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Investment Plan Evaluation
Jelínek, Michal ; Nováčková, Eva (referee) ; Luňáček, Jiří (advisor)
The diploma thesis focuses on complex economic evaluation of the investment project regarding the purchase of machining centre. Based on the elaborated literature review are those findings applied to the real investment project. Economic efficiency is calculated using the identified cash flows, discount rate and static and dynamic methods. Subsequently are identified project risks and their significance. In conclusion, the results are summarized and is reported recommendation whether or not to implement the project.
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Substantiation of criminal offences in traffic
Jelínek, Michal ; Jelínek, Jiří (advisor) ; Vočka, Vladimír (referee)
Summary: In the present PhD thesis I report on substantiation in the field of criminal offences committed in traffic, because this subject has been dealt with during my judgement activities performed as a judge of the district court. Substantiation is decisive especially in the proceedings at the adjudication court. Therefore this subject is exemplified by concrete cases of the present judicature and also by concrete data directly of my judicial practice. The subject comprises an extensive area because traffic criminality (or its consequences) concerns almost the whole society even under situation when traffic accidents are very frequent in the Czech Republic. Due to over 160.000 traffic accidents traffic accidents happened yearly, approximately 1 000 people die and over 25.000 persons suffer an injury during the accident. Although not every traffic accident can be considered as criminal offence, it is evident that criminal offences committed in traffic represent by their frequency a significant delinquency. The submitted PhD thesis also presents definition of basic terms of this subject, including those taken as key words in the thesis. Substantiation in the proceedings is thus a legally defined procedure of bodies responsible for penal proceedings the purpose of which is to allow these bodies to obtain...
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Optical fiber sensors and optical fiber splicing
Jelínek, Michal ; Mikel, Břetislav
We present development of new methods and techniques of the splicing and shaping optical fibers. We developed new techniques of splicing for standard Single Mode (SM) and Multimode (MM) optical fibers and optical fibers with different diameters. Together with development these techniques we prepared other techniques to splicing hollow core Photonic Crystal Fiber (PCF) and theirs cross splicing methods.Development of these new techniques and methods of the optical fibers splicing are made with respect to using these fibers to another research and development in the field of optical fibers sensors.
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Design of the optofiber sensor system to monitoring change of length
Jelínek, Michal ; Stehlík, Jiří (referee) ; Mikel, Břetislav (advisor)
The bachelor´s thesis deals with design and verification of optical fiber sensor system for measuring changes of length. This system is designed to shape monitoring of the nuclear power plant containment. The principle of measurement, design and realization of the first version is described in the work. Principle of measurement and functionality of the whole system was verified by measurement of specially prepared reinforced concrete console. The console was prepared in the way to simulate behaviour of containment of the nuclear power plant. Within development of system there were prepared of optical fiber sensors with Bragg´s grattings which are later used for measurement.
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Design of the method to increasing of accuracy of the tunable optical filter optical spectra measurement
Jelínek, Michal ; Holík, Milan (referee) ; Mikel, Břetislav (advisor)
The thesis deals with the method for the improvement of the measurement accuracy in the optical frequency spectra measurements based on tunable optical filters. The thesis starts with the selection of the proper optical filter that is suitable for accurate light spectrum measurement. The selected filter was then used for the design and realization of the measurement system for the inspection of the fibre Bragg gratings. The system incorporates a reference block for the compensation of environmental influences, an interferometric verification subsystem and a PC - based control software implemented in LabView. The preliminary experimental verification of the measurement principle and the measurement system functionality were carried out on a testing rig with a specially prepared concrete console in the UJV Řež. Advanced tests were conducted on nuclear power plant’s containment shape deformation measurement in Temelin.
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Variabilita šířky letokruhu a konvenční hustoty dřeva smrku ztepilého po výšce kmene na Drahanské vrchovině
Jelínek, Michal
An aim of this bachelor thesis was a setting of part earlywood and latewood, a width of tree-ring and a basic density of a norway spruce wood depending on a trunk height. For those purposes were on Drahany highlands singled out four-levels spruces, that grew in an altitude from 600 to 660 m. a. s.From these spruces was cut out ten wheels along the trunk height. Dendrochronological analyse was performed according to a standard dendrochronological methodology. Measurement of tree-rings width and earlywood and latewood was made in a programm Past 4 and WinDendro. A calculation of a maximum amount for the basic density calculation was made according to Olsen's methodology. It was found out that with increasing age of a tree comes slightly reduction of the tree-ring width. Furthermore it was found out that with increasing trunk height rises the tree-ring width and with increasing tree-ring width rises part of earlywood and latewood, while the earlywood width stays the same. Percentage latewood agency in the tree-ring was at about 7,4 to 96,2 %.
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Effect of transfer pricing regulation on permanent estabishment taxation
Jelínek, Michal ; Vančurová, Alena (advisor) ; Izák, Vratislav (referee) ; Vostatek, Jaroslav (referee)
This thesis deals with taxation of permanent establishments and effect of transfer pricing regulation on method of attribution taxable profit to permanent establishments. Firstly, the thesis describes reasons for creation of permanent establishments and analyses how international and local legislation approaches to taxation of their profits. It also examines methods of attribution taxable profit to permanent establishments. Finally, the thesis analyses whether it is possible to use publically available data for determining tax base of "dependent agent" permanent establishment. For this purposes the following methods were used: regression analysis, cluster analysis and logistic regression analysis.
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Tax efficient acquisition structures in the Czech Republic and related case law of the Court of Justice of the EU
Jedlička, Petr ; Frýzek, Libor (advisor) ; Jelínek, Michal (referee)
This diploma thesis is dedicated to acquisitions of companies and analyses their tax aspect under the laws of the Czech Republic. From taxation aspects point of view the thesis also focuses on commercial and accounting impacts of relevant acquisitions. The main objective of the thesis is to identify, quantify and qualitatively assess tax implications for parties participating within the acquisitions. The thesis further aims at identification of legal forms of acquisitions in the Czech law system, the accounting analysis of the acquisition alternatives and analysis of court's practice relevant from taxation point of view. These sub-objectives also define to certain extent, field for analysis and assessment of the tax implications of particular acquisition structures.
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The rate of equivalence of merit benefits
Ruprechtová, Lucie ; Klazar, Stanislav (advisor) ; Jelínek, Michal (referee)
The thesis focuses on the benefits, that can be characterized as dependent on previous earnings. It is pension benefits, sickness benefits and benefits of passive employment policy in Czech Republic. These benefits will be described in terms of construction and elements with influence on equivalence. With this issue is also related to social policy. The aim of thesis is to compare the contributions to social security and state employment policies to benefits received from this system for employees and the self-employed, and compare them in relation to equivalence.
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Advance Pricing Agreements in The Czech Republic and chosen countries
Vítková, Klára ; Francírek, František (advisor) ; Jelínek, Michal (referee)
This diploma thesis operates with advance pricing agreements. In the Czech Republic, advance pricing agreements were implemented in the form of binding rulings in the year 2006. The goal of the thesis was to analyze and compare binding rulings in the Czech Republic and advance pricing agreements implemented in the countries chosen, which were Germany, Slovakia and Poland, with the theoretical concept of advance pricing agreements as stated in OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
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