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Taxes in accounting of taxpayer with a focus on tax personal income
OBERTÍKOVÁ, Lucie
The Thesis is devoted to tax in the tax accounting entity with a focus on the tax on personal income. Aim of this Thesis was the calculation of the tax in a particular tax entity for the last five tax years. I tried to find a better alternative of the tax calculation and optimization by using the calculations. The Thesis is divided into six parts. The first part is devoted to content of the Thesis. At~the second part there are characterized the tax system of the Czech Republic and describe the different elements of the tax on personal income. The next part is described the methodology of calculation of the tax on personal income. Another chapter is devoted to changes in the law relating to income the tax in force since 2014. The penultimate chapter contains application specific tax on the taxpayer.The last chapter is the conclusion, which describes the results. To calculate the tax was chosen an individual, Mr. Miroslav Novotný, which operates in the field of masonry. There are counted and compared to lump tax and actual expenditures for this tax entity. On the end is a summary of these calculations. The conclusion contains a result that emerged from the work and it is suggested there which of the calculation should the taxpayer applied the next tax year.
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Simulated chemical accident associated with the release of phosgene
NOVÁK, Jan
The thesis entitled "Simulated Chemical Accident Associated with Phosgene Leak" focuses on the issue of disasters in general and specifically on chemical disasters associated with leakage of dangerous chemicals. The thesis consists of a theoretical and a practical part. The theoretical part of the thesis is divided into four subchapters. The first subchapter deals with accidents in general, and the classification thereof into natural and anthropogenic contingencies. The subject of the second chapter deals with specification of accidents that occur in the chemical industry. A special focus is given to causes of chemical accidents, among which there are anthropogenic (human factor) and technical causes as well as working conditions and organization of work. As regards classification, chemical accidents are divided into chemical accidents associated with leakage of dangerous chemicals, further accidents with leakage of radioactive substances and those involving oil leaks. With regard to the topic of the thesis, the third subchapter specifically focuses on characteristics of chemical accidents associated with leakage of dangerous chemicals. This is the key part of the theoretical basis of the thesis. The subchapter deals with causes, classification, development, characteristic effects and consequences of such accidents. Factors are also mentioned that affect the spread in the environment of dangerous chemicals leaked as the result of chemical accidents depending on a number of conditions. The fourth subchapter is linked to the preceding chapter in that it provides a brief characteristic of dangerous chemicals. A special focus is given to a comprehensive specification of phosgene. The core of the practical part of the thesis lies in the implementation of research consisting in simulation or modelling of a chemical accident associated with leakage of a selected chemical from a particular chemical plant. For the purpose of modelling phosgene was selected as the dangerous chemical. The company Synthesia, a. s. located in Pardubice, was chosen as the chemical plant in question. The practical part of the thesis aimed at modelling a chemical disaster associated with phosgene leak at Synthesia, a. s. The software tool TerEx, version 2.9.1. was used for simulation. Using this computer program a total of ten contingency scenarios were prepared involving phosgene leaks of different quantities as consequence of a chemical accident at Synthesia, a. s. Another aim of the practical part of the thesis was to assess risks following from the chemical accident. This assessment was made on the basis of the results of the TerEx program in the form of toxic exposure, recommended examination of toxic phosgene concentration within certain distance from the place of leakage, areas of necessary evacuation of the population, and last but not least time dependence of phosgene concentration and accumulated dose within distances of necessary evacuation of the population. The third and also the last aim of the practical part of the thesis was to assess impacts of this potential chemical accident on the health or lives of the population. The results of the modelled chemical accidents involving phosgene leak from Synthesia, a. s. showed that this contingency would especially impact health but not lives of the population. The phosgene concentrations showed only threshold levels (from 10 to 20 mg/m3) that would cause irritation of the eyes and the upper respiratory tract / nasopharynx. Even though the results of the research showed that no serious impacts on the health of the population should occur, the worst possible contingency scenario should always be considered in the event of such chemical accident.
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Analysis and design of intranet structure
Novák, Miroslav ; Pour, Jan (advisor) ; Šedivá, Zuzana (referee)
Nowadays, Intranet is an inseparable part of every company, notwithstanding of their size or field of activity. Both, in my work and personal life, I often come across different intranets that usually do not get a positive response. But they usually have the same source of the problem, which is based on their wrong structure. This is why is chose this topic for my thesis. The goal of my thesis is to perform an analysis of an existing intranet of a particular company and subsequently create a design of the intranet new structure using the card-sorting method. This thesis primarily represents a generalized method of how to proceed during such realization and which areas to look into. Theoretical part of this thesis covers the topics of information architecture and also the term intranet itself, where the most frequent issues I came across in the intranets are pointed out. Practical part covers the analysis itself, where I focus on the structure of the existing intranet, categorization of its content, connections with other systems, customization, permission management, surveys of contentment, and intranet usage. The analysis is performed manually by scanning through the existing intranet of the company, since other methods or approaches could not be applied due to technical limitations or insufficient permis-sions. Based on the outputs of the analysis, web categorizations and the card-sorting method, a design of a structure of the new intranet has been proposed. The design itself is a demonstration of the method how to approach the new intranet design.
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Economic cooperation between China and Sub-Saharan Africa
Šára, Ondřej ; Jiránková, Martina (advisor) ; Sejkora, Jiří (referee)
Building relations with China is a topic of broad and current interest, when it comes to establishing and deepening new economic cooperation between Sub-Saharan Africa and other regions. This thesis analyses current economic cooperation between these two regions with the prevailing emphasis on the African partner. The thesis is formally divided into five chapters. The first two chapters focus on selected theoretical and factual starting points related to the main topic of the thesis, which create a foundation stone for the other chapters. In the third chapter of the thesis, selected statistical data about current trade and investment cooperation between both partners are introduced. The main goal of the following fourth chapter is to analyze real impact of mutual cooperation on the selected country of Sub-Saharan region. The last chapter of the thesis analyses a relatively problematic and widely discussed issue: the classification and allocation of financial flows from China in the Sub-Saharan Africa.
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Selection method of on-premise IT infrastructure conception
Šťastný, Martin ; Gála, Libor (advisor) ; Fortinová, Jana (referee)
The focus of this work is to create a method for the selection of the concept of on-premise IT infrastructure. The document is divided into six chapters, where the first is dedicated to brief introduction and definition of objectives of the work. The second chapter focuses on current state of the problem, which includes research of similar works and definitions of used terms. The third chapter is devoted to describing conceptions as the basis for the fourth chapter, which deals with construction of the method. The fifth chapter is devoted to the verification of the method in a real world environment and last chapter summarizes the whole thesis.
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Řízení IS/ICT se zaměřením na sourcing služeb informačního systému
Šebesta, Michal ; Voříšek, Jiří (advisor) ; Havlíček, Zdeněk (referee) ; Příklenk, Oldřich (referee) ; Král, Jaroslav (referee)
Research on outsourcing has been around for several decades, while recent evolution in the information systems discipline towards ICT service commoditization significantly changes the context of decision-making. Services that are available on-demand via the Internet allow organizations implementing functions they demand in a fraction of time. This trend represents a chance for organizations seeking to use advanced ICT services without a need of major investments. Problem is the current lack of guidelines and tools for managing ICT services and their outsourcing. Given the trends on the ICT service market, it is expected that much of the IT management in the future will encompass the ICT services and utilize service-level structures. Methods currently available are either too broad or encompass only small part of the whole problem. Ad-hoc or unsound decisions in this area might cause major complications in terms of quality, usability, integration, and consequently influence total cost of organizational IT. Organizations need to either revise existing models or propose and implement completely new models to manage their IS/ICT. This thesis deals with the management of IS/ICT with focus on the ICT services outsourcing. It discusses available sourcing models in the literature and links them to the various interconnected areas. Based on these areas, it presents an integrated view on IT outsourcing strategies. Most importantly the thesis proposes an original concept for decision-making about outsourcing of ICT services named the SOURCER framework. This approach utilizes the presented outsourcing strategies, and introduces a complex methodology and decision-making criteria that will assist organizations with selection of ICT services in order to maintain and manage a most suitable ICT service portfolio. The decision-making is based on four essential viewpoints: function, costs, time, and quality. These viewpoints are discussed, individually analyzed, and serve as a basis for further research. The whole framework is developed and validated according to Design Science Research Methodology (DSRM). Individual components are evaluated using a survey among a group of selected IT managers. Proof of concept is then established by a case study on framework use in a real organization. This case study covers strategy specification, business--IT alignment, specifying service architecture and its interconnections, outsourcing, and management of the ICT service portfolio.
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The perspectives of tourism in the Canary Islands (with special focus on Gran Canaria)
Pazderová, Monika ; Abrhám, Josef (advisor) ; Havlíčková, Blanka (referee)
The Bachelor´s thesis is aimed at discussing tourism and analyzing diffferent perspectives of developement in the Canary Islands, namely in the island of Gran Canaria. The goal of this thesis will first be to evaluace the current situation of tourism in Gran Canaria. It is necessary to find the various perpectives of developement for this area, while also assessing strategic proposal plans in order to increase the competitive ability. The theorical section of this thesis is focused on tourism determination, and destination of tourism. In addition, the origin and developement of tourism in the Canary Islands is discussed. The practical part of this thesis is focused on tourism in Gran Canaria; the life cycle is applied to the destination of Gran Canaria, and there is a complete description of the attractions and infrastructure of the destination. Additionally, a SWOT analysis will take place analyzing the strengths, weakeness, opportunities and threats of tourism in Gran Canaria. In the final chapter, suggestions and solutions for tourism in Gran Canaria will be made based on strategic plans from the Canary institutions of tourism.
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Application of Monte Carlo simulations in banking
Boruta, Matěj ; Teplý, Petr (advisor) ; Fučík, Vojtěch (referee)
Currently, banking is exposed to huge market risks. One of those risks is occurrence of negative interest rates in the EU. Nowadays, it is important to use sophisticated and modern measurement tools and approaches to measure and manage banking risks. One of those methods is Monte Carlo simulation. This bachelor thesis is aimed at analysis and prediction of 3-month maturity Prague Interest Offer Rate (PRIBOR) for 3, 6 and 12 months with using Monte Carlo simulations. It was found that this method is suitable for prediction market variables with low volatility. If anybody uses this method, it is necessity to have in mind all pitfalls and assumptions, that this method includes, as an adequate random generated number of scenarios, approximation of correct probability distribution, independence of dataset and not least, as far as possible, to focus on factors generating randomness of market variable and not the prices, that express rather consequences of randomness than its cause. Further, the Monte Carlo prediction was compared with prognosis of the Czech Nation Bank and it was found that Monte Carlo prediction is more accurate for short term predictions. 12-month prediction of Monte Carlo simulation discovered also possible occurrence of negative interest rate at 0,05% level of probability in compare to the Czech National Bank prognosis, where was no negative interest rate predicted.
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Application of creditor´s claim in insolvency proceeding
Vyškovská, Vendula ; Hásová, Jiřina (advisor) ; Kříž, Radim (referee)
This diploma thesis deals with topic called Application of creditor´s claim in to the insolvency proceeding. Attention is paid on handling with this debt in the time between registration and review procedure, on which is this debt validated or rejected. This thesis is also focused on characteristics of each type of debt and their registration. The main focus of this thesis is on analysis of the topic - defects of registrations and its consequences on the creditors claim in insolvency proceeding. Part of this thesis is also detailed analysis of each disclaiming act and each person which can do this act. After that are studied consequences of these disclaiming acts. There is also compared current legislation with the old one and used jurisprudence for law interpretation.
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Diagnostics for Robust Regression: Linear Versus Nonlinear Model
Kalina, Jan
Robust statistical methods represent important tools for estimating parameters in linear as well as nonlinear econometric models. In contrary to the least squares, they do not suffer from vulnerability to the presence of outlying measurements in the data. Nevertheless, they need to be accompanied by diagnostic tools for verifying their assumptions. In this paper, we propose the asymptotic Goldfeld-Quandt test for the regression median. It allows to formulate a natural procedure for models with heteroscedastic disturbances, which is again based on the regression median. Further, we pay attention to nonlinear regression model. We focus on the nonlinear least weighted squares estimator, which is one of recently proposed robust estimators of parameters in a nonlinear regression. We study residuals of the estimator and use a numerical simulation to reveal that they can be severely heteroscedastic also for data generated from a model with homoscedastic disturbances. Thus, we give a warning that standard residuals of the robust nonlinear estimator may produce misleading results if used for the standard diagnostic tools
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