This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech law on 1st January 2008. A VAT group enables persons that meet the criteria required by the VAT Act to be considered a single taxable person, i.e. a single tax payer. The Czech VAT group legislation is based on article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The aim of this thesis is to present and thoroughly analyze VAT group legislation in Czech law, and to point out certain pitfalls of this legislation, including its interaction with EU law, and the law of some of the other EU member states. A secondary goal is to assess the rate at which VAT groups are being used in the Czech Republic. The first chapter describes VAT group in EU law, and its introduction into the Czech legal order. The second chapter discusses the requirements that the law puts on members of a VAT group, with extra emphasis on the requirement of close binding of persons, including the membership of physical persons and non-taxable persons in a VAT group. The third chapter deals with VAT group as a subject of legal relations, describing in more detail the concept of a representative member and the responsibilities of a VAT group member. The next chapter takes a more practical...

Due to economic globalization, which is reflected, among others, in the development of international economic relations, it is very common that the companies are doing business in countries all over the world. Even if this phenomena is considered as positive in terms of national economies development, the risk of conflict of national laws and emergence of international double taxation is increasing with the expansion of cross-border investments. In connection with this a number of legal issues arise. In this thesis I decided to focus on the international context of the taxation of companies and their members with regard to the matter of international double taxation. To analyze this issue, the thesis is divided into seven chapters. Firstly, I clarify a general outline of the procedure of taxation of capital companies and their members and then explain the possible negative effects of international taxation of incomes. Chapter one present the reader with the issue of income taxes in the tax system of the Czech Republic, then deals with the concept, their position in tax system and shows how taxes can be divided. This chapter offers a view of the current legislation regarding income taxes, both substantive and procedural legislation as well. Chapter two covers the aspects of taxation of income of...

The zooplankton of Josefův Důl, a large and deep drinking water reservoir recovering from acidification, develop in relation to the improving water chemistry but also predation by salmonid fish re-stocked at the end of the 1990s. Crustacea are represented by small numbers of several species only, and nothing is known about their distribution in the water column. Recently, picocyanobacteria Merismopedia sp. became dominant in the phytoplankton, which hampers substantially the treatability of the raw water. The aim of the thesis is to describe the seasonal dynamics and vertical distribution of Crustacea in the Josefův Důl reservoir, together with parameters of the environment, and to study their possible diurnal vertical migrations in the summer period.

Doctor of Philosophy / Department of Physics / Yurii Maravin / In this dissertation, you will find a study of di-boson production in pp collision with the Compact Muon Solenoid (CMS) detector at Large Hadron Collider (LHC). A study of Z+gamma process is performed on the data collected by the CMS during 2011 and corresponding to integrated luminosity L= 5 fb[superscript]-1. The study consists of two parts: cross section measurement and setting the limits on anomalous trilinear gauge couplings (aTGC) between a Z boson and a photon. The measured cross-section of Z+gamma agrees within the uncertainties with the standard model predicted cross section at next to leading order. Having found no excess in cross section measurement, we set the 95% con fidence level (C.L.) limit on aTGC. Another study discussed is a study of a low-scale walking Technicolor model with rho[subscript]T and a[subscript]T production in the fully leptonic fi nal state at 95% C.L. in proton-proton collisions at center of mass energy 10 TeV scenario using Monte Carlo simulation. We conclude that such processes can be excluded with 366 pb[superscript]-1 of data for rho[superscript]T masses up to 400 GeV and the observation would require 2.8 fb[superscript]-1 of data with 5 sigma precision.

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.