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Transformation of Crafts Company and Its Next Development
Dacíková, Marie ; Vaškovičová, Jana (referee) ; Koráb, Vojtěch (advisor)
This thesis addresses the issue of transfer of trade to a limited liability company and its further development. The work deals with tax, accounting and administrative formalities, that are connected with this transformation. The change is applied to the company, which operates on the basis of a trade license. A theoretical part of the analysis shows the internal and external environment, the most important concepts of tax accounting and the transition to management accounting. Practical section first introduces and analyzes the business, makes an inventory of assets and liabilities, quantifies tax implications of the transfer. At the end, recommendations for further development of the company are designed.
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Ejection mechanism automotive starter pinion
Sláma, Miloslav ; Janda, Marcel (referee) ; Hájek, Vítězslav (advisor)
The thesis describes ways ejection pinions automotive starter and evaluation of the advantages and disadvantages of each solution. The first chapter deals with the principle of operation of DC motors and starters parameters. In the second part, the individual systems are theoretically discussed in terms of design and their advantages and disadvantages. The third part is focused on the most common system, which is analyzed in terms of mechanical and electrical reliability. The last point of the work is to design an experimental analysis Reach starter pinion.
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Audio D/A converter with external control using microcontroller
Špaček, Jan ; Stifter,, Jiří (referee) ; Kratochvíl, Tomáš (advisor)
This diploma thesis is devoted to the design of a laboratory measurement tool with DAC converter for audio and low frequency signals. In the introduction part a theoretical background of the ADC and DAC conversions are outlined. In the next chapters the technical solution of the laboratory converter is presented, including DAC with integrated circuit AD1852 and completed with digital audio receiver CS8416. This circuit secures compatibility with external audio devices with digital interfaces, like SPDIF or AES3. The digital receiver and audio DAC are added with serial communication interface for setup of the most audio and input parameters. This setup is operated by external microcontroller ATmega32 and original firmware. The thesis presents block diagram and schematic layout of the laboratory converter, including complete technical documentation for the construction and design.
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Wakeboard winch
Valenta, Jan ; Pokorný, Přemysl (referee) ; Malášek, Jiří (advisor)
This bachelor‘s thesis contains a description of the individual parts construction of winch for wakeboarding with types of serially-produced models of winches. The work includes custom design and construction solutions of winch with strength calculations and drawings.
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Enterprise transfer of individual entrepreneurs to a limited liability company
Michálková, Alena ; Skálová, Jana (advisor)
This master thesis deals with the enterprise transfer of business individuals (individual entrepreneurs) to a limited liability company. Attention is focused mainly on the the legal accuracy of individual terms of this issue, accounting and tax context and comparison of the transfer options. The aim of this work is to analyze the whole process of the enterprise transfer of an individual entrepreneur to a limited liability company in two levels, since the work analyzes in detail the different aspects of two of the three transfer methods - the sale of the enterprise and the contribution of the enterprise. In order to compare both options carefully, it was necessary to study the legal, accounting and tax circumstances of both. At the very beginning of the work there are also stated the basic concepts that are linked to the topic and that will appear very often later. There is also a comparison of both legal forms and consideration of the reasons that may lead the entrepreneurs to the enterprise transfer. The final chapter reflects the practical context, the contribution of the enterprise, since it analyzes the transfer agreements in the reporting period 2012 - 2016.
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Quality measures of classification models and their conversion
Hanusek, Lubomír ; Hebák, Petr (advisor) ; Řezanková, Hana (referee) ; Skalská, Hana (referee)
Predictive power of classification models can be evaluated by various measures. The most popular measures in data mining (DM) are Gini coefficient, Kolmogorov-Smirnov statistic and lift. These measures are each based on a completely different way of calculation. If an analyst is used to one of these measures it can be difficult for him to asses the predictive power of a model evaluated by another measure. The aim of this thesis is to develop a method how to convert one performance measure into another. Even though this thesis focuses mainly on the above-mentioned measures, it deals also with other measures like sensitivity, specificity, total accuracy and area under ROC curve. During development of DM models you may need to work with a sample that is stratified by values of the target variable Y instead of working with the whole population containing millions of observations. If you evaluate a model developed on a stratified data you may need to convert these measures to the whole population. This thesis describes a way, how to carry out this conversion. A software application (CPM) enabling all these conversions makes part of this thesis. With this application you can not only convert one performance measure to another, but you can also convert measures calculated on a stratified sample to the whole population. Besides the above mentioned performance measures (sensitivity, specificity, total accuracy, Gini coefficient, Kolmogorov-Smirnov statistic), CPM will also generate confusion matrix and performance charts (lift chart, gains chart, ROC chart and KS chart). This thesis comprises the user manual to this application as well as the web address where the application can be downloaded. The theory described in this thesis was verified on the real data.
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Transfer of real estate of the Czech state to other subjects
JINDROVÁ, Jana
This thesis follows the historical development of real estate tenancy in the Czech Republic from its origin to present days, including the state interventions into the property relations, and describes and defines the transfer of state property to other subjects by means of state agencies authorized to transfer such property. The thesis is divided in seven chapters. The first chapter deals with the historical outline of the development in ownership and user relations in the territory of the Czech Republic that were suppressed as a result of real estate conscript by the state. The issue of so called {\clqq}restitution stop`` is also mentioned as well as acquisition of real estate by foreigners. The second chapter pursues the procedures and methods used with transfer of real estate of the Czech state to other subjects by means of Land Fund of the Czech Republic. It analyses in detail sale and transfer of real estate in accordance with Act No. 95/1999 Coll., on Conditions for the transfer of agricultural land and forests from the state ownership to ownership of other persons, in accordance with Act No. 229/1991 Coll., on the Arrangement of ownership relations towards agricultural land and other agricultural property, in accordance with Act No. 569/1991 Coll., on Land Fund of the Czech Republic, in accordance with Civil Code No. 40/1964 Coll., and in accordance with Act No. 92/1991 Coll., on Conditions of transfer of state property to other persons. The third chapter deals with the current issue of transferring real estate from the Czech Republic to other subjects through the Office of the Government Representation in Property Affairs. The fourth chapter offers an outline of valid legal enactments related to transfer of real estate of the Czech Republic, which the state enterprise Forests of the Czech Republic has the right to manage. The fifth chapter observes the procedure of selection of the agricultural land transferee in accordance with section 7 of Act No. 95/1999 Coll., at the District Office of Land Fund in České Budějovice. It provides information about the number of agreements regarding the transfers of state-owned real estate that were concluded at this office in the year 2006. The sixth chapter addresses the transfers of state-owned real estate in some neighbouring countries of the European Union. It considers especially the legal regulations in Slovakia. Poland and the Federal Republic of Germany are also mentioned. The thesis is accompanied by appendices related to the selection of transferee and transfer of land in accordance with section 7 of Act No. 95/1999 Coll., referred to in the fifth chapter.
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Conveyance of Real Estate open to Bribery
Malá, Eva ; Adam, Jaroslav (advisor) ; Hejda, Jan (referee)
The goal of my bachelor's thesis was to explain process conveyance of real estate open to bribery whether recording to real estate register or not. I define the bond and materially legal effects of a contract related to the transfer of real estates and describe mechanism of record to cadastral deposit. In practical part of my thesist I compare safe keeping of money by notary, lawyer, bank and estate agency with each other.
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