Wage Problems of Employees

Import 26/06/2013Práce se zabývá problematikou mezd zaměstnanců. Obsahuje teoretické aspekty ohledně mezd. V praktické části je zaměřena na léta 2007 až 2013. Kdy v každém roce je názorně na typovém příkladě ukázáno, jak se mzda počítala a to ve třech variantách kdy byla hrubá mzda 9 000 Kč, 22 000 Kč nebo 35 000 Kč. V každém jednotlivém roce je rozebráno, co se změnilo. Konkrétně jak se změnil způsob výpočtu, čistá mzda, slevy na dani, daňové zvýhodnění, odvody na sociální a zdravotní pojištění a záloha na daň. V práci je rozebráno, jak se mzda počítala, když se používalo progresivní zdanění a jak se počítá v případě použití superhrubé mzdy a jaké jsou rozdíly a důsledky. Je zde i ukázáno jak se mzdy zaměstnanců účtují v účetnictví. Výsledky vývoje čisté mzdy, sociálního a zdravotního pojištění a záloh na dani jsou zde uspořádány v přehledných tabulkách pro každou ze tří variant hrubé mzdy spolu s komentářem. Je zde i graf vývoje čisté mzdy.The thesis deals with issues related to employees wages. In contains theoretical aspects of wages. In focuses on years from 2007 to 2013 in its practical part. There is an example for each year to show how was the wage calculated. The examples include three types of gross wages, 9 000 Kč, 22 000 Kč or 35 000 Kč. There are comments included for each year related to changes arisen. Specifically how the calculations changed over the years, including net wage, development tax reductions, tax benefits, social and health insurance and tax advances. The thesis further analyzes how was the wage calculated in case of progressive taxation and in case of super-gross wage. Then it sums up the differences of the results and its consequences. It also shows how are the wages kept in accounts. All the results are clearly organised in tables for each type of gross wage example including comments. The net wage development chart is also included.117 - Katedra účetnictvídobř

About low field memory and negative magnetization in semiconductors and polymers

Ginzburg-Landau bulk magnetization of itinerant electrons can provide a negative effective field in the Weiss model by coupling to localized magnetic moments. The coupling enforces remnant magnetization, which can be negative or positive depending on the sample magnetic history. Stable magnetic susceptibility of coupled nonequilibrium subsystems with magnetization reversal is always positive. Gauss-scale fields could be expected for switching between negative and positive remnant moments in semiconductors with coupling at ambient temperatures. Negative magnetization in ultra-high conducting polymers is also discussed within the developed framework.Comment: 8 pages, no figure

2s Hyperfine Structure in Hydrogen Atom and Helium-3 Ion

The usefulness of study of hyperfine splitting in the hydrogen atom is limited on a level of 10 ppm by our knowledge of the proton structure. One way to go beyond 10 ppm is to study a specific difference of the hyperfine structure intervals 8 Delta nu_2 - Delta nu_1. Nuclear effects for are not important this difference and it is of use to study higher-order QED corrections.Comment: 10 pages, presented at Hydrogen Atom II meeting (2000

Can Experienced Observers Differentiate between Lipoma and Well-Differentiated Liposarcoma Using Only MRI?

Well-differentiated liposarcoma represents a radiographic diagnostic dilemma. To determine the accuracy, interrater reliability, and relationship of stranding, nodularity, and size in the MRI differentiation of lipoma and well-differentiated liposarcoma, MRI scans of 60 patients with large (\u3e5 cm), deep, pathologically proven lipomas or well-differentiated liposarcomas were examined by 10 observers with subspecialty training blinded to diagnosis. Observers indicated whether the amount of stranding, nodularity, and size of each tumor suggested a benign or malignant diagnosis and rendered a diagnosis of lipoma or well-differentiated liposarcoma. The accuracy, reliability, and relationship of stranding, nodularity, and size to diagnosis were calculated for all samples. 69% of reader MRI diagnoses agreed with final pathology diagnosis (95% CI 65-73%). Readers tended to err choosing a diagnosis of liposarcoma, correctly identifying lipomas in 63% of cases (95% CI 58-69%) and liposarcomas in 75% of cases (95% CI 69-80%). Assessment of the relationship of stranding, nodularity, and size to correct diagnosis showed that the presence of each was associated with a decreased likelihood of a lipoma pathological diagnosis (P \u3c 0.01). While the radiographic diagnosis of lipoma or well-differentiated liposarcoma cannot be made with 100% certainty, experienced observers have a 69% chance of rendering a correct diagnosis

Kaon Energies in Dense Matter

We discuss the role of kaon-nucleon and nucleon-nucleon correlations in kaon condensation in dense matter. Correlations raise the threshold density for kaon condensation, possibly to densities higher than those encountered in stable neutron stars.Comment: RevTeX, 11 pages, 2 PostScript figures; manuscript also available, in PostScript form, at http://www.nordita.dk/locinfo/preprints.htm

Empirical evidence for unique hues?

Red, green, blue, yellow, and white have been distinguished from other hues as unique. We present results from two experiments that undermine existing behavioral evidence to separate the unique hues from other colors. In Experiment 1 we used hue scaling, which has often been used to support the existence of unique hues, but has never been attempted with a set of non-unique primaries. Subjects were assigned to one of two experimental conditions. In the "unique" condition, they rated the proportions of red, yellow, blue, and green that they perceived in each of a series of test stimuli. In the "intermediate" condition, they rated the proportions of teal, purple, orange, and lime. We found, surprisingly, that results from the two conditions were largely equivalent. In Experiment 2, we investigated the effect of instruction on subjects' settings of unique hues. We found that altering the color terms given in the instructions to include intermediate hues led to significant shifts in the hue that subjects identified as unique. The results of both experiments question subjects' abilities to identify certain hues as unique

Superficial Soft-Tissue Sarcomas Rarely Require Advanced Soft-Tissue Reconstruction Following Resection

Objective: Soft-tissue sarcomas are most frequently located deep within myofascial compartments. Superficial soft-tissue sarcomas (S-STS) are relatively less common and may be managed differently than deep sarcomas because generous resection margins are often possible without sacrificing critical structures. We sought to investigate the frequency and types of soft-tissue reconstructive procedures that are required following excision of S-STS. Methods: We reviewed 457 consecutively treated patients with S-STS with a minimum 2-year follow-up from our prospectively maintained database between 1989 and 2009. Results: Mean follow-up was 10.5 years (range, 2–23). Four hundred twenty-one tumors (91%) were excised with negative margins, 38 (8.3%) had microscopically positive margins, and three (0.7%) had grossly positive margins. One patient required an amputation. In 271 (58%) patients, the wounds were closed primarily. In comparison, 93 patients (20%) required a rotation flap, 70 (15%) required a split-thickness skin graft, and 23 (5%) underwent a free tissue transfer (ie, advanced reconstructive procedure). The overall complication rate was 12%, although 43% of patients undergoing free tissue transfer developed complications (P = 0.04). An unplanned excision before referral to our center was a risk factor for local recurrence (P = 0.03) when residual tumor was recovered in the reexcision specimen pathologically. Conclusions: Although concern about the morbidity associated with a free tissue transfer (ie, advanced reconstructive procedure) may potentially limit the adequacy of resection in some patients with S-STS, the results of this study showed that the majority of patients had complete excisions with negative margins and primary closure. Obtaining a negative margin when excising a known or suspected S-STS rarely requires an advanced reconstructive procedure and almost never results in loss of limb

Nucleon-nucleon interaction in the Skyrme model

We consider the interaction of two skyrmions in the framework of the sudden approximation. The widely used product ansatz is investigated. Its failure in reproducing an attractive central potential is associated with terms that violate G-parity. We discuss the construction of alternative ans\"atze and identify a plausible solution to the problem.Comment: 18 pages, 9 figure

Hyperfine Structure of S-States in Muonic Helium Ion

Corrections of orders alpha^5 and alpha^6 are calculated in the hyperfine splittings of 1S and 2S - energy levels in the ion of muonic helium. The electron vacuum polarization effects, the nuclear structure corrections and recoil corrections are taken into account. The obtained numerical values of the hyperfine splittings -1334.56 meV (1S state), -166.62 meV (2S state) can be considered as a reliable estimate for the comparison with the future experimental data. The hyperfine splitting interval Delta_{12}=(8 Delta E^{hfs}(2S)- Delta E^{hfs}(1S)) = 1.64 meV can be used for the check of quantum electrodynamics.Comment: 14 pages, 5 figure

Theory of muonic hydrogen - muonic deuterium isotope shift

We calculate the corrections of orders alpha^3, alpha^4 and alpha^5 to the Lamb shift of the 1S and 2S energy levels of muonic hydrogen (mu p) and muonic deuterium (mu d). The nuclear structure effects are taken into account in terms of the proton r_p and deuteron r_d charge radii for the one-photon interaction and by means of the proton and deuteron electromagnetic form factors in the case of one-loop amplitudes. The obtained numerical value of the isotope shift (mu d) - (mu p) for the splitting (1S-2S) 101003.3495 meV can be considered as a reliable estimation for corresponding experiment with the accuracy 10^{-6}. The fine structure interval E(1S)-8E(2S) in muonic hydrogen and muonic deuterium are calculated.Comment: 22 pages, 7 figure