The taxation of agricultural land with the use of multi-criteria analysis

The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value.Web of Science62520419

Scala Web Application Toolkit

Práce nejdříve popisuje nevýhody JavaScriptu v kontextu rozsáhlých webových aplikací a představuje, jak se tyto problémy obvykle řeší pomocí kompilátoru z jiného vyššího programovacího jazyka do JavaScriptu. Práce dále ukazuje, jaké problémy je nutné řešit v rámci implementace takového kompilátoru a jak překonat další překážky (interoperabilita, distribuce knihoven) vyplývající z toho, že programy nejsou napsány přímo v JavaScriptu, nýbrž ve Scale. Na vyvinutém kompilátoru a jednoduchém běhovém prostředí pak dále staví infrastrukturu, která umožňuje vzdálené volání metod (RPC). Tato infrastruktura zahrnuje mimo jiné i dynamické načítaní skriptů ze serveru a (de)serializér grafů objektů. V závěru pak porovnává vyvinutý toolkit s jinými podobnými projekty a představuje několik zajímavých směrů, kterými by se celý projekt dále mohl ubírat. Powered by TCPDF (www.tcpdf.org)The thesis describes disadvantages of JavaScript in the context of big web applications and presents how they can be eliminated by compilation from a different language to JavaScript. With Scala as the source language, the thesis shows what it takes to implement such a compiler and how to solve issues that arise with the compilation process (interoperability, library distribution). On top of the compiler with a simple runtime a remote metod invocation (RPC) infrastructue is built. It also involves a dynamic client side script loader and an object graph (de)serializer. Finally the work compares the implemented toolkit to similar projects and proposes several interesting directions the toolkit can evolve into. Powered by TCPDF (www.tcpdf.org)Department of Distributed and Dependable SystemsKatedra distribuovaných a spolehlivých systémůFaculty of Mathematics and PhysicsMatematicko-fyzikální fakult

What can tax revenues tell us about the economic activity of regions?

The main goal of this paper is to provide an analysis of the relationships among selected indicators of economic activity of regions (GDP, unemployment) and regional tax revenues obtained from taxes imposed on economic activity (VAT, income taxation) in the Czech Republic, with a detailed analysis of VAT. Our methodology is based on correlation analysis (both the Pearson’s and the Spearman’s correlation coefficients) using data from the official statistics of the Czech Republic. The main idea of the paper is that regional tax revenues should give us a picture of the economic activity of companies, residents and entrepreneurs in these regions. Based on the results, we can say that there is a statistically significant positive relationship between regional VAT revenues and the value of regional GDP, and a statistically significant negative relationship between regional income taxes revenues and regional unemployment.Web of Science9112811

The role of the value added tax on foodstuffs in the consumer basket

When looking for economic policy instruments in the times of economic crisis, even tax instruments are considered, particularly the changes (increases) of the value added tax rates. Most of the EU member states have two VAT rates, while foodstuff s and non-alcoholic beverages are included under a reduced rate. If increasing the reduced VAT rate, the signifi cance of the foodstuff or non-alcoholic beverages in the consumer basket, the regression of the VAT in these commodities and the signifi cance of the impact on households should be considered. Th is article tries to point out this issue by analyzing the impacts of changes in the VAT rates, or the actual VAT paid by the average households in the Czech Republic in the period from 2005 to 2010.Web of Science58839538

Engine intake airbox CFD optimisation and experimental validation tests

The effective power of an internal combustion engine is determined by the amount of air that is drawn into the cylinder. One of the basic requirements for the intake is the even filling of all cylinders. This paper deals with the design of an airbox 4- cylinder 2.2 liter naturally aspirated SI engine. The CFD simulation of the air flow through the serial airbox was performed. This showed an uneven filling of the cylinders. With the help of CFD simulations, the shape of the airbox was optimized to improve the uniformity of the cylinders filling. The validation tests of the real airboxes on the flow bench were performed. The standard airbox and the airbox with the optimized shape were compared. The results confirmed the CFD simulations outputs. Furthermore, it has been shown that the air filter chamber can contribute to the uniform filling of the cylinders. The research resulted in the optimization of the engine's intake tract airbox shape.Web of Science20236367636

Does a reflection of the fiscal discipline requirement exist during the euro implementation on tax systems?

While previous states of the EU-15 could decide if they would accept the common European currency or not, newly entering states are committed to accepting the EUR. The first country that accepted the EUR (apart from the EU-15, of which 12 countries have the common currency) was Slovenia (2007), and afterwards Cyprus and Malta (2008), and from 1.1.2009 the EU was joined by Slovakia. Countries have to fulfill defined criteria to enter the EU, so it can be assumed that there are indirect but doubtless interconnections: taxes state budget revenues state budget balances Maastricht criteria accomplishment (before the country enters the euro zone), or fulfilling the Stability and Growth Pact. The aim of this paper is to evaluate the possible influence of EUR implementation on tax systems in the selected countries. The author deals with the evaluation of EUR implementation consequences in the first 12 countries by means of a macro-economic characteristic analysis in the first part of the paper, and in the second part offers more detailed analyses of Slovenia, Cyprus, and Malta

Aktivní detekce poruch a řízení

The dissertation thesis deals with the constrained optimization based approach to active fault detection and control (AFDC) of dynamical systems. The thesis addresses three main goals. The first goal is to define a general AFDC framework for stochastic discrete time dynamic system. The AFDC framework covers previously published formulations of AFDC as well as newly introduced formulations. The AFDC problems are defined as constrained optimization problems. The second goal is to derive a solution of AFDC problems. The optimal solution can be derived for a small subset of AFDC problems. Therefore, the focus is laid on a numerically tractable suboptimal solution for a practically important subclass of AFDC problems. The third goal of the thesis is to demonstrate the proposed AFDC framework. Basic properties of the proposed AFDC framework are illustrated by simple numerical examples. Main advantages of the proposed AFDC framework are demonstrated by a complex example, where the goal is simultaneous AFDC of an air handling unit.Katedra kybernetikyObhájenoThe dissertation thesis deals with the constrained optimization based approach to active fault detection and control (AFDC) of dynamical systems. The thesis addresses three main goals. The first goal is to define a general AFDC framework for stochastic discrete time dynamic system. The AFDC framework covers previously published formulations of AFDC as well as newly introduced formulations. The AFDC problems are defined as constrained optimization problems. The second goal is to derive a solution of AFDC problems. The optimal solution can be derived for a small subset of AFDC problems. Therefore, the focus is laid on a numerically tractable suboptimal solution for a practically important subclass of AFDC problems. The third goal of the thesis is to demonstrate the proposed AFDC framework. Basic properties of the proposed AFDC framework are illustrated by simple numerical examples. Main advantages of the proposed AFDC framework are demonstrated by a complex example, where the goal is simultaneous AFDC of an air handling unit

K problému fiskální teorie a politiky (s konkretizací na Československo)

Import 20/04/2006Prezenční výpůjčkaVŠB - Technická univerzita Ostrava. Ekonomická fakult

Family expenses in relation to sports products

Title: Expenditure of families in relation to sports products Objectives: The aim of the bachelor's thesis is to analyze the expenditure of households in the Czech Republic on sports products based on data obtained from a questionnaire survey and to find out which criteria influence this expenditure. Methods: The quantitative method of questioning was chosen as the primary method of data collection. More precisely, electronic questioning of respondents through an electronic questionnaire was used. The company Survio, more precisely survio.com, was chosen to create the electronic questionnaire. It is a tool for creating online questionnaires that are available to users for free. A total of 462 respondents filled in and thus completed the entire survey. These are members of families of various sizes who decide on the family's budget and its preference for buying or selling. These members are referred to as "heads of families". Results: Based on the data obtained from the questionnaire survey, an analysis of the expenditures of households in the Czech Republic on sports products was carried out. The research results were processed and commented in the analytical part of the work. The amount of gross monthly income and the size of the municipality in which the family lives do not significantly affect...Název Výdaje rodin ve vztahu ke sportovním produktům Cíle: Cílem bakalářské práce je na základě dat získaných í ého šetření provést analýzu výdajů domácností České republiky na sportovní produkt a zjistit, která kritéria tyto výdaje ovlivňují. Primární metodou sběru dat byl zvolen kvantitativní způsob dotazování. Přesněji bylo použito elektronické dotazování respondentů prostřednictvím elektronického dotazníku. Pro vytvoření elektronického formuláře byla vybrána společnost Survio, přesněji survio.com. Jedná se o nástroj pro vytvoření online dotazníků, které jsou uživatelům k Celé šetření vyplnilo, a tedy dokončilo, celkem 462 dotazovaných. Jedná se o členy různě početných rodin, kteří rozhodují o rozpočtu rodiny a o její preferenci nákupu či prodeji. Tito členové jsou nazváni jako "hlavy rodin". Výsledky: Na základě získaných dat z dotazníkového šetření byla provedena analýza výdajů domácností České republiky na sportovní produkt. Výsledky výzkumu byly zpracovány a okomentovány v analytické části práce. Výše hrubých měsíčních příjmů a velikost obce, ve které rodina žije, znatelně neovlivňují měsíční výdaje rodin na sportovní produkt. Naopak počet členů domácnosti, počet dětí do věku 18 let žijících v domácnosti, aktivita ve sportu členů rodiny a druhy sportů působí na výdaje rodin na sportovní produkt....ManagementFakulta tělesné výchovy a sportuFaculty of Physical Education and Spor