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The appraisal of development of tax proportion of budgetary incomes of municipalities and regions in the Czech Republic
Poláková, Tereza ; Peková, Jitka (advisor) ; Krbová, Jana (referee)
The aim of this diploma thesis is a detailed analysis of tax incomes of municipalities and regions with focus on four particular municipalities and one region in a practical part. From the year 2001 to 2015 the share of tax incomes and their development are evaluated as a part of total incomes. The theme is highly topical due to ongoing discussions among lawmakers on the subject of budgetary allocation of taxes. The law determining the budgetary allocation of taxes is modified frequently, that is why knowing the impact of changes on particular municipalities or regions is helpful. This knowledge can be useful base for planning new adjustments of budgetary allocation of taxes. In the theoretical part there are mentioned expert opinions on financial management of municipalities and regions that arise from their functions and positions. The emphasis is put on incomes of municipalities and regions, especially on tax incomes. Particular changes from 2001 to 2015 in law regulating budgetary allocation of taxes are described here with their impacts on municipalities and regions. Incomes and management of selected municipalities representing various size categories and Liberec region are analysed in the practical part. Financial self-sufficiency is evaluated here. In general municipalities are more financial self-sufficient than regions. This thesis is further dealing with individual tax incomes and impacts of changes in budgetary allocation of taxes on their size. Making models of theoretical incomes is used to simulate effects of diverse law adjustments. Results of the analysis show that tax incomes of municipalities and regions are generally increasing. During the observed period there was tendency to lower the growth of tax incomes of large cities, to increase the growth of tax incomes of small municipalities and to straighten the level of tax incomes of medium municipalities thanks to changes in budgetary allocation of taxes. Tax incomes of regions were increased thanks to changes in budgetary allocation of taxes despite of partial decrease in particular segments of tax incomes after 2012.
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Analysis of X-ray images processing
DOSTÁLOVÁ, Lucie
Analysis of X-ray Images processing Film was the original recording medium used for recording X-ray images. It was then replaced by a film-foil system. Digital recording systems are currently replacing the film systems throughout the Czech Republic. The manufacturers of X-ray equipment are actively promoting this conversion. In sharp contrast with other branches of technology, the basic principles of X-ray technology have not changed much since its invention more than 100 years ago. It is possible to scan a digital recording directly by using large screen detectors or indirectly with the help of recording foils. The archival system is also an integral part. Digital X-rays have many advantages. Among them are: high quality pictures developed nearly instantaneously, the ability to immediately check them, the possibility of adjusting them afterwards, the possibility of archiving them, the possibility of transferring the data through a computer network, lower operating cost (provided the archiving is digital only) and sequencing. The disadvantages are the initial cost of acquisition and the added expense of archiving if the records are maintained in film form as well as on the server. The direct digitalizing of an X-ray picture is based on recording the picture with the help of scanning detectors. Flat panel detectors which transform a picture originated by X-ray exposure directly onto a picture recording, are used for the detection. The indirect digitalizing of an X-ray picture is based on recording a picture on memory foils which are stored in special cassettes, similar in size and shape to the cassettes for film materials. After exposure the cassette is read into a digitalizer, which produces a similar digital recording. Photographic documentation is made and archived, almost always using the DICOM format which makes full compatibility possible on a worldwide basis. The foil is reusable and the recorded picture is deleted with intense light.
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Lease contract
Houska, Michal ; Spirit, Michal (advisor) ; Žák, Květoslav (referee)
The aim of this thesis is to analyse the institute of rental contract, in particular the general layouts thereof. The opening chapter describes its historical development. The major part of this work breaks down the current shape of rental contract under the civil code. Further attention is focused on the matter of specific adjustments to tenancy agreements, primarily flat renting. Finally, the closing chapter discusses the alterations to the present state of rental contracts included in a new civil code proposal.
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Construction technological project Všeradov
Pilařová, Jana ; Hanzelková, Martina (referee) ; Kantová, Radka (advisor)
The Diploma thesis deals with the realisation of the reconstruction of a farmhouse in the village of Všeradov. The main task of this thesis is to produce a constructional preparation of the project for the complete reconstruction of the ceiling and wall construction of the farmhouse and to create a new attic flat. All constructional modifications need to be in accordance with the requirements of CHKO Žďárské vrchy as the building belongs to a large protected zone. The aim of this thesis is to make a constructional and technological project which is feasible from financial, time and technological point of view.
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Technical inspection station
Smolík, Jindřich ; Moravcová, Eva (referee) ; Matějka, Libor (advisor)
This thesis deals with a new building technical control station, office space and hotel. The building is situated on three floors, on the first floor we find technical inspection station and office premises manual technical lines. On the second floor there are offices. On the third there is a hotel. The building is designed by a rectangular shape with a flat roof and on the third floor there is a trafficable terrace. The supporting structure consists masonry Porotherm and reinforced concrete system columns, which is found only on the first floor. The supporting structure of tensioned ceiling consists of prestressed beams ceilings Spiroll a concrete slab. External surface finish on the first floor is made up of silicate plaster paste and the remaining two floors are made of ventilated facades. Utility room is located on the first floor, from where a chimney Schiedel is build. Most of the floor space in the building are made of a carpet or tiles, only in the service line is epoxy coating
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Revitalization of a Historical Monument, Trenčín
Málek, Ivan ; Bindr, Tomáš (referee) ; Marek, Jiří (advisor)
The aim of the proposed changes are aimed at creating a vertical division of functionality. The basement will be used for public purposes, the 1st floor will keep it's use as commercial spaces for rent, with less exposed parts of the disposition being converted into administrative spaces. The 2nd floor will be converted into flats of different sizes to accommodate a broad range of social classes, which should help bring life back to the city center. Much consideration is given to budgetary concerns, since the private owners have limited resources, while the changes should affect the daily routines of the tenants as little as possible. Another goal is to remove some of the insensitive building interventions made during the communist era, to restore the historical values of the entire building.
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Multipurpose Town House on Křížová Street, Brno
Kuběnová, Veronika ; Mutina, Petr (referee) ; Sochor, Jan (advisor)
A new multipurpose town house has been designed into a vacant lot on Křížová street in Brno. Currently, Staré Brno is a territory without a clear concept, with high traffic load, and fragmented and often unsatisfactory development. The project therefore assumes and takes into account urban adjustments in this locality; in particular it anticipates traffic reduction in close proximity of the building and also decrease in noise load. The given location has some special features – its vastness allows it to form a whole street front; it shapes and closes a block which has a long history, its position is exceptional considering its closeness to Mendel square. The proposed building helps shape the appearance of Křížová street into which it opens with an urban-shaping facade. On the other hand, it distances itself from the inside yard which is unusable due to its unsatisfactory technical and aesthetic state. The building thus bears, within its own capacity, all the functional and spatial variety that the relation to the inside yard could offer. The result is a self-sufficient urban balcony-type building with a parquet circle designated to business and higher floors to living. There are 35 smaller flats projected for living, intended esp. for young families, couples or singles. The project assumes that the tenants will lead active and social lives, so it offers flexible outdoor areas that are both covered and open, surfaces that are both green and cemented and spaces that are both private and common.
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House with a meditation center
Jančíková, Dominika ; Blahová, Pavla (referee) ; Čuprová, Danuše (advisor)
The aim of this work was to make a project of a new building for family housing with a place for meeting people interested in meditation and yoga. The building is located in region Olomouc, cadastral area Samotišky. This L-shaped building has one underground floor, ground floor and first floor. The centre for meditation is located in a part of the ground floor, the rest of the building is designed for family housing. The walls are made of lime-sandy blocks, the constructions of ceilings are based on ceramic beams and components known as Miako. The roof construction above the first floor is flat, one-coating, the rest of the roof constructions is made of wooden girders. The building is located on a slope, so an inseparable part of this project was to plan some terrain adaptations.
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Reconstruction of Family House
Holohlavská, Lenka ; Šagát, Erik (referee) ; Smolka, Radim (advisor)
The main topic of the bachelor project is renovation of the row house. The plot exists in Brno- Židenice district, the house is a part of row structure, the streets with row houses create blocks. The goal of the work is renovation and extension of the building in order to create modern living unit while keeping the authentic character of the house. The building has three levels, one of them is under ground. The house has a living in the attic. The roof is a combination of flat and double pitched roof. The double pitched roof is original. Main entrance of the house is on the east side of the building, the dwelling unit is designed for family of four members. The essential purpose of the renovation was to open the house and the flat into the garden, thus expanding the floor area via extension of the house. The project consists of documentation, plans and detail design documentation of the building.
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