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Legal aspects of the fight against tax evasion
Liška, Milan ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...
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Design of an Information System Part
Liška, Michal ; Pivovar,, Jiří (referee) ; Neuwirth, Bernard (advisor)
The bachelor thesis focuses on solving the issue regarding enhancing the administration workflow effectiveness at the local election of the representatives. It goes the way of designing a part of the information system – the election application, created in the environment of the MS ACCESS 2013. The thesis is based on the database and information system theories and their use in a production environment. I have used the law normatives of the Czech republic for the organization and election processing based on the specific type of the local authority.
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Vliv konstrukce na užitné vlastnosti traktorů
Liška, Martin
The bachelor thesis deals with the tractor construction, namely with emissions of com-bustion engine, manual and hydromechanical transmissions and regulatory hydraulics. The first part of the bachelor thesis contains the introduction of engines, combustion engine's emissions, emission's regulations and standards and equipment for emission reduction. The second part describes hydromechanical transmissions and hydromecha-nical and tractor regulatory hydraulics. The third part contains the comparisons of group of tractors from 100 to 120 kW and the evaluation of particular groups.
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The system of Fabry-Perot and Michelson interferometer for length measurement with a femtosecond laser
Vémola, Tomáš ; Liška, Miroslav (referee) ; Číp, Ondřej (advisor)
The thesis deals with a design of a comparing interferometer. It concerns a setup of two interferometers, one of them is a Michelson and another a Fabry-Pérot type. This set-up is made to compare results of length measurements simultaneously performed by each of them. In the Theory, basic principles of Michelson and Fabry-Pérot interferometers are described. A special attention is paid to an innovative method of length measurement with tunable lasers and optical frequency comb. In the Practical Part, so-called Pilot Experimental Setup is described. It is a prototype that has been used to perform basic experiments on comparing of the two above mentioned methods. Based on experimental results and practical experience with the Pilot Experimental Setup, a Final Setup is designed. It comes in a form of a stand-alone instrument.
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Experimental stand for rotational heat pipe verification
Liška, Martin ; Sikora, Michal (referee) ; Vlach, Radek (advisor)
This bachelor thesis presents a design of an experimental stand for testing of cooling effects on electrical machines trough rotational heat pipe and mainly with design and construction of experimental stand, that represents rotational heat pipe of real machine rotor. Pipe is heated by means of resistance conductor winding and average temperature on a pipe surface is scanned with a additional parallel winding. Experimental stand was designed for subsequent experiments and for evaluating of rotational heat pipe parameters.
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Vyhodnocení produkce vánočních stromků ze soukromé plantáže
Liška, Matěj
The bachelor thesis deals with Christmas tree production and general economic evaluation of Christmas tree growing on a plantation. It consists of Christmas tree production and also planting, harvesting and selling Christmas trees. Some species useful for growing Christmas trees and particular technological processes leading to successful growing of trees on plantations are described. The thesis contains a market research based on prices of Christmas trees in the Czech Republic and a questionnaire, the aim of which is to explore public attitude to Christmas trees. The results show that 85 % of respondents prefer a real Christmas tree to an artificial one.
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