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Personal Income Taxation in the Czech Republic and the United States of America
Doubravová, Lucie ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.
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Trends in the Consumption of a chosen ATC Group A10AA (inhibitors HMG-CoA reductase) in the period 2005-2015 in the Czech Republic
Freimann, Antonín ; Lešetický, Ondřej (advisor) ; Železo, Eduard (referee)
The thesis deals with trends of drug consumption for the ATC group C10A (HMG-CoA reductase) in the Czech Republic in the years 2005 - 2015. The goal of this work is to analyse the consumption of statins (cholesterol lowering drugs), as well as to analyse the consumption trends (expressed in terms of prescribed daily doses) and subsequently explain the causes of the detected trends. The main method used in this work is the analysis and interpretation of data provided by the State Institute for Drug Control (SUKL). Individual consumption data sets are compared to each other and global trends are inferred based on the obtained results. In the practical part I analyse the consumption for the individual ATC groups according to their increasing lipid-lowering efficacy, according to the pharmaceutical companies involved and according to the experts' recommendations (within the framework of cardiovascular disease treatment). The conclusion of my work shows that the overall drug consumption for the the studied ATC group (given by the DDD/package total) was steadily increasing during the studied period while the consumption expressed in financial units was decreasing (ie. the financial burden on the health system was reduced). The total number of sold packages shows a slight decrease due to the sale of bigger packages with more powerful statins during the studied period.
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Comparative analysis of loans to finance housing
Halász, Stanislav ; Radová, Jarmila (advisor) ; Rajl, Jiří (referee)
My thesis focuses on the analysis of financial instruments suitable to finance own housing available in the Czech Republic, especially on mortgages, building savings loans and consumer loans, from the client's perspective. The first chapter presents these three selected options, describes them along with their most important parameters. The second chapter presents three main financial groups in the Czech Republic alongside with their selected products. Individual products are compared and evaluated using preselected examples: buying a property and a reconstruction. Last chapter describes the most common influences on the demand for loan products to finance own housing and analyses them, focusing on the interest rates and the inflation rate.
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Analysis of macro-economic and political situation of the United Kingdom in the European integration process.
Kotrs, Petr ; Prát, Šárka (advisor) ; Pělucha, Martin (referee)
The following paper focuses on determination of importance that United Kingdom had in the European integration process. The first part will cover key moments in rise of the United Kingdom as the world superpower. Second part contains detailed look on the situations, which led to an end of so-called splendid isolation and also to creating alliances with other countries. Third part is dedicated to the United Kingdom in the era of Margaret Thatcher because in that time United Kingdom had to recover from loss of its colonies and had to make important reforms in order to have a chance to be one of the most powerful countries once again. Last part of this paper focuses on the macroeconomic and politic analysis of the current United Kingdom using the basic macroeconomic indexes such as GDP per capita, unemployment rate and total GDP. This part also briefly mentions the so-called BREXIT.
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Fracture Behaviour of Steels and Their Welds for Power Industry
Al Khaddour, Samer ; Kohout, Jan (referee) ; Válka, Libor (referee) ; Dlouhý, Ivo (advisor)
Práce byla zaměřena na ověření platnosti koncepce master křivky pro hodnocení heterogenních svarových spojů, resp. teplotně stárnutých svarů. Současně bylo cílem disertace vyvinout kvantitativní model pro predikci referenční teploty lokalizující tranzitní oblast na teplotní ose za použití dat získaných z tahové zkoušky, a to za použití metody umělých neuronových sítí. Studie je současně zaměřena na heterogenní svarový spoj připravený tavným svařováním. Je zacílena na hodnocení lomového chování v tranzitní oblasti nejméně odolné části svaru, tj. tepelně ovlivněné zóny ferritické oceli v blízkosti zóny natavení s vysokolegovaným materiálem. Pro predikci referenční teploty master křivky je použita zmíněná metoda neuronových sítí, a to za použití dat z tahových zkoušek a měření tvrdosti. Predikovaná referenční teplota byla ověřována na základě výsledku experimentálních měření. Vytvoření modelu za použití neuronových sítí vyžaduje dostatečné množství dat a není vždy snadno tuto podmínku splnit. V případě sledovaného problému to znamenalo použití dat z dostatečně věrohodných zdrojů (skupiny Křehký lom ÚFM AVČR) a se známou metalurgickou historií. Smysl práce je tak možno spatřovat ve vývoji modelu neuronové sítě, která bude dostatečně přesně predikovat referenční teplotu. Celkově byla pro tyto účely použita data z 29 nízkolegovaných ocelí. Pro účely vývoje byly použity kromě hladkých zkušebních tyčí, rovněž tahové zkoušky s obvodovým vrubem testované při kritické teplotě křehkosti (mez makroplastických deformací) a při teplotě pokojové. Při tvorbě modelu byla postupně v různých kombinacích využita všechna data z uvedených zkoušek. Studie ukázala, že referenční teplota charakterizující tranzitní chování lomové houževnatosti oceli s převažující feritickou strukturou je jedinečným parametrem predikovatelným na základě vybraných charakteristik tahových zkoušek.
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Analysis of the thermal load of the workpiece during the cutting grinding of high-strength bearing rings
Felgentreu, Sven ; Blecha, Petr (advisor)
Práce se zabývá tepelným namáháním valivých ložisek s vysokou pevností, které jsou řezány pomocí brusného kotouče. Při lineárním způsobu řezání brousícím kotoučem značně vzrůstá teplota podél střižnice. Takto vzniklé teplo se hromadí v malém průřezu materiálu a dochází k tepelnému ovlivnění okolí místa řezu. Cíl této práce spočívá v navržení dvouosého řezání kotoučem za účelem snížit tepelné poškození materiálu. Nejdříve byl teoreticky posouzen současný postup řezání a na základě toho navržena dvouosá řezací strategie, která byla poté experimentálně ověřena. Použitím dvouosé strategie je možné dosáhnout významné redukce nárůstu teploty ve střižné ploše tak, že materiál není tepelně poškozen a současně nevzniká otřep. Nicméně, dvouosý způsob řezání vede ke zvýšení doby procesu, jenž je tedy nutné dále optimalizovat.
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Routes planning in Úslava microregion
Kůst, Václav ; Houška, Milan (advisor) ; Jana, Jana (referee)
Czech Republic has one of the densest and highest quality marked hiking trails in Europe, covering completely the whole country. But these trails are not planned with respect to the minority of the population with some kind of handicap. This is a group of families with small children who prefer hiking or biking, for families with strollers and disabled persons in wheelchairs. As the author of this thesis is a councilor of the village Jarov and also a councilor of this village in the Mikroregion Úslava organization he decided to plan a short circular hiking trails with respect to these neglected tourist groups in order to expand tourism in the area of Mikroregion Úslava. These routes may also partly overlap with marked hiking trails (due to their density) and are planned with practical experiences of the author. The results of the thesis will be incorporated into the information brochures of Mikroregion Úslava.
The thesis is divided into theoretical and practical part. Theoretical part describes the methods for solving the travelling salesman problem and provides general information on the concept of micro-regions - voluntary unions of the municipalities. The practical part describes Mikroregion Úslava, the points of interest database creation procedure and planning sightseeing routes for families with children on foot, by bicycle or in strollers. There is also planned a route for disabled persons in wheelchairs in Blovice, which the author of the thesis eventually eliminated from the reasons described.
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Creating a Methodology for Correct Compilation of Final Accounts and Final Statements for the Selected Non-profit Organization
Klimeš, Marek ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
The aim of the thesis is to develop a methodology for the proper compilation of accounts and financial statements for a selected nonprofit organization. For a non-profit organization is selected territorial self-governing unit, the Town of Oloví.
The theoretical part of the work on the basis of study of scientific literature and current legislation is first engaged in the management and it is division on the management of private and public, where the biggest emphasis on territorial self-governing units, the municipalities. In the next part of the work explains the basic concepts related to the issue, which gradually builds the process cut off entries, the work ending with the financial statements and the obligations resulting from it.
Own part of the thesis uses both theoretical experience acquired by studying the professional literature and practical experience gained within professional practice. The practical part gradually passes through the different steps of the cut off entries work and their follow-up of the financial statements. Individual activities are first practically described how after page of postings, so after the site specific calculations, when they are used the specific data of the financial statements of the City of Oloví for the year 2015. Subsequently, for each step created a detailed methodology for easy and correct assembly of the accounts and financial statements of the Town of Oloví. This methodology is prepared for the specific needs of the Town of Oloví, and therefore not every municipality to fully comply.
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Analysis of a Marketing Communication in a chosen Czech Republic Market from the Perspective of Kotler Partial Strategy
Kouba, Václav ; Kincl, Tomáš (advisor) ; Novák, Michal (referee)
The aim is to analyze the mass-media marketing communications companies in the lead, challengers, followers and nichers on Czech automotive market. The analysis will be based on data for ads on television, radio, print automakers entered the period of 2014 and informations on registration of producers in the same period. Information on the authorization together with the characteristics of each brand will be the starting basis for profiling groups of brands according to Kotler parcial strategy. Communication activities of the groups will be analyzed. Finally, it will be evaluated, whether companies communicate properly with respect to its position. Alternatively, it will be proposed recommendations for changes to this communication.
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