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The Impacts of the Tax Records Transition to Accounting for the Selected Entrepreneur
Sedláčková, Jitka ; Šišková, Jitka (advisor)
The thesis titled Impacts of the transition of tax register on accounting for the selected entrepreneur deals with a general overview of management, tax register and accounting for entrepreneurs in the Czech Republic with respect to the chosen legal form of business. The outcome is determined by critical moments and recommendation of variants of the transition on accounting with regard to tax optimization.
The theoretical part explains the basic concepts related to doing business in the Czech Republic, followed by a description of the analysis of the various accounting methods depending on the chosen form of business. It is also outlined the current tax system of the Czech Republic with an emphasis on income tax of legal persons with optimization option.
The practical part is focused on acquired of theoretical knowledge. At selected entrepreneur are made model calculations related to the financial results of the total levy taxes, including optimization, depending on the method of accounting and in connection with the legal form of business. At the end of the practical part are determined the critical moments of transition from tax register on accounting and for entrepreneur is proposed the optimal process of transition.
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Information systems of secondary education
Charvátová, Jindřiška ; Vaněk, Jiří (advisor) ; Věra, Věra (referee)
This dissertation Information system of secondary education deals with a practical application of the information system used at the Secondary Vocational school of Gastronomy and Business in Prague, which mainly aims at the presentation of an overview, exploitation and assessment of information systems for secondary schools and based on a questionnaire survey suggests a solution to the given situation.
The theoretical part of the thesis shows a summary and application of the information systems for secondary schools based on secondary research of literature and available sources. The practical part is primarily targeted at research concerning practical application of the information system. The other part refers to a needs analysis of the pedagogical staff referring to the application of the school IS in the form of a questionnaire survey. Subsequent improvement proposals are made based on the outcome evaluation.
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Design of Experiment for Non-Stationary Processes of Production
Jadrná, Monika ; Macák, Tomáš (advisor)
The doctoral thesis is concerned with the services sector and the area of mass production. Particularly, the optimization of the product portfolio of the travel agency and the optimization of production rounds of ammunition.
The theoretical part deals with the current overview of discussed topic. Further, the terminology and methods of the decision-making process are defined to support decision making. The theoretical basis of research focused on the choice of appropriate input variables in the area of services, and on the choice of a particular material option in the production area and appropriate equipment for the production. The theoretical part forms the basis for the practical part of the thesis.
For the doctoral thesis was chosen an enterprise operating in the defined sector. Product portfolio for the services sector is optimised using Fuzzy logic and Fuzzy sets so that the enterprise can maintain its competitiveness in todays highly ambitious market. Product portfolio for manufacture is optimised for achieving desired properties of the product.
The main aim of the thesis is to propose a new methodological approach for the management of selected business processes in their nonstationary time course. The aim of the practical implementation is to verify the functionality of the proposed methodological approach, both in the area of services and in the field of mass production.
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Subsidy Support of the Sustainable Waste Management
BEDNÁŘOVÁ, Renata
The subject of the dissertation is the issue of the waste management with special emphasis on the recycling of the construction and demolition waste. The recourse is an analysis of the key instruments regulating the activities and behaviour of market operators in this field toward fulfilling all-society priorities and principles of the sustainable development, where special accent is put on the area of subsidy policies and programmes. The aim of the dissertation is to analyse and evaluate the setting of the selected subsidy programme in terms of economic and ecological efficiency with the emphasis on the assessment of the impact on the recipient. The subject of the research will be a priority axis 4 "Improvement of Waste Management and Removal of Old Environmental Burdens" within the Operational Programme Environment 2007 - 2013. In the literature review basic concepts and important definitions are defined, followed by the comprehensive and complex searches of the problematics from different angles of view. First of all, the global aspect of environmental protection is discussed, broader historical, legal, economic and political contexts, that are essential fundament for understanding the current and future challenges both globally regionally, are summarized. Hereafter, a more detailed description of the situation of the European Union is followed, then the overview is completed by a detailed view at the state of the problematics in the Czech Republic. Subsequent chapters are devoted to a detailed analysis of the waste management sector, again in terms of global, European and national standpoint, in the end the view is focused on the key issue of the dissertation problematics of construction and demolition waste. In the application part the fulfilling of the stated objective of the dissertation through four defined hypothesis is solved. Hypotheses verify the efficiency and appropriateness of the setting of the system of subsidies in the frame of the monitored programme. The emphasis is imposed on the assessment of the impact of the allocated subsidies to the private entities on their economic and environmental efficiency.
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Exploitation of GPU in graphics and image processing algorithms
Jošth, Radovan ; Svoboda, David (referee) ; Trajtel,, Ľudovít (referee) ; Herout, Adam (advisor)
Táto práca popisuje niekoľko vybraných algoritmov, ktoré boli primárne vyvinuté pre CPU procesory, avšak vzhľadom k vysokému dopytu po ich vylepšeniach sme sa rozhodli ich využiť v prospech GPGPU (procesorov grafického adaptéra). Modifikácia týchto algoritmov bola zároveň cieľom nášho výskumu, ktorý bol prevedený pomocou CUDA rozhrania. Práca je členená podľa troch skupín algoritmov, ktorým sme sa venovali: detekcia objektov v reálnom čase, spektrálna analýza obrazu a detekcia čiar v reálnom čase. Pre výskum detekcie objektov v reálnom čase sme zvolili použitie LRD a LRP funkcií. Výskum spektrálnej analýzy obrazu bol prevedný pomocou PCA a NTF algoritmov. Pre potreby skúmania detekcie čiar v reálnom čase sme používali dva rôzne spôsoby modifikovanej akumulačnej schémy Houghovej transformácie. Pred samotnou časťou práce venujúcej sa konkrétnym algoritmom a predmetu skúmania, je v úvodných kapitolách, hneď po kapitole ozrejmujúcej dôvody skúmania vybranej problematiky, stručný prehľad architektúry GPU a GPGPU. Záverečné kapitoly sú zamerané na konkretizovanie vlastného prínosu autora, jeho zameranie, dosiahnuté výsledky a zvolený prístup k ich dosiahnutiu. Súčasťou výsledkov je niekoľko vyvinutých produktov.
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Analysis and Testing of Concurrent Programs
Letko, Zdeněk ; Lourenco, Joao (referee) ; Sekanina, Lukáš (referee) ; Vojnar, Tomáš (advisor)
V disertační práci je nejprve uvedena taxonomie chyb v souběžném zpracování dat a přehled technik pro jejich dynamickou detekci. Následně jsou navrženy nové metriky pro měření synchronizace a souběžného chování programů společně s metodologií jejich odvozování. Tyto techniky se zejména uplatní v testování využívajícím techniky prohledávání prostoru a v saturačním testování. Práce dále představuje novou heuristiku vkládání šumu, jejímž cílem je maximalizace proložení instrukcí pozorovaných během testování. Tato heuristika je porovnána s již existujícími heuristikami na několika testech. Výsledky ukazují, že nová heuristika překonává ty existující v určitých případech. Nakonec práce představuje inovativní aplikaci stochastických optimalizačních algoritmů v procesu testování vícevláknových aplikací. Principem metody je hledání vhodných kombinací parametrů testů a metod vkládání šumu. Tato metoda byla prototypově implementována a otestována na množině testovacích příkladů. Výsledky ukazují, že metoda má potenciál vyznamně vylepšit testování vícevláknových programů.
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One-Sided Random Context Grammars
Zemek, Petr ; Černá, Ivana (referee) ; Doc. In.g Petr Sosík, Dr. (referee) ; Meduna, Alexandr (advisor)
Tato disertační práce zavádí jednostranné gramatiky s nahodilým kontextem jako řízené gramatiky založené na bezkontextových gramatikách. V těchto gramatikách je ke každému pravidlu přiřazena množina povolujících symbolů a množina zakazujících symbolů a množina pravidel je rozdělena na množinu levých pravidel s nahodilým kontextem a množinu pravých pravidel s nahodilým kontextem . Levým pravidlem s nahodilým kontextem lze přepsat neterminál pokud se všechny povolující symboly vyskytují vlevo od přepisovaného neterminálu a žádný zakazující symbol tam přítomen není. Pravé pravidlo s nahodilým kontextem lze aplikovat analogicky, ale ona kontrola na přítomnost a nepřítomnost symbolů je provedena doprava od přepisovaného neterminálu. Práce je rozdělena na tři části. První část uvádí motivaci za zavedením jednostranných gramatik s nahodilým kontextem a umisťuje materiál pokrytý v této práci do vědeckého kontextu. Poté dává přehled základů teorie formálních jazyků a některých méně známých oblastí, jejichž znalost je nutná pro pochopení studovaného tématu. Druhá část tvoří jádro práce. Formálně definuje jednostranné gramatiky s nahodilým kontextem a studuje je z mnoha pohledů. Mezi studovaná témata patří generativní síla, vztah k jiným typům gramatik, redukce, normální formy, nejlevější derivace, zobecněné a LL verze těchto gramatiky. Třetí část této práce zakončuje diskusi několika poznámkami. Mezi ně patří poznámky týkající se aplikovatelnosti zavedených gramatik v praxi, bibliografie a otevřených problémů.
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Identification opportunities for the selected company
FEIKLOVÁ, Michaela
The main aim of this Diploma thesis called "Identification opportunities for the selected company" is to identify the opportunities on market and to provide possible solutions how to use these opportunities. The Diploma thesis is divided into two main parts. First part is a literature overview that should give the reader the basic knowledge and understanding of the topic. Where the information was gained by studying different sources related to the main aim of the thesis. Second part is the analytical part of the thesis. Different analysis has been chosen to support the work. The marketing situation analysis was used and included the analysis of the macroenvironment (the STEP analysis), the microenvironment, market and sales. This analysis was followed by the analysis of part of the external environment (Porter's model of five competitive forces). The last part of the analytical part is focused on the internal analysis. The human resources, finance, sales and products were analysed. The findings from the analytical chapter were used for the final SWOT analysis.
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Characteristics of the working behavior of Czechs and Ukrainians
BYKOVA, Sofia
The aim of this work is to create a transparent and comparable characteristics of the work behavior phenomenon within the cultures of those states - what is common and what is different between them, or maybe incompatible .It is supposed to have some analysis of possible conflicts and their connection with the mentality. The primary reason of this aim choosing is the specialty I study. My work contains information that could be interesting and useful not only for me and my future job, but also for managers and other employees. Overview of examined issues contains specific points, such as the fundamentals of economic psychology and behavioral economics (symbiosis of psychological and economic opinion on motivation and rationality of individuals), theories of motivation and reaction to different occurrence, characteristic of the term "mentality", general points about the human impact of the world economy. For realizing the goals of my work the following hypotheses have been proposed - Czech and Ukrainian mentality have significant differences, though these cultures are close. - Ukrainian and Czech employees are able to work effectively in a team and find a "common language" in the workplace. The difference in mentality does not obstruct on it. - Employers could be interested in the Ukrainian employees taking into account their high concernment and motivation. All three of the hypotheses were confirmed by observed data and comparison of mentality characteristics. Czechs are often tolerant to other cultures, moreover Ukrainian culture is not much different and does not create difficulties in the working relationship. Based on the fact that the chosen company has no conflicts associated with work behavior and differences in mentality, it's hard to define my contribution to this organization work.
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Database design for connecting SAP as a data source for a Web application
MARHOUN, Lukáš
The thesis deals with connecting SAP ERP system via local database system MS SQL Server using the tools SAP BI, data synchronization between systems and advanced usage of T-SQL language for preparing data for web applications and reports written in PHP. The thesis contains a brief overview of the SAP system and the possibility of connecting to the SAP system. The general principles of described solution can be used in conjunction with other systems and programming languages.
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