Tax and Accounting Aspects of Cryptocurrency Operations

Tato práce se zabývá charakteristikou účetní a daňové problematiky cryptoměnových operací – kryptoměn. Práce charakterizuje vlastnosti a principy fungování kryptoměn. Dále podrobně popisuje právní, účetní a daňovou problematiku kryptoměn a cryptoměnových operací. Zaměřuje se na specifika účetní problematiky jako vykazování kryptoměn, ocenění a evidence v účetnictví, specifika při dani z přidané hodnoty, zdanění příjmů z cryptoměnových operací a další. Práce na základě zjištěných poznatků vymezuje problematiku kryptoměn a cryptoměnových operací včetně vykazování a doporučení převážně v účetních a daňových oblastech. Na základě toho jsou vytvořeny modelové příklady cryptoměnových operací.This work deals with the characteristics of accounting and tax issues of cryptocurrency operations - cryptocurrencies. The work characterizes the properties and principles of cryptocurrency. It also describes in detail the legal, accounting and tax issues of cryptocurrencies and cryptocurrency operations. It focuses on the specifics of accounting issues such as cryptocurrency reporting, valuation and accounting records, specifics of value added tax, taxation of income from cryptocurrency operations and more. Based on the findings, the work defines the issue of cryptocurrencies and cryptocurrency operations, including reporting, and defines recommendations mainly in accounting and tax areas. Based on this, model examples of cryptocurrency operations are created.

The role of energy policy in agricultural biogas energy production in Visegrad countries

Energy production by agricultural biogas plants has recently recorded considerable growth in Visegrad countries. The development was enhanced by European Union's efforts to increase the proportion of energy produced from renewable sources. The paper aims to assess the role of energy policy in the development of agricultural biogas energy production in Visegrad region. Conducted studies have shown that among various forms of support for energy production from renewable energy sources, the price system prevails, including the support by feed in tariffs and bonuses. Feed in tariffs were adopted in Czech Republic, Hungary and Slovakia. Another kind of support system - a quota system - was adopted in Poland, what includes tendering and certificate systems. The results confirm the adoption of legal framework was necessary step to enable agricultural biogas energy production in Visegrad countries, but itself it was not enough to stimulate development of agricultural biogas energy production significantly. Rapid development in each country was recorded only after the certain financial support systems took effect, what made production of agricultural biogas energy economically efficient for investors. The production of energy from agricultural biogas grew the most in the Czech Republic and Slovakia, where the financial support was the highest. Nevertheless, the protracted process of changes in legal framework and transformation of energy policy, certain measures including state-controlled price-making systems, risk regarding with auction system might hamper agricultural biogas energy production further development

The Influence of Calcium Intake During the Period of Sexual Maturation of Pullets on its Retention and Eggshell Quality of Laying Hens

The aim of the study was to determine the calcium requirements in preparation period of the sexual mature and egg-laying and evaluate development of calcium retention in the first laying period of the hybrid combination Bovans Brown hens. The experimental trial lasted from 14 to 30 weeks of hens age. The animals were fed ad libitum with a pelleted complete feed mixture with 42 g/kg of calcium content. The amount of calcium retained by pullets gradually increased along with feed intake depending on age and preparation for sexual maturity and was around 0.39 +- 0.19 g Ca in the first period. Ca retention increased up to an average of 0.85 g Ca from 8 day before laying the first egg. Retention dropped sharply on the day of laying the 1st egg and a negative Ca balance occurred. Shell output was 1.75 +- 0.21 g/day for the beginning of laying and subsequently increased to 2.23 +- 0.08 g/ day during evaluate peak laying. The range weight of the first laid eggs was 45 +- 5 g. Percentage of eggshell move around an average of 10 +- 0.37% throughout the observed period. The daily calcium intake of pullets was 3.56 +- 0.26 g/day. With the beginning of laying, the daily intake increased to an average of 4.51 +- 0.43 g/day Ca. Before reaching sexual maturity, the calcium apparent digestibility of laying hens was relatively low, averaging around 22%, but the moment the hens began to lay, the apparent calcium digestibility began to increase to an average of 50%. Feeding a non-standard feed mixture with a higher calcium content than usual in mixtures for pullets did not have a negative effect on the finishing of animal development, the onset of sexual maturity, or deterioration of the observed parameters of eggs quality.O

Relationship between serum bilirubin and uric acid to oxidative stress markers in Italian and Czech populations

Summary Recently, a South-to-North oxidative stress marker gradient has been reported; consistent with known differences in the incidence of coronary heart disease between southern and northern European countries. The aim of the present study was to compare the plasma concentrations of 7-oxocholesterol (7OxCH) and 7β-hydroxycholesterol (7BCH) with systemic antioxidants in healthy Italian and Czech subjects. The study was performed in healthy subjects of Italian (n=131) and Czech (n=84) origins. In all subjects routine biochemistry work-ups were performed; additionally, plasma oxysterols and the peroxyl radicals scavenging activity (PERSA) of the sera were determined. Close relationship of serum bilirubin and uric acid to markers of oxidative stress was observed in both examined populations. Compared to the Czechs, the Italian population showed higher plasma concentrations of both oxysterols (7OxCH: 3.6 vs. 6.0 ng/ml, p −6 ; 7BCH: 5.3 vs. 8.6 ng/ml, p −6 ), lower PERSA (p −6 ), and lower serum concentrations of bilirubin and uric acid (p −6 in both cases). The dietary patterns of the Italian population did not match the Mediterranean style, but was more similar to the Continental type of diet, presumably due to non-adherence to a Mediterranean diet

Best practice forever? Dynamics behind the perception of farm-fed anaerobic digestion plants in rural peripheries

Anaerobic digestion (AD) plants undoubtedly represent an integral and irreplaceable element in rural energy transition and sustainable waste management. In our study, we focus on an advanced understanding of the dynamics behind the changing perceptions of AD plants in host communities in Poland, Slovakia, and the Czech Republic. The surveyed AD plant case studies were selected to represent best-practice examples of AD plant operations in their countries. By means of a comparative survey in three host communities, we seek to learn more about the shift in perceptions of AD plants between their planning and operational phases. We find that, although our cases are considered best-practice examples of AD plant operations, their overall support in their communities dramatically dropped in the operational phase consequent to real-life experience with living in the neighbourhood of an AD plant. Additionally, our findings indicate that respondents who reported the most severe deterioration of AD plant perceptions were, surprisingly, those who had participated in the planning process more than other respondents. The most frequently mentioned type of participation in the planning phase was reported to be visits to the local administration office to inspect an AD plant's planning documentation. We argue that deteriorating perceptions of best-practice examples of AD plant operations negatively impact the further development and acceptance of the biogas sector in Eastern Europe. The element of acceptance by the locals of AD plant operations urgently requires reflection in the definition of best practices to inspire and upgrade both existing and planned biogas energy projects.Ministry of Economy, Industry and Competitiveness; State Research Agency of SpainSpanish Government; Regional Development Fund [CSO2017-86975-R, VEGA 1/0514/21]Vedecká Grantová Agentúra MŠVVaŠ SR a SAV, VEGA: 1/0514/21; European Regional Development Fund, ERDF: CSO2017-86975-R; Ministerio de Asuntos Económicos y Transformación Digital, Gobierno de España, MINEC