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Estimate VAT selection after the introduction of electronic evidence of sales in the Czech Republic from 2016
Píchal, Dominik ; Pikhart, Zdeněk (advisor) ; Zeman, Martin (referee)
The Bachelors Thesis focuses on the topic of the tax collection and other subjects that are related to the topic like underground economy, tax evasion and other instruments that lead to the efficiency improvement of the tax collection. Electronic evidence of taxes in Czech is the kind of the instrument that aims towards the increase of the tax collection and improvement of the control of the taxpayer. Comparation and analysis was used for its methodological basis. Analysis and comparison serves as the proof that the thesis, of the electronic evidence of taxes beeing an effective instrument, is correct. The merit of the thesis is an overall description of the chosen phenomena affecting the tax collection, description of the models of electronic evidence of taxes from abroad and most importantly description and analysis of the upcoming czech one.
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Possibilities of Big Data use for Competitive Intelligence
Verníček, Marek ; Molnár, Zdeněk (advisor) ; Šperková, Lucie (referee)
The main purpose of this thesis is to investigate the use of Big Data for the methods and procedures of Competitive Intelligence. Among the goals of the work is a toolkit for small and large businesses which is supposed to support their work with the whole process of Big Data work. Another goal is to design an effective solution of processing Big Data to gain a competitive advantage in business. The theoretical part of the work processes available scientific literature in the Czech Republic and abroad as well as describes the current state of Competitive Intelligence, and Big Data as one of its possible sources. Subsequently, the work deals with the characteristics of Big Data, the differences from working with common data, the need for a thorough preparation and Big Data applicability for the methods of Competitive Intelligence. The practical part is focused on analysis of Big Data tools available in the market with regard to the whole process from data collection to the analysis report preparation and integration of the entire solution into an automated state. The outcome of this part is the Big Data software toolkit for small and large businesses based on their budget. The final part of the work is devoted to the classification of the most promising business areas, which can benefit from the use of Big Data the most in order to gain competitive advantages and proposes the most effective solution of working with Big Data. Among other benefits of this work are expansion of the range of resources for Competitive Intelligence and in-depth analysis of possibilities of Big Data usage, designed to help professionals make use of this hitherto untapped potential to improve market position, gain new customers and strengthen the existing user base.
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Výběr a implementace open source nástroje pro řízení portfolia projektů
Marek, Jan ; Chlapek, Dušan (advisor) ; Kučera, Jan (referee)
Methods and ways of implementation of changes and innovations in companies through project management are in today's society very well established. There exists methodologies, techniques and tools for the management of individual projects. However in a role of project manager, I very often faced the fact that companies are performing the project portfolio management in very intuitive way. This in itself leads to failed and prematurely terminated projects, initiation of the wrong projects or realisation of correct projects, but at the wrong time. Very often I have also recognized, that there is lack of awareness of fact, that there are also Open Source applications that can help with the organization's portfolio. This thesis deals with the definition of requirements, search and selection of proper OSS application and subsequent implementation. In the first part of this thesis I prepare a theoretical framework about PPM, and on that basis then identify and verify a set of requirements for selection of right OSS PPM application. The next section of thesis describes searching for suitable applications from a variety of sources, assessment against the requirements and the final selection. In the last part the implementation project is drafted, which aims to serve other colleagues in project management as one of the possible implementation paths. The outputs are then continuously confronted with experts in matter of projects and project management in the field of IT in order to maximize symbiosis between theory and real life experiences. Virtually every project management methodology defines the collection of already-proven techniques, best practices or lessons learned from the previous similar implementations. The main contribution of this thesis I see in fact that it contains not only the design of the project implementation, but also describes a logical path, what leads to the result. Therefore this thesis could be used as a base or discussed best practice, when a project of implementation of PPM application in place.
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Freezing technology of bull sperm in relation to its survivability and fertilization ability
Doležalová, Martina ; Stádník, Luděk (advisor) ; Jiří, Jiří (referee)
The aim of optimalization the insemination doses production is to provide the highest fertilization ability of spermatozoa during the demanding proces of processing fresh semen and its subsequent cryopreservation. Temperature changes causes spermatozoa damage during the cooling and freezing. Spermatozoa is exposed to cold shock and many others limiting factors, which leads to cell death and therefore to decline of fertilization ability of thawed insemination doses. For increasing spermatozoa resistance, exactly the plasma membrane resistance against cold shock was fraction of egg yolk LDL cholesterol (low density lipoprotein) at various concentrations into the comercially produced diluents added. It is believed that LDL acts possitively to plasma membrane and helps to maintain the fertilization ability of spermatozoa after thawing. Following step in the proces of insemination doses production is slow cooling of diluted semen and equilibration, when the straws are store at cooling box for 30 minutes to 240 hours. This period is necessary to penetrate of certain diluent components into the spermatazoa also maintain the balance between their intracellular and extracellular concentration. Also important is subsequent freezing temperature gradient of insemination doses. The most suitable freezing method is based on computer controlled temperature decline in freezing chamber which allows the precise control of ice crystals formation that could tear and kill the cell.
During 2012 to 2016 was repeatedly collected semen from the group of breeding bulls (n = 27, Holstein and Czech Fleckvieh breed) at AI centre. Semen which fulfill the standard entrance conditions in first step was evenly into several parts divided. For dilution the three types of comercially diluents AndroMed, Bioxcell and Triladyl with and without LDL addition were used. Into the diluents AndroMed and Bioxcell the concentration of LDL 4 %, 6 % and 8% into the dilent Triladyl 6 %, 8 % and 10 % was added. Diluted semen was filled into the glass capillares with volume 0,1 ml and temperature +4 °C. Subsequently the sample was placed to cold bath (0°C) for 10 minutes. Then the volume of capillare with physiological solution (37 °C) was mixed and for next 120 minutes was incubate. The effect of cold shock to proportion of live spermatozoa was evaluated by using Eosin and Nigrosine staining technique during heat test of spermatozoa survivability after spermatozoa heating and after 120 minutes of incubation.
The more suitable semen diluents which provide the higher spermatozoa resistance against cold shock were AndroMed and Bioxcell. Together the possitive effect of LDL addition into the diluents to lower decrease of proportion of live spermatozoa during heat test was found (P<0.05). The most suitable LDL concentration which had a favorable influence at spermatozoa resistance against cold shock was 6 % in diluent Bioxcell. Values of the proportion of live sperm were higher at the beginning of the heat test (+1.31% to + 3.2%) and after 120 minute incubation (+5.82% to +8.41%) compared to other diluents with and without addition of LDL.
In the next step the process of equilibration was optimized, is an important part of insemination doses production. The effect of the length of equilibration for subsequent fertilization ability of spermatozoa was evaluated using spermatozoa motility based of CASA and proportion of live spermatozoa after thawing and during heat survival test lasting 120 minutes (37 ° C). Suitable semen was diluted by comercially used diluent AndroMed based on soya lecithin, filled into the straws (0.25 ml), cooled and equilibrated in cooling box for 30, 120 and 240 minutes and freezed in programmable freezing box applying four types of freezing curves differing in temperature rate decline. There was used standard and by producer recommended 3. phase freezing curve, then 2. phase freezing curve, and 3. phase freezing curve with slower as well as rapid decline of temperature rate in freezing chamber, compared with standard freezing curve. The highest spermatozoa motility was found using 240 minutes of equilibration by +2.72% and +4.58% compared to other lengths of equilibration (P <0.05 to 0.01). The highest proportion of live spermatozoa was found using 120 minutes of equilibration (+6.87 % and +8.68 %). The highest average spermatozoa motility during heat test after thawing was achieved by using 2. phase freezing curve (from +2.97% to +10.37%, P <0.05), also in the proportion of live spermatozoa (from + 4.37% to +8.82%, P <0.01). When evaluating interaction between the length of equilibration and freezing curve (standard 3. phase and 2 . phase freezing curve), the highest average spermatozoa motility and proportion of live spermatozoa using 240 minutes of equilibration by both freezing curves was reached, there was no statistically significant differences. As well as, in all evaluated parts of this study the individual differences between ejaculate of bulls and within semen from one bull (P <0.05) as secondary effect were found.
To maintain good fertilization ability of semen during cryopreservation is necessary to increase the spermatozoa resistance against cold shock using addition of correct concentration of LDL into the commercially used diluents AndroMed and Bioxcell. Subsequently the fertilization ability of insemination dose is influenced by cooling, the length of equilibration and freezing. The length of equilibration 120 minutes and more as well as gentle way of freezing according to freezing curve, which ensures a gradual decrease of temperature in freezing chamber provided the higher average spermatozoa motility and proportion of live spermatozoa.
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Individual human odor as a forensic trail in criminal proceeding made by contact or contactless transmission and its resistance to physical agents
Santariová, Milena ; Bartoš, Luděk (advisor) ; Chmelíková, Eva (referee)
The dissertation thesis consists of four papers that have been published in scientific journals.
Study n. 1
The need to recover evidence from water is quite common in criminal investigation. The article deals with the possibility to collect human scent from such objects and with the ability of specially trained dogs to match such scent samples with scent samples collected from detained suspects. During an experiment, designed as a blind one, it has been proved, that human scent can survive on submerged objects and can be later used for scent identification.
Study n. 2
To collect odors the Czech Republic Police use special fabric sorbents manufactured under the registered mark ARATEX. Before use the fabric sorbent is treated by water vapor sterilization. After the scent identification the sorbent is destroyed. The goal of the study was to verify if the vapor sterilization is effective enough to remove human scent that has already penetrated into the sorbent structure or in other words if the sorbent can be exposed to vapor sterilization and then used again. Specially trained dogs were used to match starting odors with target odors in the line-ups. The results showed that dogs are able to correctly match human odors even after they have being exposed to vapor sterilization.
Study n. 3
The purpose of the study was to determine the temperature at which the human scent is degraded so that a dog would not be able to identify it. In contrast to expectations, eight dogs used in the experiment almost flawlessly identified human scents from five scent donors exposed to temperatures of 100°C, 200°C, 300°C, 400°C, 500°C, 600°C, 700°C, and 800°C. Only two of the dogs were able to identify 5 of 15 scent samples exposed to 900°C. No dog identified a scent exposed to 1000°C. Our study verified heat survivability of human scent far beyond existing expectations.
Study n. 4
We tested the hypothesis that if odor fallout (the release of a human odor onto an untouched object) in human subjects exists, then holding a hand above an absorbent will produce a detectable scent which will be subsequently matched in a detection test by trained dogs. Scents were collected from seven males to sterile cotton absorbent squares. The left hand was used to get the control scent and the right hand served as the target scent. Each experimental subject was sitting and his left hand was laid down on a cotton square for 3 min. The right hand was held 5 cm above another cotton square for 3 min. The scent identification was done by two specially trained police German shepherds. Both dogs performed 14 line-ups and correctly matched the collected scents of all test subjects. The results suggest the existence of human odor fallout, whereby a human scent trace is left by humans even if they do not touch an object.
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Collective invesment
Černý, Štěpán ; Veselá, Kamila (advisor) ; Jitka, Jitka (referee)
The main object of this Diploma Thesis is according to collective investment through mutual funds formulate appropriate portfolio model for different types investors of retail banking. Theoretical part of the thesis is focuses on information and rules of investements, advantages and disadvanteges of collective investmentm fund types and their strategies. The practical part parses the selected mutual funds and then compares according to historical performance and riskiness. In the last part of it is handled by the main target. In this section are created model portfolia for individual investors, which are diversified and selected investment companies. Each of the suggestions and recommendations of the model portfolios correspond to the principles of conservative, balanced and dynamic investor.
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