expenses (composition and major share), flat tax (calculation and comparison with other kind of taxes), health and social insurance (paid advances in the year 2009 and calculations of advances for the year 2010), road tax (calculations of advances in the year 2009), limit for value added tax etc. Structure of the tax system in case of Mr. Benes is not so complicated. I would like to demonstrate the basic problems which them each businessman can come into contact. This problems concern most of self-employed and I would like to arrive at a recommendation what to pay attention.
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Particle Systems
Šik, Martin ; Kmoch, Petr (referee) ; Pelikán, Josef (advisor)
In the present work I concern myself with the development of Particle systems library independent on any concrete graphical library. Particle systems are used in various graphical applications to render interesting e ects (for example: fi re, waterfall, smoke, explosions, etc.) which are nearly impossible to be rendered the same way as other ordinary objects in scene. Given the fact that this is very complex theme I choose to concentrate mostly on interactions between particles that would be fast enough for online rendering. For possible hard to compute interactions I allow saving calculated properties of particles and afterwards their fast playback. Because many moderns processors have more than one core some calculations in my library can run parallel in more threads.
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The prediction of revenues of municipal budgets
Radilová, Marcela ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
The core theme of this bachelor thesis is the prediction of revenues of municipal budgets. For this work I have chosen budgets from the town Humpolec. The main goal of this bachelor thesis is to describe how Humpolec prepares the revenue side of the budget and evaluate which one of the methods of prediction is suitable. These methods of prediction are: simple moving average, exponential smoothing, transformation moving average, regression against time and expert's assessment of the town Humpolec. During the calculation of prediction I determined that the expert's assessment is not the most ideal prediction method for all tax revenues. The expert's assessment is the right prediction method for all types of the individual income tax and for the corporation income tax paid by municipalities. For the value added tax and corporation income tax it would be more suitable use the regression against time method. Transformation moving average is the best for prediction of fees. It is more complicated with real estate tax, because no method of prediction emerged as a definitive "winner". For this kind of tax revenue I would choose either the expert's assessment or the regression against time method. Through my research I have demonstrated that it is not recommended to use one method of prediction for all revenues; rather, it is better to assess each section and choose the method of prediction best suited to the specific revenue type.
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Lease financing
Hubáčková, Barbora ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The main theme of this diploma thesis is "Lease financing". The introduction is focused on some characteristic of the lease, the division and advantages, disadvantages and risks of lease. The diploma thesis deals with the legislative and taxation regulation of lease. So the other chapter concerns with the development of lease market in the Czech Republic. The last chapter includes the comparison between lease and loan calculated by net leasing advantage and discounted cost of lease and loan. The diploma thesis is supplemented with examples and charts.
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