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Development of indicators on excise taxes in EU countries
UHLÍŘOVÁ, Kateřina
The objective of the thesis is to investigate the development of excise taxes indicators in twenty-seven member states of the European Union (without Croatia due to the absence of data). The selected period for the analysis is the year 2004 - 2016. The main aim of the thesis is to define the groups of member states EU according to their importance and similarity with respect to the excise duties. With this aim is related the another important idea of the work. That is whether the indicators of excise duties are brought closer to the harmonization processes and if are the member states converging. The cluster analysis was used to achieve the main goal of the work. The data which is used in this analysis is obtained from Eurostat and European Commission databases. The results of cluster analyzes allow the member states to be divided into four of the most stable groups. The group of Nordic countries in Europe, group of border states, states of NMS-12 able to approach the EU-15 and other states of NMS-12. The cluster analyzes also shows that the original and new member states, that joined the EU in 2004 and later, are still different in the field of excise duties. Differences that exist despite the strict harmonization of individual tax systems, in particular the harmonization of excise rates, may be caused, in particular, to the historical roots of individual countries, but also by the economic and political situation.
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ANALYSIS OF ACCURACY OF STREAMS AND WATERSHED DIVIDES CONTAINED IN THE GEOGRAPHIC DATABASES OF THE CZECH REPUBLIC
Hnyková, Renata ; Jaroš, Jakub (advisor) ; Uhlířová, Kateřina (referee)
Analysis of Accuracy of Streams and Watershed Divides Contained in the Geographic Databases of the Czech Republic Abstract The aim of this work is to evaluate positional accuracy of stream lines and watersheds in geographical databases of the Czech Republic. Data are compared in several geomorphologically different areas and the influence of terrain topography on positional accuracy of lines is also studied. The teoretical part of this work describes methods of stream lines and watesheds delimitation and methods designed for comparision of positional accuracy of lines. Furthermore, methodology of work involving stream lines and watershed delimitation in DTM (digital terrain model) by ArcHydro Tools and comparision of these lines with the lines in available databases is described. The data used for construction of DTM were obtained by Airborne Laser Scanning. Key words: watershed, stream, position accuracy, DTM
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Analysis of settlement relations in the enterprise
UHLÍŘOVÁ, Kateřina
The main topic of this bachelor thesis is the matter of settlement relations. It is primarily focused on their characteristics and accounting. There are characterized receivables and liabilities of business relations, towards employees, clearing taxes and subsidies, reporting settlement relations in balance sheet, adjustments to settlement relations and last but not least depreciation of debts. The aim of this thesis is to analyse all receivables and liabilities for the reporting period in the selected company. The company is clothing cooperative XYZ and 90% of its products are exported to foreign countries such as Switzerland, Scotland, Germany or Great Britain. The other aim is to concentrate on selected accounting transactions and show, how there are accounted in this company. There is the overall assessment of the size of the receivables and liabilities of the company in conclusion.
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Vodohospodářská revitalizace a ochrana před povodněmi
Ekologické služby, s.r.o., Hořovice ; Vrána, Karel ; Uhlířová, Kateřina ; Nováková, Hana ; Matoušek, Václav ; Koudelka, Petr ; Dostál, Tomáš ; David, Václav ; Hošek, Jan
Projekt řeší problematiku provádění protipovodňové ochrany prostřednictvím komplexní vodohospodářské revitalizace území. V roce 2005 se řešitelský kolektiv soustředil na řešení následujících hlavních problémových okruhů: výběr experimentálních povodí, podrobný průzkum vybraných experimentálních povodí, výběr vhodného matematického nástroje pro hodnocení srážko-odtokových vztahů v povodí, výběr vhodného matematického nástroje pro popis proudění v toku a nivě, příprava GIS nástrojů pro vybrané matematické modely, posouzení vlivu revitalizace na průtokové poměry v toku a údolní nivě, sestavení katalogu retenčních prvků v povodí, poznatky ze zahraniční exkurze na realizované revitalizační stavby, dokončení publikace Vodohospodářské revitalizace a předání do tisku a zpracování scénáře pro instruktážní film.
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