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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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Specific Attributes of the Czech National Football A-Team
Hüblová, Anika ; Malý, Milan (advisor) ; Velinov, Emil (referee)
The aim of this thesis is to analyze specific attributes and contemporary practice in managing of the Czech National Football A-Team and define a scope for its improvement by using general principles of management. It describes basic general terms of management and in details elaborates on the management of the Czech Football A-Team. It is also focused on main management functions and their practical use with the National A-Team. A significant part of the text describes and analyzes the general management principles such as decision-making, planning, organizing and supervision and their application in the control activities of the Czech National Team. At the end of this thesis the specific attributes of the management of the National Football A-Team of the Czech Republic are listed and measures and suggestions how to improve the management process are proposed.
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The Image of the Artist in Czech Feature Films after 1948
Šlingerová, Alena ; Klimeš, Ivan (advisor) ; Přádná, Stanislava (referee)
After the Czechoslovak coup d'état of 1948, the cultural politics of the Communist Party became the only power that should organize, regulate and evaluate cultural affairs. This brouht radical changes of the status of artists. That artists who belonged to the rank of intellectuals had to follow needs of the new kind of society. They accepted orders from above and their activity was strictly controlled. Proletarian amateurs and folk art were officially encouraged. The examples of the progressive art were found in the USSR and also among personalities from the history of the national culture. Cinematography, to which was placed a requirement of topicality, also presented the new image of the artist. The most noticeable results were reached in biografical films about our classics and films exposing folklore and cultural life of the working class. The integration of an intellectual artist into the new society became a pivotal theme in movies Písnička za groš and Nezlob, Kristino. As episodic characters, we can find also completely negative types of artists - enemies of that new society. This spectrum corresponds to a general typology of people that was used in art, journalism and public speech in general: mature, confused and totally inadaptable (designed to be displaced). Exeptional cases of...
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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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E-learning support for lifelong training
Žažo, David ; Husa, Jiří (advisor) ; Marek, Marek (referee)
The bachelor thesis deals with the process of creating an e-learning course for the personnel operating with the camera system of the municipal police in Chomutov. This course is created on the base of need to introduce the controlling software IndigoVison Control Center to the current employees and also to the new employees. During the course, the participants get familiar with the features, options, and operating principles of the software. At the end of the course, the knowledge gained by completing the course is validated by the final test. The entire course is evaluated, based on test results and interviews with the participants. The theoretical part deals with e-learning, it mentions the advantages and disadvantages as well as the specifics associated with adult education. The practical part is a detailed presentation of the course, which is fully implemented in an environment of MoodleCloud and it is practical result of the thesis.
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Grammars with Restricted Derivation Trees
Koutný, Jiří ; Janoušek, Jan (referee) ; Vojnar, Tomáš (referee) ; Meduna, Alexandr (advisor)
V této disertační práci jsou studovány teoretické vlastnosti gramatik s omezenými derivačními stromy. Po uvedení současného stavu poznání v této oblasti je výzkum zaměřen na tři základní typy omezení derivačních stromů. Nejprve je představeno zcela nové téma, které je založeno na omezení řezů a je zkoumána vyjadřovací síla takto omezené gramatiky. Poté je zkoumáno několik nových vlastností omezení kladeného na cestu derivačních stromů. Zejména je studován vliv vymazávacích pravidel na vyjadřovací sílu gramatik s omezenou cestou a pro tyto gramatiky jsou zavedeny dvě normální formy. Následně je popsána nová souvislost mezi gramatikami s omezenou cestou a některými pseudouzly. Dále je prezentován protiargument k vyjadřovací síle tohoto modelu, která byla dosud považována za dobře známou vlastnost. Nakonec je zavedeno zobecnění modelu s omezenou cestou na ne jednu, ale několik cest. Tento model je následně studován zejména z hlediska vlastností vkládání, uzávěrových vlastností a vlastností syntaktické analýzy.
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Formal Systems Based on Automata and Grammars
Čermák, Martin ; Rybička, Jiří (referee) ; Šaloun, Petr (referee) ; Meduna, Alexandr (advisor)
Tyto teze navazují na studium gramatických a automatových systémů. Na začátku, práce pojednává o regulárně řízených CD gramatických systémech využívající frázově strukturované gramatiky jako komponenty. Do systémů jsou zavedena tři nová omezení na derivacích a je studován jejich vliv na vyjadřovací sílu těchto systémů. Poté, tato práce definuje dva automatové protějšky ke kanonickým multi-generatiním nonterminálem a pravi\-dlově synchronizovyným gramatickým systemům, generujících vektory řetězců, a ukazuje, že všechny tyto vyšetřované systemy si jsou vzájemně ekvivalentní. Dále táto práce tyto systémy zobecňuje a zakládá fundamentalní hierarchii n-jazyků (množin n-tic řetězců). V~souvislosti se zavedenými systémy tyto teze zavádí automatově-gramatický převodník založený na konečném automatu a bezkontextové gramatice. Tento převodník je pak studovaný a použitý jako nástroj přímého překladu. V~poslední části jsou v této práci zavedené automatové systémy jádrem pársovací metody založené na stromově řízených gramatikách s n omezenými cestami.
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Test Application Methodology Based On the Identification of Testable blocks
Herrman, Tomáš ; Plíva, Zdeněk (referee) ; Racek, Stanislav (referee) ; Kotásek, Zdeněk (advisor)
The PhD thesis deals with the analysis of digital systems described on RT level. The methodology of data paths analysis is decribed, the data path controller analysis is not solved in the thesis. The methodology is built on the concept of Testable Block (TB) which allows to divide digital component to such segments which can be tested through their inputs/outputs, border registers and primary inputs/outputs are used for this purpose. As a result, lower number of registers is needed to be included into scan chain - border registers are the only ones which are scanned. The segmentation allows also to reduce the volume of test vectors, tests are generated for segments, not for the complete component. To identify TBs, two evolutionary algorithms are used, they operate on TB formal model which is also defined in the thesis.
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