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Fiscal rules in selected EU countries between 2004-2015: sensible method for consolidation of public finances or fad of politicians?
Veselý, Lukáš ; Strejček, Ivo (advisor) ; Chmelová, Pavla (referee)
The subject of fiscal rules is very topical issue. The rise of public debt in certain developed countries resulted in what is sometimes called "debt crisis". Debt of those countries which is higher than their annual gross domestic product is viewed as unpayable by some economists. The main objective of this thesis has been to prove or disprove hypothesis that the fiscal rules studied in this paper are an effective solution for public finance consolidation. This verification was based on the analysis of fiscal rules functioning in selected countries between 2004 and 2015. As per results of analysis the paper aims to give recommendations for the Czech financial constitution proposal. The actual results of inquiry proved the hypothesis. Well-chosen fiscal rules are the right way towards fiscal consolidation, provided they are observed. Fiscal rules making thus requires an emphasis to be placed on the well-formulated exit clauses altogether with prospective sanctions. The current Czech financial constitution proposal is built on the correctly picked fiscal rule type, although the reference value lacks economic sense and it would not lead, with a high degree of probability, towards fiscal consolidation.
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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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Aspects of the virtualization of higher education and its comparison in the CZ and US
Dlauhá, Dominika ; Šedivá, Zuzana (advisor) ; Pour, Jan (referee)
The topic of this thesis is the evolution of online higher education in the CZ and US, from its beginnings to its current state. Emphasis is placed on describing MOOCs and virtualization in education, ranging from technological, pedagogical and didactic aspects to legislature and finance. A survey was conducted to determine the interest in online courses at the University of Economics, Prague and experience with online learning, resulting in an outline of the future development in this area.
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INFLUENCE OF LASER CUTTING AND PUNCHING ON MAGNETIC PROPERTIES\nOF ELECTRICAL STEEL M470-50A
Bulín, Tomáš ; Švábenská, Eva ; Hapla, Miroslav ; Ondrůšek, Č. ; Schneeweiss, Oldřich
Electrical steel M470-50A belongs to the most often used materials in electrical machines. Due to this fact, it is desirable to know the magnetic parameters after processing raw sheets into the required shape. Basic parameters of mechanical, electrical, and magnetic properties of the sheets are usually obtained from the producer but the magnetic properties are changing in dependence on additional machining processes. The aim of this study is to describe changes in parameters of magnetic behavior after punching, laser and spark cutting of the original sheets. The basic information of structure was obtained by optical and scanning electron microscopy. The magnetic parameters were acquired from the measuring of magnetic hysteresis loops in dependence on saturation fields and frequencies. The results are discussed from the point of view of applied\ncutting technology with the aim to obtain the best magnetic parameters and consequently a higher efficiency of the final product. Results can be used as input parameters in simulation of the electrical machine.
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Sorption and Stabilization of Metals/Mettalloids by Innovative Synthesized Sorbent Amochar.
Ouředníček, P. ; Trakal, L. ; Komárek, M. ; Pohořelý, Michael
Remediation of contaminated soil which is based on stabilization and immobilization of potential\nhazardous substance by sorption materials has been studied intensively nowadays. Biochar – activated organic carbon belongs to this group of stabilizing agents which can adsorb wide range of contaminants, including metals/metalloids. Surface area of the biochars is quite large in general and functional groups (e.g. COO–) can form chelates or alkaline elements on the surface, which is represented by cation exchange capacity. Altogether with the high pH values (7.00 – 10.00), biochars are quite effective sorbents and can adsorb metals/metalloids from the solution (ground water), especially in acidic soils (in the environments affected by intensive mining activities). Sorption\neffectiveness can be increased (especially for As (V) or Cr (VI) sorption) by modification of biochar by various types of secondary oxides. Innovative sorbent AMOchar (AMO + biochar) has been synthesized currently. The product was prepared by adding of biochar to the reaction solution during amorphous manganese oxide (AMO) synthesis. The AMOchar was formed mainly by Mn-oxalates which had coated surface of the pristine biochar. AMOchar composite was able to remove significantly higher amounts of various metal(loid)s from the solution despite the rather high pH of the material. Sorption effectiveness was high not only in case of Pb (II) sorption (almost 99%), and Cd(II) (51.2%), but also a very high amount of As(V), 91.4%. Additionally, both AMOchar composite was able to reduce Mn leaching. This can avoid potential post-contamination caused by the dissolution of less stable Mn-oxalates as observed in the pure AMO.
Fulltext: content.csg -  PDF
Plný tet: SKMBT_22316111113040 - PDF
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Arctic tundra dendrochronology
Lehejček, Jiří ; Svoboda, Miroslav (advisor) ; Monika, Monika (referee)
Historically unprecedented environmental change in the Arctic ecosystems is often given into the context of its past and possible future development. In the region where instrumental meteorological observations are scarce archives need to be investigated in order to address this issues. The comprehensive synthesis one of the archives: long-live circumpolar evergreen Juniperus communis L. shrub is presented here. 20 individuals from southwest Greenland were investigated at the cell anatomy level to understand the ecology of the species and unhide its potential for environmental and climate reconstructions. The findings are as follows:
i) Stop of exponential cross-sectional conduit-lumen widening with increasing age is in contrast with conduit-lumen nature of trees. This indicates that shrubs do not need to saturate their water and nutrient demands via traits of classical hydraulic conductivity law but rather developed different mechanisms. Extreme weather conditions result in prostrate growth form. However, different weather factors probably influence shrub growth differently: While snow and wind act mechanically (a), temperature influences the form of growth physiologically (b). a) So long as the young shrub stem has high resilience to bend back to an upright position after snow melt and so long as it can withstand the wind during the vegetation season it most likely grows upright and the conduit-lumens widen. b) Temperature, resp. freeze-thaw events are responsible for the shrubs preference of safety (finite size of conduit-lumens) over hydraulic efficiency, thus not allowing for more primary growth. All of these (and other) factors are apparently working together and the transition of vertical to more horizontal growth is gradual. As a consequence, the conduit-lumen sizes may not have to be further increased (due to ecophysiological restrictions possibly also must not) because water is no longer transported against gravity.
ii) Observed age/growth trend has to be taken into consideration for further employment of the wood anatomical parameter in paleoenvironmental studies. That is, shrub cell parameters can only be used for this purposes if correctly detrended. This allows for more accurate as well as longer reconstructions because youth trend was often neglected in reconstructions based on shrub annual-rings.
iii) The south-western Greenland Ice-Sheet (GrIS) melt rates reconstruction is presented for the whole 20th century. This part of GrIS is considered as the most active. According to the presented reconstruction current GrIS melt rates are not uncommon for the last century being comparable to first decades of 20th century. This finding is particularly important contribution to the debate on Atlantic meridional overturning circulation (AMOC). Too high fresh water inputs into the Northern Atlantic from GrIS melting may slow down or even stop the AMOC which would result in more continental climate in Europe. Presented results indicate that this threshold lies higher than observed current melt rates of GrIS.
Fascinating Juniperus comunnis species has shown to be able to address many ecological as well as environmental open questions and due to its longevity and abundant distribution has a great potential to become an important player in the Arctic research.
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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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Corrosion behavior of plasma coatings CuAl10 and CuAl50 on magnesium alloy AZ 91
Kubatík, Tomáš František ; Stoulil, J. ; Stehlíková, K. ; Slepička, P. ; Janata, Marek
The most common magnesium alloy AZ 91 is widely used as a structural material, but its use is limited at higher temperatures and high humidity. Plasma spraying is a technology that allows to prepare protective metallic and non-metallic coatings on a wide variety of substrates including magnesium and its alloys. In this study, CuAl10 and CuAl50 were plasma sprayed on magnesium alloy AZ 91 with the aim to study corrosion resistance of the plasma sprayed coatings. The corrosion resistance of layers was evaluated by the method of electrochemical potentiodynamic measurement as well as long-term corrosion tests in a condensation chamber with 0.5 mol\nNaCl at the temperature of 35 °C for 1344 hours. Layers with 1, 2, 5 passes and passes of CuAl10 with the thickness ranging from 75 to 716 mm and CuAl50 with the thickness ranging from 64 to 566 mm were prepared. The increased corrosion velocity was observed in the case of thin layers of 2 and 5 passes due to the development of a galvanic corrosion couple. The CuAl10 layer prepared with ten passes has an outstanding corrosion resistance.
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Frequency stabilized semiconductor laser source for high-resolution interferometry
Řeřucha, Šimon ; Hucl, Václav ; Holá, Miroslava ; Čížek, Martin ; Pham, Minh Tuan ; Pravdová, Lenka ; Lazar, Josef ; Číp, Ondřej
We have assembled an experimental iodine stabilized Distributed Bragg Reflector (DBR) diode based laser system lasing at a wavelength that is in a close proximity to the wavelength of a stabilized He-Ne lasers traditionally used for metrological applications (λ=632.9 nm in vacuum). The aim was to verify whether such a system could be used as an alternative to the He-Ne laser while yielding wider optical frequency tuning range, higher output power and high frequency modulation capability. We have measured the basic characteristics of the laser source and then we have compared the performance of the laser system with that of a traditional frequency stabilized He-Ne laser with a series of experimental arrangements similar to those usually found in laser interferometry and displacement metrology applications. The results indicate that DBR diode laser system provides a good laser source for applications in dimensional (nano)metrology since it provides more output power and advanced tunability options than stabilized He-Ne lasers while maintaining fundamental requirements such as the frequency stability, coherence length and also a defined traceability.\n\n
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