Thematische Bibliographien / Chybějící daň

Inhaltsverzeichnis

  1. Zeitschriftenartikel
  2. Dissertationen

Auswahl der wissenschaftlichen Literatur zum Thema „Chybějící daň“

Autor: Grafiati
Veröffentlicht am 28. Juni 2021
Zuletzt aktualisiert am 17. Februar 2022

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Zeitschriftenartikel zum Thema "Chybějící daň"

1

Pecáková, Iva. „Problem of Missing Data in Questionnaire Surveys“. Acta Oeconomica Pragensia 22, Nr. 6 (01.10.2014): 66–78. http://dx.doi.org/10.18267/j.aop.459.

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Dissertationen zum Thema "Chybějící daň"

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Procházka, Vojtěch. „Judikatura chybějící daně v podvodu na DPH“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444245.

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The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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2

Kolbábková, Anežka. „Algoritmy doplňování chybějících dat v audiosignálech“. Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-231131.

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Tato práce se zabývá doplňováním chybějících dat do audio signálů a algoritmy řešícími problém založenými na řídké reprezentaci audio signálu. Práce se zaměřuje na některé algoritmy, které řeší doplňování chybějících dat do audio signálů pomocí řídké reprezentace signálů. Součástí práce je také návrh algoritmu, který používá řídkou reprezentaci signálu a také nízkou hodnost signálu ve spektrogramu audio signálu. Dále práce uvádí implementaci tohoto algoritmu v programu Matlab a jeho vyhodnocení.
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Bartlová, Hana. „Doplňování chybějících dat ve zvukových signálech“. Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-232075.

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This thesis deals with audio inpainting problem. Firstly, basic concepts are summarized. Then, sparse representation of signals is introduced along with several algorithms. In the main part dedicated to the audio inpainting, the problem is defined and actual methods are presented and compared. The newest approach using the harmonic strucure of sound signals is then introduced, followed by several experiments and evaluation. Lastly, an algorithm ensuring the maximal computational efficiency is derived.
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Maslova, Natalya. „Výkaznictví DPH ve vnitrounijním obchodě“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74821.

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The thesis deals with the issue of VAT reporting within intracommunity trade operations. The aim of the thesis is to give clear explanation of the current VAT system in the EU, show several practical examples of different intracommunity trade operations, and finally to show the scope of VAT frauds issue together with analysing the measures EU and member states have taken and are planning to take in order to fight the massive fraud. In the chapters devoted to explaining the existing VAT system in the EU following issues are described: - VAT harmonisation process in the EU, - VAT system in the EU, - Particular intracommunity transactions from the VAT point of view. In the chapters devoted to VAT fraud issue are following aspects covered: - VAT fraud typology, explanation of the most frequent fraud schemes, - EU fraud statistics and existing ways of measuring fraud volume, - European court of justice activity in solving VAT fraud cases, - EU and Czech republic measures to tackle VAT fraud, - several advices on how not to become involved in the fraud scheme.
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Mokrý, Ondřej. „Moderní metody restaurace poškozených audiosignálů“. Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2019. http://www.nusl.cz/ntk/nusl-400440.

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The master's thesis deals with the problem of restoring a block of missing samples in a digital audio signal. This problem is formulated as an optimization task, which seeks the sparsest time-frequency representation of a signal within the set of feasible reconstructed signals. Several particular formulations are discussed, namely the analyzing and the synthesizing model, both for convex and non-convex approaches. Suitable algorithms are proposed for solving these formulations, and in the convex case, the method is further enhanced by various procedures to compensate for the energy drop in the inpainted signal segment. The proposed algorithms are tested on real recordings, and their performance is shown to be competitive with the state-of-the-art.
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Janoušková, Kateřina. „Statistické metody pro analýzu dat s chybějícími pozorováními“. Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-352436.

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Mechanisms of missing data and methods of their treatment are de- scribed in this thesis. Three mechanisms are considered - MCAR, MAR, MNAR. Two simple methods using deletion of incomplete records are introduced and their properties and shortcomings are described. Further, the principle of simple imputations is explained. EM algorithm which uses the classical statistics and the algorithm of data augmentation based on Bayesian framework are derived and compared. The last method included in the thesis is the multiple imputation. The described methods are applied on real data set, first on continuous variables and then on a two dimensional contingency table. 1
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Janoušková, Kateřina. „Statistické metody pro analýzu dat s chybějícími pozorováními“. Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-352770.

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Mechanisms of missing data and methods are described in this thesis. Three mechanisms are considered - MCAR, MAR, MNAR. Two simple methods using deletion of incomplete records are shown and their properties and shortcomings are demonstrated. Secondly, the principle of simple imputations is explained. EM algorithm which uses the classical statistics and the algorithm of data augmentation which uses Bayesian framework are derived and compared. The last method included in the thesis is the multiple imputation. The described methods are compared on real data set, first on continuous variables and then on a contingency table. 1
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Fišer, David. „Využití data miningových metod při zpracování dat z demografických šetření“. Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-350880.

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USING DATA MINING METHODS FOR DEMOGRAPHIC SURVEY DATA PROCESSING Abstract The goal of the thesis was to describe and demonstrate principles of the process of knowledge discovery in databases - data mining (DM). In the theoretical part of the thesis, selected methods for data mining processes are described as well as basic principles of those DM techniques. In the second part of the thesis a DM task is realized in accordance to CRISP-DM methodology. Practical part of the thesis is divided into two parts and data from the survey of American Community Survey served as the basic data for the practical part of the thesis. First part contains a classification task which goal was to determinate whether the selected DM techniques can be used to solve missing data in the surveys. The success rate of classifications and following data value prediction in selected attributes was in 55-80 % range. The second part of the practical part of the thesis was then focused of determining knowledge of interest using associating rules and the GUHA method. Keywords: data mining, knowledge discovery in databases, statistic surveys, missing values, classification, association rules, GUHA method, ACS
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