M.A. (African Languages) / Please refer to full text to view abstract

In this project, the time-dependent one-dimensional heat equation with internal heating is solved using eigenfunction expansion, according to the thermoelectric boundary conditions. This derivation of the equation describing time-dependent heat flow in a thermoelectric sample or device yields a framework that scientists can use (by entering their own parameters into the equations) to predict the behavior of a system or to verify numerical calculations. Allowing scientists to predict the behavior of a system can help in decision making over whether a particular experiment is worthy of the time to construct and execute it. For experimentalists, it is valuable as a tool for comparison to validate the results of an experiment. The calculations done in this derivation can be applied to pulsed cooling systems, the analysis of Z-meter measurements, and other transient techniques that have yet to be invented. The vast majority of the calculations in this derivation were done by hand, but the parts that required numerical solutions, plotting, or powerful computation, were done using Mathematica 8. The process of filling in all the steps needed to arrive at a solution to the time-dependent heat equation for thermoelectrics yields many insights to the behavior of the various components of the system and provides a deeper understanding of such systems in general.

The objective of this work was to determine the influence of recovered fibres on the mechanical properties of board. Industrial board was provided by Fiskeby Board AB and laboratory board was made by using an isotropic sheet former. Board properties such as tensile strength, tensile stiffness, z-strength and bending stiffness were evaluated. Variation in the grammages of the middle and bottom layers of laboratory board was done and influence on the mechanical properties was studied. Each layer of multiply board was also tested separately at industrial board grammage and standard grammage. Results showed an increase in the tensile properties with the increase in the grammage of bottom layer, an increase in the z-strength of the board was also observed. Bending stiffness calculated by laminate theory also indicated an increase with the increase in the grammage of bottom layer. While testing of the separate layers showed an increase in the tensile properties of the layers with increasing the grammage while a decrease in z-strength was observed. Cracks occurred in the bottom layer of the multiply boards but an increase in the mechanical properties of board was observed. / Returfibrer är miljövänliga och ger ett försprång framför nyfiber på grund av låg kostnad. Det är dock allmänt känt att returfibrer inte uppvisar samma egenskaper som nyfibrer, i själva verket försämras fiberegenskaperna efter varje återvinningsprocess. Mekaniska egenskaper är mycket viktiga för kartongproducenter och därmed läggs en hel del energi på förbättringar utan kostsamma investeringar.   I detta examensarbete utvärderades mekaniska egenskaper för 4-skikts kartong såsom dragstyrka, dragstyvhet, böjstyvhet och z-styrka. Den industriella kartongen som användes kom från Fiskeby Board AB och laboratoriekartong tillverkades med en isotrop arkformer. Separata skikt formades och guskades därefter samman. Ytvikten av det mellersta och undre skiktet ändrades och effekten på kartongens egenskaper utvärderades. Varje lager testades också separat vid ytvikter representativt för den industriella kartongen samt vid standardiserade ytvikter. Styrkan i tjockleksriktningen utvärderades med z-styrka och Scott Bond. Böjstyvheten beräknades med hjälp av laminatteorin.   Skillnaderna i dragstyrka mellan kartong framställd i industrin och laboratorie var små, men dragstyvheten var lägre för laboratoriearken på grund av torktekniken. Skillnaderna i z-styrka var inte signifikanta, men baserat på trenden uppvisade laboratoriearken en lägre styrka på grund av ett lägre presstryck. Delamineringen i de testade proverna skedde i det undre skiktet och inga sprickor uppstod mellan skikten.   Genom ökning av ytvikten av de separata skikten ökade styrkeegenskaper såsom dragstyrka och Scott Bond medan z-styrkan minskade. Genom att minska ytvikten av det mellersta lagret och öka ytvikten av det nedre kunde en ökning av styrkeegenskaperna observeras. Ökningen av z-styrkan var inte signifikant men baserat på trenden kan en ökning förväntas. En betydande ökning av Scott Bond kunde dock ses. Böjstyvheten beräknad genom laminatteorin visade också på en ökning. Även om sprickor fortfarande förekommer i det undre skiktet efter ökning av ytvikten, kan förbättrade kartongegenskaper uppnås.

The aim of my diploma paper is a compendious and general description of the final accounting, taxation and their correlation. First part is focused on basic components of accounting, legal regulation in the Czech Republic and definition of the final financial statements, principles and procedures connected with the final accounts. Second part deals with the tax system in the Czech Republic, especially with corporate income tax. I define the basic regulations of the tax base adjustment of income tax. The tax expenses are specified in detail in an extensive chapter. The other parts of my diploma paper are non-tax expenses, the characteristics of amounts that reduce the tax base and the applicable tax deductions. The last part is practical part where I use all rules mentioned in previous parts. This chapter is focused on real calculation of the corporate income tax and final accounting.

The diploma thesis deals with the taxation of real estates in the Czech and Slovak Republic from 1993 to the present. An important starting point is the former common state and a similar system of property tax. Submitted thesis tries to highlight the most significant differences in taxation, which were noticeable in the beginning of independent states. Differences were deepened due to force of new Slovak law. The attention is focused on local self-government, i.e. municipality and its authority in determining the property tax revenue. The range of authorities can be understood as reflect of fiscal decentralisation, which is qualitatively and quantitatively described in the analytical part of the thesis.

In connection with the process of globalization, the importance of international trade increases not only as means of gaining welfare but as a way to solve problems. The World Trade Organization (WTO) claimed this approach in 2001 through a new trade negotiation round, the Doha Development Agenda (DDA). Within DDA the WTO pledged to improve the conditions of participation of the developing countries in the multilateral trading system. Not after nine years of negotiation the round is heading to its conclusion and questions concerning the fulfilment of the development aspect are emerging. The presented thesis aims to evaluate the success of the integration of developing countries into the multilateral trading system and how the WTO contributes to it.

The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation of the identical and the different elements.

Decision of vehicle purchase consists of several aspects. One of them is also tax area. By comparison of purchase from own resources and from third parties is possible to reach tax optimal solution. Preferences about the way of purchase will differe according to who is the buyer. The next chapter compare tax incidence in different countries.

Various tax impacts of advertising are analysed in the thesis. Advertising is perceived as an instrument serving the purposes of searching customers and supporting sales, and it may subsist in many particular forms. The tax deductibility of adverisement costs for the determination of income tax base are analysed, and consequently the tax implications of various advertising forms are introduced from both of the income tax and VAT view. From the tax point of view, the differentiation between the advertising and entertainment is important. Cost-free provision of promotional items forms a special exception. Furthermore, the gifts are diversified from the sponzoring and also the tax impact on the side of the recipient is mentioned. A special attention is paid to tax impacts of advertising through the means of promotional samples and tasting, price reductions and fidelity schemes. Also the legislation limitation of the marketing competitions are analysed. The respective theme is also influenced by the EU-harmonisation of advertising and tax areas, from which the possible progress in this field may be deducted.

Cílem této diplomové práce je poskytnout ucelený pohled na daň z přidané hodnoty ("DPH") při poskytování služeb v rámci EU. Celá práce je rozdělena do 5 kapitol. První kapitola je věnována historii DPH, jejímu postavení v daňové soustavě a zhodnocení výhod a nevýhod zavedení DPH. Následující kapitoly jsou zaměřeny na harmonizační vývoj DPH v rámci EU a vymezují jednotlivé konstrukční prvky DPH dle českého Zákona č. 235/2004 Sb., o dani z přidané hodnoty. Klíčová 4. Kapitola je věnována úpravě poskytování služeb v rámci EU jak z pohledu českého zákona o DPH, tak s pohledu evropských směrnic a judikátů Evropského soudního dvora. V závěru práce jsou diskutovány dopady chystané novely českého zákona o DPH na oblast služeb poskytovaných v rámci EU.