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Comparison of accounting and tax accounts
VOŘÍŠKOVÁ, Andrea
The objective of this thesis is the analysis and assessment of accounting and tax accounts according to the current legislation valid in the Czech Republic, definition of essential differences between them, comparison of both systems including the possibility of their practical use. The theoretical part was focused on description and comparison of accounting and tax accounts from the accounting and tax perspective. The practical part deals with the analysis of accounting and tax accounts of a selected company. The comparison of accounting and tax accounts both from the accounting perspective and from the perspective of tax impact on a particular company was an objective of this part. Furthermore, it was assessed which system would be the most suitable for a particular business.
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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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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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Analysis, design and implementation of CRM solutions for selected company
Ilavský, Dávid ; Pour, Jan (advisor) ; Šedivá, Zuzana (referee)
Bachelor thesis focuses on the area of information systems, which are used to support customer relationship management in companies. The main objective of this work is to provide a sample of solution for CRM system implementation for real customer from the banking sector. The first part defines basic functional areas of any CRM application. Each of these areas is described in more detail in terms of its primary use and tasks that within the CRM as a whole performs. Further is described the analytical area of CRM application (or Customer Intelligence), which is gradually playing a key role in the entire CRM system in past few years. It includes its potential uses in various fields. At the end of the theoretical part, the author compares the fundamental differences between cloud model of deployment and traditional on-premise solution. The practical part focuses on the main objective of the thesis and description of the supplied solution in the form of a module, which extends the existing CRM application with the option for business partners registration of Hypoteční banka, a. s. and ČSOB Pojišťovna, centralized in one system. The requirement is build in Microsoft Dynamics CRM 2011 and as the source system it is used CRM system of Hypoteční banka, a. s..
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The role of acetylation in the RNA recognition motif of SRSF5 protein
Icha, Jaroslav ; Staněk, David (advisor) ; Šenigl, Filip (referee)
Acetylation is emerging as an important posttranslational modification, which is found in thousands of proteins in eukaryotes, as well as prokaryotes. Global proteomic studies implicated acetylation in regulation of various processes like metabolism, gene expression, cell cycle or aging to name a few. In this work I set out to investigate the role of acetylation of a splicing regulatory protein SRSF5 by creating mutations in its acetylation site. I tested the hypothesis that acetylation influences SRSF5 interaction with RNA. I expressed acetylation-mimicking (Q) or non-acetylable (R) mutant of SRSF5 in HeLa cells and measured their interaction with RNA by RNA immunoprecipitation or in vitro by fluorescence anisotropy. Both approaches agreed that mutants interact with RNA less than the wild type protein and Q mutant bound RNA weaker than R mutant. I did not detect further difference in localization or dynamics among the proteins in vivo, which suggests that difference caused by weakened interaction of mutants with RNA was outweighed by other factors influencing SRSF5 behaviour, probably protein-protein interactions. I also found out that mutant SRSF5 proteins do not have a dominant effect on splicing of fibronectin alternative EDB exon. The data obtained give an indirect evidence for the hypothesis that...
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Dialectical elements in Czech acted cinema of the 30's and 40's
Farkaš, Petr ; Klimeš, Ivan (advisor) ; Svatoňová, Kateřina (referee)
Title: Dialectal elements in Czech acted cinema of the 30s and 40s Author: Petr Farkaš Department: Film Studies Department Supervisor: Doc. PhDr. Ivan Klimeš Abstract: The subject of this diploma thesis is a reflection on the possible uses of spoken language in films aimed at dialect as one of the substandard forms of Czech national language. In particular, the thesis focuses on the use of Moravian dialectal elements in the language of the film characters in Czech acted cinema made in the 1930s and 1940s. It evaluates the Moravian applied dialect from the phonetic and lexical point of view and analyses its function. The aim of the thesis is an evaluation and generalization of the possible uses of dialectal elements in cinematographic work. Keywords: folklore, dialect, artwork language, stylization of spoken language, spoken language in films.
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The occurrence of domestic and wild forms of the camels in the old world and their economic use
Burgerová, Michaela ; Gardiánová, Ivana (advisor) ; Jan, Jan (referee)
Genus camel (Camelus) includes two species, the Dromedary camel (Camelus dromedarius) and Bactrian camel (Camelus bactrianus). Camels have a wide range of utilization. People in Arabia countries but also in India and Egypt are using camels as a milk and meat animal, or even as a transport and companion animals and riding animals too. The aim of this thesis was to find sources about camel keeping and using and his role of farm animal in different cultures and countries. And about conditions and requirements in captivity. The first part of thesis contains information about phylogeny and origin of the camel family, taxonomy of camels, short information about the history of domestication and using of camels. There are also described the two species in terms of species biology etc. plus a brief mention of camel hybrids and camel breeds. The second part focuses on the use of camels. The preffered and most common use is in the production of milk, other dairy products from camel milk, fermentation of milk. Another use is for meat performance, meat composition, describes products. His utilization i also useful for other parts such as hair wool and mane, they come mainly from bactrian camel (Camelus bactrianus). The last is working utilization of camels, carrying baggage. Then hobby use. The thesis describes the conditions of keeping camels in captivity, keeping camels in Somalia, requirements for the supply of water and food, housing conditions in the Czech Republic, it is particularly widespread keeping camels in zoos. In Czech Republic they are small private camel breeders. For comparison they are conditions for keeping camels in captivity in Australia.
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The Impacts of the Tax Records Transition to Accounting for the Selected Entrepreneur
Sedláčková, Jitka ; Šišková, Jitka (advisor)
The thesis titled Impacts of the transition of tax register on accounting for the selected entrepreneur deals with a general overview of management, tax register and accounting for entrepreneurs in the Czech Republic with respect to the chosen legal form of business. The outcome is determined by critical moments and recommendation of variants of the transition on accounting with regard to tax optimization.
The theoretical part explains the basic concepts related to doing business in the Czech Republic, followed by a description of the analysis of the various accounting methods depending on the chosen form of business. It is also outlined the current tax system of the Czech Republic with an emphasis on income tax of legal persons with optimization option.
The practical part is focused on acquired of theoretical knowledge. At selected entrepreneur are made model calculations related to the financial results of the total levy taxes, including optimization, depending on the method of accounting and in connection with the legal form of business. At the end of the practical part are determined the critical moments of transition from tax register on accounting and for entrepreneur is proposed the optimal process of transition.
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Optimization of Gaussian Mixture Subspace Models and Related Scoring Algorithms in Speaker Verification
Glembek, Ondřej ; Brummer, Niko (referee) ; Campbell,, William (referee) ; Burget, Lukáš (advisor)
Tato práce pojednává o modelování v podprostoru parametrů směsí gaussovských rozložení pro rozpoznávání mluvčího. Práce se skládá ze tří částí. První část je věnována skórovacím metodám při použití sdružené faktorové analýzy k modelování mluvčího. Studované metody se liší převážně v tom, jak se vypořádávají s variabilitou kanálu testovacích nahrávek. Metody jsou prezentovány v souvislosti s obecnou formou funkce pravděpodobnosti pro sdruženou faktorovou analýzu a porovnány jak z hlediska přesnosti, tak i z hlediska rychlosti. Je zde prokázáno, že použití lineární aproximace pravděpodobnostní funkce dává výsledky srovnatelné se standardním vyhodnocením pravděpodobnosti při dramatickém zjednodušení matematického zápisu a tím i zvýšení rychlosti vyhodnocování. Druhá část pojednává o extrakci tzv. i-vektorů, tedy nízkodimenzionálních reprezentací nahrávek. Práce prezentuje dva přístupy ke zjednodušení extrakce. Motivací pro tuto část bylo jednak urychlení extrakce i-vektorů, jednak nasazení této úspěšné techniky na jednoduchá zařízení typu mobilní telefon, a také matematické zjednodušení umožněňující využití numerických optimalizačních metod pro diskriminativní trénování. Výsledky ukazují, že na dlouhých nahrávkách je zrychlení vykoupeno poklesem úspěšnosti rozpoznávání, avšak na krátkých nahrávkách, kde je úspěšnost rozpoznávání nízká, se rozdíly úspěšnosti stírají. Třetí část se zabývá diskriminativním trénováním v oblasti rozpoznávání mluvčího. Jsou zde shrnuty poznatky z předchozích prací zabývajících se touto problematikou. Kapitola navazuje na poznatky z předchozích dvou částí a pojednává o diskriminativním trénování parametrů extraktoru i-vektorů. Výsledky ukazují, že při klasickém trénování extraktoru a následném diskriminatviním přetrénování tyto metody zvyšují úspěšnost.
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Optimization of network flow monitoring
Žádník, Martin ; Lhotka,, Ladislav (referee) ; Matoušek, Radomil (referee) ; Sekanina, Lukáš (advisor)
The thesis deals with optimization of network flow monitoring. Flow-based network traffic processing, that is, processing packets based on some state information associated to the flows which the packets belong to, is a key enabler for a variety of network services and applications. The number of simultaneous flows increases with the growing number of new services and applications. It has become a challenge to keep a state per each flow in a network device processing high speed traffic. A flow table, a structure with flow states, must be stored in a memory hierarchy. The memory closest to the processing is known as a flow cache. Flow cache management plays an important role in terms of its effective utilization, which affects the performance of the whole system. This thesis focuses on an automated design of cache replacement policy optimized to a deployment on particular networks. A genetic algorithm is proposed to automate this process. The genetic algorithm generates and evaluates evolved replacement policies by a simulation on obtained traffic traces. The proposed algorithm is evaluated by designing replacement policies for two variations of the cache management problem. The first variation is an evolution of the replacement policy with an overall low number of state evictions from the flow cache. The second variation represents an evolution of the replacement policy with a low number of evictions belonging to large flows only. Optimized replacement policies for both variations are found while experimenting with various encoding of the replacement policy and genetic operators. The newly evolved replacement policies achieve better results than other tested policies. The evolved replacement policy lowers the overall amount of evictions by ten percent in comparison with the best compared policy. The evolved replacement policy focusing on large flows lowers the amount of their evictions two times. Moreover, no eviction occurs for most of the large flows (over 90%). The evolved replacement policy offers better resilience against flooding the flow cache with large amount of short flows which are typical side effects of scanning or distributed denial of service activities. An extension of the replacement policy is also proposed. The extension complements the replacement policy with an additional information extracted from packet headers. The results show further decrease in the number of evictions when the extension is used.
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