The thesis deals with the issue of excise taxes in the Czech Republic and in selected OECD countries over the period 2007-2012 and their impact on resource coverage of the state budget. The theoretical part consists of the basic concepts relating to taxes, their basic structure, including the advantages and disadvantages of various groups of taxes. Main part of this thesis is the analysis of excise taxes in the Czech Republic, Denmark, Germany and the Slovakia which leads to a comparison between these countries. The hypothesis was that the Czech Republic levied excise few. Since this hypothesis is confirmed, the thesis contains a proposal for amendment in excise taxes which of the three possible options is chosen variant of the introduction of new taxes, the taxes on sweets. This part is undoubtedly the greatest benefit of the whole thesis. The work assumes that the introduction of this tax has had a positive impact on the state budget of 6-7 billion Czech crowns.

This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight against them. The last part focuses on the relationship between value added tax and accounting. Difference between tax and accounting documents, diagrams showing the charging of value added tax and the relationship between the revenues and the date of the chargeable event are mentioned.

Formal specification of software systems has been very promising. Critics against the end results of formal methods, that is, producing quality software products, is certainly rare. Instead, reasons have been formulated to justify why the adoption of the technique in industry remains limited. Some of the reasons are: • Steap learning curve; formal techniques are said to be hard to use. • Lack of a step-by-step construction mechanism and poor guidance. • Difficulty to integrate the technique into the existing software processes. Z is, arguably, one of the successful formal specification techniques that was extended to Object-Z to accommodate object-orientation. The Z notation is based on first-order logic and a strongly typed fragment of Zermelo-Fraenkel set theory. Some attempts have been made to couple Z with semi-formal notations such as UML. However, the case of coupling Object-Z (and also Z) and the Use Case Maps (UCMs) notation is still to be explored. A Use Case Map (UCM) is a scenario-based visual notation facilitating the requirements definition of complex systems. A UCM may be generated either from a set of informal requirements, or from use cases normally expressed in natural language. UCMs have the potential to bring more clarity into the functional description of a system. It may furthermore eliminate possible errors in the user requirements. But UCMs are not suitable to reason formally about system behaviour. In this dissertation, we aim to demonstrate that a UCM can be transformed into Z and Object-Z, by providing a transformation framework. Through a case study, the impact of using UCM as an intermediate step in the process of producing a Z and Object-Z specification is explored. The aim is to improve on the constructivity of Z and Object-Z, provide more guidance, and address the issue of integrating them into the existing Software Requirements engineering process. / Computer Science / M. Sc. (Computer Science)

In my thesis I deal with Aleš Holický, a significant representative of the Šternberk clan, in the post Lipany period. On the basis of sources, I am trying to chart especially his political programme, its creation and the fulfilment of the goal he was pursuing. I follow up his political orientation after the conversion to the chalice in the beginning of 1430s and try to describe the basis of his rise including the influence of the political groups which he was a member of. In this context, I explain Aleš's role in Ptáček's and Poděbrad's party and his interest in formulation and enforcement of their demands. On the basis of the evidence collected, Aleš's contribution not just to Czech utraquism, Ptáček's party, Poděbrad's party (later Poděbrad's league), in which he acted, as well as for the whole country is evaluated at the end. Thus, I am trying to revise some conclusions of older historiography in which Aleš's influence in the parties he belonged to as well as his independent negotiations have been underestimated. In Aleš's persistent, purposeful activity and merits I can see the substantiation of his inclusion among the significant personalities of Czech history and politics of the 1430s - 1450s. In my thesis, I am following up both Aleš's political programme and his relations to his allies and...

in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes consist of direct tax or indirect tax. A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government. The first known system of taxation was in Ancient Egypt and development is showing us perfection with which we created and improved taxes during the ages. The main second part contents definition of individual income tax by revenue act and determination of basic concepts of individual tax by this act. A personal or individual income tax is levied on the total income of the individual (with some deductions permitted). It is often collected on a pay-as-you-earn basis, with small corrections made...

This diploma thesis is dedicated to Jan Sembera Cernohorsky of Boskovice, Moravian aristocrat from the second half of 16th century, the last descendant of an important family of Boskovice. It describes his life story from the childhood to the death which it puts into the broader context and creates a comprehensive view of the higher nobles of his time. Particular attention is paid to the family of Boskovice, especially its last generation, which represent aside from Jan Sembera primarily his brother Albrecht Cernohorsky of Boskovice and Semera's friend and relative Jan of Boskovice and Trebova. The specific role in Jan Sembera's biography necessary plays the transfer of the legacy of the house of Boskovice to the Liechtenstein's family. This was accomplished through two marriages between Karl and Maxmilian of Liechtenstein and Sembera's daughters Anna Marie and Katerina. The importance of those alliances is reflected in the perspective of both financial as well as cultural capital inherited by the House of Liechtenstein and the way how did they use and treat it.

This thesis proposes a new bidirectional three-phase AC-DC power converter using matrix converter and Z-source inverter topologies. Advantages of the AC-DC matrix converter are the inherently controllable power factor, the tight DC voltage regulation, the wide bandwidth with quick response to load variation, the single-stage buck-voltage AC-to-DC power conversion; advantages of the z-source inverter are the increased reliability by allowing the shoot-through between upper and lower power switches of one inverter leg, insensitivity to DC bus voltage due to the extra freedom of controlling DC-link voltage. The proposed Matrix-Z-source converter (MZC) marries up both advantages of AC-DC matrix converter and Z-source inverter. It can achieve voltage-boost DC-AC inversion capable of variable voltage variable frequency (VVVF) AC output; it can achieve voltage-buck AC-DC rectification capable of inherent control over AC current phase angle and DC output regulation with a (VVVF) AC source supply. Both foresaid performance in DC-AC inversion and AC-DC rectification can be implemented in a simple open-loop control manner. Three constraints of VSI, in the bidirectional AC-DC power conversion, are the peak AC voltages are always less than DC-link voltage, closed-loop control has to be employed when DC regulation and/or AC current phase angle control are required, and AC voltage is sensitive to the variation of the DC-link voltage in DC-AC inversion. The voltage-boost inversion and/or voltage-buck rectification of MZC overcomes the first constraint; thus MZC enables the AC machine voltage increased higher than DC-link voltage hence advantages of running AC machine at relatively high voltages are enabled. The direct DC voltage regulation and inherent AC-current-phase-angle control of MZC overcomes the second constraint in an open-loop manner; hence a simplified system design is obtained with sufficient room for the further improvement by closed-loop control schemes. The extra freedom in controlling DC-link voltage of MZC overcomes the third constraint hence a DC source voltage adaptable inverter is obtained. This thesis focuses on the study of the feasibility of the proposed MZC through theoretical analysis and experimental verification. At first, the proposed MZC is conceptually constructed by examining the quadrant operation of AC-DC matrix converter and Z-source inverter. After the examination of the operating principles of both AC-DC matrix converter and Z-source inverter, the configuration of MZC is then proposed. The MZC has two operating modes: DC-AC inversion and AC-DC rectification. Circuit analysis for both operating modes shows that the new topology does not impose critical conflict in circuit design or extra restriction in parameterization. On the contrary, one version of the proposed MZC can make full advantage of Z-source network components in both operating modes, i.e. a pair of Z-source inductor and capacitor can be used as low-pass filter in AC-DC rectification. The modulation strategy, average modeling of system, and features of critical variables for circuit design of the proposed MZC were examined for each operating mode. Simulations of the proposed MZC and its experimental verification have been presented. Analytical models of conduction and switching losses of the power-switch network in different operating mode have shown that the losses in the MZC compare favorably with conventional VSI for a range of power factor and modulation indices.

The paper describes the development and main changes in systems of direct taxa-tion in Slovakia, Czech Republic and Hungary. The influence of nominal personal and corporation income tax rate on GDP and unemployment rate are described by means of regression and correlation analysis. The analysis forms the basis for rec-ommendations regarding the level of nominal tax rates for each country.

Formal specification of software systems has been very promising. Critics against the end results of formal methods, that is, producing quality software products, is certainly rare. Instead, reasons have been formulated to justify why the adoption of the technique in industry remains limited. Some of the reasons are: • Steap learning curve; formal techniques are said to be hard to use. • Lack of a step-by-step construction mechanism and poor guidance. • Difficulty to integrate the technique into the existing software processes. Z is, arguably, one of the successful formal specification techniques that was extended to Object-Z to accommodate object-orientation. The Z notation is based on first-order logic and a strongly typed fragment of Zermelo-Fraenkel set theory. Some attempts have been made to couple Z with semi-formal notations such as UML. However, the case of coupling Object-Z (and also Z) and the Use Case Maps (UCMs) notation is still to be explored. A Use Case Map (UCM) is a scenario-based visual notation facilitating the requirements definition of complex systems. A UCM may be generated either from a set of informal requirements, or from use cases normally expressed in natural language. UCMs have the potential to bring more clarity into the functional description of a system. It may furthermore eliminate possible errors in the user requirements. But UCMs are not suitable to reason formally about system behaviour. In this dissertation, we aim to demonstrate that a UCM can be transformed into Z and Object-Z, by providing a transformation framework. Through a case study, the impact of using UCM as an intermediate step in the process of producing a Z and Object-Z specification is explored. The aim is to improve on the constructivity of Z and Object-Z, provide more guidance, and address the issue of integrating them into the existing Software Requirements engineering process. / Computer Science / M. Sc. (Computer Science) / D. Phil. (Computer Science)

I divided the thesis into two main parts: theoretical and practical. In the theoretical part, I analyze possibilities of legal tax optimization. The practical part was prepared on an example of an entrepreneur, whose income comes not only from his business activity, but also from lease and other sources. He lives in a household with a wife and a daughter. In the practical part, I calculate the total tax duty of the household, but also social and health insurance duty, the amount of which also depends on the tax base. In the practical part, I found six models of tax calculation for this particular household.