|
|
Plumbing Systems for Shopping and Office Centres
Hošek, Petr ; Vrána, Jakub (referee) ; Bárta, Ladislav (advisor)
THE THESIS DEALS WITH PROBLEMS OF SANITARY INSTALLATIONS IN OFFICE BUILDING WITH SHOPS IN THE CITY OF BRNO. THE THEORETICAL PART FOCUSES OPTIONS OF PREPARING HOT WATER. EXPERIMENTAL PART FOCUSES ON DRINKING WATER CONSUMPTION. ANOTHER PART FOCUSES TO OPTIONS OF SPECIALIZATION. THE LAST PART OF THESIS FOCUSES TO SELECTED SANITARY INSTALLATIONS IN BUILDING.
|
|
|
Accounting and tax consequences of the transformations of companies
Hošek, Petr ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The aim of this thesis is on the base of accounting and tax treatment of corporate transformations modeled timelines for each phase of transformation, respectively. merger and spin-off, and test their functionality on the practical example. For the purpose of accomplish this goal was done, especially in the first two parts, the analysis of individual Czech and European professional publications and articles, as well as Czech and European legislation and judicature. For the next parts it was also used comparison of accounting and tax treatment of transformation, respectively. merger and spin-off, modeling timelines for each phase of transformation and their testing on practical example for the purpose of verification of functionality. The conclusion evaluates the usability of modeled timelines for practice.
|
|
|
Determining the Difference in Garage Prices in Olomouc
Valentová, Gabriela ; Hošek, Petr (referee) ; Pertl, Marek (advisor)
This thesis focuses on assessing the differences in prices of garages in various areas of the town of Olomouc. To state the differences two methods were used: the cost-based appraising method and the comparative method. In addition, market price were stated and compared to the administrative one. There were fifteen garages selected for the purpose of this text. In the first part of this work basic concepts are defined. The following part is descriptive and brings the town of Olomouc into focus. Further on, particular ways of appraising are explained. Next, the selected garages are introduced and appraised. In conclusion, based on given facts, the factors influencing prices of garages are assessed as well as the causes of discrepancies between prices stated with the use of different methods.
|
|
|
Usage of NS2 simulator in multicast networks
Hošek, Petr ; Mlýnek, Petr (referee) ; Koutný, Martin (advisor)
The thesis is focused on routing in data network, especially on network method of multicast. The first section closely deals with particular multicast protocols and next with models of multicast, mainly Any Source Multicast and Source Specific Multicast. The main point of this work is implementation of multicast using Network Simulator. On the practical level, two laboratory exercises are included. In this part, readers have the possibility to make sure of reached knowledge of multicast and its implementation in NS2.
|
|
|
OLSR routing protocol for MANET networks in OPNET Modeler simulation environment
Hošek, Petr ; Molnár, Karol (referee) ; Růčka, Lukáš (advisor)
The first part focuses on general routing of computer networks. It describes the importance of routing, basic elements, algorithms and protocols. It also describes the so-called MANET networks, where there are discussed routing protocols in these networks. The next chapter deals with the analysis of routing protocols OSPF version 3 and OLSR protocol. For both protocols basic algorithms, their use and structure are described. In OSPF protocol there is also described historical development and differences between versions 2 and 3. The OLSR protocol properly describes the principle of MPR nodes, which is one of the most important parts of the protocol which differs it from the others. Next there is a brief introduction of a powerful simulation tool OPNET Modeler which allows simulating the operation and behavior of almost any computer network with a very extensive possibility of options for the functioning of the entire network, as well as nodes it selves. The practical part is divided into five parts. The first section describes the structure of process models, the basic elements, variables, and block editors OSLR routing protocol in OPNET Modeler program. The second part is devoted to the ICI data structure, which is used for inter-process communication and verify the creation and reception of messages using this function. The third part deals with the process model of OLSR routing model. There is a description of various blocks and functions involved in its function of protocol and significance. The fourth chapter shows an extension of data unit protocol OLSR HELLO messages to other fields, which is able to transmit a numeric value between neighboring stations, and these values print it in the console. The last block of the practical part is dedicated to creating its own message which is broadcast between stations like part of the OLSR packet messages. This message includes the parameter of actual data traffic rate of each communicating stations. These values are for each station exported to an external file for later processing.
|
|
| |
|
|
Taxation of athletes in Czech Republic
Hošek, Petr ; Finardi, Savina (advisor) ; Slintáková, Barbora (referee)
The thesis is structured as a guide, which has to serve all to better understanding of tax obligations relating to professional athletes. The specifics are discussed from the outset and of them is established the core of this work. I focused mainly on income tax, which is certainly central component of tax obligations of athletes. I applied different rules for revenue situation in accordance with § 6 income from employment and § 7 income from self-employment, of the Act on Income Tax, where I also pointed out significant opportunities for tax optimization and process for its achievement. Following the chapter on the incomes my attention went to an additional tax that will apply to the taxpayer primarily due to the selection of an optimization founding in the text. It is the value added tax, which binds to the athletes as well as all other taxpayers with income from self-employment. Text continues in the final chapter on the issue of income from foreign countries which is more than up to date and should be more than a basic knowledge of the correct application of the legal procedure.
|
|
| |
|
| |
|
|
Analysis of the tax burden in the Czech Republic
Hošek, Petr ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
Bachelor thesis contains an analysis of the development of the tax burden in the Czech Republic since 1993 with insight until 2015, when the new tax reform, which is also the subject of this work, will come into force. The wide range of taxes, we looked within the scope of this work to tax personal income, namely income in accordance with § 6 Income from employment and functional benefits, the Act No. 586/1992 Coll., on income taxes. After describing the relevant changes that have brought tax reforms that took place since 1993 (including the forthcoming 2015), we examined the quantification of the impact of these changes on the model of the taxpayer. The final output of this analysis is the interpretation of data using the calculated effective tax rates, in whose development we can observe the different trends of this magnitude. Also we can observe changes in effects of individual sub-system and the overall tax burden within the income tax and social insurance premiums.
|
guest ::
RSS feed.