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Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.
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Investment Decision Making of State and Local Governments
Kula, David ; Fotr, Jiří (advisor) ; Ochrana, František (referee) ; Potluka, Oto (referee)
The topic of this dissertation thesis is collection, analysis and evaluation of information about investment decisions making within public administration bodies. The investment decision making is examined in relation to allocation of public funds on investment activities and projects. The main goal of this thesis is to analyze and evaluate the current status of the investment decision making within the public sector. Subsequently the goal is to offer new or updated knowledge related to these issues, and bring recommendations to improve the investment decision making of public administration bodies. At first, there are described current knowledge in the field of investment decision making. This is followed by an analysis of assessment methods used for evaluation and selection of investment projects. The work is completed by recommendations for investment decisions making in the form of a normative model. The model should increase benefits of public investment expenses for society. There are used data obtained through a questionnaire survey of 430 subsidized firms, 169 state organizational units and state funds and 130 cities, boroughs and counties. Another important source of information was secondary data of selected ministries and agencies, legislation and literature.
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Using of the Care benefit by Users of Social services
ŠINÁKLOVÁ, Marie
The bachelor thesis deals with the widespread social benefit, the attendance allowance and problems associated with it, which implies the main objective of this work, to find out how or what for this allowance is used. This thesis consists of a theoretical and a practical part. In the theoretical part I focused mainly on the purpose, the principles and basic functions of the allowance. I have also described who is and who is not entitled to the allowance, and when such entitlement may extinguish. In this part, I also focused on what the allowance is intended for and what it has to be properly utilized for. Furthermore, I mentioned in my thesis the inspection in accordance with the Social Services Act and the means of protection applied by the state in order to prevent the abuse of the allowance. In the theoretical part, I also mentioned the history of this allowance when it still was an allowance for attending a close person. Due to the fact that the attendance allowance is intended for people who are disadvantaged in some way, I also put a chapter on disability into the theoretical part, where I gave a definition of disability, its types and forms or for example specific needs that result from such disability. In the second, practical part, the qualitative research method was applied. Data collection was conducted by questioning using the technique of a semi-controlled interview. Interviews were conducted with six communication partners that I have selected using the "snowball" method, so called accretion. The aim of this thesis was mainly to determine how or what for the attendance allowance is used by ist beneficiaries. Whether the amount of the attendance allowance is sufficient for its users to cover the costs of providing the social service. Whether users because of the low value of the attendance will be required to limit their individual needs and interests in some way. Whether users have identified some changes after the amendment of the Social Services Act. For the above objectives I tried to get the answers needed to solve the respective issue.
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Depositary Services
Helcl, Tomáš ; Janda, Karel (advisor) ; Veselá, Jitka (referee)
The thesis deals with the functioning of depositories in the enviroment of the Czech market from the perspective of legislative and practical. The introduction is devoted to directives that make up a harmonized legal framework and the Czech legislativ, which specifically prescribes behaving of depositories. The main part is devoted to the depositary functions, such as operating in the Czech market conditions. This part of work is focused not only on the distribution of the depositary market, but also on the collected amount of the fees, the efficiency of regulation in the real market enviroment and in the importace of depositories in the Czech market. The final section is devoted to the findings, including the final assessment of the depositaries. As a first of its kind, this thesis gives a comprehensive view of activity of depositories and their importace for the Czech market, as the depositaries represent entities that control whether funds act in accordance with the legislation. Depository oversees as to prevent fraud and to qualified investors or collective investment contributed to the further development of the capital market, which is necessary for the further development of all economic sectors.
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Food supplements and iodine supplementation breastfeeding women
IVANOVÁ, Markéta
Iodine is a trace element that is essential for the production of thyroid hormones triiodothyronine and thyroxine. Iodine deficiency had in the past result in many serious diseases and disorders. At present is in the Czech Republic considered mastered. However, Iodine deficiency are vulnerable to specific groups of the population, including pregnant and nursing women, because of their need and the recommended daily dose of iodine is increased. Breastfeeding women should receive adequate amounts of dietary iodine for optimal saturation for themselves and their child. Otherwise, exposing themselves and their child risk of diseases and disorders of iodine deficiency. Increased supply of iodine can be replaced by eating foods rich in iodine. In the event that you cannot increase intake of iodine - rich food preferences in iodine, there are various supplements that contain iodine. The aim of this thesis was to evaluate the intake of iodine supplements and supplements in nursing women and breast-feeding women to assess the awareness for greater needs of iodine and food iodine sources. There were set up the three research questions: How many nursing women used to supply iodine supplements and supplements?, What is the awareness of breastfeeding women need more iodine? and What is the awareness of breastfeeding women about dietary sources of iodine? A quantitative research strategy was used for the implementation of the research. The method used for data collection was made by an anonymous questionnaire. A questionnaire was handed in a printed copy to pediatricians and gynecologists in the southern Bohemia. With the doctors help were invited nursing women to fulfill the questionnaire. Part of the women was invited to complete the questionnaire directly. The research sample consisted of 117 female respondents. The research shows that 62 % of breastfeeding women know why it is important to increased need for iodine during lactation. But only 9 % of women know all the risks of iodine deficiency on the mother mentioned in the questionnaire and only one new mother knows all risk of iodine deficiency for infants listed in the questionnaire. The recommended daily intake of iodine properly reported or estimated 40.2 % of women. It turned out that 46 % of respondents from the research group used food supplements and supplements containing iodine. Each of these respondents used only one preparation with iodine. The most commonly used products were: GS mamavit, a Smart baby and Femibion 400 and Gravital. 43 % of respondents had used a dietary supplement containing iodine from the beginning of pregnancy and in 57 % of the respondents were informed about food supplements through a doctor (gynecologist, pediatrician). The results showed that awareness of breastfeeding women about food sources of iodine is not good. 67 % of women know that settlement higher needs iodine during lactation is possible by eating foods rich in iodine, but all food sources of iodine in the questionnaires (sea fish, seafood and seaweed, iodized salt, and milk and dairy products) registered only one respondent. 39 % of women known as a rich source of iodine, seafood, seafood and seaweed, iodized salt , but none of them knew that the rich and a good source of iodine is also milk and dairy products. Based on the results of the work would be desirable to issue educational print disabled educational material that could be used to increase awareness of not only women who are breastfeeding, pregnant women as well as the higher of the recommended daily dose of iodine and what foods to include in your diet in order to pay the increased intake of iodine. Provide information on supplements containing iodine, which can add missing quantities of iodine, what products are available and what are the currently preferred by nursing women.
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Population genetic analysis of Old Kladruber horse
Vostrá Vydrová, Hana ; Majzlík, Ivan (advisor) ; Karel, Karel (referee)
The Old Kladruber horse, along with the Lipizzaner horse, Andalusian horse and Lusitano horse, is of the original Italo-Spanish type. The Old Kladruber horse is kept in two colour varieties (grey and black). Because the population is closed, there is a concern about the loss of genetic variation. The genetic diversity and population structure were analysed in the Old Kladruber horse breed based on the pedigree information of animals that were registered in the Studbook to identify factors that may have affected the genetic variability of the breed. Pedigree records collected from 1729 to 2013 contained information on 7971 animals that were used in the analyses. The pedigree depth was up to 33 generations, with an average of 15.1 complete generations. The effective number of founders and ancestors contributing to the current genetic pool was 92.69 and 17.16, respectively. The average values of the inbreeding coefficient were as follows: 13% (with a maximum value of 29%) for the reference population (individuals that can currently take part in reproduction, n=612), 11% for the grey variety (with a maximum value of 25%) and 15% for the black variety (with a maximum value of 29%). The proportion of inbred animals was high (99%). The average rate of inbreeding in the reference population was 1%: 0.8% for the grey variety and 1.1% for the black variety, and the respective estimates of the effective population sizes were 52 for the reference population, 62 for the grey variety and 45 for the black variety. The estimated percentage of genetic diversity lost due to non-random mating within subpopulations and the reference population was 1.0, 1.0 and 1.2%, respectively. The total loss of genetic diversity in the reference population, in the grey variety and in the black variety was 11%, 13% and 17%, respectively.
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Freezing technology of bull sperm in relation to its survivability and fertilization ability
Doležalová, Martina ; Stádník, Luděk (advisor) ; Jiří, Jiří (referee)
The aim of optimalization the insemination doses production is to provide the highest fertilization ability of spermatozoa during the demanding proces of processing fresh semen and its subsequent cryopreservation. Temperature changes causes spermatozoa damage during the cooling and freezing. Spermatozoa is exposed to cold shock and many others limiting factors, which leads to cell death and therefore to decline of fertilization ability of thawed insemination doses. For increasing spermatozoa resistance, exactly the plasma membrane resistance against cold shock was fraction of egg yolk LDL cholesterol (low density lipoprotein) at various concentrations into the comercially produced diluents added. It is believed that LDL acts possitively to plasma membrane and helps to maintain the fertilization ability of spermatozoa after thawing. Following step in the proces of insemination doses production is slow cooling of diluted semen and equilibration, when the straws are store at cooling box for 30 minutes to 240 hours. This period is necessary to penetrate of certain diluent components into the spermatazoa also maintain the balance between their intracellular and extracellular concentration. Also important is subsequent freezing temperature gradient of insemination doses. The most suitable freezing method is based on computer controlled temperature decline in freezing chamber which allows the precise control of ice crystals formation that could tear and kill the cell.
During 2012 to 2016 was repeatedly collected semen from the group of breeding bulls (n = 27, Holstein and Czech Fleckvieh breed) at AI centre. Semen which fulfill the standard entrance conditions in first step was evenly into several parts divided. For dilution the three types of comercially diluents AndroMed, Bioxcell and Triladyl with and without LDL addition were used. Into the diluents AndroMed and Bioxcell the concentration of LDL 4 %, 6 % and 8% into the dilent Triladyl 6 %, 8 % and 10 % was added. Diluted semen was filled into the glass capillares with volume 0,1 ml and temperature +4 °C. Subsequently the sample was placed to cold bath (0°C) for 10 minutes. Then the volume of capillare with physiological solution (37 °C) was mixed and for next 120 minutes was incubate. The effect of cold shock to proportion of live spermatozoa was evaluated by using Eosin and Nigrosine staining technique during heat test of spermatozoa survivability after spermatozoa heating and after 120 minutes of incubation.
The more suitable semen diluents which provide the higher spermatozoa resistance against cold shock were AndroMed and Bioxcell. Together the possitive effect of LDL addition into the diluents to lower decrease of proportion of live spermatozoa during heat test was found (P<0.05). The most suitable LDL concentration which had a favorable influence at spermatozoa resistance against cold shock was 6 % in diluent Bioxcell. Values of the proportion of live sperm were higher at the beginning of the heat test (+1.31% to + 3.2%) and after 120 minute incubation (+5.82% to +8.41%) compared to other diluents with and without addition of LDL.
In the next step the process of equilibration was optimized, is an important part of insemination doses production. The effect of the length of equilibration for subsequent fertilization ability of spermatozoa was evaluated using spermatozoa motility based of CASA and proportion of live spermatozoa after thawing and during heat survival test lasting 120 minutes (37 ° C). Suitable semen was diluted by comercially used diluent AndroMed based on soya lecithin, filled into the straws (0.25 ml), cooled and equilibrated in cooling box for 30, 120 and 240 minutes and freezed in programmable freezing box applying four types of freezing curves differing in temperature rate decline. There was used standard and by producer recommended 3. phase freezing curve, then 2. phase freezing curve, and 3. phase freezing curve with slower as well as rapid decline of temperature rate in freezing chamber, compared with standard freezing curve. The highest spermatozoa motility was found using 240 minutes of equilibration by +2.72% and +4.58% compared to other lengths of equilibration (P <0.05 to 0.01). The highest proportion of live spermatozoa was found using 120 minutes of equilibration (+6.87 % and +8.68 %). The highest average spermatozoa motility during heat test after thawing was achieved by using 2. phase freezing curve (from +2.97% to +10.37%, P <0.05), also in the proportion of live spermatozoa (from + 4.37% to +8.82%, P <0.01). When evaluating interaction between the length of equilibration and freezing curve (standard 3. phase and 2 . phase freezing curve), the highest average spermatozoa motility and proportion of live spermatozoa using 240 minutes of equilibration by both freezing curves was reached, there was no statistically significant differences. As well as, in all evaluated parts of this study the individual differences between ejaculate of bulls and within semen from one bull (P <0.05) as secondary effect were found.
To maintain good fertilization ability of semen during cryopreservation is necessary to increase the spermatozoa resistance against cold shock using addition of correct concentration of LDL into the commercially used diluents AndroMed and Bioxcell. Subsequently the fertilization ability of insemination dose is influenced by cooling, the length of equilibration and freezing. The length of equilibration 120 minutes and more as well as gentle way of freezing according to freezing curve, which ensures a gradual decrease of temperature in freezing chamber provided the higher average spermatozoa motility and proportion of live spermatozoa.
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Individual human odor as a forensic trail in criminal proceeding made by contact or contactless transmission and its resistance to physical agents
Santariová, Milena ; Bartoš, Luděk (advisor) ; Chmelíková, Eva (referee)
The dissertation thesis consists of four papers that have been published in scientific journals.
Study n. 1
The need to recover evidence from water is quite common in criminal investigation. The article deals with the possibility to collect human scent from such objects and with the ability of specially trained dogs to match such scent samples with scent samples collected from detained suspects. During an experiment, designed as a blind one, it has been proved, that human scent can survive on submerged objects and can be later used for scent identification.
Study n. 2
To collect odors the Czech Republic Police use special fabric sorbents manufactured under the registered mark ARATEX. Before use the fabric sorbent is treated by water vapor sterilization. After the scent identification the sorbent is destroyed. The goal of the study was to verify if the vapor sterilization is effective enough to remove human scent that has already penetrated into the sorbent structure or in other words if the sorbent can be exposed to vapor sterilization and then used again. Specially trained dogs were used to match starting odors with target odors in the line-ups. The results showed that dogs are able to correctly match human odors even after they have being exposed to vapor sterilization.
Study n. 3
The purpose of the study was to determine the temperature at which the human scent is degraded so that a dog would not be able to identify it. In contrast to expectations, eight dogs used in the experiment almost flawlessly identified human scents from five scent donors exposed to temperatures of 100°C, 200°C, 300°C, 400°C, 500°C, 600°C, 700°C, and 800°C. Only two of the dogs were able to identify 5 of 15 scent samples exposed to 900°C. No dog identified a scent exposed to 1000°C. Our study verified heat survivability of human scent far beyond existing expectations.
Study n. 4
We tested the hypothesis that if odor fallout (the release of a human odor onto an untouched object) in human subjects exists, then holding a hand above an absorbent will produce a detectable scent which will be subsequently matched in a detection test by trained dogs. Scents were collected from seven males to sterile cotton absorbent squares. The left hand was used to get the control scent and the right hand served as the target scent. Each experimental subject was sitting and his left hand was laid down on a cotton square for 3 min. The right hand was held 5 cm above another cotton square for 3 min. The scent identification was done by two specially trained police German shepherds. Both dogs performed 14 line-ups and correctly matched the collected scents of all test subjects. The results suggest the existence of human odor fallout, whereby a human scent trace is left by humans even if they do not touch an object.
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Provision of alternative refuse collection for a real estate surrounded by foreign property
Kvapil, Radek ; Štindl, Michal (referee) ; Klika, Pavel (advisor)
The thesis deals with possible ways of drainage and wastewater disposal. The issue of wastewater discharge to the environment has been closely monitored in recent years, and there is an apparent effort to improve the current situation.The dissertation discusses and compares three selected options – access to improved sanitation, building reservoirs and domestic wastewater treatment plant.The final section is dedicated to a comparison of acquisition and operating costs over time and to subsequent evaluation of the most suitable option. For the sake of clarity and assessment of potential solutions, the locality in the administrative area Vysoké Mýto - Domoradice has been selected as a model. The local authorities have been designing a public storm sewer, and given that it is surrounded by land, this issue will need to be addressed.
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