1,720,953 research outputs found
Optimization of Personal Income Tax
No full textTahle bakalářská práce je zaměřena na optimalizaci daně z příjmu fyzických osob. Teoretická část práce je založena na literární rešerši dani z příjmu fyzických osob a popisuje metody její optimalizace. Sociální a zdravotní pojištění jsou také součástí této práce, protože stejně jako u daně je odvod pojistného povinný. V praktické části se autor této práce zaměřuje na aplikaci legálních metod optimalizace na konkrétní osobu a vytváří několik scénářů, ve kterých testuje jejich účinnost. V závěru autor porovnává varianty a tu nejefektivnější doporučí fyzické osobě.This bachelor thesis is focused on optimization of personal income tax. The theoritical part of the thesis is based on literar researches of personal income tax and describes a methods of optimization. Social and health insurances are also part of this thesis because as with the tax the payment of insurances is compulsory. In the practical part, the author of this thesis focuses on the application of legal methods of optimization to the specific person and creates several scenarios in which he is testing its effectiveness. In the end, the author compares the variants and suggests the most effective one to the individual.Ústav financí a účetnictv
Determining Insurance Limits for the Purpose of Efficient Property Insurance
No full textTato práce se zabývá stanovením efektivního pojistného rozsahu s přihlédnutím na limity pojistného nebezpečí. Práce je rozdělena do dvou částí. Teoretická část předkládá poznatky zaměřující se na pojištění, konkrétně neživotní pojištění majetku. Část praktická sestavuje analýzu pojistného trhu České republiky a vývoj pojistných událostí. Analytická část zcela cíleně zpracovává předložené poznatky teoretické. Dále je sestaven ucelený pohled na dílčí rozsahy pojistného krytí jednotlivých pojišťoven se zaměřením na podmínky pojistných limitů a stupně zabezpečení. Závěrečné vyústění práce směřuje k vyhodnocení řešení případových situací prostřednictvím autorova metodického postupu za cílem stanovení efektivního pojistného krytí s přihlédnutím na výši pojistné částky.This thesis deals with determining the effective insurance coverage with regard to insured peril limits. The thesis is divided into two parts. The theoretical section elaborates on theoretical knowledge focusing on insurance, specifically non-life property insurance, upon which the practical part of the work is based. The practical part compiles an analysis of the insurance market in the Czech Republic and the development of insured events. Furthemore, a comprehensive overview of the partial scope of insurance coverage provided by individual insurance companies is assembled, with focus on the conditions of insurance limits and security levels. The final outcome of the work is aimed at evaluating the solution of case situations through the author's methodology with the aim of determining effective insurance coverage, taking into account the amount of sum insured.Ústav financí a účetnictv
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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