Advanced search in
Research products
arrow_drop_down
Searching FieldsTerms
Any field
arrow_drop_down
includes
arrow_drop_down
52 Research products
Relevance
arrow_drop_down

  • Open Access
  • Other research products
  • EU
  • Digital Library University of West ...

  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Pánková, Linda;

    Presented work is focused on issues of accounting VAT in import and export. The main aim of this thesis is to analyse the impact of this tax on a company cash flow, based on particular examples. These cases are related to various forms of international trade. It describes situations of acquisition of goods from another EU member state to the Czech Republic, the delivery of goods from the Czech Republic to another EU member state, a simplified form of triangular trade, cross-border services, import and export of goods out of the EU. These cases were worked out by the research of the local tax legislation. The neutrality of VAT in international trade was verified in this thesis. The primary finding is the impact of VAT on the cash flow of a company by the excess VAT deduction, caused by a time lag between paid and received payments. Předložená práce je zaměřena na problematiku účtování daně z přidané hodnoty při dovozu a vývozu ze zahraničí. Hlavním cílem této práce je na základě konkrétních případů analyzovat dopad této daně na finanční toky podniku. Uvedené případy se týkají různých forem mezinárodních obchodů. Jedná se o situace pořízení zboží z jiného členského státu do ČR, dodání zboží z ČR do jiného členského státu, zjednodušenou formu třístranného obchodu, přeshraniční služby, vývoz a dovoz zboží mimo EU. Případy byly vypracovány na základě rešerše tuzemské daňové legislativy. V této práci je ověřena neutralita daně z přidané hodnoty v mezinárodním obchodě. Hlavním zjištěním je vliv daně přidané hodnoty na finanční toky podniku, formou nadměrného odpočtu, způsobeného časovou prodlevou mezi uhrazenými a přijatými platbami. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Fischerová, Eliška;

    The dissertation deals with selected aspects of the weaker party protection. With regard to the private law development the author examines the position of the principle of protection of the weaker party in the context of other principles of private law. She focuses on the possibilities of the terminological and conceptual definition of the weaker party and analysis the concept of the weaker party in the Civil Code. In addition to the material weaker party, the attention is also paid to the categories that have been traditionally seen as weaker in contractual relationships (consumers, employees and tenants). The reasons of the protective regime and the different approaches to determination of the mentioned groups are examined both in written law and in case-law in the selected countries. Disertační práce se zabývá vybranými aspekty ochrany slabší smluvní strany. S ohledem na vývoj soukromého práva autorka zkoumá postavení zásady ochrany slabší strany v kontextu ostatních soukromoprávních zásad. Zaměřuje se na možnosti terminologického a koncepčního vymezení slabší smluvní strany a analyzuje její pojetí v občanském zákoníku. Vedle materiálního pojetí slabší smluvní strany je pozornost věnována také kategoriím, na které je tradičně nahlíženo jako na slabší ve smluvních vztazích (spotřebitelé, zaměstnanci a nájemci). U uvedených skupin jsou zkoumány důvody vzniku jejich ochranného režimu a rozdílné přístupy k vymezení jejich osoby jak v rovině psaného práva, tak v judikatuře ve vybraných státech. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Nováková, Tereza;

    The master thesis is dealing with the effectiveness of tools used to avoid tax fraud in VAT in practice in the Czech republic and looks for new possibilities to get power for fight with this deceptions. After the opening introduction into the current problematics and explaining the basic concepts and providing an indicative view into the current VAT system in the Czech republic and the European Union, are selected tax frauds in the thesis, including tools that limit them. Further in thesis are characterised the most common risk factors for VAT fraud and an overview of recommendations describubg how to minimalise these risk. A total of eight options are then identified at thesis to improve tax morale and to increase the effectiveness of the fight with WAT fraud. Each of these options is analysed in detail and evaluated. Individual proposals to improve existing instruments or measures, or outline the possibilities of introducing new instruments, are then presented in expert discussion, with specific arguments. Diplomová práce se zabývá účinností nástrojů používaných k zamezení daňových podvodů u DPH v praxi ČR a hledá nové možnosti pro posílení boje s těmito podvody. Po úvodním zavedení do dané problematiky, po vysvětlení základních pojmů a zprostředkování orientačního náhledu do současného systému DPH v České republice i v Evropské unii, jsou v práci představeny a rozebrány vybrané daňové podvody včetně nástrojů, které je omezují. Dále jsou v práci charakterizovány nejčastější rizikové faktory podvodů na DPH a je zde vypracován přehled doporučení, jak tato rizika minimalizovat. Následně je v práci identifikováno celkem osm možností vedoucích ke zlepšení daňové morálky a ke zvýšení efektivity boje proti podvodům na DPH. Každá z těchto možností je detailně analyzována a vyhodnocena. K odborné diskuzi jsou pak, s konkrétními argumenty, předloženy jednotlivé návrhy na zdokonalení již existujících nástrojů či opatření, případně návrh variant zavedení nástrojů nových. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Mužík, Jaroslav;

    This work called "Analysis of Scientific and Technologic Development in the Czech Republic" is analysing the estate of science, research, innovations and high-tech sector in the Czech Republic. This topic is widely discussed in society these days. The work includes quantitative comparison of outgoings, human resources, results and sales. In addition, it contains a comparison of found results between the Czech Republic and European Union. The text is supplemented by many tables and graphs, which illustrate the situation. Results are observed in time and they can be used as a prediction for the future. Práce na téma "Analýza vědeckého a technologického vývoje v ČR" analyzuje stav české vědy, výzkumu, inovací a high-tech sektoru v ČR. Jedná se o velice aktuální a společensky diskutované téma. Práce zahrnuje kvantitativní srovnání výdajů, lidských zdrojů, výsledků a tržeb. Dále obsahuje porovnání zjištěných výsledků s Evropskou unií. Text je doplněn řadou tabulek a grafů, které dokreslují danou situaci. Výstupy jsou sledovány v čase a mohou sloužit jako predikce do budoucnosti. Katedra podnikové ekonomiky a managementu Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Turnerová, Eva;

    Tato práce se zabývá aplikací isogeometrické analýzy na úlohy nestlačitelného turbulentního proudění. Proudění newtonovské nestlačitelné tekutiny je popsané pomocí Navierových-Stokesových rovnic. Navzdory rychlému vývoji numerickým metod pro přímou numerickou simulaci (DNS - Direct Numerical Simulation) proudění, jsou středované Navierovy-Stokesovy rovnice (RANS - Reynolds-Averaged Navier-Stokes) stále základním nástrojem pro numerické řešení turbulentního proudění. Řešení konvektivně dominantních úloh obsahuje mezní vrstvy, což jsou úzké oblasti, ve kterých se prudce mění hodnota řešení. Tyto mezní vrstvy lze ovšem velmi obtížně vyřešit. Výsledným efektem je značný nárůst numerických (nefyzikálních) oscilací, které způsobují ztrátu stability a přesnosti diskrétního řešení. K redukci numerických oscilací se používají metody jejichž cílem je vylepšení stability diskrétního řešení, ale bez ztráty přesnosti. Přístupy, které byly původně navržené pro metodu konečných prvků, využíváme pro isogeometrickou diskretizaci. SUPG (streamline upwind/Petrov-Galerkin) a SOLD (spurious oscillations at layers diminishing) metody jsou standardní přístupy používané pro metody založené na spojité Galerkinově metodě. Stabilizační metody přidávají umělou vazkost, jejíž množství regulujeme vhodnou volbou stabilizačního parametru. Přestože existuje mnoho variant stabilizačních parametrů, žádná z nich není optimální pro obecnou úlohu. V této práci se věnujeme studiu vlivu různých stabilizačních parametrů na výsledné numerické řešení. This doctoral thesis deals with application of isogeometric analysis to incompressible turbulent flow problems. The Navier-Stokes equations are the basis for computational modeling of the flow of an incompressible Newtonian fluid. Despite the development of the numerical methods for direct numerical simulation, Reynolds-Averaged Navier-Stokes (RANS) approach based on the time-averaging of the Navier-Stokes equations is the most common method to describe turbulent flow so far. Since IgA is continuous Galerkin-based method, the numerical solution of advection dominated problems is usually polluted by spurious (unphysical) oscillations, which causes loss of accuracy and stability. This type of problems contain sharp layers, where the solution gradients are very large. The stabilization techniques are investigated which improve the stability, however, without degrading accuracy. The approaches originally intended for the finite element method are employed for isogeometric discretization including the streamline upwind/Petrov-Galerkin (SUPG) method and the spurious oscillations at layers diminishing (SOLD) method. The amount of added numerical diffusion is controlled by a suitable choice of the stabilization parameter. However, the formulas for the parameters are not optimal for general problem and hence the influence of various parameters is studied. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Červenka, Martin;

    Tato práce prozkoumává existující metody deformace svalu za použití systému vázaných částic. Byla navržena metoda postavena na základě PBD (position based dynamics), zde navržená metoda je ještě obohacena o respektování anizotropie svalů. Metoda deformuje primárně povrchový model svalu, který je však v jakémkoliv okamžiku možné převést na model svalových vláken. Tato metoda je konkurenceschopná s již existujícími metodami, co se týče rychlosti a přesnosti. Výsledné deformace jsou rychlé a až na několik singulárních případů realistické, typicky když je sval poblíž kloubu. Deformace je parametrizována, což umožňuje měnit vlastnosti deformace pro různé svaly. Navržený postup má navíc přesah pro modelování i jiných (nejen anizotropních) materiálů, použití tedy může najít v mnoha různých vědních oborech. This work explores state-of-the-art methods of muscle model deformation using particle system. The presented PBD-based (position based dynamics) method is enhanced by respecting muscle anisotropy. The problem is solved by deforming muscle surface model, which is transferable to muscle fibre model. The method is competitive with other similar methods as far as speed and precision are concerned. Proposed method results in fast and up to a few cases (typically when muscle is too close to the joint) realistic deformation. Proposed technique is parametric, which means it can deform different muscles depending on parameters. Moreover, this work can go beyond other scientific disciplines, where anisotropy modelling is required. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Grundzová, Andrea;

    The presented work is focused on inventory analysis from accounting and tax perspective. The theoretical part defines basic concepts. Inventories and species of inventory, accounting and pricing. Further is explained inventorying of inventory and species of taxes that are related to inventories. In the practical part bachelor thesis are analysed inventories and taxes in the specific company Stora Enso. Specific species of inventory including photos. Methods of accounting and pricing, evidence of inventory. Followed by the analysis of taxes that are related to inventories and tax implications. In the conclusion is stated evaluation and recommendations to improve the financial situation a company Stora Enso. Předložená práce je zaměřena na analýzu zásob z účetního a daňového hlediska. V teoretické části jsou vymezeny základní pojmy. Zásoby a jejich druhy, účtování a oceňování. Dále je zde vysvětlena inventarizace zásob a druhy daní, které souvisí se zásobami. V praktické části bakalářské práce jsou analyzovány zásoby a daně v konkrétním podniku Stora Enso. Konkrétní druhy zásob včetně fotografií. Metody účtování, oceňování a evidence zásob. Následuje rozbor daní, které souvisejí se zásobami a daňové dopady. V závěru je uvedeno zhodnocení a doporučení ke zlepšení finanční situace v podniku Stora Enso. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Platzer, Ondřej;

    This bachelor thesis focuses on the analysis of Novopazarski Sandzak region. Thesis should provide basic information about the region, excursion into its history, religion and relations with neighboring countries. Main goal of this bachelor thesis is historical analysis of the entire region since the first references in the Middle Ages to the present. Furthermore, its goal is to highlight the most important and turbulent period, when both political and cultural changes were taking place, as well as observing relations with Bosnia and Herzegovina, which is considered the mother country of Sandzak. Tato bakalářská práce se zaměřuje na analýzu transhraničního regionu Novopazarský sandžak. Práce by měla poskytnout základní informace o daném regionu, exkurz do jeho historie, náboženství a vztahů s okolními státy. Cílem této bakalářské práce je historické zmapování celé oblasti od prvních zmínek ze středověku až do současnosti. Vyzdvihnout nejdůležitější období, kdy docházelo ke změnám, jak politickým, tak kulturním. Dále pak pozorovat vztahy s Bosnou a Hercegovinou, která je považovaná za mateřskou zemi Sandžaku. Neobhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Lufinka, Ondřej;

    This paper deals with the project of mobile platform from the Department of Applied Electronics and Telecommunications. Its goal is to consider the current hardware configuration and sensors equipment of the model and to design a new sophisticated control system with the usage of GPS and MS Kinect controller. In the beginning it is therefore necessary to study previous projects that are stated in the list of information sources. The paper describes the initial hardware situation through the block diagram and links to the previous projects. Simultaneously it talks in more detail about the hardware parts that are attached during the current project. Then the paper deals with the firmware of the modules. It is necessary to upgrade non functional parts of the code and add new functions to the microcontrollers in sensors modules and engines control unit to meet the requested possibilities of the navigation. After that it goes theoretically through the possibilities of the navigation algorithms and basic image processing with support of the existing libraries that can be used for the glyph or human figure following. Finally it describes the control application written in the C# language. It shows libraries and functions for the communication with the peripherals, design of the user interface and the algorithms used for the control of the mobile platform in different modes such as following of the glyph or human figure and autonomous navigation. Tato diplomová práce se zabývá projektem mobilní platformy běžícím na Katedře aplikované elektroniky a telekomunikací. Jejím úkolem je uvažovat stávající hardwarovou konfiguraci a senzorovou výbavu modelu a navrhnout propracovanější řídicí systém s využitím GPS navigace a ovladače MS Kinect. Nejprve je tedy nutné navázat na předcházející projekty a diplomové práce, které jsou uvedeny v seznamu literatury. Práce pro přehlednost popisuje počáteční hardwarový stav projektu prostřednictvím blokového schématu a odkazů na předešlé práce. Zároveň se podrobněji věnuje částem, které byly dodány v rámci stávající diplomové práce. Dále se zabývá jednotlivými moduly po softwarové stránce. Pro požadované možnosti řízení je nezbytné pozměnit předešlé neúplné nebo ne zcela funkční části kódu v mikroprocesorech a dodělat další chybějící funkce do jednotlivých senzorových jednotek a do jednotky řízení motorů. Poté se teoreticky věnuje možnostem navigačních algoritmů a postupům jednoduchého zpracování obrazu a jeho vyhodnocování pro schopnost sledování vzoru nebo postavy s využitím dostupných knihoven. Nakonec popisuje samotnou řídicí aplikaci napsanou programovacím jazykem C#. Ukazuje knihovny a funkce pro komunikaci s jednotlivými perifériemi, návrh uživatelského rozhraní a použité postupy pro řízení mobilní platformy v různých módech, kterými jsou například sledování vzoru nebo lidské postavy a autonomní navigace. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Kellnhofer, Petr;

    The Virtual Physiological Human initiative states importance of registration of data sets for creation of the model of the human body. It also mentions usage of morphing technique for interpolation of new data. This thesis focuses on the transformations tied with these operations and tries to find an automatic solution which does not need user set up parameters. The deformation filter for surface models of muscles in musculoskeletal model of human body developed in the previous work was chosen as testing application. It has difficulties with damaged input meshes, especially those containing non-manifold edges and vertices. Therefore, the goal is an automatic detection and removal of such artifacts, and the combination of several such inputs into one finer mesh surface gained using a multi-morphing method. To make this possible, approaches for mutual registration of input meshes are analysed, a suitable parametric domain is searched for and appropriate way of final interpolation is chosen. A solution for making such actions in fully automatic manner for general damaged input meshes with similar shape specified by underlying real-world object, but with various initial position and unknown number of topological artifacts consisting of holes and isolated components on top of previously mentioned non-manifold edges and vertices, is then suggested. The resulting method is then implemented and both partial steps and complete design is tested in various experiments. The results are discussed and conclusion is stated at the end of this thesis. Vytvoření Virtual Physiological Human, fyziologického modelu lidského těla, vyžaduje registrace různých datových setů. Lze rovněž využít morfingu pro interpolaci nových dat. Tato práce se zaměřuje na transformace spojené s těmito operacemi a snaží se najít automatické řešení, které nevyžaduje zásah uživatele. Jako testovací aplikace bylo vybráno předzpracování modelů svalů pro deformační filtr v muskuloskeletálním modelu lidského těla vyvinutý v předchozí práci, který má problémy s poškozenými vstupními sítěmi, zejména s nemanifoldními hranami a vrcholy. Proto je cílem automatická oprava těchto sítí vzájemnou kombinací několika vstupních souborů získaných z různých zdrojů a to metodou multi-morphingu. Aby toto bylo možné, jsou zkoumány možnosti jejich vzájemné registrace, hledány vhodné parametrické domény a zvolen způsob jejich konečné interpolace. Následně je navrženo řešení, které zmíněné činnosti provádí pro obecné poškozené vstupní sítě se vzájemně podobným tvarem odpovídajícím zobrazovanému objektu, ale s obecnou výchozí polohou a s předem neznámým počtem topologických chyb, jako jsou zmíněné nemanifoldní hrany, vrcholy, ale i díry a izolované komponenty. Výsledek implementace návrhu je v závěru práce detailně testován a výsledky vyhodnoceny. Katedra informatiky a výpočetní techniky Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
Advanced search in
Research products
arrow_drop_down
Searching FieldsTerms
Any field
arrow_drop_down
includes
arrow_drop_down
52 Research products
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Pánková, Linda;

    Presented work is focused on issues of accounting VAT in import and export. The main aim of this thesis is to analyse the impact of this tax on a company cash flow, based on particular examples. These cases are related to various forms of international trade. It describes situations of acquisition of goods from another EU member state to the Czech Republic, the delivery of goods from the Czech Republic to another EU member state, a simplified form of triangular trade, cross-border services, import and export of goods out of the EU. These cases were worked out by the research of the local tax legislation. The neutrality of VAT in international trade was verified in this thesis. The primary finding is the impact of VAT on the cash flow of a company by the excess VAT deduction, caused by a time lag between paid and received payments. Předložená práce je zaměřena na problematiku účtování daně z přidané hodnoty při dovozu a vývozu ze zahraničí. Hlavním cílem této práce je na základě konkrétních případů analyzovat dopad této daně na finanční toky podniku. Uvedené případy se týkají různých forem mezinárodních obchodů. Jedná se o situace pořízení zboží z jiného členského státu do ČR, dodání zboží z ČR do jiného členského státu, zjednodušenou formu třístranného obchodu, přeshraniční služby, vývoz a dovoz zboží mimo EU. Případy byly vypracovány na základě rešerše tuzemské daňové legislativy. V této práci je ověřena neutralita daně z přidané hodnoty v mezinárodním obchodě. Hlavním zjištěním je vliv daně přidané hodnoty na finanční toky podniku, formou nadměrného odpočtu, způsobeného časovou prodlevou mezi uhrazenými a přijatými platbami. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Fischerová, Eliška;

    The dissertation deals with selected aspects of the weaker party protection. With regard to the private law development the author examines the position of the principle of protection of the weaker party in the context of other principles of private law. She focuses on the possibilities of the terminological and conceptual definition of the weaker party and analysis the concept of the weaker party in the Civil Code. In addition to the material weaker party, the attention is also paid to the categories that have been traditionally seen as weaker in contractual relationships (consumers, employees and tenants). The reasons of the protective regime and the different approaches to determination of the mentioned groups are examined both in written law and in case-law in the selected countries. Disertační práce se zabývá vybranými aspekty ochrany slabší smluvní strany. S ohledem na vývoj soukromého práva autorka zkoumá postavení zásady ochrany slabší strany v kontextu ostatních soukromoprávních zásad. Zaměřuje se na možnosti terminologického a koncepčního vymezení slabší smluvní strany a analyzuje její pojetí v občanském zákoníku. Vedle materiálního pojetí slabší smluvní strany je pozornost věnována také kategoriím, na které je tradičně nahlíženo jako na slabší ve smluvních vztazích (spotřebitelé, zaměstnanci a nájemci). U uvedených skupin jsou zkoumány důvody vzniku jejich ochranného režimu a rozdílné přístupy k vymezení jejich osoby jak v rovině psaného práva, tak v judikatuře ve vybraných státech. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Nováková, Tereza;

    The master thesis is dealing with the effectiveness of tools used to avoid tax fraud in VAT in practice in the Czech republic and looks for new possibilities to get power for fight with this deceptions. After the opening introduction into the current problematics and explaining the basic concepts and providing an indicative view into the current VAT system in the Czech republic and the European Union, are selected tax frauds in the thesis, including tools that limit them. Further in thesis are characterised the most common risk factors for VAT fraud and an overview of recommendations describubg how to minimalise these risk. A total of eight options are then identified at thesis to improve tax morale and to increase the effectiveness of the fight with WAT fraud. Each of these options is analysed in detail and evaluated. Individual proposals to improve existing instruments or measures, or outline the possibilities of introducing new instruments, are then presented in expert discussion, with specific arguments. Diplomová práce se zabývá účinností nástrojů používaných k zamezení daňových podvodů u DPH v praxi ČR a hledá nové možnosti pro posílení boje s těmito podvody. Po úvodním zavedení do dané problematiky, po vysvětlení základních pojmů a zprostředkování orientačního náhledu do současného systému DPH v České republice i v Evropské unii, jsou v práci představeny a rozebrány vybrané daňové podvody včetně nástrojů, které je omezují. Dále jsou v práci charakterizovány nejčastější rizikové faktory podvodů na DPH a je zde vypracován přehled doporučení, jak tato rizika minimalizovat. Následně je v práci identifikováno celkem osm možností vedoucích ke zlepšení daňové morálky a ke zvýšení efektivity boje proti podvodům na DPH. Každá z těchto možností je detailně analyzována a vyhodnocena. K odborné diskuzi jsou pak, s konkrétními argumenty, předloženy jednotlivé návrhy na zdokonalení již existujících nástrojů či opatření, případně návrh variant zavedení nástrojů nových. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Mužík, Jaroslav;

    This work called "Analysis of Scientific and Technologic Development in the Czech Republic" is analysing the estate of science, research, innovations and high-tech sector in the Czech Republic. This topic is widely discussed in society these days. The work includes quantitative comparison of outgoings, human resources, results and sales. In addition, it contains a comparison of found results between the Czech Republic and European Union. The text is supplemented by many tables and graphs, which illustrate the situation. Results are observed in time and they can be used as a prediction for the future. Práce na téma "Analýza vědeckého a technologického vývoje v ČR" analyzuje stav české vědy, výzkumu, inovací a high-tech sektoru v ČR. Jedná se o velice aktuální a společensky diskutované téma. Práce zahrnuje kvantitativní srovnání výdajů, lidských zdrojů, výsledků a tržeb. Dále obsahuje porovnání zjištěných výsledků s Evropskou unií. Text je doplněn řadou tabulek a grafů, které dokreslují danou situaci. Výstupy jsou sledovány v čase a mohou sloužit jako predikce do budoucnosti. Katedra podnikové ekonomiky a managementu Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Turnerová, Eva;

    Tato práce se zabývá aplikací isogeometrické analýzy na úlohy nestlačitelného turbulentního proudění. Proudění newtonovské nestlačitelné tekutiny je popsané pomocí Navierových-Stokesových rovnic. Navzdory rychlému vývoji numerickým metod pro přímou numerickou simulaci (DNS - Direct Numerical Simulation) proudění, jsou středované Navierovy-Stokesovy rovnice (RANS - Reynolds-Averaged Navier-Stokes) stále základním nástrojem pro numerické řešení turbulentního proudění. Řešení konvektivně dominantních úloh obsahuje mezní vrstvy, což jsou úzké oblasti, ve kterých se prudce mění hodnota řešení. Tyto mezní vrstvy lze ovšem velmi obtížně vyřešit. Výsledným efektem je značný nárůst numerických (nefyzikálních) oscilací, které způsobují ztrátu stability a přesnosti diskrétního řešení. K redukci numerických oscilací se používají metody jejichž cílem je vylepšení stability diskrétního řešení, ale bez ztráty přesnosti. Přístupy, které byly původně navržené pro metodu konečných prvků, využíváme pro isogeometrickou diskretizaci. SUPG (streamline upwind/Petrov-Galerkin) a SOLD (spurious oscillations at layers diminishing) metody jsou standardní přístupy používané pro metody založené na spojité Galerkinově metodě. Stabilizační metody přidávají umělou vazkost, jejíž množství regulujeme vhodnou volbou stabilizačního parametru. Přestože existuje mnoho variant stabilizačních parametrů, žádná z nich není optimální pro obecnou úlohu. V této práci se věnujeme studiu vlivu různých stabilizačních parametrů na výsledné numerické řešení. This doctoral thesis deals with application of isogeometric analysis to incompressible turbulent flow problems. The Navier-Stokes equations are the basis for computational modeling of the flow of an incompressible Newtonian fluid. Despite the development of the numerical methods for direct numerical simulation, Reynolds-Averaged Navier-Stokes (RANS) approach based on the time-averaging of the Navier-Stokes equations is the most common method to describe turbulent flow so far. Since IgA is continuous Galerkin-based method, the numerical solution of advection dominated problems is usually polluted by spurious (unphysical) oscillations, which causes loss of accuracy and stability. This type of problems contain sharp layers, where the solution gradients are very large. The stabilization techniques are investigated which improve the stability, however, without degrading accuracy. The approaches originally intended for the finite element method are employed for isogeometric discretization including the streamline upwind/Petrov-Galerkin (SUPG) method and the spurious oscillations at layers diminishing (SOLD) method. The amount of added numerical diffusion is controlled by a suitable choice of the stabilization parameter. However, the formulas for the parameters are not optimal for general problem and hence the influence of various parameters is studied. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim

      This Research product is the result of merged Research products in OpenAIRE.

      You have already added works in your ORCID record related to the merged Research product.
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Červenka, Martin;

    Tato práce prozkoumává existující metody deformace svalu za použití systému vázaných částic. Byla navržena metoda postavena na základě PBD (position based dynamics), zde navržená metoda je ještě obohacena o respektování anizotropie svalů. Metoda deformuje primárně povrchový model svalu, který je však v jakémkoliv okamžiku možné převést na model svalových vláken. Tato metoda je konkurenceschopná s již existujícími metodami, co se týče rychlosti a přesnosti. Výsledné deformace jsou rychlé a až na několik singulárních případů realistické, typicky když je sval poblíž kloubu. Deformace je parametrizována, což umožňuje měnit vlastnosti deformace pro různé svaly. Navržený postup má navíc přesah pro modelování i jiných (nejen anizotropních) materiálů, použití tedy může najít v mnoha různých vědních oborech. This work explores state-of-the-art methods of muscle model deformation using particle system. The presented PBD-based (position based dynamics) method is enhanced by respecting muscle anisotropy. The problem is solved by deforming muscle surface model, which is transferable to muscle fibre model. The method is competitive with other similar methods as far as speed and precision are concerned. Proposed method results in fast and up to a few cases (typically when muscle is too close to the joint) realistic deformation. Proposed technique is parametric, which means it can deform different muscles depending on parameters. Moreover, this work can go beyond other scientific disciplines, where anisotropy modelling is required. Obhájeno

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    addClaim

    This Research product is the result of merged Research products in OpenAIRE.

    You have already added works in your ORCID record related to the merged Research product.
    0
    citations0
    popularityAverage
    influenceAverage
    impulseAverage
    BIP!Powered by BIP!
    more_vert
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Digital Library Univ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      addClaim