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Seismic Design of Structural Steel Connections
Sotulář, Jiří ; Šabatka,, Lubomír (referee) ; Pilgr, Milan (referee) ; Hron, Lukáš (advisor)
The thesis deals with the analysis and standard check of structural steel connections subjected to seismic loads. Analysis is based on a software solution and standard check is performed according to standard requirements and formulas. The first part deals with the theory of seismic load. There are described the general knowledges about the earthquake and the method of determining the effects of seismic loading on buildings according to the EN 1998-1. In the second part of the thesis is made design and check seismically loaded multi-storey steel building. Design is based on recommendations of the EN 1998-1 and some recommendations of research. In the third part is the analysis, verification and check of steel joints, which are contained in the structure designed in the second part of the thesis. On the basis results of analyses of indivudual connections are defined recommendations and requirements for the use and design structural steel connections subjected to seismic loads.
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Účetní a daňové aspekty odpisování dlouhodobého majetku
Kratt, Kateryna ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
Práce vymezuje majetek z hlediska účetnictví a daně z příjmů podle platné české legislativy, a tím je v práci zodpovězeno na otázku, zda se jedná o majetek, jehož výdaje na pořízení je nutno dle stanovení české legislativy rozložit do více časových období, s čímž souvisí i volba metody odpisování, kterou může podnikatelský subjekt aplikovat v souladu s odpovídajícími právními předpisy. Nebo se jedná o majetek, při jehož pořízení vynaložené prostředky může podnikatelský subjekt jednorázově zahrnout do nákladů. Práce vysvětluje důvod existence odložené daně a porovnává úpravu odpisů podle české legislativy s úpravou podle IFRS.
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The analysis of the vehicle insurance
Malá, Markéta ; Radová, Jarmila (advisor) ; Vohralík, Michal (referee)
The bachelor thesis is focused on the analysis of the vehicle insurance in the Czech Republic. In the theoretical section the author deals with compulsory motor third party liability insurance and motor own damage insurance. Theme is a very actual, because of the variability of the market situation, insurance companies create variability within the competitiveness and trying to obtain client. The practical part of thesis deals with the examining the Czech financial market. The author of the thesis focuses on four selected insurance companies according to total premiums written on the compulsory motor third party liability insurance and motor own damage insurance. In the practical part are two examples, on those potential candidates could see the influence of factors. The author of the thesis in the last part wants to find out advantage of the combined product, compared to negotiation of the compulsory motor third party liability insurance and the motor own damage insurance separately.
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Java in corporate environment
Picmaus, Martin ; Havránek, Martin (advisor) ; Ladislav, Ladislav (referee)
This thesis deals with the development of the program, which is used for sale of medication. The theoretical part is divided into five parts. First, there is an introduction of object-oriented programming globally as a whole. The following section concerns with Java programming language. The emphasis is put on specific features of this language and basic syntax. The chapter also includes objects and their basic principles of use. Next part specializes in SQL. and describes the basic clauses. Chapter UML is mentioned just partially. The main focus is on different perspectives of UML. In last part there is a division of companies based on legal form, including the description of each type. The basis of the practical part is to create a program code according to the assignment. Initially, a profile of the company, for which the program has been created, is introduced including the specifications and their requirements. Then the proposed solution is described. In the technical part a preparation of development environment is elaborated, which is followed by a detailed description of the functioning of the program. The end of the practical part is dedicated to a description of individual classes, in which their functionality is gradually explained. The result of the thesis is the output data written to the file. This file is used by the company to promote sales.
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Characteristics, types and social use of Securities. Legislation under the Civil Code no. 89/2012 Coll. (after the abolition of the Securities Act no. 591/1992 Coll.)
Kauerová, Ladislava ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
The thesis aims to provide basic information and a holistic overview of securities, especially their adjustment in the legislation. The thesis is based on the current wording of the legislation which are especially Act no. 89/2012 Coll. according the New Civil Code. The first part of the thesis is about the basic distribution of the securities and is characterized in detail the issue of securities legislation. Subsequently is described capital market functioning in the framework of the standard market economy. The practical part is devoted to collecting data from the lay public and experts. The aim of the survey is if the capital market is properly treated after a change in legislation. The method is a statistical evaluation. The thesis also shows how practically proceed in the beginnings of securities trading on the Internet.
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Agricultural land evaluation for taxation purposes: Analysis and projet
Dubánková, Helena ; Boučková, Bohuslava (advisor) ; Drahomíra, Drahomíra (referee)
The thesis is focused on the evaluation of agricultural land for the tax purposes and at the impact of the official price of agricultural land on the tax level. The thesis is divided in two parts. The first part analyses the quantitative and qualitative structure of agricultural land, the theory of the agricultural land evaluation by the market and official land price and to the description of the basic types of taxes, which use the official agricultural land price as the tax base. In the second part of the thesis, the main attention is given to the comparison of the tax amount from the acquisition of real estate in relation to agricultural land, the way of its utilisation and location and to the comparison of real estate tax level regarding agricultural land, when using as the tax base the official land price according to the BSEU and the market price, using a case study.
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Daně z příjmů v účetnictví
Dlouhá, Veronika ; Koubová, Libuše (advisor) ; Nováčková, Zdenka (referee)
Diplomová práce shrnuje právní úpravu účetnictví a daní z příjmů právnických osob v České republice. Blíže specifikuje daňově uznatelné a neuznatelné náklady. Upozorňuje na nutné úpravy výsledku hospodaření zjištěného z účetnictví, které je třeba provést pro stanovení základu daně dle zákona o daních z příjmů a následné vypočtení splatné daně z příjmů právnických osob. Obsahuje metody výpočtu a účtování odložené daně. Diplomová práce hodnotí výhody a nevýhody provázanosti účetního a daňového systému.
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Oceňování nemovitostí
Špaňhelová, Lucie ; Heřman, Jan (advisor) ; Hezina, Miloslav (referee)
Teoreticko-metodologická část: Základní pojmy při oceňování nemovitostí, potřebné podklady pro oceňování nemovitostí, metody stanovení hodnoty nemovitostí. Aplikační část: Administrativní a tržní ocenění rodinného domu s příslušenstvím a pozemky. Součástí administrativního ocenění je nález, popis jednotlivých oceňovaných objektů, jejich výměra, hodnocení a ocenění. Tržní ocenění je stanoveno dle Klimešovy srovnávací metody. V závěru shrnutí dosažených výsledků, porovnání cen a posouzení odlišností obou cen.
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