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Tax Implications of Company Conversions
Ligasová, Michaela ; Zeráková, Petra (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on the transformation of business companies. The theoretical part deals with individual types of transformations, and especially their accounting and tax implications. The practical part of the thesis deals with the most common cases of company transformations, namely mergers and divisions. The last part of the diploma thesis contains practical examples and their evaluation.
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Model Ranges Analysis of Wheel Loaders
Durna, Pavel ; Pokorný, Jan (referee) ; Kašpárek, Jaroslav (advisor)
The bachelor thesis deals with the division and parameters of the wheel loaders. Nowadays, there is an important representation of the bigger or smaller producers of the wheel loaders at the market. According to the size, weight and machine performance of the machine (wheel loader) is there a group of compact wheel loader, which is excelent because of manipulation, and a group of heavy line wheel loaders, which are usually used in quarry etc..
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Small hydro-power plant
Jedlička, Rostislav ; Pospíšil, Jiří (referee) ; Fiedler, Jan (advisor)
Rostislav Jedlička: Small hydro power plant. Bachalor's work of bachalor's studies of 3th year. School year 200/2008, educational gruoup 3P/12. FSI VUT in Brno, institute of energy, department of energy and proces equipment, December 2007. This project, which has been elaborated in frame ofbachaleor's studies department of energy and proces equipment is submitting the desing of Small hydro power plant. Contains of this work is recherche small hydro power plants, count existing SHP, optimalization and evaluation of operation.
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Výkonnost obchodních společností v kontextu jejich přeměny
Kocmanová, Klára
The aim of this thesis is to formulate recommendations for business companies in the area of spin-off by merger in the Czech Republic, which may have positive impact on the performance of the transforming and the recipient company. After defining the theoretical framework of company transformations, focusing on legal, tax and accounting aspects, these findings are applied to a specific limited liability company. The effects of the spin-off on the performance of the transforming and the recipient company were evaluated based on the established financial ratios. Finally, proposals and recommendations were formulated which will serve both for the next intended spin-off of the specific company and for other companies planning to transform by spin-off.
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Perception of the "culture wars" concept in American media
Šimek, Jan ; Just, Petr (advisor) ; Charvát, Jakub (referee)
American society is going through an era of deep social and political divisions. At the forefront of this deepening divide are the so-called culture wars, an umbrella term for a set of narratives around cultural and social issues that both sides of the conflict use to advance their political goals. This thesis aims to determine how much space culture wars themes occupy in the production of selected American media outlets, how these themes are projected onto their audiences and how this influences the audience's trust in the mainstream media. The first part of the thesis presents the methodology used in collecting and evaluating the data used in the research for this thesis. The theoretical section also defines concepts and terms related to the topic of the thesis. The practical part of the thesis will then focus on the evaluation of the data from the questionnaire survey conducted among American media consumers between May and June 2023.
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Protection against weapons of mass destruction in the Army of the Czech Republic.
MYSLÍK, Karel
The bachelor thesis describes chemical warfare agents. The theoretical part contains general characteristics of weapons of mass destruction and combat, chemical, nuclear and biological weapons. Features classification, types, and effects of chemical warfare agents. This part is followed by a chapter that describes the history and development of chemical warfare agents before and after 1989. The following is the area of chemical warfare agents, which describes the means of protection of respiratory organs, body surface and means of detection of these substances, which are in currently used for all-army units of the Army of the Czech Republic. The next part of the work is devoted to the area of providing first aid in the event of being hit by a chemical warfare agent. Defines the history, means of antidotes and the decontamination process. The last chapter presents the legislation on weapons of mass destruction, which highlights some important documents concerning the ban on the use, possession, production, storage and proliferation of all types of weapons of mass destruction. These are the Geneva Protocol, the Treaty on the Non-Proliferation of Nuclear Weapons and the Biological and Chemical Weapons Conventions. The second part of the work contains analytical research, which dealt with the current readiness of professional soldiers in the units of the Army of the Czech Republic. A form of questionnaire survey was chosen to carry out the research, where several specific questions dealing with this issue were created for the area of protection against weapons of mass destruction. The aim of creating the questionnaire was to find out the current knowledge of the soldiers of the Army of the Czech Republic and to obtain an answer to the research question whether the Army of the Czech Republic is adequately prepared for the threat in the form of weapons of mass destruction. Two hundred and forty professional soldiers from four military units took part in the research survey. The results of the survey were processed into tables and then graphically represented. The conclusion summarizes the issues and knowledge in the field of weapons of mass destruction in the Army of the Czech Republic.
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Analysis of generational differences in public opinion on the disintegration of Czechoslovakia
Kukačka, Jakub ; Klípa, Ondřej (advisor) ; Kocián, Jiří (referee)
In this thesis named "Analysis of generational differences in public opinion on the disintegration of Czechoslovakia", I am focusing on documenting the moods of the Czech citizenry in the period from 1990s to present day. The main force behind the dissolution were the political elites of both successor states which acted without consulting the citizens of both republics who were mostly supporting the proponents of the continued existence of the federation, according to public surveys of that time. However, since the dissolution of the shared state, the public's attitude has significantly changed and major role in these changes plays generational composition of a given society. In the 30 years, since the dissolution, new generations have established themselves. Therefore, it is more than appropriate to compare these moods and their changes and try to identify the causes behind them. The result of this work should be a basic historical overview of the final stages of the CSFR, a mapping of the development of the public opinion on this event, a comparison of that development and identification of possible generational trends.
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Dissolution of Czechoslovakia in 1992
Křivánek, Adam ; Lovaš, Karol (advisor) ; Gulda, Jana (referee)
My bachelor thesis deals with the dissolution of Czechoslovakia in 1992. Its main part is a radio podcast with a total length of twenty-five minutes and fifty-two seconds, and it aims to bring the complex subject matter to generations born after the events of the early 1990s. In the output, however, I do not only focus on events closely associated with this particular historical period. Instead, from the position of a narrator, based on the knowledge of a high school student, I go through the history of the Czech and Slovak Republics. In doing so, I am looking in particular for the causes and consequences of the dissolution. But in order to avoid plain and boring narrative, my speech is supplemented by numerous archive records and background music. In addition, the podcast is interspersed with answers to my questions from the relevant experts. In an interview recorded especially for this thesis, a historian clarifies key historical contexts and a former high-ranking politician outlines the moods that moved society at the time. A theoretical section also accompanies the work. One of its purposes is to explain what the term podcast means and why I have chosen this particular format. Another is to place the relations between the Czech and Slovak nations in the necessary historical context. Thus, the...
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Tax Implications of Company Conversions
Ligasová, Michaela ; Zeráková, Petra (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on the transformation of business companies. The theoretical part deals with individual types of transformations, and especially their accounting and tax implications. The practical part of the thesis deals with the most common cases of company transformations, namely mergers and divisions. The last part of the diploma thesis contains practical examples and their evaluation.
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Introduction to Order Statistics Theory
Hanuš, Antonín ; Kulich, Michal (advisor) ; Klebanov, Lev (referee)
This thesis deals with the theory of order statistics. Its aim is to summarize the basic knowledge concerning the distribution of the order statistics of random variables that are absolutely continuous with respect to the Lebesgue Measure and afterwards use those order statistics for some specific distributions. The first chapter describes the derivation of the density and distribution function of order statistics in several ways as well as dealing with some functions of order statistics and their conditional distribution. The second chapter is devoted to the moments of order statistics and formulae for their calculation and to the relations between them. In the conclusion the previous theoretical findings are applied to the uniform, exponential and normal distributions. 1
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