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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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Use of Interest Rate Models for Interest Rate Risk Management in the Czech Financial Market Environment
Cíchová Králová, Dana ; Arlt, Josef (advisor) ; Cipra, Tomáš (referee) ; Witzany, Jiří (referee)
The main goal of this thesis is to suggest an appropriate approach to interest rate risk modeling in the Czech financial market environment in various situations. Three distinct periods are analyzed. These periods, which are the period before the global financial crisis, period during the financial crisis and in the aftermath of the global financial crisis and calming subsequent debt crisis in the eurozone, are characterized by different evaluation of liquidity and credit risk, different relationship between financial variables and market participants and different degree of market regulations. Within this goal, an application of the BGM model in the Czech financial market environment is crucial. Use of the BGM model for the purpose of predicting a dynamics of a yield curve is not very common. This is firstly due to the fact that primary use of this model is a valuation of interest rate derivatives while ensuring the absence of arbitrage and secondly its application is relatively difficult. Nevertheless, I apply the BGM model to obtain predictions of the probability distributions of interest rates in the Czech and eurozone market environment, because its complexity, direct modeling of a yield curve based on market rates and especially a possibility of parameter estimation based on current swaptions volatilities quotations may lead to a significant improvement of predictions. This improvement was also confirmed in this thesis. Use of swaptions volatilities market quotations is especially useful in the period of unprecedented mone- tary easing and increased number of central banks and other regulators interventions into financial markets that occur after the financial crisis, because it reflects current market expectations which also include future interventions. As a consequence of underdevelopment of the Czech financial market there are no market quotations of Czech koruna denominated swaptions volatilities. I suggest their approximations based on quotations of euro denominated swaptions volatilities and also using volatilities of koruna and euro forward rates. Use of this approach ensures that predictions of the Czech yield curve dynamics contain current market expectations. To my knowledge, any other author has not presented similar application of the BGM model in the Czech financial market environment. In this thesis I further predict a Czech and Euro area money market yield curve dynamics using the CIR and the GP models as representatives of various types of interest rates models to compare these predictions with BGM predictions. I suggest a comprehensive system of three criteria, based on comparison of predicti- ons with reality, to describe a predictive power of selected models and an appropria- teness of their use in the Czech market environment during different situations in the market. This analysis shows that predictions of the Czech money market yield curve dynamics based on the BGM model demonstrate high predictive power and the best 8 quality in comparison with other models. GP model also produces relatively good qua- lity predictions. Conversely, predictions based on the CIR model as a representative of short rate model family completely failed when describing reality. In a situation when the economy allows negative rates and there is simultaneously a significant likelihood of their implementation, I recommend to obtain predictions of Czech money market yield curve dynamics using GP model which allows existence of negative interest rates. This analysis also contains a statistical test for validating the predictive power of each model and information on other tests. Berkowitz test rejects a hypothesis of accurate predictions for each model. However, this fact is common in real data testing even when using relatively good model. This fact is especially caused by difficult fulfilment of test conditions in real world. To my knowledge, such an analysis of the predictive power of selected interest rate models moreover in the Czech financial market environment has not been published yet. The last goal of this thesis is to suggest an appropriate approach to obtaining pre- dictions of Czech government bonds risk premium dynamics. I define this risk premium as a difference between government bond yields and fixed rate of CZK IRS with the same length. I apply the GP model to describe the dynamics of this indicator of the Czech Republic credit risk. In order to obtain a time series of the risk premium which are necessary for estimation of GP model parameters I firstly estimate yield curves of Czech government bonds using Svensson model for each trading day since 2005. Resulting si- mulations of risk premium show that the GP model predicts the real development of risk premiums of all maturities relatively well. Hence, the proposed approach is suitable for modeling of Czech Republic credit risk based on the use of information extracted from financial markets. I have not registered proposed approach to risk premium modeling moreover in the Czech financial market environment in other publications.
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Modelling, parameter estimation, optimisation and control of transport and reaction processes in bioreactors.
ŠTUMBAUER, Václav
With the significant potential of microalgae as a major biofuel source of the future, a considerable scientific attention is attracted towards the field of biotechnology and bioprocess engineering. Nevertheless the current photobioreactor (PBR) design methods are still too empirical. With this work I would like to promote the idea of designing a production system, such as a PBR, completely \emph{in silico}, thus allowing for the in silico optimization and optimal control determination. The thesis deals with the PBR modeling and simulation. It addresses two crucial issues in the current state-of-the-art PBR modeling. The first issue relevant to the deficiency of the currently available models - the incorrect or insufficient treatment of either the transport process modeling, the reaction modeling or the coupling between these two models. A correct treatment of both the transport and the reaction phenomena is proposed in the thesis - in the form of a unified modeling framework consisting of three interconnected parts - (i) the state system, (ii) the fluid-dynamic model and (iii) optimal control determination. The proposed model structure allows prediction of the PBR performance with respect to the modelled PBR size, geometry, operating conditions or a particular microalgae strain. The proposed unified modeling approach is applied to the case of the Couette-Taylor photobioreactor (CTBR) where it is used for the optimal control solution. The PBR represents a complex multiscale problem and especially in the case of the production scale systems, the associated computational costs are paramount. This is the second crucial issue addressed in the thesis. With respect to the computational complexity, the fluid dynamics simulation is the most costly part of the PBR simulation. To model the fluid flow with the classical CFD (Computational Fluid Dynamics) methods inside a production scale PBR leads to an enormous grid size. This usually requires a parallel implementation of the solver but in the parallelization of the classical methods lies another relevant issue - that of the amount of data the individual nodes must interchange with each other. The thesis addresses the performance relevant issues by proposing and evaluation alternative approaches to the fluid flow simulation. These approaches are more suitable to the parallel implementation than the classical methods because of their rather local character in comparison to the classical methods - namely the Lattice Boltzmann Method (LBM) for fluid flow, which is the primary focus of the thesis in this regard and alternatively also the discrete random walk based method (DRW). As the outcome of the thesis I have developed and validated a new Lagrangian general modeling approach to the transport and reaction processes in PBR - a framework based on the Lattice Boltzmann method (LBM) and the model of the Photosynthetic Factory (PSF) that models correctly the transport and reaction processes and their coupling. Further I have implemented a software prototype based on the proposed modeling approach and validated this prototype on the case of the Coutte-Taylor PBR. I have also demonstrated that the modeling approach has a significant potential from the computational costs point of view by implementing and validating the software prototype on the parallel architecture of CUDA (Compute Unified Device Architecture). The current parallel implementation is approximately 20 times faster than the unparallized one and decreases thus significantly the iteration cycle of the PBR design process.
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NUMERICAL ESTIMATION OF MICRO-CRACK PATHS IN POLYMER PARTICULATE COMPOSITE
Majer, Z. ; Náhlík, Luboš
Determination of composite mechanical behavior is one of important part during the composite tailoring. The aim of the present work was to estimate a micro-crack behavior in a polymer particulate composite. The composite was investigated by means of the finite element method -using ANSYS software. A two-dimensional three-phase finite element model was developed to analyze the crack growth behavior. The assumptions of the linear elastic fracture mechanics were considered and the Maximum Tangential Stress (MTS) criterion was used to predict the direction of the crack propagation. The effect of the elastic modulus of the interphase on the micro-crack propagation was investigated. The properties of matrix and particles were taken from experiment. It was shown that the interphase properties influence the stress intensity factor KI as well as the micro-crack paths. The results of this paper can contribute to a better understanding of the micro-crack propagation in particulate composites with respect to the interphase.
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Query-by-Example Spoken Term Detection
Fapšo, Michal ; Matoušek, Jindřich (referee) ; Metze, Florian (referee) ; Černocký, Jan (advisor)
Tato práce se zabývá vyhledáváním výrazů v řeči pomocí mluvených příkladů (QbE STD). Výrazy jsou zadávány v mluvené podobě a jsou vyhledány v množině řečových nahrávek, výstupem vyhledávání je seznam detekcí s jejich skóre a časováním. V práci popisujeme, analyzujeme a srovnáváme tři různé přístupy ke QbE STD v jazykově závislých a jazykově nezávislých podmínkách, s jedním a pěti příklady na dotaz. Pro naše experimenty jsme použili česká, maďarská, anglická a arabská (levantská) data, a pro každý z těchto jazyků jsme natrénovali 3-stavový fonémový rozpoznávač. To nám dalo 16 možných kombinací jazyka pro vyhodnocení a jazyka na kterém byl natrénovaný rozpoznávač. Čtyři kombinace byly tedy závislé na jazyce (language-dependent) a 12 bylo jazykově nezávislých (language-independent). Všechny QbE systémy byly vyhodnoceny na stejných datech a stejných fonémových posteriorních příznacích, pomocí metrik: nesdružené Figure-of-Merit (non pooled FOM) a námi navrhnuté nesdružené Figure-of-Merit se simulací normalizace přes promluvy (utterrance-normalized non-pooled Figure-of-Merit). Ty nám poskytly relevantní údaje pro porovnání těchto QbE přístupů a pro získání lepšího vhledu do jejich chování. QbE přístupy použité v této práci jsou: sekvenční statistické modelování (GMM/HMM), srovnávání vzorů v příznacích (DTW) a srovnávání grafů hypotéz (WFST). Abychom porovnali výsledky QbE přístupů s běžnými STD systémy vyhledávajícími textové výrazy, vyhodnotili jsme jazykově závislé konfigurace také s akustickým detektorem klíčových slov (AKWS) a systémem pro vyhledávání fonémových řetězců v grafech hypotéz (WFSTlat). Jádrem této práce je vývoj, analýza a zlepšení systému WFST QbE STD, který po zlepšení dosahuje podobných výsledků jako DTW systém v jazykově závislých podmínkách.
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Nové postupy biomonitoringu cizorodých látek ve vodním prostředí
ČERVENÝ, Daniel
Within the presented work, several approaches of biomonitoring were studied. A well-established method for human health risk assessment was applied to evaluate the quality of fish from open waters in the Czech Republic. As this work is targeted on sport fishermen, who frequently consume their own catches, besides the publication in scientific journal, a brochure with results of this study was distributed via the Czech Fishing Union. Health risks for consumers related to the consumption of wild fish were found strongly species and locality dependent. As there is no risks related with the consumption of carp (Cyprinus carpio) at all investigated sites, frequent consumption of predatory fish should be avoided at some fishing grounds. The use of passive samplers has become more and more attractive in the last two decades. As these devices are able to mimic the biological uptake of chemicals, their potential for replacing fish as bioindicators in routine biomonitoring programmes is evident. In our study, the comparison between analysis of fish tissues and POCIS extracts from selected sampling sites confirms this idea about interchangeability of these indicators in the case of PFASs as target pollutants. Moreover, no metabolic transformation of contaminants present in water take place in passive samplers contrary to living organisms, thus these reflect the actual contamination at the locality more precisely. The use of passive samplers completely fulfils the internationally accepted principles of Replacement, Reduction, Refinement (the three R´s). Another promising approach using YOY fish as bioindicators was evaluated within the present study. Multispecies samples of YOY fish homogenate was found as a better indicator for wide range of pollutants than muscle tissue of adult fish within one species from the same locality. As all inner organs and tissues are presented in analysed samples, more target pollutants in higher concentrations are detected compared to the muscle of adults. Besides the higher sensitivity in pollutants detection and quantification, practical and economic benefits are of concern in the case of the YOY fish approach. The YOY fish approach also particularly fulfil the three R´s strategy, as sampling of this age group of fish has a smaller impact on the environment than the sampling of adults. In case of mercury, that was found as a limiting contaminant for the consumption of fish from open waters in the Czech Republic, a nonlethal method of finclips sampling can be used for the monitoring of this compound in aquatic environments. Besides the monitoring, our optimised method for the estimation of muscle tissue concentrations could be used for human health risk assessment as well. The difference between real muscle concentrations and concentrations estimated using our method differs less than 10% in most of the investigated localities. Benthic organisms are an important part of the food web in aquatic environments, but insufficient information about its contamination is available. In another study included in this thesis, first evidence about bioaccumulation of certain pharmaceuticals in benthic organisms was described. Although, pharmaceuticals are generally considered to be not accumulative in organisms, our study proved that certain pharmaceuticals have bioaccumulation potential. From this finding, it is evident that not only the concentrations of pharmaceutical dissolved in water but also the diet represents an important exposure pathway of contamination by these compounds for organisms (fish) inhabiting aquatic environments.
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The effect of the operator on the accuracy of the estimates of lean meat share in pigs
Jiravová, Renata ; Šprysl, Michal (advisor) ; Libor , Libor (referee)
The aim of the study followed the determination of operator error, ie repeatability, or influence of the measuring point on the accuracy of the estimate of lean meat share (LMP). It was a FOM-SFK instrument measured at prescribed locations the backfat thickness, muscle depth, and thus their LMP in their carcass realization in SEUROP system. For this purpose a total of 71 hybrid pigs (Dan-Bred) were measured at the Velvary slaughterhouse. In order to determine the error from incorrectly determined place of measurement, the following six classification insertions were done per one animal, thus 1. 2nd -- 3rd last rib 7 cm off the midline (right point), 2. 2nd -- 3rd last rib 7 cm off the midline (repeat in the same hole), 3. 2nd -- 3rd last rib 1 cm caudal to the right point, 4. 2nd -- 3rd last rib 1 cm cranial to the right point, 5. 3rd -- 4th last rib 1 cm medial to the right point, 6. 1st --2nd last rib 1 cm lateral to the right point. Measurements were performed on the carcass that insertion 2 should be identical with insertion 1, insertions 3 and 4 were moved 1 cm off insertion 1 in the cranial or caudal direction and insertions 5 and 6 were moved by 1 rib from insertion 1 in the cranial or caudal direction respectively. Classification was held by FOM instrument, for further comparison also by ZP method. For the above classifications following regression equations were used. For: - FOM y= 81,8909+0,2006*M+14,1911*ln S, kde M=MLLT depth, S =backfat thickness, - ZP y= 76,6722--1,0485*M+0,00794*M2--0,002884*S2+9,0151*ln (M/S), kde M = MLLT depth, S= backfat thickness. Calculation and comparison of the results was performed by statistical program SAS Propriety Software Release 6.04, differences were tested by analysis of variance. Based on the results we can say that a given hypothesis was confirmed. Also, in the realization of slaughter pigs in SEUROP system can be stated that - by invasive technique FOM - precise LMP determination of the carcass is a function of the need for precise determination of the puncture site of operator, - accuracy of the backfat thickness as well as LMP estimate is affected by repeated punctures, - more reliably is measured the backfat thickness with repeated injection than the muscle depth due to its possible deformation, - inaccuracy of repeated measurements (repeatability) will not significantly affect the carcass classification into classes at the slaughterhouse; any errors will occur to the detriment of the supplier, - the injection shift 1 rib cranially respectively caudally affect the overall carcass classification more than shift the injection 1 cm medially or laterally away from the spine, - in the case of an unsuccessful measurement the best is to repeat the puncture or the second puncture shift 1 cm caudal or repeat puncture between the 2nd and the 3rd thoracic vertebra 1 cm towards the spine, - non-invasive technique ZP, compared to FOM, underestimates the LMP estimate by about 1,4%.
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Airtightness estimation of wood based residential houses using Blower-door test
Srba, Jaromír ; Böhm, Martin (advisor) ; Trgala, Kamil (referee)
This dissertation analyses airtightness of residential buildings which in many ways influences their energy performance and therefore also their costs of use. Properly conducted airtightening layer can significantly extend the lifespan of the construction. The main objective of the dissertation is to evaluate the construction of newly built buildings in the Czech Republic and to assess the most important parameters which affect airtightness.
The Blower-door test was used to assess air leakage. This method belongs among the most widely used and conclusive methods of analysis. Its advantage is mainly the fact that it can detect construction defects of the airtightening layer in important stages of construction (and possibly enable these defects to be corrected before completion). The core of this method is to create a pressure difference of deltap 50 Pa between the exterior and the interior of the building and at the same time discover the faulty places which are different for positive and negative pressure.
The air leakage was assessed in 345 residential buildings constructed between 2006 and 2016, especially in conventional wood frame buildings or with buildings made from wood panels such as cross-laminated timber. The development of values of air change rate through the building envelope was evaluated according to the Czech standard ČSN 73 0540-2 and the results were compared to previous outcomes of other authors. Analysis and photo documentation of the most frequently detected leakage points are also part of the dissertation. A significant decrease in values of the air change rate was discovered, on average by 40.49% in 2016 compared to 2006, while for passive houses the air change rate values were almost steady. For buildings with wood frame construction, it was the way of ventilation which was determined as the most significant parameter affecting air leakage. For wooden buildings with natural or combined ventilation, the average value of air change rate at the pressure difference of 50 Pa was 1,29 h-1, for buildings with mechanical ventilation and heat recovery it was 1,18 h-1 and for buildings with very low energy consumption for heating with mechanical ventilation and heat recovery it was 0,44 h-1. Other parameters affecting the values of air leakage include the construction company, the presence of a chimney, the place and method of construction of the wood frame construction.
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Evaluation of the effect of radiation on evapotranspiration estimates and drought indices
Mairich, Pavel ; Matula, Svatopluk (advisor)
Abstract Evaluation of the effect of radiation on evapotranspiration estimates and drought indices The severity of drought can be inferred from water balance, of which evapotranspiration is a component. The evapotranspiration estimates are often based on the FAO 56 methodology with the net radiation as the main input. Usually, however, the latter is not directly measured. This study investigates to which extent can the direct solar radiation and the long-wave net radiation measurements be replaced by calculation according to FAO 56 with constant or locally optimised radiation coefficients or, for the long-wave net radiation, the coefficients according to Penman (1948). The problem is demonstrated on data from the Solar and Ozone Observatory in Hradec Králové for 2011 and 2012. On average, the estimates of solar radiation are satisfactory even with the standard coefficients and can be improved by local optimisation of the coefficients. The estimates for particular days may considerably differ from reality. The long-wave net radiation estimate according to FAO 56 is, on average, by about 30 % lower than the measured long-wave net radiation or an estimate thereof based on locally optimised or Penman's coefficients, with the average differences between any two of the last three methods much smaller (less than 9 %). The inaccuracy of estimates for particular days is considerable, too. The average reference crop evapotranspiration according to FAO 56 with standard coefficients is therefore considerably higher (by about 15 %) than analogous evapotranspiration obtained from the measured radiation or according to FAO 56 with optimised or Penman's radiation coefficients. The cause is that grass in the observatory was not irrigated. It therefore occasionally suffered from water stress and got overheated. The use of FAO 56 with the radiation inputs measured or calculated using other than the standard radiation coefficients may underestimate the evapotranspiration and the need for irrigation.
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