The Effect of the Value Added Tax Changes on Public Budgets Revenue

Import 05/08/2014Cílem diplomové práce je zmapovat průběžný vývoj sazeb DPH od jejího zavedení do českého a slovenského daňového systému, zaznamenat důležité změny v tomto procesu a aplikovat vliv těchto změn na příjmovou stránku veřejných rozpočtů. Problematika daně z přidané hodnoty, především výše sazeb, je v České republice momentálně velice aktuální téma. Pro zpracování této práce jsou použity metody deskripce a analýzy, v menší míře také metoda komparace. Práce je z větší části teoretická, doplněná tabulkami a grafy pro lepší přehlednost. V rámci časových řad bylo zvoleno období od rozdělení Československa, tedy od roku 1993, až po současnost. Pozornost je upnuta především na státní rozpočty obou zemí. Závěrem můžeme tvrdit, že na rozpočtové příjmy v oblasti DPH mají krom zvyšování sazeb velký podíl také legislativní úpravy týkající se plátců daně, stanoveného limitu obratu či systému uplatňování nadměrných odpočtů. Každá změna může vést k výraznému ovlivnění celkového inkasa DPH, a proto je velmi důležité všechny tyto systému správně zkoordinovat.The aim of the thesis is to explore the continuous development of VAT rates since its introduction the Czech and Slovak tax system to record important changes in this process and apply the effect of these changes on public budgets revenue. The issue of value added tax, particularly the level of rates in the Czech Republic is very current topic. For this work are used to describe methods of description and analysis, partially the method of comparison. The work is largely theoretical, supplemented by tables and graphs for better clarity. Within the time series was selected from the split of Czechoslovakia, from 1993 to the present. Attention is clamped particularly at the national budgets of both countries. In conclusion we can say that the budget revenues in the VAT rate increase, furthermore, have a large share of a legislative adjustments relating to tax payers, the established limit turnover or the application of the overpayment. Any change can lead to significant impairment of general VAT collection, and therefore it is very important to all these properly coordinate system.156 - Katedra národohospodářskádobř

Spatial memory and cognitive flexibility trade-offs : to be or not to be flexible, that is the question

All authors were supported by National Science Foundation (NSF) grant IOS1351295 to V.V.P., and C.L.B. was supported by NSF grant DDIG 1600845.Cognitive flexibility allows animals to readily acquire new information even when learning contingencies may rapidly change, as is the case in highly variable, but predictable, environments. While cognitive flexibility is broadly thought to be beneficial, animals exhibit inter- and intraspecific variation, with higher levels of flexibility associated with reduced memory retention and vice versa. In this review, we discuss when and why such variation may exist and focus specifically on memory and memory flexibility. We argue that retained memories may negatively affect the acquisition of new information, most likely via proactive interference, and available data suggest that there may be a trade-off between memory retention and acquiring new memories. We discuss neurogenesis-mediated forgetting as the mechanism reducing memory interference, as new neurons enhance learning new information but also cause forgetting of older memories. Selection may be expected to favour either end of the continuum between memory retention and memory flexibility depending on life history and environment. More stable environments may favour memory retention over flexibility whereas rapidly changing environments may favour flexibility over retention. Higher memory capacity also seems to be associated with higher memory interference, so higher neurogenesis rates associated with forgetting of unnecessary information may be favoured when higher capacity is beneficial such as in food-caching species. More research is necessary to understand whether inter- and intraspecific differences in the association between memory retention and flexibility are related to some general ecological patterns, whether this association is heritable, and whether developmental conditions and experience have different effects on this association in different species.PostprintPeer reviewe

Thermo-optical and lasing characteristics of Cr2+-doped CdSe single crystal as tunable coherent source in the mid-infrared

We report on a comprehensive characterization of Cr2+-doped CdSe single crystal as an efficient active material for tunable laser applications in the mid-infrared spectral region. Optical gain, thermo-optical behavior, power efficiency, scalability and wavelength tunability have been thoroughly investigated. Using an antireflection-coated crystal pumped by a Tmfiber laser at at 1.94 μm, 1-W CW output power and 50% slope efficiency at 2.65 μm emission wavelength have been obtained in a diffraction-limited output beam. An output peak power of 2.5 W has been achieved without significant beam distortion in a quasi-CW regime. Exploiting an intra-cavity diffraction grating in a Littrow configuration, a maximum tuning range of 900 nm from 2.22 to 3.12 μm, limited by the finite bandwidth of resonator components, has been demonstrated with an uncoated crystal

Chronicles of nature calendar, a long-term and large-scale multitaxon database on phenology

We present an extensive, large-scale, long-term and multitaxon database on phenological and climatic variation, involving 506,186 observation dates acquired in 471 localities in Russian Federation, Ukraine, Uzbekistan, Belarus and Kyrgyzstan. The data cover the period 1890-2018, with 96% of the data being from 1960 onwards. The database is rich in plants, birds and climatic events, but also includes insects, amphibians, reptiles and fungi. The database includes multiple events per species, such as the onset days of leaf unfolding and leaf fall for plants, and the days for first spring and last autumn occurrences for birds. The data were acquired using standardized methods by permanent staff of national parks and nature reserves (87% of the data) and members of a phenological observation network (13% of the data). The database is valuable for exploring how species respond in their phenology to climate change. Large-scale analyses of spatial variation in phenological response can help to better predict the consequences of species and community responses to climate change.Peer reviewe

Phenological shifts of abiotic events, producers and consumers across a continent

Ongoing climate change can shift organism phenology in ways that vary depending on species, habitats and climate factors studied. To probe for large-scale patterns in associated phenological change, we use 70,709 observations from six decades of systematic monitoring across the former Union of Soviet Socialist Republics. Among 110 phenological events related to plants, birds, insects, amphibians and fungi, we find a mosaic of change, defying simple predictions of earlier springs, later autumns and stronger changes at higher latitudes and elevations. Site mean temperature emerged as a strong predictor of local phenology, but the magnitude and direction of change varied with trophic level and the relative timing of an event. Beyond temperature-associated variation, we uncover high variation among both sites and years, with some sites being characterized by disproportionately long seasons and others by short ones. Our findings emphasize concerns regarding ecosystem integrity and highlight the difficulty of predicting climate change outcomes. The authors use systematic monitoring across the former USSR to investigate phenological changes across taxa. The long-term mean temperature of a site emerged as a strong predictor of phenological change, with further imprints of trophic level, event timing, site, year and biotic interactions.Peer reviewe

Retracted Article: Mathematical Model of Hybrid and Electric Cars Control System

This paper has been formally retracted from publication by the author on ethical grounds. Actually, a misunderstanding occurred between a few authors, including Vladimir Kozlovsky, with the result that they mistakenly sent the same article simultaneously to two different conferences. The author is responsible for this mistake and apologise for it. Request approved by the proceedings Editor and the Publisher on November 17, 2021

Scintilation Detectors with Low Sensitivity to n-g background

The new detection system for neutral particle analyser ISEP (isotope separator) of the thermonuclear reactor JET (England) was designed and developed. It was stipulated by the high (~ 10e11 s-1cm-2) n-g background in the analyser site. It is clear the device efficiency is determined by the detection system sensitivity to background radiation of the high temperature plasma. The results of the optimisation of the detection system to detect p, d, and t in the presence of the intensive n-g background are submitted. The thin (a few microns) CsI(Tl) scintillators are the sensitive element of such detectors were used. Their width was optimised for detection of the hydrogen isotopes with fixed energy. Uses of the standard amplitude analysis procedure for separation of signals from corpuscular particles and background radiation has allowed us essentially improve the signal-to-noise ratio of the neutral particle analyser ISEP.Peer reviewe

Algorithm development for finding the minimum level of noise immunity of an onboard electrical complex during control tests

An algorithm for finding the minimum level of noise immunity of the onboard electrical complex during control tests is developed in this paper. The expression is obtained for the frequency tuning step of a narrow-band electromagnetic action and an algorithm is developed that compared with the standard to more accurately find the minimum level of noise immunity of ETS