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Superficies, easements – accounting, tax and legal perspective
Šimůnek, Jiří ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This diploma thesis deals with legal, accounting and tax consequences of superficies and easements under the legal system of the Czech Republic. Description of the legal context both subjected institutes is focused on domestic evolution process, as well as historical excursion into the jurisdiction of other states and registration in the Land Registry. Further there is an analysis of superficies and easements reporting approaches of Czech accounting legislation and international accounting standards IAS/ IFRS. This section focuses mainly on the reporting of the superficies in the balance sheet of accounting entity according to the Czech accounting law with regard to the change between 2014 and 2015 and IAS/IFRS standards. Tax chapter deals with income tax, value added tax, transfer tax imposed on both institutes in the Czech tax law, including tax burden on inheritance and donation.
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The issue of social housing in the Czech Republic in the first decade 21st century
Jelínková, Tereza ; Poláková, Olga (advisor) ; Vebrová, Ludmila (referee)
Bachelor thesis analyzes the issue of definition of social housing in the Czech Republic,due to circumstances which affect the definition of that is lack of definition of social housing in the Czech Republic, and especially the historical and social context. In the Czech Republic live, as in other countries, groups of citizens, for ensuring that permanent housingis relatively unaffordable affairs. These are groups of people such as disabled, single parents, unemployed, drug addicts, people leaving children's homes or facilities for serving, etc. For these people it is difficult to apply the available housing market and thereforeusually require municipal, respectively state aid and assistance. For these reasons, the work deals with the analysis of existing state programs for low-income housing supportgroups of people, tools and their effectiveness. In the final part of the work processes of thebasic problems of comparison with developed countries of the European Union, particularlyBritain and Germany.
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Od zpívajících telegrafních drátů k teplotnímu řízení úplavu
Trávníček, Zdeněk
Vortex shedding from a bluff body is a classical problem for fluid mechanics. Since the time of Prof. Strouhal at the end of the 19th century, the phenomenon has been frequently studied. This contribution introduces (1) the historical context, (2) motivations and goals of the recent investigations, and (3) recent original results of research on the fluid dynamics and heat transfer of heated and cooled cylinders in the cross-flow, obtained mainly in the Institute of Thermomechanics.
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Initial stages of fatigue failure of polycrystalline materials
Man, Jiří ; Petrenec, Martin ; Obrtlík, Karel ; Polák, Jaroslav
Geometry of persistent slip markings (PSMs) formed during cyclic loading of polycrystalline stainless steels and superalloy was studied using atomic force microscopy (AFM) and high-resolution scanning electron microscopy (SEM-FEG). Internal dislocation structure was investigated using transmission electron microscopy (TEM). Persistent slip bands with dislocation structure corresponding to the cyclic strain localization were identified and correlated with PSMs observed on the specimen surface.
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Artist Emil Pacovsky as an organizer and publisher
Hribová, Šárka ; Pokorný, Jiří (advisor) ; Zach, Aleš (referee)
Emil Pacovsky. Painter, graphic artist, writer, critic, esthetician, historian and theorist art. In his life he worked in many clubs, associations and art unions. In most of them held important positions. Major was his editorial activity, which started in the first decade of the twentieth century and which remained until the second half of the thirties. In the first half of the twentieth century, especially by the end thirties, was among the respectable and universally recognized figures of the former cultural life. Yet his name is almost unknown to the public today. or in professional circles not find much information about him. usually mentioned only in connection with the Sursum association, which was only art association generation late symbolists. Similarly, researchers are by far engaged exclusively in the context of the association.
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New trends of disposal of radioactive waste
Vohralík, Lukáš ; Trtílek, Radek (referee) ; Matal, Oldřich (advisor)
The main point of my diploma thesis is accession the questions of disposal of radioactice waste and related proceeding with it. The thesis is engaged in estimation of the current disposal site in the Czech republic and analysis of the particular technological ways of the procces with radioactice waste.The thesis is engaged in real possibilities of maximum minimization radioactive waste in the Czech republic in the context of raising quantity radioactive waste. It is taken up new trends in disposal of radioactice waste and technology of the modification of radioactice waste before storing.
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Explanatory power of the notes to the financial statements in business corporations
Týcová, Lenka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with notes to the financial statements and their explanatory power. Firstly annual financial statement is presented shortly with other context. Then content of the notes to the financial statements is specified in details together with information how should the notes look to provide satisfactory explanatory power. A survey of the real notes was realized for evaluation of these notes. Information stated in the notes were evaluated and the average number of errors in these notes was found out. In the survey it was found out that three errors you can find in the notes of unaudited companies on the average and that the notes of audited companies are worse than the notes of unaudited companies. The main finding is that you can find errors in the notes to the financial statements and these errors can reduce the explanatory power.
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Comparing the influence of classical massage and aromatherapy techniques on mental recovery women
KAŇKOVSKÁ, Martina
The dissertation dwells on problems of aromatherapeutic methods connected to psychological side of human, focuses on the comparison of classic and aromatherapeutic massage techniques and their influence on psychological regeneration, when women were chosen as the aim group. We can find in it a comprehensive knowledge of classic massage on the one hand, but as well as aromatherapy - it's history, definition and impacts. The indispensable part of that work is the characterization of terms related to psychological side of human, specifically with women going through menopause. I show in my work the possibility of application of aromatherapy in the context of spiritual regeneration of women. It happened to them irreplaceable and regular therapy and gained at each kind of anchoring in their lives.
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