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The Optimalization of the Application of Deduction of the Tax Loss
Jančová, Lucie ; Slintáková, Barbora (advisor) ; Doležalová, Ivana (referee)
The aim of this bachelor thesis is to optimize the application of deduction of tax loss taking into account other tax deductions and tax reliefs. The first two parts are based primarily on Act No. 586/1992 Coll., on income taxes. They define the conditions for the application of the deduction of the tax loss, of the expenses (costs) from tax base by the realization of research and development programs, of the donation and of the tax reliefs. The third and last chapter applies these knowledges at the optimalization of the application of deduction of tax loss. The optimization is performed for two fictitious tax payers of the corporate income tax. The intention is to find the optimal combination of deductions and tax reliefs, when the taxpayer minimizes tax liability after taking into account the possibility of the additional tax assessment as a result of the tax audit. A procedure that reduces the disadvantage of inability to use the tax deduction against an additional increase in tax during the tax audit is set at the end of this thesis.
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Warehouse management in selected company
STOLIČKA, Michal
The aim of thesis is to analyze warehouse management in selected company to find posibilities of optimalization. Selected company is Viscofan CZ s.r.o. in which is analyzed warehouse of colagen material called 4001. Based on consultation with employees of company is found problem that is solved in this thesis. It is method of material transport from warehouse to production building. The biggest problem of current way of transport is lenght of transport path because warehouse nad production are in saparate buildings and production machines are in aboveground floors. The best varinat from proposed posibilities is to build an elevator between both buildings. This leads to reduce transport route of material.
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Analysis of the distribution chain of selected food products
KOVÁŘÍKOVÁ, Markéta
The main aim of this bachelor work is analysis of the logistic system of the company dealing with distribution of meat and dairy products, from the viewpoint of material and information flow from the point of purchase to the supply to the clients and to try to suggest possibilities of optimalization in order to improve logistic procedures. On the basis of performed analysis is suggested possible change towards the optimalizacion of distribution, which lies in a new way of communication with clients through the means of online shop.
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Optimal Network of Drug Services and Probe into Drug Scene in Region Jindřichův Hradec
SCHWARC, Štefan
Diploma work provides description of a drug scene in the region Jindřichův Hradec. It characterizes recent network of services, and presents process as well as basic models of Harm Reduction services optimalization. It also provides analysis and description of problem drug use in four towns within the region {--} it is Jindřichův Hradec, Třeboň, Dačice and a smaller town České Velenice. Next to the analysis and description of recent situation the diploma work also attempts to estimate possible development of drug scene as well as drug services in the near future.
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ANALYSIS OF MANAGEMENT OF MERCHANDISING SYSTEM BY A CHOSEN BUSINESS UNIT
TIŠLEROVÁ, Markéta
The main intention of this graduation thesis was the analysis of the management system of purchasing activities in company Hornbach with the main scope to analyse the standard purchasing process, methods of selection procedure of new suppliers, methods of evaluation of supplier performance, stock management and business partner communication with the attempt to find out the most critical points of the merchandising system and defining the most appropriate ways of its optimalization.
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Optimization of cargo fleet within company transport operation
ČERVENÝ, Radek
The aim of this diploma thesis is to analyse a road cargo fleet in company traffic. Moreover, it concentrates on a proposal of changes, which would lead to an optimalisation of the fleet of the surveyed subject. First, all the theoretical concepts which relate to logistic and road cargo traffic transport are defined. To accomplish the primary aim some partial aims have to be achieved. It is necessary to evaluate the need of the transport during particular months, to analyse the cargo fleet and to calculate the cost between own transport and transport carried by another company. The average costs for 1 km is lower using transport carried out by another company than using own transport. It would be recommended to use some other freight companies (mainly for transport of pallet goods). The observed company should concentrate on transport of bulk freight as this way of transportation does not depend that much on the customer. According to this idea, it would be good to own three trucks (1 tilting truck and 2 general purpose types of a truck). This number and structure of the fleet should reduce the whole cost of the transport and allow the company to concentrate on the bulk freight (this should reduce both average and whole costs). Herewith, certain flexibility would be kept, which is necessary in the struggle for control of customers.
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Optimalizacion submerged cultivation of select types enthomopathogenic fungi
SUCHANOVÁ, Michala
This graduation theses was intent on study influence conditions submerged cultivation select types enthomopatogenic fungi in liquid nutritive medium with emphasis on optimalization key elements of the process that manner performance uniform biomass mythosporotic fungi {--} blastospores. Experimental part of work was conceived with regard on next sphere problems: 1.Nutritive soil compositionon effect on production blastospores 2.Comparing possibility different kinds and strains enthomopathogenic fungi produce blastospores in submerged cultivation. 3.Conditions submerged cultivation effect on production and yield blastospores 4.Verify possibility production of uniform biomass blastospores in range usable for large-screen application
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To thermodynamical analysis of important thermal cycles
Bayer, Zdeněk
On examples of gas turbine cycles the paper shows the importance of thermodynamic optima definition and deals with possibilities of their formulations. The next part introduces the fundamentals of the combined cycles theory and with help of cycles formed by three reversible processes points out their properties. The last part introduces the fundamentals and results of Nekolný´s analytical thermodynamics of advanced Rankine cycles.
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