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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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Modelling of flow over a backward-facing step in streams with various turbulence level
Příhoda, Jaromír ; Sedlář, M.
Turbulent flow over a backward-facing step in streams with a various turbulence level was numerically simulated using software ANSYS CFX-5. Numerical solution carried on with the two-equation SST model and/or with a k-omega based Reynolds stress model was compared with experimental data obtained for three different values of free-stream turbulence level. The predicted length of the recirculation region corresponds well with experimental data but the dependence of the ratio xr/h on free-stream turbulence level is smaller.
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Numerické modelování složitých turbulentních proudění
Kozel, K. ; Louda, Petr ; Příhoda, Jaromír
The work deals with the numerical solution of turbulent impinging jet and round jet in a cross flow. The mathematical model is based on averaged Navier-Stokes equations closed by a turbulence model. Turbulence models used are a low-Reynolds-number eddy-viscosity model and/or an explicit algebraic Reynolds stress model. Numerical results are compared with experimental data. In case of impinging jet flow, the heat transfer is also solved.
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Slowly rotating sources around static black holes
Čížek, Pavel ; Semerák, Oldřich (advisor) ; Ledvinka, Tomáš (referee)
In this thesis we study the possibility of perturbative solution of the Einstein equations in the case of stationary and axially symmetric metric. The method is motivated by the pursuit of describing the astrophysically important system of a black hole surrounded by a thin disc or a ring. A Schwarzschild black hole is thus considered as a central source, with a light and/or slowly rotating disc around. We show that the metric can be found in terms of perturbative expansions in relative disc mass or in inverted distance from the hole, and point out where problems occur. The approach can be applied to a disc "given in advance" as well as in the "self-consistent" case when the disc elements orbit on circular geodesics in the desired total eld. It can also be generalised to the discs composed of more dust components.
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Primary School Teacher - the Relationship Between Theory and Practice in the Professional Training
Urbanová, Radka ; Štech, Stanislav (advisor) ; Smetáčková, Irena (referee)
This work deals with permanent and yet actual subject of the relationship of theory and practise in education of teachers. The main subject is connected closely to professional identity of primary school teachers, as well. First of all, the theoretical part of this work focuses on the relationship of theory and practise. It's based on works of both Czech and foreign authors, specifically German and Swiss ones. Because there are different systems of teacher-preparation in these countries, the view on theory-practise relationship is different in many points, as well. Theoretical part is divided into five chapters. First one presents primary school teacher and shows his typical features which differentiate him from teachers in another levels of education. The second chapter describes a concept of pedagogical education of teachers. The third chapter deals with how differently may concept "practise" be percieved in context of their mutual relationship. The fourth chapter describes the relationship of theory and practise in pedagogy and the last, fifth one is the most comprehensive one and is further divided into three chapters.
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