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Operating results and its transformation to taxe base
KUTÍLKOVÁ, Aneta
Operating results and its transformation to tax base is one of essential accounting operations in the end of the accounting period. Operating results is in economy seen as overall title for profit or loss, which a company records during a certain period. To be able to achieve the operating results, we have to go through a sequence of operations leading to the finishing of the accounting period. These operations are called Final accounts and we divide it further into advance working, closing of book, setting of the financial statement and follow-up work. The aim of my thesis is to characterize certain steps which lead in accounting to the assessment of the operating results.
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Influence of pressure-pain and vibrotactille sensitivity by isometric relaxation in a location with myofascial trigger point
Medunová, Kateřina ; Čech, Zdeněk (advisor) ; Otáhal, Jakub (referee)
Objective: The aim of this study was to evaluate the effect of post-isometric relaxation (PIR) on pressure pain treshold and vibrotactile theshold in the area of myofascial trigger point. Methods: The change in pressure pain threshold and vibrotactile treshold was taken from the area above myofascial trigger point number one trapezius muscle - pars ascendens, and the vibration treshold at dorsum of metacarpal bone of the index finger. Fifty myofascial trigger points were examined (twenty-four from a group of probands with chronic cervicalgia or cervicobrachialgia syndrome, twenty-six in the control group). Results: The pressure pain threshold and vibrotactile threshold did not change after the PIR in the group of patients. But the threshold of vibration sense significantly decreased (nearly by 18%, p = 0.001). The result was opposite in the control group. Pressure pain threshold increased by 11% (p < 0.001) and vibrotactile threshold fell by almost 16% (p = 0.001). Vibration threshold did not change. Conclusions: The study confirmed that PIR can affect not only the pressure pain treshold, but also vibrotactile and even vibration treshold. PIR revealed an alteration to pain perception, vibrotactile and vibratin sensation in the group of patients. This alteration had not been obvious (visible) before...
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Accurate positioning of pneumatic drives
Volf, Marek ; Nevrlý, Josef (referee) ; Marada, Tomáš (advisor)
Thesis starts with brief overview of the present role of pneumatic actuators. Further research is carried out in modelling and control of pneumatic actuators. A basic overview of thermodynamic laws is presented. These laws are used to assemble a mathematical model of the pneumatic drive. Subsequently the identification of model parameters is shown. A controller is propřed using fuzzy PID algorithms. Results are compared with the conventional PID controller.
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Unconvential monetary policy adopted by ECB and FED in 2008-2015
Pörner, Marek ; Šetková, Lenka (advisor) ; Ševčíková, Michaela (referee)
The main aim of this thesis is to analyse the accomplishment of the goals set, namely those of the selected unconventional monetary policies approved by the Federal Reserve System and the European Central Bank in response to the last financial crisis. With the FED the attention is focused on Quantitative Easing, whereas with the ECB it is focused on the programmes called Enhanced Credit Support, SMP, OMT and EAPP. Important parts of this thesis are also the explanation of the transmission mechanism of the unconventional monetary policy, the evaluation of macroeconomic impacts of these non-standard tools, the comparison of procedures of the two monitored central banks, but mainly the analysis of selected risks related to those tools. The principal method was an empirical analysis supported by economic studies dealing with the issues mentioned above. In the thesis it was discovered that the individual goals of the monitored programmes were achieved (with the exception of the SMP). With the programme EAPP no conlusion can be drawn because the programme has not been finished yet. Nevertheless, these non-standard tools bring certain risks such as a creation of a bubble in the markets of assets, a redistribution of wealth, a spillover effect, etc. For that reason it will be possible to evaluate the overall effect of the unconventional monetary policies only after a longer time period.
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Application of a measuring probes in turning process
Verfl, Jan ; Slaný, Martin (referee) ; Polzer, Aleš (advisor)
My diploma work is focused on implementation of measuring probe to process of cutting operation by turning and description of their effective usage ways. Measuring probe are used as correction during turning process or to control measuring of turning work eventually to signal mistake in process. In practical part the laser measuring probe is used to control shaft functional dimensions. Measuring is done after tooling and it substitute exit control. Laser probe was also reviewed regarding usability for given purpose as measurement tool and in the same time were reviewed time and cost differences against alternative turning process.
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Stress-free and stress-assisted aging of NiTi shape memory alloys
Dlouhý, Antonín ; Bojda, Ondřej ; Fiala, J.
The present work investigates coherent Ni4Ti3 precipitates in a Ti-50,7at%Ni shape memory alloy after different thermo-mechanical treatments. The study is based on the quantitative TEM (transmission electron microscopy) image analysis using the ACC (Adaptive Contrast Control) programme. The attention is given to a number, size and volume fraction of individual crystallographic variants of the Ni4Ti3 precipitates. Preliminary results suggest that, after common heat treatments, the precipitation of Ni4Ti3 particles is inhomogeneous not only as far as the density of particles in the original B2 grains is concerned but also with respect to the distribution of the crystallographic particle variants. The possible influence of the heterogeneous Ni4Ti3 precipitation on the characteristics of the martensitic transformations B2-R-B19’ is discussed.
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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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A car prototype manufacture using modern methods and CAD/CAM
Horák, Aleš ; Zouhar, Jan (referee) ; Sedlák, Josef (advisor)
The project developed under the engineering studies, solves the problem of production of a prototype car using modern technology, reverse engineering and CAD / CAM. Based on the literary study of the issue, was designed process of digitization of the physical model of car, including the treatment and processing of data. Follow-up step was to verify the production of the additive rapid prototyping technology - FDM method. Verification of the results was performed on a vertical milling cantilever FV 25 CNC with control system Heidenhain iTNC 530 using a cutting strategies by PowerMILL CAM software. At the end of the resulting models edit as necessary.
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Incentivy a prosociální jednání mužů a žen
Pulcová, Eliška ; Stroukal, Dominik (advisor) ; Máslo, Lukáš (referee)
The aim of the thesis is to find out how strong have monetary or other incentives effects on prosocial behavior and conduct of men and women. The work deals with how different behaviors in regard to gender in areas such as altruism and regular support private charities, participation in volunteer activities, social preference and concern for cultural heritage, when an image motivation is on place or is not, and if the behavior is incentivized or not incentivized.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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