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Tax Impacts of Business Corporation Transformation
Plevová, Martina ; Hájek, Adam (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.
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Digital Image Steganography
Kolarčík, Tomáš ; Šimek, Václav (referee) ; Strnadel, Josef (advisor)
This bachelor thesis deals with digital image steganography and implements some of the available methods. This thesis describes steganography on a general level, it's history and it's current form. It also shows it's classification according to the type of carrier, the classification of the methods according to the style of hiding data and the influence of the hidden information. The primary subject of this thesis is image steganography, where facts that allow imperceptibly hide data inside image are described. A great part of this thesis is dedicated to the characteristics of the methods, which we observe and to the methods themselves. All of the methods described are implemented in a graphical and console application. The created application provides multiple image formats for hiding. In the last part, testing is performed in terms of capacity, imperceptibility and robustness.
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The use of nanofibres strain gauges for construction of linear sensors
Kirchner, Jan ; Kůr, Jan (referee) ; Pernikář, Jiří (advisor)
The aim of this thesis was to determine the basic characteristics of behavior of nanofiber strain gauges and on the basis of experimental measurements to confirm the suitability of the design of the length sensors. There was a product designed with a swivel arm whose rotation burdens the nanofiber strain gauge affixed to the flat side of the cut. Some measurements were carried out to find out a suitable direction of the loading pressure and to reveal the area showing the linear behavior. This linear area is approximately between 44 ÷ 92 % of the range of the nanostrain gauge (0% maximum load tensile, 100% maximum load pressure). Other measurements dealt with temporal stability of the output value at each point. The outcome of these experiments was to determine the methodology and to propose the design of sensors for further tests, the aim of which was to develop a sensor for measuring small diameters (from 1 to 5 mm). K
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Energy use of biomass
Zátopek, Zdeněk ; Šnajdárek, Ladislav (referee) ; Baláš, Marek (advisor)
The main goal of this thesis is the assessment of possible use of biomass for producing heat energy. For solving this task is necessary to make research about individual types of biomass suitable for processing. In next it must be done a research about technologies used for producing heat energy from biomass. These information have to aim at creation of overview of industrial apllications of those technologies.
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Evolutionary models for evaluation of organisms relationship
Gregorová, Kateřina ; Maděránková, Denisa (referee) ; Škutková, Helena (advisor)
The work is focused on the study and description of evolutionary models for the evaluation of the evolutionary distances of DNA sequences and protein sequences in the amino acids and the codon representation. In the framework of this work was created a program that evaluates the genetic distance between DNA sequences and protein sequences for the use of some evolutionary models. The program calculates the genetic distance of the compared sequences and on the basis thereof renders the phylogenetic tree. This can be relatively easily and quickly evaluate the affinity of the organisms. For easy operation is part of the evaluation program also graphical user interface (GUI).
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I Live Tarot
Oplatková, Hana ; Vondřejcová, Silvie (referee) ; Klímová, Barbora (advisor)
Private deck of cards created during six-month survey and documentation of daily experiences. The package contains 49 cards and it is inspired by a set of 78 tarot cards. Text content - reverse side of the card was created using diary notes. Face side of the card was chosen as a representation of processes taking place usually in days when the card was read.
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Tax Implications of Company Transformations
Roubíčková, Kristýna ; Ondráková, Zdeňka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the business combinations. The theoretical part is focused on individual types of business combinations and their legal, accounting and tax aspects. The analytical part contains practical examples of selected types of business combinations and their subsequent comparison. In the suggestion part, these specific business combinations are evaluated from a legal, accounting and especially tax point of view.
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Tax Implications of Company Transformations
Šestáková, Denisa ; Foukalová, Lenka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.
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Screw pumps
Dvořák, Petr ; Jandourek, Pavel (referee) ; Klas, Roman (advisor)
This work gives basic information about screw pumps. The work is about hydrostatic convertors. It describes division hydrostatic convertors basic information, purpose, equations and diagrams. Then the work gives information about division of screw pumps, their construction, principle, how working and utilization. At the end of the work is derivation of equations for computation twinscrew pump with buttress thread and drawing of diagrams from these equations. Consequently is doing calculation of twin screw pump for entry data.
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Tool steels
Bíza, Michal ; Němec, Karel (referee) ; Molliková, Eva (advisor)
The bachelor thesis deals with the types of steel that are used to produce working tools. There is a classification and the characterization of the most frequently used tool materials in the first part. The second part describes the classification of tool steel according to various criteria, a tool steel production, heat treatment, the structure and the properties of steel used for tools. The last part is focused on the description of the types of tool steel that are classified according to their use in practice.
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