| |
|
Methods of transfer pricing by multinational enterprises in terms of tax administration
BÖHMOVÁ, Dana
The aim of the thesis is the analysis and evaluation of the application of transfer (transfer) the prices used in transactions of multinational enterprises in terms of tax administration. Generally describe the basic principles of the United people, the principle of the arm, the methods of the determination of the transfer pricing and documentation for transfer prices in accordance with the international rules and standards laid down by the Organization for economic cooperation and development, in accordance with the laws and guidelines of the Czech Republic. Furthermore, this thesis seeks to clarify the specific case studies, which are based on the practice of financial management, and the case-law, the effects of the determination of the transfer pricing methods, comparison of their advantages and disadvantages in establishing transfer prices in the Czech Republic. At the conclusion of the thesis summed up the results and recommend the adoption of more appropriate legislation in each of the areas of transfer pricing in the Czech Republic.
|
|
DNA Extraction of Sweet Cherry (Prunus avium L.)
Hřebcová, Kateřina ; Sedlák, Petr (advisor) ; Korecký, Jiří (referee)
Isolation of high quality DNA in satisfactory yield and purity is a fundamental and essential step for all molecular-biological studies and analyses. The process of its extraction can be complicated by many of materials like are polyphenols, polysaccharides, proteins and other metabolites that can be co-isolated with nucleic acids and can act as inhibitors of PCR and cause deterioration of samples for further analyses.
In this thesis, mostly used methods of plant DNA isolation were mapped, and, in experimental part, results, regarded to the yield and purity, of selected plant DNA isolation methods were compared. DNA was obtained from various tissues of Prunus avium L. species, namely from fresh leaves, buds and from frozen embryos of several varieties. Comparison of the two commercial isolation kits (DNeasy Plant Mini Kit by Qiagen and GeneEluteTM Plant Genomic DNA Miniprep Kit, Sigma Aldrich) was the original intention. The first of the kits was replaced by simple and quick DEP-25 DNA Extraction Kit, Top-Bio and the experiment was extended with CTAB DNA isolation protocol, both with and without application of RNase into the protocol.
The results obtained proved quite significant differences between the methods used, both in yield and purity. The original assumption, supported by several studies, that commercial kits not always gain relevant results, regarded to ability to provide pure DNA, was not accurately proven, the assumption that the CTAB protocol can gain satisfactory results according to the DNA yield and purity was proved only with some tissues. The results of the spectrophotometry were supported with polymerase chain reaction (PCR) analyses conducted with the isolated DNA samples and after statistical evaluation were discussed.
|
|
Using of unseparated digestate as a phosphorus source for garden plants
Kujanová, Denisa ; Kulhánek, Martin (advisor) ; Jindřich, Jindřich (referee)
The advent of the modern trend of renewable resources was inevitable culmination of the development of civilization. Mankind learns more about use inexhaustible resources compared to depletion of reserves of non-renewable resources. Providers of renewable energy sources also include a biogas plant, which main function is the production of biogas. Biogas is produced in reactors by process of anaerobic fermentation without oxygen. As input for an agricultural biogas plants organic waste, cattle manure or for example energy grasses are used. The process of biogas production has the leftover of the fermentation at its end, so called digestate. Its composition depends especially on the inputs.
Digestate is a compound with high pH which is very rich not only for phosphorus but also for other nutrients. There are many studies dealing with the theory and practice of using digestate on the field for improving its properties and of other digestate usage. This diploma thesis has aim to explore combinations of unseparated digestate with peat and dolomite limestone with an effort to create a suitable substrate for different types of plants in terms of accessible phosphorus content.
During the experiment following plants were used between the years 2011 and 2015: Gazania rigens, Ocimum basilicum and Mentha piperita. For a control substrates following variants were used: Different types of commonly used growing substrates as the controls; peat combined with unseparated digestate in proportions of 5, 10, 15, 20, 25 % volume. In selected years dolomite limestone was also added in doses of 3, 6, 10, 15 g/l to stabilize pH.
The results of the work show a positive effect of the digestate on the substrate properties as for example pH value (with possible addition of limestone for stabilization) or dry matter. Digestate appears to be a suitable source of phosphorus for plants. In terms of the above-ground biomass yield of plants reached its maximum value at the control substrate Gramoflor. From the tested substrates it was in the most cases the substrate with 10 % digestate (in two years with doses of 6 a 15 g/l). Highest percentage of dry matter reached usually the control substrates.
|
|
Implementation of lean manufacturing and application of Kaizen management in small and middle company
KUBÍČEK, Roman
The thesis deals with the application of the Lean manufacturing and Kaizen ma-nagement in processes of production and logistics management and selected tools and techniques of lean manufacturing and Kaizen management. The research of the imple-mentation of the Lean manufacturing was conducted at the production departments of the company. It is necessary to involve the processes principles.We can say, that the introduction of lean manufacturing principles and application of Kaizen management is a significant competitive advantage. The aim of tools supporting the implementation of the principles of the Lean manufacturing and Kaizen management is the elimination of wasting, improving response to customer´s demands. The keeping of the principles of company culture with the transition from the concept company to concept my (our) company. These principles are applicable to systems in the mass production and the small batch production. The some methods and tools are applicable in the area of services and public administration. We can say, that into each activity can be found reserves which are wasting about the Lean manufacturing. We are able to reduce or eli-minate them with use right tools. The subject of research are a never-ending changes the set up manufacturing processes during the implementation of Lean manufacturing and next application of Kaizen management. The changes which were done was not concern only for new set of material flow, workplace layout, leveling and optimization work, but also changes focused to thinking of people who are involved in these changes or the changes affecting them. To evaluace of the success and applicability of the newly introduced methods were set up measurable indicators and methodology of their eva-luation. The results which are presented are important for the company where the re-search was conducted. The outputs is important for other companies and recommen-dations of general application can help their further development and help to futher de-velop scientic knowledges.
|
|
Issue of the International Trade with Corn in Terms of Import to the Czech Republic
Domčeková, Barbora ; Hes, Aleš (advisor) ; Petr, Petr (referee)
This thesis deals with issue of the international trade with corn in terms of import to the Czech Republic. The target is to predict trends in trade with corn on the czech agricultural market in the world and according to selected criterions. Individual predictions are made using Gretl in future periods in the time from 2016 to 2020, where their essence is to evaluate theoretical and real dates in the development of maize in different years and indicators. The methodology is based on a coherent and deductive procedure. The main methodological framework of the work is structured analysis, which consists of several individual problem-solving stages. They are applied to the case method commodity studies, comparison, description of technical texts, reasoning and logical prediction. Processing the theoretical part of the study follows from legal standards, professional literature, articles and sources of printed and electronic character.
In conclusion, it was found that the years 2017 and 2018 will develop in the individual indicators diversely, unstable. However, future prospects expect stabilization of business development with corn on the czech agricultural market until 2019. Year 2020 will bring negative development in trade with corn because of high prices. The productive year in the world was predicted in 2016 due to rising consumption and also production.
|
|
Optimizing the shape of the mower´s cover in terms of airflow at different arrangement of blades
Mihula, Lukáš ; Novák, Petr (advisor) ; Chyba, Jan (referee)
The aim of this thesis is to create a contemporary overview on the issue mulching using contemporary Czech and foreign literature. In the chapter Mulching is described in this technology and distribution mulchers and theoretical principle of their function and possible uses. The section Methodology already contains the actual description of the construction of the model shredder Vertical axis and a theoretical description of the pressure measurement using pressure strips on the mower housing. The actual results of the measurements and their interpretation, see chapter "Measurement Results". Subsequent comparison of measured values is described in Comparison of results. In the last chapter, Economic assessment is a calculation of unit costs set mower with energy means.
|
|
Heat-emission characteristics of the energy compost for small combustion plants
Bučinský, Václav ; Malaťák, Jan (advisor) ; Bradna, Jiří (referee)
The aim of this thesis is to get acquainted with the problems of biological and energetic use of compost. Emphasis is placed on the technology and features of the energy compost, which is intended for combustion, gasification or pyrolysis. The work presents characteristic properties and composition of solid biofuels. There are characterized pollutants, including hazardous properties. There are also mentioned legislative conditions, particularly in the area of emission limits and fuel quality in terms of air protection. Further, a description of the main design features of a small grate combustion plants.
The second part of the thesis contains a comprehensive analysis (elemental, stoichiometric, heat emission and economic) of selected samples of solid biofuels. Based on the analysis, the samples were evaluated and assessed whether they comply with emission standards and fuel quality requirements in terms of legislation. Analyzed fuels have been characterized and it has been proposed the use of appropriate energy for small combustion facilities.
|
|
Installation and operation of photovoltaic power plant
MERTLÍKOVÁ, Petra
In my dissertation I describe the photovoltaic power plant on the roof a family house, the conditions of connection to the electricity network, the electricity consumption and I state in detail the technical specifications of this solution. Moreover, I give details of price quotation plus estimated quantity of produced electric power. Besides, I pay attention to the investment efficiency. Main part of the dissertation is devoted to the analysis of produced electric power for the period from 1.1.2010 till 31.12.2010 for each quater of the year seperately. The above mentioned study implies that the photovoltaic power plant meets in so far all requirements and the investment should be returned in approximately 9 years. The aim of the dissertation is to judge the photovoltaic power plant with respect to its installation, operation and return on investment.
|
|
Heat sources for low temperature heating systems
Vyskočil, Petr ; Adamovský, Radomír (advisor) ; Neuberger, Pavel (referee)
The goal of this bachelor´s work is to analyse heat sources which is suitable for low temperature heating systems and to descript of main principles and kinds of this heating. The work is divided in five main parts. The first (most extensive) part is description of the history of heat pump, its principle, working substances and basic sources of low potencional energy. The second part of the work is explanation of principles of condensing boiler and natural gas combustion with regard to combustion efficiency. Basic structural elements are included in third section of this work. Next section is discusion of the author´s view on this issue. Is evident from this work that none of this heating system is better in term of advantages and disadvantages. But intension of thist work is primarily description of this advantages and disadvanages.
|
guest ::
