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

Modelling of Airport Check-in Process

Import 02/11/2016Diplomová práce se zabývá tvorbou simulace odbavovacího procesu na letišti v simulačním programu WITNESS. První část práce se věnuje Letišti Ostrava a.s. Zahrnuje plán rozložení letištní haly a obecný popis postupu odbavování cestujících na vnitrostátních i mezinárodních letech. Na tomto letišti bylo prováděno měření, ze kterého se vycházelo při tvorbě samotné simulace. Naměřené hodnoty a rozmístění měřičů je popsáno v samostatné kapitole včetně interpretace výsledků pomocí grafů. Další kapitola se zabývá představením samotného simulačního programu WITNESS a jeho základních funkcí. Za touto kapitolou následuje návrh simulačního modelu v programu WITNESS pro změřené lety.Diploma thesis is about simulation of check-in process at the aiport in the simulation program WITNESS. The first part is devoted Aiport Ostrava, a.s. Includes a plan of the aiport hall and description of general procedures of handling of passengers to national and international flights. At this aiport were measured. Results of this measurement was use to creation simulation. Measured values and location of measurement is described in a separate chapter, including interpretation of the results by graphs. Another chapter describes the simulation program WITNESS and its basic functions. In following part is described creation of simulation of individual measured flights.342 - Institut dopravyvýborn

Documentation of the church in the Dolní Věstonice village

Cílem této práce je vytvoření dokumentace kostela sv. Michaela archanděla v Dolních Věstonicích, která obsahuje polohopisnou situaci objektu, výkres prvního nadzemního podlaží, příčný a podélný svislý řez a venkovní pohledy na fasádu objektu. V textové části práce je popsán objekt, jeho umístění a chronologický postup veškerých činností. V kapitole přípravné práce je popis rekognoskace stávajícího bodového pole, vytvoření sítě pomocných bodů pro měření a příprava náčrtů. V další části jsou popsány metody, kterými byly polohově i výškově zaměřeny pomocné i podrobné body. Dále následuje kapitola kancelářské práce, která zahrnuje popis veškerých výpočtů a vyhotovení jednotlivých výkresů. V závěru je shrnutí výsledků a popsána možnost dalšího použití vyhotovené dokumentace. Veškeré výkresy, protokoly o výpočtech a testování přesnosti podrobných bodů se nacházejí v přílohách.The purpose of this thesis is the creation of documentation of the St. Michael the Archangel church in Dolní Věstonice village, which includes topographic situation of the object, drawing of the first floor, vertical and longitudinal sections and outdoor views of the façades. The church, it’s location and chronological description of all activities is included in the text of the thesis. Chapter named Preparatory work describes reconnaissance of current point field, creation of network of extra points for measuring and sketches preparation. The next section describes the methods used for positional and height measurement of detailed and assist points. The following chapter entitled Office work includes description of all the calculations and the making of individual drawings. The summary of results and the possibility of future use of the created documentation is described in the end of this thesis. All drawings, calculations reports and the accuracy testing of detailed points are found in the annexes.

Monumental places of the Moravien geodesy and cartography

Práce se zabývá popisem míst vztahujících se k osobnostem, které byly nějakým způsobem významné pro geodézii a kartografii a působily na Moravě, popřípadě ve Slezsku. Kromě osobností se věnuje i významným trigonometrickým a nivelačním bodům, archivům a městům s dalšími zajímavostmi movitého a nemovitého charakteru se vztahem ke geodézii a kartografii. Věnuje se i školám, kde dnes lidé mohou geodézii a kartografii studovat. Jedna z kapitol je věnována Moravskému kartografickému centru ve Velkých Opatovicích.The thesis deals with description of location related to the personalities that were important for geodesy and cartography and worked in Moravia or Silesia. Apart from personalities, it also pursues with important trigonometric and leveling points, archives and towns with other interesting movable and immovable monuments related to geodesy and cartography. There are also schools where people can study geodesy and cartography now. One chapter is devoted to the Moravian cartographic center in Velké Opatovice.

Polymer/layered clay/polyurethane nanocomposites: P3HB hybrid nanobiocomposites - Preparation and properties evaluation

This paper presents an attempt to improve the properties of poly(3-hydroxybutyrate) (P3HB) using linear aliphatic polyurethane (PU400) and organomodified montmorillonite (MMT)—(Cloisite®30B). The nanostructure of hybrid nanobiocomposites produced by extrusion was analyzed by X-ray diffraction and transmission electron microscopy, and the morphology was analyzed by scanning electron microscopy. In addition, selected mechanical properties and thermal properties were studied by thermogravimetric analysis, TGA, and differential scanning calorimetry, DSC. The interactions of the composite ingredients were indicated by FT IR spectroscopy. The effect of the amount of nanofiller on the properties of prepared hybrid nanobiocomposites was noted. Moreover, the non-equilibrium and equilibrium thermal parameters of nanobiocomposites were established based on their thermal history. Based on equilibrium parameters (i.e., the heat of fusion for the fully crystalline materials and the change in the heat capacity at the glass transition temperature for the fully amorphous nanobiocomposites), the degree of crystallinity and the mobile and rigid amorphous fractions were estimated. The addition of Cloisite®30B and aliphatic polyurethane to the P3HB matrix caused a decrease in the degree of crystallinity in reference to the unfilled P3HB. Simultaneously, an increase in the amorphous phase contents was noted. A rigid amorphous fraction was also denoted. Thermogravimetric analysis of the nanocomposites was also carried out and showed that the thermal stability of all nanocomposites was higher than that of the unfilled P3HB. An additional 1% mass of nanofiller increased the degradation temperature of the nanocomposites by about 30 °C in reference to the unfilled P3HB. Moreover, it was found that obtained hybrid nanobiocomposites containing 10 wt.% of aliphatic polyurethane (PU400) and the smallest amount of nanofiller (1 wt.% of Cloisite®30B) showed the best mechanical properties. We observed a desirable decrease in hardness of 15%, an increase in the relative strain at break of 60% and in the impact strength of 15% of the newly prepared nanobiocomposites with respect to the unfiled P3HB. The produced hybrid nanobiocomposites combined the best features induced by the plasticizing effect of polyurethane and the formation of P3HB–montmorillonite–polyurethane (P3HB-PU-MMT) adducts, which resulted in the improvement of the thermal and mechanical properties. © 2023 by the authors.Ministerstvo Školství, Mládeže a Tělovýchovy, MŠMT: 8J20PL026, RP/CPS/2022/00

Comparison of insolvency law in the Federal Republic of Germany and the Czech Republic

Tato diplomová práce se zabývá porovnáním vybraných částí českého a německého insolvenčního práva u aktuálně platné právní úpravy. Cílem této diplomové práce bylo vytvoření komplexní analýzy hlavních znaků insolvenčního práva obou států, přičemž bylo vycházeno z předpokladu, že i přes proces harmonizace právních předpisů v rámci Evropské unie jsou v této právní oblasti zachovány podstatné národní odchylky. Vyhodnocení probíhalo pomocí metody komparace, popisu a rozboru. V závěru došlo k potvrzení výchozí hypotézy, obě právní úpravy jsou tedy i přes rozsáhlou novelizaci a inspiraci české úpravy právě německou nadále odlišné, přičemž jsou v práci uvedeny konkrétní případy, ve kterých se právní úpravy liší a shodují.This diploma thesis deals with a comparison of selected parts of Czech and German insolvency law in the current legislation. The aim of this diploma thesis was to create a comprehensive analysis of the main features of insolvency law of both countries, based on the assumption that there are still significant national differences maintained in this legal area, despite the process of harmonization of legislation within the European Union. The evaluation was performed using the method of comparison, description and analysis. In the end, the initial hypothesis was confirmed, so both legal regulations are different, although the Czech insolvency law was extensively amended and inspired especially by the German legislation. The thesis presents also specific cases in which the legislation differs and corresponds

Information system in public administration

Import 01/08/2007Prezenční153 - Katedra veřejné ekonomik

Monumental places of the Moravien geodesy and cartography

The thesis deals with description of location related to the personalities that were important for geodesy and cartography and worked in Moravia or Silesia. Apart from personalities, it also pursues with important trigonometric and leveling points, archives and towns with other interesting movable and immovable monuments related to geodesy and cartography. There are also schools where people can study geodesy and cartography now. One chapter is devoted to the Moravian cartographic center in Velké Opatovice

Ethical aspects in the New Year's speeches by Vaclav Havel

The thesis "Ethical aspects in the New Year's speeches by Vaclav Havel" interprets and evaluates the content of the New Year's speeches by President Havel in the light of civil and political ethics. In the study part first deals with the theoretical background (the areas of ethical consideration; relationship of ethics, politics, freedom) and also represents Havel`s ethical and philosophical dimension (the philosophical roots and sources of inspiration - the ideas, personalities). The core of thesis analyzes the ethical content and the development of the main ideas New Year's speeches, as well as their contribution to value creation on the road to moral autonomy and a more mature political culture. From the perspective of a new relation and in the context of the former regime, the last chapter reflects on Havel's considerations of ethical topics that are necessary for meaningful functioning of person in society with regard to civil and political ethos. Keywords Vaclav Havel, New Year`s speeches, ethics, political ethics, truth, love, conscience, liberty, responsibility, morals, morality, values, democracy, totality, civil courage