This thesis deals with the taxation powers of municipalities in the ČR property taxes. The thesis is divided into the theoretical and practical part. The practical part describes the property tax in the budgets of municipalities and the powers that municipalities can use to adjust the tax base or tax rates. The goal of this thesis is to systemize the use of tax powers in the real estate tax by municipalities in the country. A sub-goal is to map and analyze individual tax powers municipalities have available to assess the extent of their use and effectiveness.

This master‘s thesis is focused on creating an application, which would suggest an optimal portfolio of shares from SPAD Stock Market Praha. The application is based on the CAPM model, which is also described in this paper. There is a calculation of securities characteristics and specific portfolio diversification is suggested. The application also allows a user to simulate investments based on his requirements.

The interactions of electrons with ions and ions with neutrals are among the most important processes in the chemical evolution of molecules, allowing us to gain a deeper understanding of chemical processes in low-temperature environments in space such as interstellar gas clouds and to obtain feedback for quantum-mechanical calculations. Vari- ous plasma parameters such as kinetic and rotational temperature of ions, their concen- tration, etc. can vary by several orders of magnitude and different diagnostic techniques are used to determine them. Diagnostics such as SA-CRDS and Cryo-CRDS were used in this work. The subject of the study were two molecular ions: N2H+ and N+ 2 from the temperature range of 80-350 K, where we examined their recombination and absorption rate coefficients utilizing the absorption line involving the most populated states. 1

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This thesis is focused on questions of state redistribution and income inequality in the Czech republic. It explains the main ideas of state redistribution, income inequality and relation between them. It anlyzes the particular instruments of state redistribution such as tax systems and systems of social transfers which the government uses to achiave more equal distribution of incomes in society. The object of the thesis is to find out how the particular instruments contribute to filling the essentials goal - lower the income inequality in society. It is based on the data from years 2006 until 2008 from the statistics of household accounts published on the web site of the Czech statistical office. Finally, it is devoted to the trends of state redistribution and income inequality in OECD countries.

Real estate taxation Abstract The aim of the diploma thesis is to introduce in detail Act No. 338/1992 Coll., On Real Estate Tax, as amended. The structure of the chapters is usually divided as well as the real estate tax itself on land tax and building and unit tax. A detailed analysis of individual tax elements and an examination of possible de lege ferenda proposals for potencial changes that could be made in the Czech real property tax law are provided. The thesis consists of 8 chapters. In the introductory chapters, the thesis deals with the general characteristics of taxes, the various constructional elements of the tax and the changes made by the recodification of private law, which influenced more than just the title of the real estate tax. The main content of the thesis is in Chapter 3, which gives insight into the theme by giving a detailed introduction of the various elements of the tax. The object of the tax, subject of the tax, tax basis and tax rate are presented. Chapters 4 to 7 deal in detail with tax exemption, tax rate issues, tax administration, and the comparison of the revenue from real estate tax and the revenue from the real estate acquisition tax. Both of these taxes relate to real estates and belong to the category of property taxes. The thesis also deals with a description of the...

Cyclical component of aggregate net inventory investment in Czech republic between I.quarter 1996 and IV.quarter 2010 can be described by Production smoothing model, which says, that it is more advantageous for firms to absorb shocks of their product demand into inventories than to adjust their production permanently. This statement stands on a discovery, that cyclical component of net inventory investment is negativelly corralated with cyclical component of final sales and at the same time variability of cyclical component of final sales is higher than cyclical component of production (GDP). Although it is not possible to expect that every firm in the economy will behave according to this model, it seems, with respect to the analysis, that the cost of adjustment is one of the most important factors considered by firms within their optimalization problem.

The aim of diploma thesis is to discover the effect of used glue on strength of Domino structural joint and on the experiment basis determine whether different thermal conditions affect the strength of glued joint and if this influencing is significant or not. Two types of samples were made for this experiment with difference in used glue. These samples were exposed to three different temperatures. Bending moment and rigidity coefficient was identified at particular joints.

This thesis deals with the design of agro-environmental schemes in a particular area. The theoretical part of this work deals with biodiversity and agri-environmental programs. This section also contains a brief characterization of GAEC and SMR. The next part contains the characteristics of the natural conditions in the area of interest, a brief description of the estates concerned, an analysis of the historical development of land use and the calculation of the coefficients of ecological stability. In the area of interest there was conducted a fytocenological survey and compiled an inventory of species occurring at the site. According to the findings, specific local environmental schemes are proposed. Three bio-belts, grassing-over of two lands and agri-environmental restrictions supporting the presence of birds and mammals are suggested.

This thesis evaluated experimental research on the influence of selected factors (species, thickness, density, number of stress cycles) on the specified material characteristics (modulus of elasticity, modulus of rupture, limit of proportionality, bendability coefficient). The measured values were statistically evaluated and expressed in tables and graphs. Beech (Fagus Sylvatica L.) was selected to represent hardwood and aspen (Populus Tremula L.) softwood. Tree species affects all observed characteristics. The results show that the modulus of elasticity increases with increasing densification of the material, but decreases with the increasing thickness of the material. A similar dependence is observed even with the modulus of rupture and limit of proportionality, which is also dependent on the number of cycles. The bendability coefficient is affected by material thickness. It is expected that based on the evaluation of the results it will be possible to design materials with tailored properties.