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Strategies for determinig transfer prices in period of economical crisis
Skrbková, Lucie ; Francírek, František (advisor) ; Jakoubek, Jiří (referee)
In the most cases the market range of transfer pricing is determined from statistical data from previous years. In case of these data the time delay occurs when these data are collected and these data do not reflect if that are collected for period of economical growth or recession. As a result, the final transfer pricing range can become distorted. For this reason it is essential to be familiar with strategies and procedures that can be applied to "clean up" statistical data from the influence of business cycle fluctuations. These strategies and procedures are discussed in this diploma thesis. In the first theoretical chapter are presented transfer pricing issues, set the basic terms, analyzed basic available resources dealing with transfer pricing, defined methods for determining transfer pricing range and identified consequences of the economic crisis in relation to transfer pricing. The second chapter is focused on the selection of the most appropriate method for determining transfer pricing and comparative of both the theoretical and practical basis. The last chapter presents the strategies and procedures that can be used in a comparative analysis, in order to eliminate distortions of the statistical data from the influence of business cycle fluctuations.
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The temperature profile of the power switching device of low voltage for different operating conditions
Mejzlík, Tomáš ; Valenta, Jiří (referee) ; Dostál, Lukáš (advisor)
The heat generated in a circuit breaker can be transmitted in two ways: Either through metal parts of current path to conductors outside of device or through plastic parts or air of chassis. The accuracy of the simulation depends on the accuracy of the 3D model and all his parts and it also depends on precise definition of materials with precise definition of electrical and thermal parameters. Electrical circuit breaker has various source of the heat which results in raising temperature of the device above the level of environment. Heat sources are: 1) Joule’s loss of the circuit breaker current path. 2) Heat loss in a bimetal, which is used for thermal release. 3) Resistivity of contacts. This thesis deals with static state of thermal analysis so the sources do not include transient heat source for switching OFF and switching ON. Electrical circuit breakers are made in smaller and smaller forms however their electrical parameters are not decreasing with size. There is logical conclusion that there is more heat on the same unit size which makes thermal analysis of circuit breaker one of the most important part of development.
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DISCONNECTOR PARALLEL CURRENT PATHS OPTIMIZATION
Görig, Tomáš ; Tůma, Jan (referee) ; Dohnal, Petr (advisor)
The objective of this master´s thesis is diagnostic the actual disconnector current path that is unevenly stressed by nominal current. The most stressed parts are excessively heated. In next part are projected a few options to optimize the current path. The options are verified by simulation. The best option is recommended to the submitter.
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Calculation of heat and force field UniGear ZS1
Mokrý, Lukáš ; ABB, Drahomír Tůma, (referee) ; Dohnal, Petr (advisor)
The aim of my work is to describe high-voltage switchgear type UniGear 500R, which is part of UniGear switchgears family. I will focus on heating issue of one 500R unit and its parts during operation. Maximum values of this heating is limited by standards and can´t be exceed to ensure safe and reliable operation. That is why the heating tests are necessary part of designing and developing switchgears. Calculation will be made by two different ways. First is classic one-pole heating net method and second is numerical simulation in Solidworks flow simulation program. Except the theoretical description there will be presented also used 3D model and explanation of both method, used to calculation and simulation. Last point of this work is measuring of this type of switchgear and getting real data. The main point there is to compare measured values with values calculated and decide if is possible to simulate tests with appropriate accuracy. Then would be also possible to substitute the real test in laboratory, which costs many thousand crowns and takes lots hours of time. This work is collaborated with EJF division of ABB Company, where I am employed. Heating issues in this company is always on process, because of developing and improving of their products. So this work could be helpful in this field. ABB provides all materials needed, especially technical catalogues, 3D model and final values from laboratory measuring. Support from college faculty is mainly in study consultations and proposing of calculations making. In the end of work will be make final comparison and evaluation of achieved results.
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Car cabin passive cooling system performance study
Viščor, Petr ; Hejčík, Jiří (referee) ; Fišer, Jan (advisor)
The work is focused on issue of passive cooling in a cabin of a car. The basic principles and mechanisms of heat transfer are described in the theoretical part and the quality of cabin environment in terms of thermal comfort and air quality is discussed as well. Next part of the work describing the principles of ventilation and air conditioning of cabins and possible methods of passive cooling are discussed. Passive cooling means decrease of temperature of cars interior, without need of energy supply from car battery, or fuel. The last part of the work includes numerical simulation of selected methods of passive cooling using the THESEUS-FE 3.0 software. Simulations were performed on model of Volkswagen Polo car and primarily were focused on testing of functionality of various methods of passive cooling.
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Magnetism in transition metal oxides
Burianová, Simona ; Kalbáčová Vejpravová, Jana (advisor) ; Svoboda, Pavel (referee)
The CoFe2O4 nanocrystals are highly attractive due to their magnetic properties - large coercivity (up to 2 T at low temperatures) with moderate saturation magnetization (80 A.m2.kg-1), remarkable chemical stability and mechanical hardness. Upon RE doping, a significant change of the properties is expected. This thesis is focused on investigation of Co1-LaxFe2O4, x = 0.05 - 0.5 and CoLaxFe2-x O4 x = 0.05 - 0.2 nanoparticles prepared by sol-gel and microemulsion method, respectively, with varying particle size according to the final heat treatment. In the former case, the particles were embedded in amorphous SiO2 matrix, while in the latter case, the samples were matrix-free. The samples were characterized using X-ray diffraction and Mössbauer spectroscopy. Measurements of the temperature dependence of the ZFC-FC magnetization revealed that the blocking temperature is above the room temperature. The values of coercivity and saturation magnetization strongly depend on particles size determined by method of preparation. The higher coercivity values of about 2 T at 10 K show the samples prepared by the sol-gel method. The obtained results are discussed in the context of preparation method, particle size and level of La doping.
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Treasury within Commercial Banking
Neubauerová, Lucie ; Moravec, Lukáš (advisor)
This thesis focuses on internal aspects of the Treasury Department related to commercial banking. It includes analysis of total and various revenue types with a graphical illustration of developments in the monthly records from 2006-2010. The goal is to evaluate the function of the Treasury and comprehensively analyze the different types of revenue showing their contribution to total revenues. The work also includes a brief justification of the significant fluctuations of total and various types of revenue. The conclusion not only provides a comprehensive summary and assessment of the Treasury Department using the overall development of individual groups of revenue, but it tries to draw attention to the possibility of predicting Treasury fluctuations and the individual types of revenue in the future and tries to point to possible opportunities for analytical and practical methods.
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Magnetic properties of Ce compounds studied by specific heat
Čermák, Petr ; Javorský, Pavel (advisor) ; Havela, Ladislav (referee)
Materials containing the 4f (rare earth) or 5f (actinides) exhibit a large variety of interesting physical properties. The Ce-based compounds have a special place among the rare-earth compounds. The Ce atom contains only a single f-electron that is responsible for the magnetic behavior. The 4f states in compounds with the heavy rare earths have a well localized character, whereas many Ce-based compounds are on the borderline between the localized and itinerant behavior. These compounds show large variety of the magnetic ground states what is a result of the competition between the long-range order of the RKKY type and the screening of the localized moments by conduction electrons. We observe nonmagnetic states with a mixed valence (between Ce3+ and Ce4+), metallic systems with a long-range order of the Ce moments (ferromagnetic, antiferromagnetic or more complex structures). To analyze the electronic properties, the heat capacity data, and namely their low-temperature part, play an indispensable role. This diploma work comprise the sample preparation of selected cerium compounds, their phase characteristics and the heat capacity measurements at low temperatures (0.4 - 300 K). The main part is focused on the data analysis and comparison with theoretical models.
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