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Tax Management in Small and Medium-sized Enterprises
Hodinková, Monika ; Hótová, Renáta (referee) ; Široký, Jan (referee) ; Zinecker, Marek (referee) ; Sadovský, Zdeněk (advisor)
The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.
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Family expenses in relation to sports products
Široký, Jan ; Opelík, Daniel (advisor) ; Ruda, Tomáš (referee)
Title: Expenditure of families in relation to sports products Objectives: The aim of the bachelor's thesis is to analyze the expenditure of households in the Czech Republic on sports products based on data obtained from a questionnaire survey and to find out which criteria influence this expenditure. Methods: The quantitative method of questioning was chosen as the primary method of data collection. More precisely, electronic questioning of respondents through an electronic questionnaire was used. The company Survio, more precisely survio.com, was chosen to create the electronic questionnaire. It is a tool for creating online questionnaires that are available to users for free. A total of 462 respondents filled in and thus completed the entire survey. These are members of families of various sizes who decide on the family's budget and its preference for buying or selling. These members are referred to as "heads of families". Results: Based on the data obtained from the questionnaire survey, an analysis of the expenditures of households in the Czech Republic on sports products was carried out. The research results were processed and commented in the analytical part of the work. The amount of gross monthly income and the size of the municipality in which the family lives do not significantly affect...
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Application for Presentation of SCADA System Measurements
Široký, Jan ; Ježek, Pavel (advisor) ; Poch, Tomáš (referee)
The goal of this thesis was to create a web application which will show and present the data measured in the SCADA system. It consists of two halves - the server and the client. The server fetches the data from the archive database, processes it and sends it to the client. The client side presents these data in tables, graphs or graphical schemes. Next part of the thesis was to design a format and a representation of these schemes and implement a simple editor for them. The editor provides functionality to create a new scheme from basic geometric shapes, bitmap images, text labels, etc. Some properties of these objects may be linked to the data sources, so the scheme, in dependence on the data, dynamically changes.
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Using ground penetrating radar in geomorphology
Široký, Jakub ; Křížek, Marek (advisor) ; Engel, Zbyněk (referee)
Ground Penetrating Radar (GPR) is a non-invasive geophysical research method imaging subsurface structures. It expanded widely across geomorphologic investigation during last years because of its speed, low-cost, reliable and large-scale capability. GPR is especially useful in sedimentological studies. The thesis is focused on introducing the basics about the GPR method as it is not well-known in Czech geomorphologic scene. The physical background of the device and the electromagnetic waves is given. A research articles and books recherche helped in creating of a reflection summary amended with Czech terminology and graphic examples. The typical reflection answer of sedimentological features were documented and sorted according to the glacial, periglacial, fluvial, paleolake and slope geomorphologic environments. A sequence of steps for editing and interpreting a radargram was proposed and applied on three model radargrams.
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Application of electrical resistivity tomography technique to detect underground cavities
Kučera, Radek ; Hartvich, Filip (advisor) ; Široký, Jakub (referee)
The electrical resistivity tomography (ERT) method is widely used to detect underground cavities because their air, water or clay infill often has a significant geoelectrical contrast to the surrounding rock. The review part of this study summarizes properties of the method and presents examples of investigation of underground cavities in various geological settings, mainly the crevice-type and karst caves and old mining objects. The case study from the Amatérská cave in the Moravian Karst proved the ability of the technique to detect air and clay filled underground cavities above the depth of 40 m. The resolution of the method is lower at greater depths but some indication of deeply situated Pustožlebská Zazděná and Amatérská caves was captured. Keywords: ERT, underground cavities, caves, Moravian Karst
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Late Quaternary activity of slow-slip intraplate Mariánské Lázně fault as revealed by trenching and shallow geophysical survey; Bohemian Massif (Czech Republic, central Europe)
Štěpančíková, Petra ; Fischer, T. ; Hartvich, Filip ; Tábořík, Petr ; Rockwell, T. ; Stemberk, Jakub ; Široký, J. ; Sana, Hamid
The NNW-SSE trending Mariánské Lázně Fault (MLF) zone is situated in the western part of the Bohemian Massif (Czech\nRepublic, central Europe) where it intersects NE-trending Cenozoic Eger rift. The northern segment of the MLF controls the\nmorphologically pronounced mountain front of Krušné hory Mts. and eastern limit of Cenozoic Cheb basin, which is famous for\nearthquake swarms (max. ML=4.6) and CO2 emanation. We performed 2D and 3D geophysical survey (electric resistivity\ntomography, ground penetration radar) and 3D trenching to look for large surface-rupturing prehistoric earthquake responsible\nfor pronounced moutain range front. Seven excavated and six hand-dug trenches revealed a complex geology and deformation\nat the study site probably as a result of right-lateral transpression during Late Quaternary. Two Holocene earthquakes 1150-590\nBC and 780-1000 AD were inferred from 14C dating of faulted Holocene colluvium with corresponding magnitudes Mw=6.7-7.0.\nThe latter one is the youngest documented surface-rupturing event in central Europe.\n
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GPR data interpretation with use of a combined geoelectrical survey
Široký, Jakub ; Tábořík, Petr (advisor) ; Valenta, Jan (referee)
GPR data interpretation is often difficult due to complex geological environments, reflections ambiguity and time-depth conversion uncertainty. Thanks to the geophysical fields interoperability it is possible to compare results of related survey methods. Radargrams from three model sites were processed and interpreted in an usual way to uniformly amplify all recorded reflections. Results were compared with ERT and EM (DEMP) data within integrated interpretation. GPR data interpretation was extended and new geological and geomorphological interpretations were uncovered. The GPR processing sequence was modified and simplified following outcomes from the integrated interpretation to ease different methods results comparison. Adapting a velocity model to precise time- depth conversion hasn't showed improvements. Key words: ground penetrating radar, electrical resistivity tomography, dipole electromagnetic profiling, integrated interpretation, integrated inversion, GPR processing optimization, sedimentary environment, velocity model
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Study of the DNA recombination mechanisms in plants
Kozák, Jaroslav ; Angelis, Karel (advisor) ; Široký, Jiří (referee) ; Říha, Karel (referee)
DNA double-strand break (DSB) is a dangerous type of DNA damage, but it also serves in controlled increase of genetic variability. The two major DSB repair pathways are homologous recombination (HR) using homologous sequences and non- homologous end joining (C-NHEJ). Two model plants Arabidopsis thaliana (Arabidopsis) and the moss Physcomitrella patens (Physcomitrella) differ in DSB repair strategies. Arabidopsis uses C-NHEJ, however Physcomitrella prefers HR. These plant models are compared on the basis of measurement of DSB and single strand breaks (SSB) repair by comet assay. The half-life of the first rapid phase of the DSB repair is about 5 minutes in both plant species. Although the C-NHEJ is considered as the main DSB repair pathway in Arabidopsis, rapid repair is independent of AtLIG4 and AtKu80, suggesting the existence of the effective backup non-homologous repair pathways (A-NHEJ). In Physcomitrella, the rapid DBS repair dominates in mitotically active cells and is also independent of PpLIG4. Conversely, PpLIG4 is surprisingly involved in the repair of the DNA alkylation damage. An essential DNA ligase of the rapid DSB repair pathway in Arabidopsis is the replication ligase AtLIG1, which is also responsible for the alkylation DNA damage repair, and thus represents a functional homolog of...
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Analysis of the key factors and actors, playing role in successful technology transfer (TT) at the universities in the Czech Republic and new approaches towards effective implementation of the national research and innovation strategies
Řípová, Karolína ; Ochrana, František (advisor) ; Šelešovský, Jan (referee) ; Široký, Jan (referee)
"ANALYSIS OF THE KEY FACTORS AND ACTORS, PLAYING ROLE IN SUCCESSFUL TECHNOLOGY TRANSFER (TT) AT THE UNIVERSITIES IN THE CZECH REPUBLIC AND NEW APPROACHES TOWARDS EFFECTIVE IMPLEMENTATION OF THE NATIONAL RESEARCH AND INNOVATION STRATEGIES" Author: Mgr. Karolína Řípová Supervisor: Prof. PhDr. František Ochrana, DrSc. Institution: Charles University in Prague Faculty of Social Sciences, Centre for Social and Economic Strategies Research group leader:Prof. PhDr. Martin Potůček, CSc. MSc. Specialistaion: Public and social policy Year of defense: 2014 Abstract The research project focuses on process of technology transfer that normally materializes through incremental changes and adaptation of behavior of its key actors. These incremental adaptations in behavior of the key actors then result into bringing the innovation to the market and the society and in a long term support its sustainable development. In perspective of the public policy therefore the technology transfer and its cultivation represents a public interest of a highly interdisciplinary nature, and that is how it is being studied within the research project. Interdisciplinarity of the research problem is further projected into the selection of research methodology that uses approaches of several disciplines. Interdisciplinarity of the research...
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Using ERT and GPR in polygonal patterned ground analysis
Široký, Jakub ; Křížek, Marek (advisor) ; Hartvich, Filip (referee)
Polygonal cryogenic structures cannot be investigated with conventional methods as they could be harmed during measurement. A real3D GPR and ERT non-destructive surveys were used to examine and prove applicability for topsoil covered ice-wedge pseudomorphs and coarse-grained sorted polygons (patterned ground). A list of processing tools and algorithm suitable for such environments was created and tested. The benefits of 3D measurements are illustrated on horizontal slices and pseudo3D visualisation of 3D Cube. Basic morphometry characteristics of both forms were collected. Abilities of geophysical imaging for advanced shape characterisations are discussed, too. The low-frequency measurements gave better results at both sites. Pseudomorphs, 2 wide and up to 6,5 long, were found penetrating depth bigger than 3,5 . Sorted polygons, 2,5 wide in diameter, were depicted locked by stony ring of width around 1 . Sorting depth extends up to 0,54 depth for sure, perhaps more.
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