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Image Completion Using Depth Maps
Valeš, Ondřej ; Brejcha, Jan (referee) ; Čadík, Martin (advisor)
The aim of this thesis is to design and implement aplication for dataset driven scene completion utilizing data from similar dataset images and test the posibility of generating data used in reconstruction directly from depth map. For scene matching in dataset novel modification of GIST descriptor including depth data is used. Furthermore, depth maps can be used to split reconstructed image into parts with similar depth, simplifying reconstruction process. Part of this thesis is also computing GIST descriptors for datset images and implementation of tools for searching datset for similar images using depth maps.
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Efficient Algorithms for Tree Automata
Valeš, Ondřej ; Hruška, Martin (referee) ; Lengál, Ondřej (advisor)
In this work a novel algorithm for testing language equivalence and inclusion on tree automata is proposed and implemented as a module in the VATA library. First, existing approaches to equivalence and inclusion testing on both word and tree automata are examined. These existing approaches are then modified to create bisimulation up-to congruence algorithm for tree automata and a formal proof of the soundness of the new algorithm is provided. Efficiency of this new approach is compared with existing language equivalence and inclusion testing methods for tree automata, showing the performance of our algorithm on hard cases is often superior.
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The problematics of transfer pricing in Czech and International tax law
Valeš, Ondřej ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The problematics of transfer pricing in Czech and International tax law Constant globalization leads to the boom of business and property-related companies, which we call multinational. Multinational companies carry out so-called intra-company transactions within their group of companies under different conditions than they would in normal business. We call these transactions dependent, because they are carried out between affiliates, in an environment that is not competitive but related. Transfer pricing issues are usually associated with tax optimization because, with the help of these transactions, multinationals are able to achieve a lower tax burden. Aggressive tax optimization prevents proper transfer pricing for intra-company transactions. Transfer pricing of intra-company transactions is set up properly if they are in line with the arm length's principle, which in its own way attempts to simulate a competitive environment. The aim of this work is to outline the regulation of transfer pricing in Czech and International tax law and to analyse the problems of the regulation. In Czech law, the transfer pricing is mainly regulated in the Income Tax Act and in the non-binding instructions of the Ministry of Finance, which rely heavily on international regulation. At international level, the...
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Efficient Algorithms for Tree Automata
Valeš, Ondřej ; Hruška, Martin (referee) ; Lengál, Ondřej (advisor)
In this work a novel algorithm for testing language equivalence and inclusion on tree automata is proposed and implemented as a module in the VATA library. First, existing approaches to equivalence and inclusion testing on both word and tree automata are examined. These existing approaches are then modified to create bisimulation up-to congruence algorithm for tree automata and a formal proof of the soundness of the new algorithm is provided. Efficiency of this new approach is compared with existing language equivalence and inclusion testing methods for tree automata, showing the performance of our algorithm on hard cases is often superior.
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The problematics of transfer pricing in Czech and International tax law
Valeš, Ondřej ; Kotáb, Petr (advisor) ; Kohajda, Michael (referee)
The problematics of transfer pricing in Czech and International tax law Constant globalization leads to the boom of business and property-related companies, which we call multinational. Multinational companies carry out so-called intra-company transactions within their group of companies under different conditions than they would in normal business. We call these transactions dependent, because they are carried out between affiliates, in an environment that is not competitive but related. Transfer pricing issues are usually associated with tax optimization because, with the help of these transactions, multinationals are able to achieve a lower tax burden. Aggressive tax optimization prevents proper transfer pricing for intra-company transactions. Transfer pricing of intra-company transactions is set up properly if they are in line with the arm length's principle, which in its own way attempts to simulate a competitive environment. The aim of this work is to outline the regulation of transfer pricing in Czech and International tax law and to analyse the problems of the regulation. In Czech law, the transfer pricing is mainly regulated in the Income Tax Act and in the non-binding instructions of the Ministry of Finance, which rely heavily on international regulation. At international level, the...
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Image Completion Using Depth Maps
Valeš, Ondřej ; Brejcha, Jan (referee) ; Čadík, Martin (advisor)
The aim of this thesis is to design and implement aplication for dataset driven scene completion utilizing data from similar dataset images and test the posibility of generating data used in reconstruction directly from depth map. For scene matching in dataset novel modification of GIST descriptor including depth data is used. Furthermore, depth maps can be used to split reconstructed image into parts with similar depth, simplifying reconstruction process. Part of this thesis is also computing GIST descriptors for datset images and implementation of tools for searching datset for similar images using depth maps.
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