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Hotel
Belatka, Martin ; Bartolšicová, Eva (referee) ; Matějka, Libor (advisor)
This diploma thesis solves a hotel in Třebíč, street Svabinského. The hotel is designed as four-storey, building with a basement, with warm flat roof over the fourth floor and terrace on the fourth floor. The hotel has 20 rooms with a total capacity of 44 persons. In the hotel is a restaurant for guests hotel. External walls in basement are made of concrete blocks. External walls in above-ground floors are made of brick blocks Heluz with external thermal insulation. Plot is planar. Part of the design is thermal assessment, accustic assessment and fire safery assessment.
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Shopping centre entrance area
Čech, Ondřej ; Sýkora, Karel (referee) ; Brosch, Petr (advisor)
Diploma thesis describes the design and assessment of roof structure that covers entrance of the shopping center. Structure has an irregular floor plan and roof height is 16.5 m. The material of the structure is steel S355. The construction is located in Hradec Kralove. Two options were processed that were designed and evaluated according to applicable standards. The work also includes the design of anchoring and selected joints.
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Flyover bridge over a road and inundation territory
Šťavík, Jakub ; Pachl, Radek (referee) ; Panáček, Josef (advisor)
Master’s thesis describes the design of a highway bridge over the road II/434 and inundation territory. There are some studies designed, from which the main structure was designed as a prestressed concrete double-girder bridge with 5 spans. Loading, design and assessment of structure is solved according to applicable standards CSN and EN. Calculate the effects of the load are carried in calculation program Scia Engineer 2015. Design and asses are carried only by the manual calculation. The thesis includes used materials, construction process, statically analysis and drawing documentation.
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Residential building
Calda, Marek ; Sláma, Ludvík (referee) ; Mohelníková, Jitka (advisor)
The diploma thesis designs project of residental house in Sluhy village. The thesis solves layout and spatial studies, technical reports, drawings for detailed documentation, simple static calculations, building physical examination and assessment of fire safety The architectural and spatial design is based on shapes and proportions oft he original building, which demolition was realized during the project developing. The desing is also based on shapes of existing buildings in surrounding, it means large rural homestead near Prague. There are designed eight dwelling units in the residental house ranging from one room with kitchen to five room with kitchen. All of them are accesible common entrance. Common garage are situated on the ground floor.
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Method of Fixed Assets Financing under the conditions of risk and uncertainty
Vaculová, Lucie ; Čechovský, Jiří (referee) ; Zinecker, Marek (advisor)
Diploma thesis deals with the issue of choosing the right form of financing in the risk and uncertainty conditions - by bank loan or finance leasing. The leasing principle, contemporary condition of the Czech leasing market and the factors influencing the price of the financial leasing are reviewed at first. Then the attention is transfered to bank loans and their diversification. To finish the theorical data I´m featuring the methods of comparing both forms of financing and defining the risks. The aim of diploma thesis is choosing which of two forms of financing is preferable for the enterprise who wants to buy new goods vehicle for its business.
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The Conception of constitutional referendum in selected countries of the European Union
Radicsová, Alena ; Kuba, Jaroslav (advisor) ; Lechner, Tomáš (referee)
The main topic of my dissertation is a referendum as an instrument of direct democracy. Czech Republic is one of the latest country to have joined the European Union, whose constitutional system does not have modification of a nationwide referendum. The aim of this work was to evaluate the approach and the content of government's draft of the constitutional law for the nationwide referendum presented as a Parliamentary Document No. 559, in comparison with its regulation in selected European countries. The author establishes several basic criteria which are mainly concluded through analysis and comparison. The results indicate we cannot expect any significant step forward in terms of civil participation and qualitative democratic progress in proposals describe above.
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Analysis of specific instruments applied in the financial management of TNC with a focus on transfer pricing
Baluchová, Daniela ; Taušer, Josef (advisor) ; Sato, Alexej (referee) ; Baláž, Peter (referee)
Transfer pricing plays a crucial role in the financial management of TNC as it significantly influences revenues and costs allocation among affiliates of TNC that are located in countries with different tax regimes, interest rates, political situation and economic environment. Recently, transfer pricing is scrutinized in respect of tax minimisation strategies adopted by TNC which raises various conflicts of interest with tax authorities in some countries of their presence. The main objective of the dissertation thesis is to provide a comprehensive empirical study on international transfer pricing in the Czech Republic from the perspectives of both taxpayer and the tax authority. With regard to the complexity of transfer pricing, manufacturing afiliates of TNC located in the Czech Republic were selected to be examined in more detail. The thesis is structured into five chapters. The first chapter defines theoretical framework based on which the analytical part of the thesis is elaborated. The strategies applied by TNC in setting transfer prices are strongly affected by the transfer pricing regulation and interpretative experience of the particular countries in which they operate. In this context, the Czech transfer pricing legislation as well as selected case law is analyzed in the second chapter. Given the complexity of the issue of transfer pricing, the third chapter deals with selected aspects that are considered critical when setting transfer prices. The fourth chapter presents key findings regarding transfer pricing strategies applied by TNC located in the Czech Republic to transfer pricing issues. The fifth chapter summarizes the approach of the Czech tax authorities to the transfer pricing audits and at the same time evaluates related risks borne for taxpayers in this respect. The thesis reveals that manufacturing afiliates of TNC located in the Czech Republic generally prefer non market (cost based) transfer pricing methods when setting transfer prices, whereby there are several factors influencing their decision making, out of which internal economic conditions and foreign exchange risk management are deemed the most important factors, while tax optimisation as well as restrictions on profit repatriation are considered relatively less important factors. The study further indicates certain inconsistency between declared functional and risk profiles and decision making competences. In this connection, it was found out that the Czech afiliates in which the foreign parent company is involved in transfer pricing set-up incur tax losses. In response to the increasing importance of transfer pricing and international initiative Action Plan BEPS (Base Erosion and Profit Shifting) it can be stated that the approach of the Czech tax authorities has become more intensified and sophisticated. The Czech tax authorities challenge declared and actual functional and risk profile of taxpayers as well as economic substance of realized intercompany transactions. Furthermore, number of transfer pricing audits has increased and become targeted on risky taxpayers such as companies granting investment incentives or incurring tax losses etc. As a result, additional tax assessment due to incorrect transfer pricing significantly increases over recent years.
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Final report on ichthyologic work under the project C. J1620240 in 2016.
Kubečka, Jan ; Matěna, Josef ; Čech, Martin ; Blabolil, Petr
Young-of-the-year pike fry was stocked artificially along the left bank of the reservoir Švihov in May 2016. In July 2016 fingerlings inhabited mostly the shallowest littoral. Densities ranged from 1 to 2 pc 100m coast in the dam part into 7-8 pieces per 100 m of the coast in the middle part. Sampling pike fingerlings in the littoral zone has a high efficiency (estimate 84%). Any other observations (installing traps, scuba diving, sampling electrode farther from shore) show that pike fry did not occur at greater depths than most shallow littoral to about half a meter. The densities of fry at the right and left bank of the reservoir apparently did not differ. Even very small pike are probably able to swim across the large reservoir. Of the 81 individuals of pike fry with food 77.8% had a fish prey, and 17.3% had insect larvae in the gut.
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Savings of drinking water in the flats of the type TO6B
Tomáš, Rostislav ; Synáčková, Marcela (advisor) ; Renata, Renata (referee)
This diploma thesis deals with saving drinking water supplied in the operation panel house type T06B . Saving solutions drinking water is proposed the use of gray waste water where their collection and subsequent purification will lead to further use. Treated gray wastewater is subsequently used primarily to flush fixtures. For different height levels of the type of building are designed with individual technological units . The proposal includes an assessment of saving drinking water , determination of operating costs and expenses for the purchase of technological equipment .
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Posouzení interní metodiky testování na konkrétním projektu a návrh vylepšení
Hofrichterová, Kateřina ; Bruckner, Tomáš (advisor) ; Kodym, Oldřich (referee)
The thesis is focused on testing the banking software. The first part is contained introduction to the topic, introduced the project, including its objectives, the nature of the application, my role in it. Further described is a method Case study used throughout the work. The company is a researcher of the project for the client. The first objective is to describe the company's testing methodology by which the project progressed during, compare it with other methodologies with regard to their robustness, the degree of organization of work and domestic allocation. The second objective is to determine the bottlenecks including the determination of improvement. Each project is unique, so is suitable, another degree of organization. A control method of the project is agile. It is therefore expected framework anticipating complications and subsequent resolution of other areas to occur. The work defines the cause bottlenecks as the internal factor (human labor), external factors (legislative changes). Mapped was not only the current situation but also outlined the cause of the problem. And the third in terms of value-added most important goal is to design verification solutions experts. At work I described ways of solving problems. I woke them both employees solver side, so people from client companies. Experts from the client know good practices in the company and are able to assess the suitability due to the nature of society. Collaborators supply side, meanwhile, have extensive experience from similar projects. Their opinion on the issue can bring effective application of the Recommendation. The biggest benefit is not only the approval but also the subsequent implementation in the course of the entire project.
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