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Superficies, easements – accounting, tax and legal perspective
Šimůnek, Jiří ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.
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Sources of the cusp plasma for the different sign of IMF By
Šimůnek, Jiří ; Šafránková, J. ; Němeček, Z. ; Wing, S.
The importance of the interplanetary magnetic field (IMF) direction for the cusp formation was dicovered a long time ago. A sign of the IMF Bz component is believed to be responsible for a location of the plasma entry into the cusp. The paper uses the INTERBALL-1 and MAGION-4 data to study the high-altitude cusp topology for different IMF By orientations. The study reveals the importance of IMF horizontal components on the cusp configuration as well as on small-scale processes at the outer cusp. We discuss an influence of the tilt angle of the Earth's dipole on these processes.
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Response of the outer cusp to the IMF rotation
Šimůnek, Jiří ; Šafránková, J. ; Němeček, Z.
The paper uses the INTERBALL-1 and MAGION=4 data to study the topology and dynamics of high-altitude cusp regions under changing solar wind conditions and interplanetary magnetic field (IMF) orientation. Preliminary analysis of the MAGION-4 ion energy spectra indicates the presence of the magnetosheath-like plasma well below the expected magnetopause position and a large region occupied by low-temperature dense plasma with the very low bulk velocity near the magnetopause.
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