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Regulation of accounting and taxes in the Republic of Mauritius
Vyroubalová, Adéla ; Dvořák, Martin (advisor) ; Skálová, Jana (referee)
The introductory part of the bachelor thesis briefly deals with the legal forms of business in the Republic of Mauritius. The main objective of this work is based on the characterization of accounting regulation in the Republic of Mauritius and bring the national form of accounting regulation. The thesis describes the individual parts of Financial Reporting Standards for Small Entities issued by Financial Reporting Council Mauritius. The Financial Reporting Standards for Small Entities are compared with the International Financial Reporting Standard for Small and Medium Sized Entities at the same time. When the standards were compared, significant conformity and differences were highlighted. The final part is devoted to the tax system of the Republic of Mauritius. This section deals mainly with constructional elements of corporate and personal income tax.
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Adaptation of children to the role of schooler
Vísnerová, Tereza ; Hříbková, Lenka (advisor) ; Viktorová, Ida (referee)
The subject of my thesis is the analysis of data from observation of the first class of primary school. A child is confronted with many requirements at the beginning of school. In my work I am trying to detect school adjustment process in terms of the fresh scholar. First, I try to define the core areas to which must adapt the child entering school. This core area is here called contexts,. Then I focus on subelements of these areas of school adjustment, which result requirements for the psyche of the pupil. On the basis of observation, I identified three main areas, contexts: 1. the physical context, 2. social context and 3. school-task context. The physical context relates on such elements of the school adaptation, which are inanimated - spaces and objects. It is the need to learn how to orientate oneself in the new environment and to organize school equipments and tools. The social context is related to adaptation to new social relationships of child at school (other pupils, teacher etc.). And the scholl-task context is aimed specifically at school demands, work. An important regulator of school pupils to adapt to the first class is the clasp teacher, which manages the process. According to the demandingness of the process of adaptation to school, is my next major effort of identifying such expressions of...
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Dimensional transmutation in quantum theory
Ebr, Jan ; Hořejší, Jiří (advisor) ; Novotný, Jiří (referee)
This work deals with two models - from the quantum eld theory it is the massless scalar electrodynamics (the so-called Coleman-Weinberg model) and from quantum mechanics it is the contact (-function) potential (in two dimensions) - that are apparently invariant under some sort of scale transformations and thus they, in suitably chosen units, contain only dimensionless parameters. It turns out that even in the quantum-mechanical case one has to add an additional procedure to the formal denition of the model and that the use of dierent physical regulators leads to the same results, that furthermore agree with the predictions of the mathematically rigorous method of self-adjoint operator extensions. In this work, we present detailed calculations supporting this result. Contrary to the common literature, we do so in a straightforward manner, which can be followed step by step (with all the necessary elements of functional analysis summarised in the Appendix). In quantum eld theory we apply a similar approach, when we "rediscover" the results of the abstract functional methods in the ordinary perturbation theory. In its framework, we further show how to obtain predictions also for other quantities than particle masses.
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CFD Simulation of Turbocharger Regulating Mechanism
Drdla, Adam ; Vančura, Jan (referee) ; Svída, David (advisor)
The aim of this thesis is to provide research into turbocharger regulation, and analyze the force load of vanes in the VNT mechanism of Garrett turbocharger by CFD simulation. In the thesis there is one model with two different mesh densities. It describes the relevance of supercharging vehicle engines and the kinds of supercharging aggregates in the introduction. Then, the thesis is divided into two chapters. The first chapter provides research, describing primary principle of supercharging, turbocharger construction and kinds of air regulation. The practical part of the thesis solves the force load of VNT mechanisms. It was necessary to optimalize the 3D Garrett turbocharger model, create two meshes with different element densities, specify boundary conditions and analyse the results of both cases. A general description of solved problems, comparison of results of force load vanes and propose simplifying and verifying the CFD calculation are included in the conclusion.
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Literary analysis of the novel De Gevarendriehoek of A.F.Th. van der Heijden
Bubák, Jan ; Krijtová, Olga (referee) ; Krol, Ellen Jacoba (advisor)
The literary analysis ofthe novel De gevarendriehoek of Adrianus Franciscus van der Heijden is concentrated on the most significant features ofthis work. This is above all the symbolic sphere that enriches the realistic character of the work. It creates an additional dimension which opens a specific field for interpretation of the philosophical meaning of this work. The analysis is made using the structural method. The language elements are subject to systemizing and classification with the aim to find out their attributes. These semantic attributes determine the function for reader' s apprehension. Following the structural pattem, these attributes are divided into the chapters: time, space, the attitude of the narrator an the motivic analysis. The main vehicle for the symbolic meaning is the motif. The system of motifs consits ofthe story-motifs that are superordinated by abstract-motifs. These constitute the main motif - a fundament for the interpretation. The exploration of motivic system constitutes the core ofmy thesis.A special category represents Van der Heijden's concept of living in the breadth - a way of experiencing the real time as a unique t:;temal moment. The result ofmy analysis was a discovery ofthe principal motivic features - the time and the fear. These two basic principles guide the...
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Aircraft Maintenance Control and Operational Defect Troubleshooting
Novotný, Tomáš ; Finda, Jindřich (referee) ; Zdich, Jiří (advisor)
This diploma thesis cover with the management of aircraft maintenance, one specific airline which operating with aircraft SAAB 340. Especially I dedicated to the maintenance and troubleshooting on the aircraft found during the operation. Contents diploma thesis consists of three parts. The first part describes the basic elements and concepts in the field of aircraft maintenance and related regulations. The next part describes the company which operating the aircraft for commercial transport, approach to the maintenance of its own fleet, together with the methodology for recording faults or malfunctions found during the operation. In the last part, I am cover with assessment of the system recording and troubleshooting.
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Financial MAnagement of a Non-profit-making Organisation with an International Element
Pilková, Jarmila ; Boháč, Radim (referee) ; Marková, Hana (advisor)
102 Financial Management of a Non-profit-making Organisation with an International Element Abstract The purpose of this thesis is to illustrate in complexity financial management of a specific type of non-profit-making legal entity, an organisation with an international element. The reason for my research is the fact that the regime of a non-profit-making organisation, especially in the area of accounting and taxes, differs in many aspects from the one of profit-making entities and is very complex, complicated and unclean. Moreover, the regulations of this very type of non-profit-making organisation have never been analysed in complexity before. In the text I try to analyse the legal regulations, collect and summarize accessible opinions of experts and introduce some of my own theories. The paper is composed of five chapters, each of them examining different aspects of the legal and especially financial regime of the organisation. Chapter One illustrates the basic issues concerning the concept of a non-profit making organisation. The chapter is subdivided into four parts. Part One deals with the notion itself. Part Two explains the reasons for its existence and purposes of its activities. Part Three describes different forms it can exist in. Part Four documents a short history of the non-profit-making...
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Water for recreation. Swimming of newborn and infants - health consequences, prevention
Belzová, Jana ; Bártová, Jiřina (advisor)
Water, as well as other elements, us in its various forms fascinates . We are drawn to her and inspires in us respect. Life is associated from the beginning with water. The fetus develops in the water environment and the newborn is 75% composed of just water. aquatic homeostasis of the organism is very tightly regulated , water is essential food component . Water is also used for recreational purposes. but important to remember that water is not our natural environment in postnatal life of a newborn is not equipped with perfect swimming reflex such as in the offspring of other mammals, and even so it is necessary to early develop swimming skills to gain a sense of security and satisfaction in water. Feeling the water well and confidently move through is important for many reasons, but especially because of security - this is the reason most important. It is equally important aspect of health , swimming stimulates the development of physical activity is recommended techniques comprehensive rehabilitation care. Not only is swimming least traumatic sports activities, but has a considerable relaxing effect. Swimming gives a child a sense of security and safety , health and strengthens in adulthood is becoming a major recreational value positively influencing lifestyle . Traditionalist model of care for the...
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Design of heating system for low-energy family house
Kytýrová, Zdeňka ; Hejčík, Jiří (referee) ; Košner, Jan (advisor)
This diploma thesis deals with the design of a heating system for a "low-energy" house. It is conceived as a low temperature system using a combination of radiators and underfloor heating. The design is supplemented with a calculation of heat loss, a proposal of needed components, a scheme of the system and means of regulation. The second part solves the heat source selection. A solar system with vacuum tubes is used as the primary source. The second one is an electrical water heater located in the accumulation reservoir for the hot domestic water. Necessary calculations for the design of the solar system, together with a scheme and means of regulation, are enclosed in this section.
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