This thesis deals with the taxes of accounts of individual ? a tradesman. In this work are first explained the basic concepts of tax theory and briefly describes the tax system of the Czech Republic. Furthermore, there are characterized by individual accounts for the recording of taxes in accounting. Subsequently, there are described income tax natural persons and its structure. In the thesis is also mentioned, to which substantial changes occurred in the law on income tax of physical persons in recent years. In other parts of the work are given basic information about the selected sole trader, which was applied to the issue of taxes, and analyses the tax obligations of the tradesman in 2011 and in previous years.

The purpose of this thesis is to provide advice to potential applicants for consumer credit on how to navigate in a wide range of loans on the financial market. A potential candidate for a loan was identified as well as an appropriate methodology to be used for comparison of non-purpose loans and then I analyzed the offers of five selected institutions (3 banking and 2 non-banking). The next purpose of this thesis was to design qualifying questionnaire survey focused on consumer loans and confirm the hypothesis that there is no difference between the candidates with lower or higher income with which institutions they apply for a credit.

Made available in DSpace on 2016-06-02T20:02:51Z (GMT). No. of bitstreams: 1 4894.pdf: 7272726 bytes, checksum: 44d510efece3e2138b817305459d270d (MD5) Previous issue date: 2012-10-31 / The objective of this work was the development and application of a Virtual Learning Environment (VLE), based on the Moodle platform, for the study of Mathematic topics at the elementary education level. Furthermore, another purpose is to observe the student's work within this environment and, subsequently, the analysis of the results of this proposed teaching method. The VLE concept was developed with the ISMART foundation students in mind, which are studying at the Bandeirantes School, in Sao Paulo. This foundation is a nonprofit organization that grants scholarships to academically well performing students as well as those of low income families, which are selected through exams and interviews. The selected themes within VLE are quantities and also measurements, chosen for their importance and relevance in every-day life, divided into four units: Measurements of Length, Surface, Volume and Percentage. Emphasis is given to the concept of measurement, by studying the various quantities and diverse approaches, such as: historic, the use of nontraditional unit standards and interactive applications. In relation to the percentage theme, it is important that the students familiarize themselves with different representation of rational numbers (fraction, decimal and percentage). Besides that, this theme is part of the everyday information, where we are dealing with spreadsheets, graphics and statistic data. As part of the VLE, it was the intention of this study to seek real life problems that would involve the use of calculators for more complicated calculations. Furthermore, mental percentage calculations were practiced by applying a specially developed game. Resources were utilized in form of texts, images, audio, video, flash animations and Geogebra applications, besides PowerPoint exercises that were solved in a step by step method as well as other proposed exercises. The VLE was executed with ISMART students of 2011 and 2012, whereby some activities were developed at the School and others at home. / Este trabalho teve como objetivo o desenvolvimento e aplicação de um Ambiente Virtual de Aprendizagem (AVA) na plataforma Moodle, para o estudo de tópicos de Matemática do Ensino Fundamental. Teve ainda como proposta a observação do trabalho dos alunos nesse ambiente e a análise dos resultados. O ambiente foi desenvolvido tendo como público alvo os alunos da fundação ISMART que estudam no Colégio Bandeirantes, em São Paulo. Essa fundação é uma instituição sem fins lucrativos que concede bolsas de estudo a alunos estudiosos e de baixa renda, selecionados através de provas e entrevistas. Optou-se pelos temas Grandezas e Medidas e também Porcentagem, para serem trabalhados no ambiente, escolhidos pelas necessidades dos alunos e pela relevância no cotidiano das pessoas. No trabalho com Grandezas e Medidas procurou-se dar ênfase ao conceito de medida, através do estudo de diferentes grandezas e de diversas abordagens: histórica, emprego de padrões não usuais de unidades e uso de atividades interativas. Quanto ao tema Porcentagem, é importante que os alunos se familiarizem com as diferentes representações dos números racionais (fracionária, decimal e percentual). Além disso, esse é um tema ligado ao tratamento da informação do dia a dia, ao lidarmos com tabelas, gráficos e dados estatísticos. Ao longo de todo o ambiente, procurou-se propor problemas do mundo real, envolvendo o uso da calculadora para cálculos mais elaborados. Trabalhou-se também com o cálculo mental de porcentagens através de um jogo que foi desenvolvido. Como recursos foram utilizados textos, imagens, áudio, vídeo, animações em flash e aplicativos Geogebra, além de exercícios resolvidos passo a passo no PowerPoint, e também exercícios propostos. O ambiente foi dividido em quatro unidades: Medidas de comprimento, Medidas de Superfície, Medidas de Volume e Porcentagem. O ambiente foi aplicado aos alunos do ISMART de 2011 e de 2012, sendo que algumas atividades foram desenvolvidas no Colégio e outras em casa.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research is inserted in the Biomathematics Research Group of the Programa de Pós-Graduação em Matemática of the Universidade Federal de Santa Maria-RS. It consists in the study of a discrete model for a prey-predator-insecticide system based on the Coupled Map Lattice as basic tool for its formulation. Due to the serious problems that crop pests represent to agriculture, we aproached the Integrated Pest Management (IPM), which is a pest control system that seeks to preserve and enhance the natural mortality factors of pests by integrated use of control methods selected based on technical, economic, ecological and sociological parameters. The objective of this work is to build a model as simple as possible to study the effects of different pests management strategies. These strategies are divided into different treatments which take into account the number of measurements of pest population, establishing control levels (CL) and different control measures (pesticide and biological control). For comparison and to point where the treatment is more efficient to compute the total density of the pest population without any control measure and when each treatment is applied over a certain period of time. The difference between these values is converted into a decreasing percentage of the population of pests. The same is done to obtain the percentage decrease in the number of treated sites. It was found that the sooner you apply the insecticide in the system, the more effective the treatment. Furthermore, it was observed that the presence of predators (biological control) decreases the amount of treated sites and, in some instances, is less effective in controlling pest. / Esta pesquisa está inserida na Linha de Pesquisa Biomatemática, do Programa de Pós-Graduação em Matemática da Universidade Federal de Santa Maria-RS. Configura-se como um estudo sobre um modelo discreto para um sistema praga-predador-inseticida tendo como ferramenta básica para sua formulação a Rede de Mapas Acoplados. Devido aos sérios problemas que pragas de lavoura representam para agricultura, abordou-se o Manejo Integrado de Pragas (MIP), que é um sistema de controle de pragas que busca preservar e aumentar os fatores de mortalidade natural de pragas pelo uso integrado de métodos de controle selecionados com base em parâmetros técnicos, econômicos, ecológicos e sociológicos. O objetivo deste trabalho é construir um modelo tão simples quanto possível, para estudar as consequências de diferentes estratégias de manejos de pragas. Essas estratégias são divididas em tratamentos diferentes nos quais leva-se em consideração o número de medições da população de pragas, estabelecimento de níveis de controle (NC) e diferentes medidas de controle aplicadas (inseticida e controle biológico). Para comparar e apontar qual dos tratamentos é mais eficiente, computou-se a densidade total da população de pragas sem nenhuma medida de controle e quando cada um dos tratamentos é aplicado ao longo de um determinado período de tempo. A diferença entre esses valores é convertida em um percentual de decrescimento da população de pragas. O mesmo é feito para se obter o percentual de decrescimento do número de sítios tratados. Foi possível constatar que quanto mais cedo se aplica o inseticida no sistema, mais efetivo é o tratamento. Além disso, observou-se que a presença dos predadores (controle biológico) diminui a quantidade de sítios tratados e, em alguns momentos, é menos eficiente no controle da praga.

Title: Analysis and prognosis of elite male and female triathletes performance at the ITU World Triathlon Championships in 1989-2016 in Olympic triathlon Objectives: To analyse male and female performance in individual parts of the triathlon (swim, bike, run) as well as the whole race performance during the years 1989 - 2016. To determine the performance prediction of racers using the time series analysis for Olympic triathlon in ITU World Triathlon Championship in 2028. Methods: For statistical data processing we will apply the time series analysis using SPSS Statistics 22 software. We will then add the historical content and the actual conditions of the race to the final graphs. On the basis of the processed data, we will create a performance prediction for 2028 using Excel program. Results: In swimming, women are approaching men's performance and they are now on 92.2%. In the future, women will not come closer to men's times. Performance will improve slightly. In cycling, the gap between men and women is 10%. We do not expect any major change in the future. According to the trend of development, we find deterioration in both categories, especially in men. At the moment, the performance of women in running is 88.3% of men. We do not expect any change in the future. However, male and female times...

This thesis deals with the analysis of the annual percentage rate (APR) and other key parameters of the consumer credit with regard to observance of the legal rules by major providers of the consumer credit on the Czech credit market. The first part deals with the economic implications of the consumer credit. It focuses mainly on the analysis of the indebtedness of Czech households on the consumer credit market. The second part deals with the legal implications of consumer credit, mainly legal requirements that are imposed on providers of the consumer credit. The third part provides the analysis of the APR indicator on the consumer credit and on the short-term loans. On the basis of the defined consumer credit models is provided the comparison of the APR for each credit both in terms of its compliance with the current legislation and in terms of the provider of the consumer credit. The final part deals with the specific recommendations for the financial literacy development and for the future legislative development.

Este trabajo de investigación busca mejorar la estimación de la fragmentación de roca volada en minería a cielo abierto, específicamente en la empresa Minera Aruntani S.A.C. Unidad Arasi. La investigación se lleva a cabo mediante una reestructuración a la ecuación de predicción del tamaño de rocas, Kuz-Ram, modelo tradicional, cambiando el coeficiente de tierra, permitiendo disminuir los márgenes de error tomando en consideración aspectos relevantes del diseño como los parámetros geológicos, así como parámetros de perforación y voladura. Para efectuar dicho logro, se planteó una función objetivo y su posterior solución mediante el método iterativo de Newton-Raphson desarrollado en un entorno del software Matlab. El pertinente planteamiento y desarrollo permitió obtener un nuevo valor para el coeficiente de tierra con el cual se logra disminuir los porcentajes de error en la estimación de fragmentación de 40%, con el método tradicional, a un 8% en promedio logrando así una mejora considerable. / This research work seeks to improve the prediction of the fragmentation of blasted rock in open pit mining, specifically in the company Minera Aruntani S.A.C. Arasi unit. The research is carried out through a modification to the Kuz-Ram fragmentation estimation model, a traditional model, changing the land coefficient, allowing to reduce the margins of error taking into consideration relevant aspects of the design such as geological parameters, as well as parameters of drilling and blasting. To carry out this achievement, an objective function was proposed and its subsequent solution by means of the iterative Newton-Raphson method developed in a Matlab software environment. The pertinent approach and development allowed obtaining a new value for the land coefficient with which it is possible to reduce the error percentages in the fragmentation estimation from 40%, with the traditional method, to 8% on average, achieving a considerable improvement. / Tesis

En la comunidad de Rancha (Ayacucho), se observa un gran porcentaje de viviendas de adobe, elemento que es altamente usado debido a su bajo costo. Sin embargo, este material presenta variaciones en relación a su capacidad resistente e insuficiente aislamiento térmico, esto último se ve más afectado debido a las bajas temperatura de la zona. Además, la densidad y porcentaje de absorción no son las mismas para todos los adobes, ya que los materiales empleados difieren debido a la zona, clima, etc. La propuesta de solución es añadir fibras PET al adobe. Por ello, este trabajo tiene como objetivo, determinar el efecto de las fibras PET en la resistencia a la compresión, densidad, porcentaje de absorción y conductividad térmica del adobe. El procedimiento consiste en elaborar muestras de adobe patrón y de adobe con fibras PET (2%,4%,6%), las cuales se someterán a ensayos basados en la norma E.080 (adobe) y E.070 (albañilería). Después de realizar todos los ensayos, se determinó que el porcentaje óptimo de fibras PET es el 6%, puesto que su resistencia a la compresión en unidades aumentó en 19% y en muretes un 62%. Por otro lado, la densidad se redujo en 16.4%, el porcentaje de absorción en 12% y la conductividad térmica en 35%. Por esta razón, es que la propuesta contribuye al reciclaje de botellas PET, al progreso de las propiedades mecánicas y físicas del adobe para que su tiempo de vida se prolongue y a mejorar el confort térmico dentro de las viviendas. / In the community of Rancha (Ayacucho), there is a high percentage of adobe housing, which is widely used due to its low cost. However, this material presents variations in relation to its resistant capacity and insufficient thermal insulation, the latter being more affected due to the low temperatures of the area. In addition, the density and absorption percentage are not the same for all adobe bricks, since the materials used differ due to the area, climate, etc. The proposed solution is to add PET fibers to the adobe. Therefore, the objective of this work is to determine the effect of PET fibers on the compressive strength, density, absorption percentage and thermal conductivity of adobe. The procedure consists of preparing samples of standard adobe and adobe with PET fibers (2%, 4%, 6%), which will be tested based on the E.080 (adobe) and E.070 (masonry) standards. After performing all the tests, it was determined that the optimum percentage of PET fibers is 6%, since its compressive strength in units increased by 19% and in masonry by 62%. On the other hand, the density was reduced by 16.4%, the absorption percentage by 12% and the thermal conductivity by 35%. For this reason, the proposal contributes to the recycling of PET bottles, to the improvement of the mechanical and physical properties of adobe to extend its life span and to improve thermal comfort inside homes. / Tesis

No description available.

Maintaining dissolved oxygen concentrations under different operating schemes (constant, manual or automated aeration control) was evaluated in 20 earthen catfish ponds ranging from 0.04 to 0.07 hectares in size. Ponds were assigned to treatments based on achieving equal distribution of biomass among treatments. Catfish weighing approximately 0.11 kg each were stocked at a rate of 14,820 catfish/hectare and were fed, to satiation, a 36% crude protein floating feed for the first week and switched to a 32% crude protein floating feed for the remainder of the study. Percentage weight gain, FCR and survival were calculated but did not differ among treatments. A partial enterprise budget analysis was generated to determine comparative value of different aeration techniques relative to production costs. Mean partial net returns did not differ among treatments. Complete comparison was not possible due to failure of automated monitors to record DO and to operate aerators under designed protocols.