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Mergers of companies from accounting and tax view
Hlaváčová, Lucie ; Filipová, Vladimíra (advisor) ; Volc, Jan (referee)
Bachelor thesis Mergers of trade companies from accounting and tax perspective is divided into two parts: theoretical and practical one. Theoretical part include two chapters. The first chapter briefly describes legal regulations of mergers. The second chapter decribes their accountig and tax aspects. Practical part applies theoretical knowledge from previous chapters on the actual examples. The primary objective of this thesis introduces accounting and tax aspects of mergers and show them on the practical examples.
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Consumer Credit in the Czech Republic from the Client’s Perspective
Huleš, Matěj ; Hejda, Jan (advisor) ; Kaczor, Pavel (referee)
The aim of the thesis titled Consumer Credit in the Czech Republic from the Client´s Perspective is the analysis of the offer of consumer credit loans in the Czech market and an explanation of the basic problems of consumer credit. The first part explains basic information and theoretical concepts related to the issue. In the second part of the thesis, these concepts are put into practice and two model examples are used to explain the procedure for selecting a credit product that will meet the consumer´s needs. The section deals with the comparison of these products. Credit loans are subjected to the comparison in terms of total costs and sub-parameters of the loans, which affect the costs. Following the results of the comparison, the conclusion contains practical recommendations for consumers. The thesis results in a comprehensive educational text that will help anyone interested in consumer financial products to make their choice.
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The issue of church restitutions in Czech Republic
Novopacká, Zuzana ; Louda, Tomáš (advisor) ; Matula, Miloš (referee)
This bachelor thesis deals with the issue called church restitutions and the topic of the separation between churches and the state in the Czech Republic. Its main goal is to provide a comprehensive view on this controversial theme. The theoretical part provides basic definition of related concepts and contains a historical analysis of church property. The practical part consist of analysis of the Act. No. 428/2012 Coll. and highlights its strengths and weaknesses. It also contains some examples of contentious cases dealing with the return of church property. Based on this bachelor thesis we can say there is a many irregularities and critical points of adopted Act and we may find this topic very debatable.
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STRAIN ENGINEERING OF THE ELECTRONIC STRUCTURE OF 2D MATERIALS
del Corro, Elena ; Peňa-Alvarez, M. ; Morales-García, A. ; Bouša, Milan ; Řáhová, Jaroslava ; Kavan, Ladislav ; Kalbáč, Martin ; Frank, Otakar
The research on graphene has attracted much attention since its first successful preparation in 2004. It possesses many unique properties, such as an extreme stiffness and strength, high electron mobility, ballistic transport even at room temperature, superior thermal conductivity and many others. The affection for graphene was followed swiftly by a keen interest in other two dimensional materials like transition metal dichalcogenides. As has been predicted and in part proven experimentally, the electronic properties of these materials can be modified by various means. The most common ones include covalent or non-covalent chemistry, electrochemical, gate or atomic doping, or quantum confinement. None of these methods has proven universal enough in terms of the devices' characteristics or scalability. However, another approach is known mechanical strain/stress, but experiments in that direction are scarce, in spite of their high promises.\nThe primary challenge consists in the understanding of the mechanical properties of 2D materials and in the ability to quantify the lattice deformation. Several techniques can be then used to apply strain to the specimens and thus to induce changes in their electronic structure. We will review their basic concepts and some of the examples so far documented experimentally and/or theoretically.
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HYDROGEN ABSORPTION IN A-Co30Fe55B15
Čermák, Jiří ; Král, Lubomír ; Roupcová, Pavla
Hydrogen solved in amorphous alloys (AAs) influences their magnetic characteristics. AAs are also perspective\nas additives that can improve hydrogen storage kinetic in certain types of ball-milled hydrogen storage\nmaterials (HSMs). Therefore, knowledge of hydrogen solubility and hydrogen sorption kinetics in AAs are of a\ngreat importance for aimed design both AAs with optimal magnetic parameters and HSMs with desired sorption\ncharacteristics. In the present paper, amorphous alloy Co30Fe55B15 (an example of the type a-TM1xTM2y Bz ;\nTM - transition metal) was investigated. Hydrogen concentration c H was measured by Sieverts method in\ntemperature interval from T = 150 °C to T = 350 °C under hydrogen pressure p up to 6 MPa. It was found that\nc H was an increasing function of p and its maximum value was typically 0.5 wt.% H2 at 350 °C and 6 MPa.\nHowever, when the alloy was preliminary hydrogen charged (PHC), the pressure dependence of total c Htot in\nthe first absorption cycle(s) is non-monotonous in dependence on PHC conditions. For the sake of comparison,\nthe same absorption characteristics were measured also in Mg2Ni intermetallic that is a common constituent\nin Mg-based HSMs. Comparing Co30Fe55B15 and Mg2Ni, it was concluded that Co30Fe55B15 shows lower\nhydrogen solubility, but much better absorption kinetics.
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ELECTRON BEAM REMELTING OF PLASMA SPRAYED ALUMINA COATINGS
Matějíček, Jiří ; Veverka, J. ; Čížek, J. ; Kouřil, J.
Plasma sprayed alumina coatings find numerous applications in various fields, where they enhance the properties of the base material. Examples include thermal barriers, wear resistance, electrical insulation, and diffusion and corrosion barriers. A typical structure of plasma sprayed coatings, containing a multitude of voids and imperfectly bonded interfaces, gives them unique properties - particularly low thermal conductivity, high strain tolerance, etc. However, for certain applications such as permeation barriers or wear resistance, these voids may be detrimental.\nThis paper reports on the first experiments with remelting of plasma sprayed alumina coatings by electron beam technology, with the purpose of densifying the coatings and thereby eliminating the voids. Throughout the study, several parameters of the e-beam device were varied - beam current, traverse velocity and number of passes. The treated coatings were observed by light and electron microscopy and the thickness, structure and surface morphology of the remelted layer were determined and correlated with the process parameters. Based on the first series of experiments, the e-beam settings leading to dense and smooth remelted layer of sufficient thickness were obtained. In this layer, a change of phase composition and a marked increase in hardness were observed.\n
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Specifics of social work with clients with drug addiction
HANZALOVÁ, Vendula
The number of people in the population who use addictive substances and develop adverse life situations is still growing. This issue is also connected with social, health and legal problems with which the drug user must deal. In this case, those addicted can look for help to institutions such as a contact centre. The theoretical part is focused on three topics. The first describes the terms of drug addiction, its origin, consequences and forms of support. The work deals with theories that are significant to the work. The last topic concerns the specifics of social work in a contact centre. There are selected core activities and techniques specific to this institution. I set the aim for this paper, which was to answer the question of which theoretical approach is best applied by social workers working with drug addicts. Furthermore I was finding out which are the best examples of good practical training. The results after evaluation showed that social workers cannot tell whether they work according to particular theories. Usually there is eclecticism, which means that they collect different experiences and then apply them to the work. The basis for these is a bio-psycho-socio-spiritual model that takes into account the integral concept of personality and the philosophy of Harm Reduction which is the main point of contact work. The research brought the views of social workers, their recommendations, and techniques that are proven by them, and also describe the pitfalls of their work. In my opinion, this work could serve as a good summary of techniques for new workers who would like to work with drug addicts. My results can also be the basis for further studies and research in this area.
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The GIS support to measures on the ground in case of leakage of liquid pollutant on the road
Kolejka, Jaromír ; Rapant, P. ; Zapletalová, Jana
Accidents on roads associated with the leakage of hazardous substances are one of the major challenges encountered by disaster management. Because of the impossibility of predicting the place and time of the event, then it is necessary in the event of such an accident to proceed in quick succession of steps. They are designed primarily to protect human life and health, and then to minimize to property and environment damage. The paper describes the response to this event using GIS tools and generally available geodata. The simulated accident on the D1 highway near Ostrava is applied as a demonstration example.
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