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Article
Publication date: 21 February 2019

Michal Radvan

The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a…

Abstract

Purpose

The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs.

Design/methodology/approach

To reach the aim, it was necessary to analyze the number of municipalities increasing the property tax by the local coefficient and abolishing the charge on communal waste to save money for the waste charges administration. The evidence of municipalities applying the local coefficient was used as a basis for the research. To get the information on charges on communal waste collected in these municipalities with the local coefficient within the past at least five taxable periods, the information from Monitor was used. If there was any such a significant change, then it was necessary to use the bylaws and to do thorough analysis of the reasons.

Findings

The hypothesis that a high number of municipalities in the Czech Republic are replacing the charge on communal waste with the local coefficient applicable for the immovable property tax was rejected. In the opinion of the author, the ideal approach is to have just one local tax – immovable property tax. This tax is administered by the state tax office and the revenue should cover the cost of waste management. Adopting only the property tax increased by the local coefficient, it is necessary to explain the benefits to the taxpayers, that is, locals and voters.

Originality/value

The research on the given topic was never done in the Czech Republic, as there is no evidence of local charges collected in individual municipalities.

Details

Journal of Financial Management of Property and Construction, vol. 24 no. 2
Type: Research Article
ISSN: 1366-4387

Keywords

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Article
Publication date: 13 November 2009

Michal Radvan

Abstract

Details

International Journal of Law and Management, vol. 51 no. 6
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 11 July 2008

Petr Havlan and Michal Radvan

The purpose of this paper is to examine the theory and regulation of non‐profit subjects in the Czech Republic.

Abstract

Purpose

The purpose of this paper is to examine the theory and regulation of non‐profit subjects in the Czech Republic.

Design/methodology/approach

The paper provides an examination of legal theory and its influence on emerging understandings and legislative changes.

Findings

It is important that recognition exists then the adequacy or otherwise of the legal controls can begin to be addressed by both policy and law makers.

Originality/value

This paper identifies the emerging categories of non‐profit subjects/ entities in the Czech Republic and raises issues about the effectiveness or otherwise of the recognition and control of their property ownership. The paper is one of the first to begin to consider the recent changes to and emergence of non‐profit subjects in the Czech Republic and the consequent need for control.

Details

International Journal of Law and Management, vol. 50 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

Content available
Article
Publication date: 11 July 2008

James Kirkbride and Geraint Howells

Abstract

Details

International Journal of Law and Management, vol. 50 no. 4
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 5 May 2015

Branislav Dobrucky, Michal Frivaldsky and Juraj Koscelnik

Many electric circuits feature some type of non-linearity of their used devices. Non-linear resistors or inductors could be typical examples. Also, all semiconductor…

Abstract

Purpose

Many electric circuits feature some type of non-linearity of their used devices. Non-linear resistors or inductors could be typical examples. Also, all semiconductor devices are in their nature non-linear ones. The simulation models are very important parts of the design of the devices in various fields of industry. Multiply (multiple) simulation, verified by the measurement on the physical sample, help to improve the converter design by understanding the current and voltage behavior of non-linear elements. The paper aims to discuss these issues.

Design/methodology/approach

Mathematical model of LCTLC inverter was made. Fictitious exciting function was applied on LCTLC inverter model. The non-linear inductance with the real core EFD model has been created and consequentially used for MatLab simulation experiments. MatLab and OrCAD/PSpice simulation results were compared with experimental measurements carried out on physical sample.

Findings

The authors have found how to simulate non-linear resonant circuits within mathematical apparatus using fictitious exciting function method. The authors provided comparisons between proposed simulation mathematical model and relevant physical sample. Multiply simulations can help to improve the converter design by understanding the current and voltage behavior of non-linear elements.

Research limitations/implications

The proposed method is applicable for simulation purposes. The only limitation is that MatLab model does not include hysteresis curve of the core, therefore it has to be modeled.

Practical implications

The design of power supplies (switched mode power supplies, UPS and resonant inverter).

Originality/value

Research in the area of behaviors of non-linear components in resonant circuits.

Details

COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering, vol. 34 no. 3
Type: Research Article
ISSN: 0332-1649

Keywords

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