Taxation of Legal Entities in the Czech Republic and Slovakia

Bakalárska práca je zameraná na zdanenie príjmu právnických osôb v Českej a Slovenskej republike a na možnosti daňovej optimalizácie. Teoretická časť obsahuje definície a objasňuje odborné pojmy. Následne je vykonaná analýza nástrojov daňovej optimalizácie a metodiky určenia daňovej povinnosti. Návrhová časť obsahuje všeobecné odporúčania pre daňovú optimalizáciu a modelové hospodárske operácie s výpočtom daňovej povinnosti, na ktorých sú demonštrované spoločné a rozdielne znaky Českej a Slovenskej republiky.This bachelor thesis is focused on the taxation of legal entity’s income in the Czech and Slovak Republic and on the possibilities of tax optimization. The theoretical part contains definitions and clarifies technical terms while further explaining the analysis of tools for tax optimization and the analysis of methodology of tax liability determination. The proposal part contains general recommendations for tax optimization and model economic operations with computation of tax liability, on which the common and different features of the Czech and Slovak Republic are demonstrated.

Risk Management of a Business Entity

Diplomová práca sa zaoberá problematikou riadenia rizík vo vybranom podnikateľskom subjekte. Predmetom skúmania sú riziká vybraného subjektu. Objektom skúmania je slovenská firma so zmeneným názvom Betolta, a.s., ktorej hlavnou činnosťou je výroba železobetónových prefabrikátov. Diplomová práca je rozdelená do siedmych kapitol. Práca sa bližšie venuje súčasnému stavu skúmanej problematiky, identifikácii, analýze a hodnoteniu rizík spoločne s použitím metód strategickej situačnej analýzy. Záver práce sa venuje návrhom a odporúčaniam na zlepšenie zisteného stavu.The master thesis deals with the issue of risk management in a selected business entity. The subject of the research is the risks of the selected entity. The object of the research is a Slovak company with the changed name Betolta, a.s., that main activity is the production of reinforced concrete precast units. The thesis is divided into seven chapters. The thesis deals in more detail with the current state of the researched issues, identification, analysis and evaluation of risks using the methods of strategic situational analysis. The conclusion of the work deals with proposals and recommendations for improving the identified situation.

Control of packaging machine using Safety PLC

Táto práca sa zaoberá technológiou kontinuálneho baliaceho stroja na začiatku z hľadiska posúdenia rizík a návrhu opatrení pre ich zníženie. Na kvantifikáciu jednotlivých faktorov rizika je využitá metodika HRN. Ďalšia časť je venovaná implementácií bezpečnostných opatrení a realizácií safety obvodov za použitia safety PLC -Simatic S7–1500F a funkcie pohonu Sinamics S120 Shared device. Bezpečnostná funkcia, ktorá je v tomto pohone realizovaná je Safe Stop 1. Nasleduje návrh pohonov a realizácia ich riadenia. Na riadenie pohonov je použité motion control PLC Simotion. Tiež sú rozobraté postupy pri konfigurácií synchrónnej operácie – vačky, návrh vačiek a ich realizácia v jazyku MCC. Zdokumentovaný je použitý diagram prechodov a stavov, ktorý je v súlade s koncepciou diagramu definovanou organizáciou OMAC. Na záver je ukázané jednoduché HMI na ovládanie stroja.This thesis deals with a technology of continuous packaging machine in the beginning from the point of risk assessment and design of necessary measures to reduce the risk as much as it is possible. Here the HRN method was used to quantify every risk factor. Next part documents the implementation of the safety measures and the realization of the safety circuits by using Simatic S7–1500F safety PLC and Shared device functionality. Safety function which is realized in the Sinamics S120 drive is Safe Stop 1. Next, it describes the drive dimensioning and the principle of the drive control. Simotion PLC is discussed in more details and then is used as a motion control master. An approach to the configuration of camming synchronous operation is dealt with in details. Cam design and their realization is documented, too. The thesis also demonstrates the state manager that was implemented in the user program and which is used according to the concept of OMAC state manager. In the end a simple HMI for packaging machine control is described.

Amblyopia treatment of adults with dichoptic training using the virtual reality oculus rift head mounted display: preliminary results

Background: The gold standard treatments in amblyopia are penalizing therapies, such as patching or blurring vision with atropine that are aimed at forcing the use of the amblyopic eye. However, in the last years, new therapies are being developed and validated, such as dichoptic visual training, aimed at stimulating the amblyopic eye and eliminating the interocular supression. Purpose: To evaluate the effect of dichoptic visual training using a virtual reality head mounted display in a sample of anisometropic amblyopic adults and to evaluate the potential usefulness of this option of treatment. Methods: A total of 17 subjects (10 men, 7 women) with a mean age of 31.2 years (range, 17–69 year) and anisometropic amblyopia were enrolled. Best corrected visual acuity (BCVA) and stereoacuity (Stereo Randot graded circle test) changes were evaluated after 8 sessions (40 min per session) of dichoptic training with the computer game Diplopia Game (Vivid Vision) run in the Oculus Rift OC DK2 virtual reality head mounted display (Oculus VR). Results: Mean BCVA in amblyopic eye improved significantly from a logMAR value of 0.58 ± 0.35 before training to a post-training value of 0.43 ± 0.38 (p < 0.01). Forty-seven percent of the participants achieved BCVA of 20/40 or better after the training as compared to 30% before the training. Mean stereoacuity changed from a value of 263.3 ± 135.1 before dichoptic training to a value of 176.7 ± 152.4 s of arc after training (p < 0.01). A total of 8 patients (47.1%) before dichoptic treatment had unmeasurable stereoacuity while this only occurred in 2 patients (11.8%) after training. Conclusions: Dichoptic training using a virtual reality head mounted display seems to be an effective option of treatment in adults with anisometropic amblyopia. Future clinical trials are needed to confirm this preliminary evidence

Immunohistochemical evaluation of tissues following bone implant extraction from upper and lower limb

Fractured bones can regenerate and restore their biological and mechanical properties to the state prior to the damage. In some cases, however, the treatment of fractures requires the use of supportive implants. For bone healing, three processes are essential: the inflammatory phase, the repair phase and the remodelling phase. A proper course of the first - inflammatory - stage is important to ensure a successful fracture healing process. In our study, we evaluated tissue samples immunohistochemically from the area surrounding the fractures of upper and lower limbs (bone tissue, soft tissue, and the implant-adhering tissue) for markers: CD11b, CD15, CD34, CD44, CD68, Cathepsin K, and TRAcP that are linked to the aforementioned phases. In soft tissue, higher expressions of CD68, CD34, CD15 and CD11b markers were observed than in other locations. TRAcP and Cathepsin K markers were more expressed in the bone tissue, while pigmentation, necrosis and calcification were more observed in the implant-adhering tissue. Since even the implant materials commonly perceived as inert elicit the observed inflammatory responses, new surface treatments and materials need to be developed

Screening of antioxidant properties of the apple juice using the front-face synchronous fluorescence and chemometrics

Fluorescence spectroscopy is gaining increasing attention in food analysis due to its higher sensitivity and selectivity as compared to other spectroscopic techniques. Synchronous scanning fluorescence technique is particularly useful in studies of multi-fluorophoric food samples, providing a further improvement of selectivity by reduction in the spectral overlapping and suppressing light-scattering interferences. Presently, we study the feasibility of the prediction of the total phenolics, flavonoids, and antioxidant capacity using front-face synchronous fluorescence spectra of apple juices. Commercial apple juices from different product ranges were studied. Principal component analysis (PCA) applied to the unfolded synchronous fluorescence spectra was used to compare the fluorescence of the entire sample set. The regression analysis was performed using partial least squares (PLS1 and PLS2) methods on the unfolded total synchronous and on the single-offset synchronous fluorescence spectra. The best calibration models for all of the studied parameters were obtained using the PLS1 method for the single-offset synchronous spectra. The models for the prediction of the total flavonoid content had the best performance; the optimal model was obtained for the analysis of the synchronous fluorescence spectra at Delta lambda = 110 nm (R (2) = 0.870, residual predictive deviation (RPD) = 2.7). The optimal calibration models for the prediction of the total phenolic content (Delta lambda = 80 nm, R (2) = 0.766, RPD = 2.0) and the total antioxidant capacity (Delta lambda = 70 nm, R (2) = 0.787, RPD = 2.1) had only an approximate predictive ability. These results demonstrate that synchronous fluorescence could be a useful tool in fast semi-quantitative screening for the antioxidant properties of the apple juices.info:eu-repo/semantics/publishedVersio

Immunohistochemical evaluation of tissues following bone implant extraction from upper and lower limb

Fractured bones can regenerate and restore their biological and mechanical properties to the state prior to the damage. In some cases, however, the treatment of fractures requires the use of supportive implants. For bone healing, three processes are essential: the inflammatory phase, the repair phase and the remodelling phase. A proper course of the first inflammatory stage is important to ensure a successful fracture healing process. In our study, we evaluated tissue samples immunohistochemically from the area surrounding the fractures of upper and lower limbs (bone tissue, soft tissue, and the implant-adhering tissue) for markers: CD11b, CD15, CD34, CD44, CD68, Cathepsin K, and TRAcP that are linked to the aforementioned phases. In soft tissue, higher expressions of CD68, CD34, CD15 and CD11b markers were observed than in other locations. TRAcP and Cathepsin K markers were more expressed in the bone tissue, while pigmentation, necrosis and calcification were more observed in the implant-adhering tissue. Since even the implant materials commonly perceived as inert elicit the observed inflammatory responses, new surface treatments and materials need to be developed.Web of Science38101127111