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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Začleňování robotů do pracovních procesů ve zpracovatelském průmyslu Jihomoravského kraje
 Melicharová, Petra
Melicharová, P. Integration of robots into work processes in manufacturing industry of South Moravian region. Bachelor thesis. Brno: Mendel University, 2020. Topic of this bachelor thesis is detecting impacts of robotizing work processes in manufacturing industry of South Moravian region. Purpose of the literary research is to define technological terms used further, then defining manufacturing industry and South Moravian region and connecting these topics to employment matters. Quantitative questionnaire survey is done in the analytical part of paper and from the answers are concluded and outlined benefits and disadvantages of robot’s inclusion into work processes. From conclusion are made recommendations.
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Návrh na zdanění práce robotů
 Pisková, Lenka
The diploma thesis deals with the debated topic of taxation of robot labour. The aim of the thesis was to evaluate the situation on the labour market of the automotive industry and to propose options for the taxation of robot labour. The thesis analyses the automotive industry from the perspective of the 5 most robotized countries in the European automotive industry for the period 2005-2021. The thesis deals in more detail with the impact of robotization on the labour market and the state budget of the Czech Republic, due to the replacement of human labour by robots. The thesis quantifies the total lost revenue of the state budget from the redundan-cies in the automotive industry. And to compensate for the lost state budget revenues and additional expenses, a tax on robot labour is proposed. The proposal includes definitions of the tax entity, tax period, subject of the tax, and three ways of calculating the tax base. The tax rate is also proposed for each tax base. Finally, the various proposals are compared using model examples and the proposal in which the tax base is the so-called imputed wage of the robot is found to be the most appropriate from the point of view of tax collection.
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