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Dissertations / Theses on the topic 'Technické pohledy'

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1

Tamtam, Abdurrzzag Giuma A. "A Framework for Exploring Information Systems Quality Perspectives." Doctoral thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2008. http://www.nusl.cz/ntk/nusl-233430.

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Záměrem předložené disertační práce je porozumět tomu, jak investoři v konkrétním společenském kontextu vnímají význam kvality informačních systémů. Ze studia literatury zabývající se přístupy a rámci hodnocení kvality informačních systémů vyplývá, že tato kvalita je obecně hodnocena z hlediska striktního přístupu. V této práci je ukázáno, že kvalitu informačního systému lze smysluplně pochopit použitím interpretačního paradigmatu a že kvalita informačního systému je definována společensky a ovlivňována kontextem tohoto systému. Studie byla zahájena průzkumem dvaceti libyjských organizací. Podrobnější data byla získána z případové studie dvou vybraných libyjských organizací působících ve veřejném sektoru. Při empirické analýze nashromážděných dat bylo využito rámce mnohočetné perspektivy, který zahrnuje hlediska teorie strukturalizace, pojem mnohočetných perspektiv a metodologii měkkých systémů. V práci se dospělo ke zjištění, že: a) kvalita informačních systémů je pojata šíře, než je tomu u tradiční definice kvality, b) mnohočetné perspektivy kvality informačních systémů jsou ovlivněny opakovanou interakcí mezi investorem a institucionálními vlastnostmi kontextu informačního systému a že c) rozdílné hodnoty v kulturním prostředí a vnějším kontextu ovlivňují rozsah působnosti investora a interakce v kontextu informačního systému. Ze závěru práce vyplývá, že společenská skladba mnohočetných perspektiv kvality informačního systému je ovlivněna strukturalizačními procesy mezi investory a vlastnostmi v kontextu informačního systému.
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2

Makrlíková, Miroslava. "Účetní a daňový pohled na dlouhodobý majetek v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3834.

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This work deals with accounting entries of intangible and tangible fixed assets in accordance with Czech Accounting Standards and Law of income tax. A part of this work there is concretely determination of fixed assets, its acquisition, underdepreciation, retirement, and also concept definition of technical improvement of fixed assets. In conclusion there is an example which shows how to account fixed assets in manufacturing company and how fixed assets affect tax base of company.
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3

Duchatschová, Markéta. "Pořízení dlouhodobého majetku z účetního a daňového pohledu podle českých předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360336.

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The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.
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4

Bógyiová, Csilla. "Sypné vlastnosti vybraných partikulárních látek z pohledu různých měřicích technik." Master's thesis, Vysoké učení technické v Brně. Fakulta chemická, 2018. http://www.nusl.cz/ntk/nusl-376787.

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This thesis focuses on particular materials and their flow properties. Handling of powder materials has an impact on technologic processes like storage, transport or dosage. In pharmacy flow properties are used for tabletting process of pills. For a correctly designed technologic process it is necessary to know the flow behaviour of powder materials. Measuring is the best way to study flow properties. The most commonly used instrument for measuring flowability are described in this thesis. Two different devices (Jenike shear device and Freeman FT4) were used to perform the experiments for the comparison of results. The tested materials were particular materials used in pharmacy. To further expand upon the research and to represent the importance of flowability, enclose to this work is a report regarding the examination of pyrolysis coke analyse from MOL Slovnaft.
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5

Skuhravá, Tereza. "Dlouhodobý hmotný a nehmotný majetek z pohledu české legislativy a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-77737.

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6

Mikšík, Jan. "Vývoj a způsoby použití audiovizuální techniky z pohledu ekonomiky a socioekonomických trendů společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192823.

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The aim of this work is to describe history of audio-visual technology and to analyse the influence of digitalization. The text describes the history of cinematography, television and also the introduction of audio-visual technology to people's homes. It contains information on present situation as well as new trends and the influence of the Internet on audio-visual making. There is a comparison of past and present technologies. The new technologies are accessible even for amateur creators which helps them to open new possibilities. This work is also focused on the influence of audio-visual technologies on the final look of the film. In practical part of this paper, author recommends specific technology suitable for certain target groups accordingly to their budget.
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7

Latochová, Marcela. "Penzion - jízdárna." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2015. http://www.nusl.cz/ntk/nusl-227566.

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Diploma thesis Pension - riding school is processed in the form of project documentation containing all requirements according to applicable regulations. The proposed facility is located on a parcel file with parc. no. 583/1, 584/1 and 16/1, in the village Vávrovice, which falls under the statutory town of Opava. It is a new basement house, which belongs to the civil, specifically in OB3 terms of fire safety. The building has a cross shape with a central raised portion compared with the lateral sides. The central part has 3 floors and the ground, which can later be used as an attic, two side sections have only 1.NP and attic. The shape of the roof ridge. The building is made of aerated concrete blocks YTONG and fully insulated.
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8

Hlavsa, Petr. "Vady a poruchy rezidenčních nemovitostí z pohledu tepelné techniky a jejich možný dopad na cenu nemovitosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-233063.

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This master’s thesis deals with issues of faults and defects of building structures in residential real estate in terms of thermal technique. This thesis deals with their possible impact on the value of a residential real estate. In the theoretical part of this thesis, properties and quantities, which are used for an assessment of the building structures according to legislature, are described. Assessments of the steady state temperature are described closely. The thesis mentions usual sources and causes of faults and defects, which frequently occur. The possibilities of the non-destructive assessment of structures are also described. The reparability of faults or defects is related to the influence on the price of real estate. The practical part of the thesis deals with the value of a dwelling in an apartment house, which is affected by a fault manifesting surface condensation. An analyzed technical cause of this fault is described. Possible ways of remedying are shown, including the quantification of costs. The apartment is appraised in a faultless condition and afterwards the probable impact of this fault on the price of apartment is determined.
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9

Svozilová, Radka. "Návrh na udržení a zlepšení image Vysokého učení technického." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222216.

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Diplomová práce na téma Návrh na udržení a zlepšení image Vysokého učení technického je založena na výzkumu očekávání a vnímání VUT českými a zahraničními studenty, což napovídá tomu, jak velký rozdíl je mezi image VUT - vytvořeným obrazem o VUT očima studentů - a realitou.
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10

Budaeva, Larisa. "Hodnocení investičního projektu na území Ruské federace z pohledu zahraničního investora." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76258.

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The aim of the thesis is to evaluate an investment project in the Russian Federation from the foreign investor's perspective. The project feasibility study was developed as the first step in a decision making process of execution an international investment project, which includes ambient conditions and market analysis. The plan of cash flow was compiled in compliance of Russian tax system, and was considered as a base for project evaluation by using appropriate methods. For further assessment of possible risks of the project was used sensitivity analysis.
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11

Jun, Martin. "Rekonstrukce restaurace s nástavbou ubytovacích prostor." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-226411.

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Diploma thesis "Reconstruction of Restaurant with Housing Facilities Extension" is processed in the form of project documentation for building construction according to the applicable regulations (Act No. 183/2006 Coll., On Zoning and Building Regulations, including subsequent amendments). The project deals with the reconstruction of the existing restaurant building in the village Lísek, No. 89. The building is located on plot No. 49 in the cadastral Lhota u Lisku. Floor plan of the existing building is in rectangular shape with almost the unused basement and a deck above. The 1st underground floor is currently used only technical room and garage. In the 1st floor there is the sales area of restaurant, large kitchen and rooms for staff. Existing structures do not show signs of major damage. Reconstruction is not due to the technical condition of the building, but due to operationally unsatisfactory disposition and investor requiring to create an accommodation capacity. The requirement was to build new rooms to accommodate 24 persons. The supporting structural system of the 2nd floor is designed of ceramic bricks and 3rd floor due to the resistance of existing constructions is newly designed as wooden sandwich. The window openings are fitted with a six-chamber windows with triple insulation. Horizontally extension of the existing building corresponds to the current object. The roof of the building is gabled with dormers lighting the rooms in the 3rd floor. The building is designed so that even after the reconstruction match an existing installation. Part of building construction works is also landscaping. Due to the partial change in purpose of the building was necessary to design a suitable parking space with adequate capacity.
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12

Fajmonová, Lenka. "Technické zhodnocení z pohledu daní z příjmů." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-397208.

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Capital improvement from the income tax viewpoint This work focuses on the analysis of the current legislation of capital improvement and it's interpretation by the professional public is presented, from both the view of the tax advisers and financial management. The legislation and its interpretation are evaluated and, if necessary, revisions are proposed. To attain this goal I had chosen the linguistic, historically teleological and comparative interpretation methods. At first, I focused on the definition of capital improvement and individual terms connected with it and their historical evolution. Also mentioned is the legislation tied to the accounting and here can be found the pitfalls, which the legal differences with the tax legislation can bring. Furthermore I examined depreciation of capital improvement using both linear and accelerated methods and I compared the processes with the situation without the capital improvement. Another field closely connected with depreciation and which I focused on next, was the capital improvement of foreign property. Here I outlined the latest progress by novelization of the legislation and by use of Coordination committees with the Chamber of tax Advisers. Using the comparative interpretation method I compared the Czech and Slovak legislation of the...
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13

Vomela, Rudolf. "Technicko ekonomické hodnocení provozu vybraného vozidla z pohledu spolehlivosti." Master's thesis, 2006. http://www.nusl.cz/ntk/nusl-88906.

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14

Podaná, Michaela. "Účetní výkaznictví komerčních pojišťoven z pohledu české legislativy a mezinárodních standardů účetního výkaznictví." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-189477.

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Diploma thesis deals with comparison of the financial reporting of commercial insurance companies according to Czech accounting legislation and International financial reporting standards. The first part focuses on the harmonization process in accounting, definition of the specifics and requirements on the financial state-ments of commercial insurance companies prepared in accordance with both sys-tems of reporting. Another part is devoted to the field of financial investments and technical reserves, their classification, measurement and accounting. The following chapter includes summary of the differences between both systems. Theoretical finding are applied on the illustrative example through which are analysed the impacts of different recording and measurement of the financial investments and technical reserves on the main components of the financial reporting.
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15

KNEIFLOVÁ, Anna. "Arteterapie z pohledu zážitkové pedagogiky." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-47464.

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The thensis consists of theoretical part and of practical part. Firstly, the art therapy is defined in the theoretical part. Moreover, the experiential education - its history and present is presented. The last chapter of the theoretical part comprises a reflection about the relation between the art therapy and experiential education.
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BARTÁKOVÁ, Dominika. ""Detaily z přírody"\nl(technika: suchá jehla, kresba)." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-112224.

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This diploma thesis is composed of two parts. The practical part consists of complex 6 drawings A3 and 6 graphics A4 (drypoint) and preparatory sketches. Works are connected by theme of details of nature and show my own view and grasp of the topic. In the theoretical section discusses the importance of nature to man and the important role played by knowledge in its focus on detail. It compares the actual processing of selected Czech artists of the 20th century that dealt with the topic details or nature. It includes brief biographies and examples of works that served as a source of inspiration for this thesis. It also offers some suggestions on how to use the diploma thesis in educational practice, both the theme and selected techniques.
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Brousilová, Klára. "Sugestibilita dětských svědků v rámci trestního řízení z pohledu psychologie." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-393583.

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Master's thesis follows on bachelor thesis Specifics of children's testimony from the point of view of Psychology, expanding chapter about suggestibility. Theory involves phenomenon of suggestibility with emphasis put on Gudjonsson's concept of suggestibility in conjunction with interrogative events. Further chapters delve into scientific findings regarding hazardous factors enhancing or decreasing suggestibility of young witnesses, among others are age, cognitive and psychosocial factors. Thesis also presents the very own types of discovered and described interrogation techniques utilizing elements of suggestion like stereotype induction, leading questions, positive and negative consequences or peer pressure. Paper presents results of empirical research, reproduced experiment which was used as tool mapping suggestibility dangers among Czech children. Focused on pre-school children subjected to heavily suggestive interrogation about event they experienced, through later interviews it was measured to which extent highly suggestive interviews altered perceived reality.
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PECHOVÁ, Martina. "Muzikoterapie z pohledu specifických poruch učení a chování." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51343.

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The goal of my diploma thesis is introduce one of alternative direction {--} music therapy, to outline the sphere of specific learning and behavior disorders, and also to give a guide, how to apply components of music therapy during the work with children with these disorders. The thesis consists of two parts {--} a theoretical and practical part. The theoretical part focuses on defining key terms, such as music therapy, dyslexia, dysgraphia, dysortographia, dyscalculia, dyspinxia, dysmusia, dyspraxia. In my work I aim to clarify the question of ADHD and try to point out the relation of particular learning and behavior disorders. The practical part includes twenty activities that were made firstly according to a methodical manual written by M. Beníčková and Z. Vilímek, who use the Czech method of music therapy {--} Music of body, and secondly on the base of casuistry of two boys attending special practical school. Each activitiy should develop particular skills, comprises tools, motivation, its own description and analysis coming out of a practical accomplishment. The method of observing was used for the evaluation.
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