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Produkce, spotřeba a míra zdanění lihu v zemích EU
Halama, Lukáš
The bachelor thesis deals with a dependence between consumption and production of spirits and excise tax. Based on this, the thesis examines the occurrence of protectionism in European union which means protection of domestic production and consumption of spirit products against the foreign one. For evaluation of annual changes in excise taxation was chosen period between years 2005 and 2014. Within European union was the dependence researched by regress analysis for year 2013. Because of invariable excise rates was this approach also chosen for testing Finland and Malta for theirs significant changes rates in followed period. Occurrence of protectionism was detected due to testing mentioned above in Finland and Malta. Even though these conclusions were not verified by europe-wide research in 2013.
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Associative electron detachment in collision of negative anion
Dvořák, Jan ; Čížek, Martin (advisor) ; Horáček, Jiří (referee)
Low-energy resonant processes in collisions of electrons, atoms, ions and molecules significantly contributed to the evolution of the early Universe. Much attention has not yet been paid to processes involving lithium atoms and ions. In this thesis, we present the theoretical description of two associa- tive detachment processes of Li with H− and H with Li− within the nonlocal resonant theory. The nonlocal resonant models were constructed from poten- tial energy curves computed by the MOLPRO package of ab initio programs and from electron-molecule scattering data obtained from R-matrix calcula- tions by the UK molecular R-matrix suite of codes. The Lippman-Schwinger equation describing the nuclear motion was solved by the Schwinger-Lanczos algorithm. We developed a new method, which is based on the singular value decomposition method and separates the coupling potential. We predict sev- eral orders of magnitude difference between the temperature-dependent rate constants of the studied collisions at temperatures below 1000 K.
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The Comparison of the Excise Taxes in the Czech Republic and Slovak Republic Tax System
OPATRNÁ, Jana
Thesis on the topic the Comparison of the Excise Taxes in the Czech Republic and Slovak Republic Tax Systém is divided into two parts. Theoretical part discusses the legislative regulation of excise duty on alcohol in these same countries. But it also outlined the EU legislation, from which the national legal standards are based. In the practical part is an analysis of excise duties, focusing on the impact on the economy and the state budget. The thesis is concluded with proposals for legislative action.
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