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Changes in the Czech legal regulation of value added tax in the last three years due to tax harmonization within the European Union
WEINAROVÁ, Milena
Bachelor thesis is focused on the description of the legal changes in the value added tax in the Czech Republic due to tax harmonization in the European Union and their impact on the accounting entity.The work is therefore a cross-section of several main chapters of the law on value added tax.The theoretical part of the thesis is devoted to value-added tax in general. Practical part first analyzes the major changes in the law, and then their impact in practice. This work describes the main problems that must be solved in practice by most taxpayers in general.

Steam boiler for demolition wood
Mazal, Lubomir ; Skála, Zdeněk (advisor)
The threat of depletion of fossil fuels is the driving force to diversify energy sources in the Czech Republic respectively in the European Union but also worldwide. One of these potential sources are being biomass boilers. The construction of these boilers has expanded in recent years because of government support for the construction of clean energy sources. Whether it is a burning of clean biomass or just incorporation of biomass to fossil fuels, teh substitution of fossil fuels and biomass boilers are the ideal solution. Their major advantages include significant reductions in emissions, mainly sulfur compounds, organic closure of the cycle of CO2 and disposal costs of spent residue.


Private limited liability company according to Business Corporations Act compared to private limited liability company in Danish law
Luptáková, Lucia ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
Private limited liability company is a type of limited liability company used especially by small and medium-size enterprises. This form of company is very popular in and outside of Czech republic. In the last few years many countries have adopted new laws regulating private limited liability companies. In Czech republic it was Business Corporations Act in 2012 although many provisions were included in other acts. In Denmark this form of company is regulated in Danish Companies Act adopted in 2009. This thesis describes legal regulations on private limited liability companies in both Czech republic and Denmark. Description of Danish regulations is rather thorough since there is limited amount of other sources on this matter in Czech language. The aim of the thesis is to compare these regulations and their positive and negative aspects.

Výzkumné centrum dynamiky Země (CEDR) - pět let aktivity
Kostelecký, J. ; Vondrák, Jan ; Zeman, A. ; Kalvoda, J. ; Schenk, Vladimír
Five years of activities of the Center of Earth Dynamics Research is described.

Global value chains in the coffee industry focused on Vietnam
Klumparová, Adéla ; Vlčková, Jana (advisor) ; Hnát, Pavel (referee)
Aim of this diploma thesis is to describe functioning of global coffee value chains and this knowledge then apply to the coffee industry in Vietnam which serves as a case study. The introductory chapter focuses firstly on institutional background of value chains, processes and management processes used in the agricultural industry. The thesis also contains analysis of global coffee value chain, including the identification of entities engaged in the chain and their contribution to the creation of added value. Next chapter describes the development of the world coffee market and production of the world's major producers and exporters of coffee. The thesis also deals with the topic of economic and social sustainability and the impact of global value chains on the environment. Final part of the thesis concentrates on the position of the coffee industry in Vietnam, its structure and development over the past 40 years. Attention is paid also to a problematic position of small growers or to the opportunities of the development of the local coffee industry.

Algorithm of imaging methods in suspicion on pulmonary tuberculosis
MIKULÁŠOVÁ, Jana
Tuberculosis is an infectious disease which more than 8 million people are taken ill with throughout the world every year. During the last decade more than 30 million people succumbed to it. The Czech Republic succeeds in decreasing the number of TB cases, despite of it the physicians warn how dangerous is still this infectious disease. Basic diagnostic examination in pulmonary TB is an X-ray examination. Radiophotography, so called {\clqq}štítovka`` enacted remarkable part in combating TB. This apparatus was used in past for collective X-ray examination. The disadvantage of this technique is substantionally higher radiation load. In my work I dealt mostly with contemporary possibilities of radiodiagnostics in pulmonary TB examination (with regard to radiophotography). I carried out measurement of entering surface kerma with the help of water phantom in different work places, with different types of machines. In my thesis I compared examination techniques, both from the point of diagnostic yield , and from the point of patients´ radiation load. X-ray diagnostics participates in big rate in medical irradiation, which is the most important part in human irradiation from artificial radiation sources. Implementation of new diagnostic methods (especially computer tomography) resulted in important expansion of diagnostic possibilities . On the other hand, historical equipment still functions, e.g. cabin machines for imaging from the photographic plate. The most important factors affecting radiation load of patients is modern machine equipment, regular running of tests of long-term stableness and working steadiness , as well as protective aids use. In every work place with sources of ionizing radiation a permanent supervision on respecting of radiation protection rules must be ensured.

The Controlling Study
Herda, Tomáš ; Mikovcová, Hana (advisor) ; Herda, Zdeněk (referee)
The main goal of this Diploma´s Thesis is to make a model for calculation of water and sewer rates for the company Vodovody a kanalizace Náchod, a.s. when sticking to the set criteria both from the side of VaK Náchod, a.s. and law regulations. Based on the theoretical part an analysis of customer sensitivity to the price changes using the data for last 20 years follows. Findings from the first two parts are used in risk analysis in next part. The created model calculates the water and sewer rates based on the information from the company accounting system in the way to generate sufficient financial resources to fulfill the renovation plan of infrastructural property plant and equipment and to transfer given amount to the company funds. In addition, the model monitors whether the legal condition of maximal allowable increase of profit per m3 is met. In the customer sensitivity to the price changes part the price elasticity of demand for water and sewer rates is calculated based on the data from 1995 to 2015. The assumption of inelastic demand is confirmed. Risk analysis part is deals with potential risk regarding the demand and prices. Potential impacts for the most significant risk are quantified. The analysis uses knowledge gained in the first two parts. It was confirmed that potential risks are exiting but do not have any significant impact on the going concern of VaK Náchod, a.s. The created model has been already used for the calculation of prices for the year 2017. Customer sensitivity analysis to the price changes and link to the potential risks is an additional information for VaK Náchod, a.s. which validates that nowadays, there are no significant threats which could affect the demand and water and sewer rates significantly.

Interspecific hybridization in Acrocephalus warblers.
Majerová, Veronika ; Reifová, Radka (advisor) ; Kotlík, Petr (referee)
Acrocephalus warblers have gone through the adaptive radiation during last severalmillion years, which gave rise to thirty one species occupying mainly Eurasia,Africa and Australia. The majority of species are morphologically very similar,however, they differ in ecological requirements, migration strategy, and song.Interspecific hybridization seems to be quite common among Acrocephaluswarblers, not only between sister species, but also between more distantly relatedtaxa. The main goal of this study was to determine whether this hybridization leadsto gene flow between species and which factors affect the rate of interspecific geneflow. For this purpose we conducted population-genetic analysis in three Europeanspecies of the Acrocephalus warblers of the subgenus Notiocichla: reed warbler (A.scirpaceus), marsh warbler (A. palustris), and blyth's reed warbler (A. dumetorum).Our results based on the analysis of sequence data from eight nuclear loci indicate,that gene flow between the studied species occurs, but only in one direction. Thegene flow is higher between genetically more related species than betweenecologically more similar species. We also estimated that the reed warbler and themarsh warbler diverged approximately 1,1 million years ago. The blyth's warblerand ancestor of the reed and marsh warbler...

Integration of Apple Mac computers into corporate environment
Světlík, Martin ; Bruckner, Tomáš (advisor) ; Rathouský, Tomáš (referee)
Corporate informatics has undergone a number of changes in past few years. Used devices are becoming more independent from the OS, they rely more on provided services and the level of security. Cloud technologies are increasingly growing in significance and a large number of companies offer their employees BYOD (Bring Your Own Device). This thesis focuses on integration of Apple Mac computers into corporate environments, based on analysis of contemporary approaches and possibilities of dealing with integration. An important part of this thesis is research of chosen implemented solutions in the Czech republic. From both parts of this thesis it then offers recommendations, which are based on practical experience of companies that widely use and deal with integration of Mac computers.