The purpose of this thesis is to analyse the excise duty on tobacco products in the Czech Republic since 1993 up to the present time, especially the development of rates and revenues. Excise duty is imposed on tobacco products in the Czech Republic and also in the other European Union countries. Harmonisation efforts in the European Union and also fiscal need of Czech Republic cause frequent changes in tobacco excise duty rates, which conduces not only to change of tax collection, but can also bring some other related effects. In the theoretical part I first characterize the tax theory with a detailed focus on excise duty on tobacco products. Subsequently I define the meaning of excise duty on tobacco products, the principles and the mechanisms of the tax collection. In the practical part of the thesis I aim at analyse the evolution of the legal framework that affects excise duty on tobacco products and significantly affects the thesis in other sections. Further, I analyse the relationship between the rate of excise duty on tobacco products and tax collection and find out that the higher rate of excise duty not always led to higher tax yields. Finally I assess the effectiveness of the increase of excise duty on tobacco products and its impact on the consumption of tobacco products, illegal market and the public budgets.

From 1st January 2014 the Czech Republic has to fullfil new minimum rates of excise duty on tobacco products according to requirements of the European Union. The aim of my thesis is to analyze the current state of tax policy on tobacco taxation and design the future rates with regard to the current structure of the consumption of tobacco products. The first chapter concerns mainly to the Czech legislation, the system of taxation of tobacco products, defines the basic concepts and principles, the second chapter focuses on the development and requirements of European secondary law governing the taxation of tobacco products, which is the means for the harmonization of excise duties in the European Union. There is some space given to the development of the rates of excise duty on tobacco products and revenues of this tax, including their evaluation. The final analysis compares alternatives of the tax rates as they could be set from 2014 following the development of the future exchange rate according to the Ministry of Finance forecasts and at different rates of value added tax.

Diploma thesis "Taxation of spirits in the Czech Republic and in the world" is focused on taxation of this comodity, legislative regulation and description of effects on society. This work is divided into four main chapters. The first two of them describe laws related to taxation of sprits. The main purpose of this section is to focus on the law of the Czech Republic and also on the regulation of the European Union, because the EU regulation has high influence on our country. Apart from those parts this section also contains history of excise duties in our country.The second chapter is oriented on tax and economy theories of excises. After that follows the second half of the work, where I am aiming on costs and revenues in relation with spirits (alcohol in general). The third chapter will describe the method of calculation of costs arising from consumption of alcoholic beverages based on standards of World Health Organisation. At the end of this section social costs concerning consumption of alcohol will be quantified and also compared on international basis. The last chapter will be about revenues from spirits excise duty and I will focus on significance of this tax in the Czech Republic and other OECD countries, tax rates of spirits and in conclusion I am going to find out, if a relation between tax rate size and amount of revenues from spirits excise exists.

Tax evasion is one of the world's societal problems, which annually contributes to distorted competition when large tax amounts disappear from welfares. High-income earners and companies have managed to minimize tax expenditures through systematic applications, which has been revealed recently by elements such as Panama Papers, Luxleaks and Swissleaks. Previous studies have highlighted a problem that clear boundaries between tax planning and tax evasion do not exist. Whether or not which tax techniques and methods that are compatible with the law has been expressed as a difficulty in understanding the profession of accountants but also in professions such as tax advisers and accounting consultants. The purpose of the study was to investigate how auditors handle the issues regarding the gray zones between tax planning and tax evasion. The study's intention was to review previous legal cases and companies' audit reports to see how auditors have acted and how the court assessed complex legal cases, which were then supplemented with an interview study. This because when reviewing the cases, attention was drawn to the results that led us to interviews in order to take part in the auditor's perspective on the matter. The study was based on a qualitative research method where the results showed that auditors should consult more complex tax procedures with other auditors and tax lawyers to avoid legal consequences. The results further showed how important it is for auditors to keep constantly updated by legislation and regulations as these tend to change over time. The result also showed that auditors should act restrictively and judiciously and have a strict attitude in their working methods for minimizing undesirable situations where irregularities can occur. Auditors must also have a well-designed audit plan to avoid the risk of material errors slipping through the audit.

<p>The identification of the vocation of an unknown heavy-duty vehicle is valuable to parts manufacturers who may not have otherwise access to this information on a consistent basis. This study proposes a methodology for vocation identification that is based on clustering techniques. Two clustering algorithms are considered: K-Means and Expectation Maximization. These algorithms are used to first construct the operating profile of each vocation from a set of vehicles with known vocations. The vocation of an unknown vehicle is then determined using different assignment methods.</p> <p> </p> <p>These methods fall under two main categories: one-versus-all and one-versus-one. The one-versus-all approach compares an unknown vehicle to all potential vocations. The one-versus-one approach compares the unknown vehicle to two vocations at a time in a tournament fashion. Two types of tournaments are investigated: round-robin and bracket. The accuracy and efficiency of each of the methods is evaluated using the NREL FleetDNA dataset.</p> <p> </p> <p>The study revealed that some of the vocations may have unique operating profiles and are therefore easily distinguishable from others. Other vocations, however, can have confounding profiles. This indicates that different vocations may benefit from profiles with varying number of clusters. Determining the optimal number of clusters for each vocation can not only improve the assignment accuracy, but also enhance the computational efficiency of the application. The optimal number of clusters for each vocation is determined using both static and dynamic techniques. Static approaches refer to methods that are completed prior to training and may require multiple iterations. Dynamic techniques involve clusters being split or removed during training. The results show that the accuracy of dynamic techniques is comparable to that of static approaches while benefiting from a reduced computational time.</p>

The cost effective comb based laser sources are considered to be one of the prominent emitters used in optical communication (OC) and photonic integrated circuits (PIC). With the rising demand for delivering triple-play services (voice, data and video) in FTTH and FTTP-based WDM-PON networks, metropolitan area network (MAN), and short-reach rack-to-rack optical computer communications, a versatile and cost effective WDM transmitter design is required, where several DFB lasers can be replaced by a cost effective broadband comb laser to support on-chip optical signaling. Therefore, high performance quantum dot (Q.Dot) comb lasers need to satisfy several challenges before real system implementations. These challenges include a high uniform broadband gain spectrum from the active layer, small relative intensity noise with lower bit error rate (BER) and better temperature stability. Thus, such short wavelength comb lasers offering higher bandwidth can be a feasible solution to address these challenges. However, they still require thorough characterization before implementation. In this project, we briefly characterized the novel quantum dot comb laser using duty cycle based electrical injection and temperature variations where we have observed the presence of reduced thermal conductivity in the active layer. This phenomenon is responsible for the degradation of device performance. Hence, different performance trends, such as broadband emission and spectrum stability were studied with pulse and continuous electrical pumping. The tested comb laser is found to be an attractive solution for several applications but requires further experiments in order to be considered for photonic intergraded circuits and to support next generation computer-communications.

In war propaganda you dehumanise your current or potential enemy by giving them undesirable traits. During the world wars it was common to see propaganda posters. During the cold war the posters evolved into television. In this paper we are examining potential instances of propaganda in video games.  We use an immersive research method with Call of Duty 4: Modern Warfare and compare the key scenes representing russians to enemy archetypes found in propaganda. We also use the dynamics of enmity to analyse how enmity is furthered through the russians context in the conflict in relation to the player.  We found that Russians show similar traits to enemy archetypes found in propaganda while the player is represented by a character portrayed as protecting the western world from nuclear war. In conclusion games serve as an interactive medium where players can be subject to propaganda messages where they need to accept taking actions in accordance with propaganda message that furthering enmity.

Freedom of expression and the right to criticize are important prerequisites in the Swedish labor market. In fact, the freedom of expression is regulated in a long chain of protection, and not at least for the public employees which have the ECHR’s protection and the Swedish constitution embedded in their employment contracts. For the private employees, on the other hand, the legal situation looks completely different. A private employee does not receive equal opportunities to invoke the ECHR or the Swedish constitution when criticizing the employer. The main purpose of this paper is thus to investigate the legal situation for each sector, after which the legal situation must be compared and discussed in light of the duty of loyalty.  As the right to criticize has become a major issue for discussion, Sweden received a whistleblower regulation in 2017 which came to protect workers from reprisals. Nonetheless, a couple of years have passed, and a new EU-directive has been introduced with a number of new requirements. In December 2021, Sweden will introduce a more comprehensive whistleblower regulation and replace the current regulation. The second purpose of this paper is accordingly to investigate the new protection and examine the possible impact of the protection in each sector.  The conclusions of the paper were not entirely easy to summarize. What is clear is that there is no uniform protection in the sectors, and the enhanced protection may result in a smaller gap between the sectors, despite different interests.

This thesis describes the design and implementation of the transistor inverter to the subject of power electronics first outcome of this thesis will transistorized inverter that will serve as a demonstration tool in laboratory practice course electrical power. The laboratory preparation, students will be able to virtually test your theory acquired knowledge of the issue. Part of the theoretical analysis will be proposed circuit simulation program through classes Spice.

The master’s thesis devises a logistical concept as well as the execution of promotional and advertising commodities’ exportation to the markets of Eastern Europe and Central Asia.