| |
|
Systém ukazatelů zdanění mezinárodních společností v České republice
Janský, Petr
Metodika definuje soubor ukazatelů hodnotících zdanění mezinárodních společností působících v České republice. Tyto ukazatele identifikují možné způsoby snižování daňového základu firem a převádění zisků do zahraničí, což umožňuje rozpoznat firmy, jejichž daňová politika nemusí být v souladu s nejlepší praxí. Extrémní hodnoty ukazatelů mohou sloužit jako podnět pro další šetření firmy ze strany státních orgánů. Metodika tak doplňuje stávající analytické nástroje Generálního finančního ředitelství v oblasti zdanění mezinárodních společností.
|
|
Confidence Cycles and Liquidity Hoarding
Audzei, Volha
Důvěra na trzích se během minulých ekonomických krizí ukázala být důležitým faktorem. Přesto mnoho existujících modelů všeobecné rovnováhy neuvažuje očekávání ekonomických subjektů, volatilitu trhů nebo příliš pesimistické výhledy investorů. V této práci je do modelu DSGE zakomponován model mezibankovního trhu, přičemž úroková sazba na mezibankovním trhu a objem půjček záleží na tržní důvěře a vnímání rizika spojeného s protistranou. K úvěrové krizi v modelu dojde při vnímání nárůstu rizika protistrany. Výsledky naznačují, že změny v důvěře na trzích mohou generovat úvěrové krize a přispívat k hloubce ekonomických recesí. V článku jsou také provedeny simulace napodobující některé měnové politiky centrálních bank: cílované a necílované poskytování likvidity a snížení měnověpolitických sazeb. Výsledky naznačují, že bez ovlivnění očekávání ekonomických subjektů mají tyto politiky na nabídku úvěrů pouze omezený dopad. Zajímavé je také zjištění, že nízké úrokové míry v tomto modelu zhoršují ekonomickou recesi skrze negativní dopad na bilance bank. Poskytování likvidity mírně stimuluje úvěry, ale efektivita tohoto kroku je podrývána hromaděním likvidity.
Plný text:  PDF
|
|
Analýza rizika posouzení nosné ŽB konstrukce
Bohatec, Jiří ; Laníková, Ivana (oponent) ; Šimůnek, Petr (vedoucí práce)
Diplomová práce se zabývá hodnocením rizik v průběhu zesilování železobetonového sloupu. Popisuje hodnocení existujících konstrukcí dle normy ČSN ISO 13822, rozebírá nebezpečí, která mohou nastat při určení únosnosti stávající konstrukce. Dále práce popisuje jednotlivé fáze zesilování ocelovou bandáží, jejich působení a vliv na celkovou únosnost. Také ukazuje výpočetní postup zesilování železobetonového sloupu, pomocí ocelové bandáže, vycházející z normy ČSN EN 1992-1-1 a ČSN EN 1998-3. Na konkrétním příkladu zesílení je ukázán postup stanovení únosnosti a poté je navrženo její zvýšení. Na dvou příkladech je provedena analýza rizika pomocí univerzální maticové analýzy rizik, která identifikuje a kvantifikuje význam jednotlivých nebezpečí spojených s výpočtem a realizací projektu.
|
|
Retargetable Analysis of Machine Code
Křoustek, Jakub ; Janoušek, Jan (oponent) ; Návrat,, Pavol (oponent) ; Kolář, Dušan (vedoucí práce)
Program analysis is a computer-science methodology whose task is to analyse the behavior of a given program. The methods of program analysis can also be used in other methodologies such as reverse engineering, re-engineering, code migration, etc. In this thesis, we focus on program analysis of a machine-code and we address the limitations of a nowadays approaches by proposing novel methods of a fast and accurate retargetable analysis (i.e. they are designed to be independent of a particular target platform). We focus on two types of analysis - dynamic analysis (i.e. run-time analysis) and static analysis (i.e. analysing application without its execution). The contribution of this thesis within the dynamic analysis lays in the extension and enhancement of existing methods and their implementation as a retargetable debugger and two types of a retargetable translated simulator. Within the static analysis, we present a concept and implementation of a retargetable decompiler that performs a program transformation from a machine code into a human-readable form of representation. All of these tools are based on several novel methods defined by the author. According to our experimental results and users feed-back, all of the proposed tools are at least fully competitive to existing solutions, while outperforming these solutions in several ways.
|
|
Simulační architektura založená na službách
Polášek, Petr ; Sklenář, Jaroslav (oponent) ; Kavička,, Antonín (oponent) ; Češka, Milan (vedoucí práce)
Tato práce se zabývá problematikou návrhu, modelování a simulace heterogenních systémů, s důrazem na systémy založené na diskrétních událostech. Mezi hlavní přínosy této práce patří návrh simulační architektury založené na službách a vytvoření chybějícího formátu pro popis diskrétních modelů. Možnosti navržené architektury jsou představeny na použití jejích nejdůležitějších komponent v případových studiích. V neposlední řadě práce mapuje oblast systémů založených na diskrétních událostech, se zaměřením na jejich návrh, modelování a simulaci včetně existujících podpůrných prostředků a nástrojů a jejich vzájemnou integraci.
|
|
Network-wide Security Analysis
de Silva, Hidda Marakkala Gayan Ruchika ; Šafařík,, Jiří (oponent) ; Šlapal, Josef (oponent) ; Švéda, Miroslav (vedoucí práce)
The objective of the research is to model and analyze the effects of dynamic routing protocols. The thesis addresses the analysis of service reachability, configurations, routing and security filters on dynamic networks in the event of device or link failures. The research contains two main sections, namely, modeling and analysis. First section consists of modeling of network topology, protocol behaviors, device configurations and filters. In the modeling, graph algorithms, routing redistribution theory, relational algebra and temporal logics were used. For the analysis of reachability, a modified topology table was introduced. This is a unique centralized table for a given network and invariant for network states. For the analysis of configurations, a constraint-based analysis was developed by using XSD Prolog. Routing and redistribution were analyzed by using routing information bases and for analyzing the filtering rules, a SAT-based decision procedure was incorporated. A part of the analysis was integrated to a simulation tool at OMNeT++ environment. There are several innovations introduced in this thesis. Filtering network graph, modified topology table, general state to reduce the state space, modeling devices as filtering nodes and constraint-based analysis are the key innovations. Abstract network graph, forwarding device model and redistribution with routing information are extensions of the existing research. Finally, it can be concluded that this thesis discusses novel approaches, modeling methods and analysis techniques in the area of dynamic networks. Integration of these methods into a simulation tool will be a very demanding product for the network designers and the administrators.
|
|
Analysis and Testing of Concurrent Programs
Letko, Zdeněk ; Lourenco, Joao (oponent) ; Sekanina, Lukáš (oponent) ; Vojnar, Tomáš (vedoucí práce)
The thesis starts by providing a taxonomy of concurrency-related errors and an overview of their dynamic detection. Then, concurrency coverage metrics which measure how well the synchronisation and concurrency-related behaviour of tested programs has been examined are proposed together with a~methodology for deriving such metrics. The proposed metrics are especially suitable for saturation-based and search-based testing. Next, a novel coverage-based noise injection techniques that maximise the number of interleavings witnessed during testing are proposed. A comparison of various existing noise injection heuristics and the newly proposed heuristics on a set of benchmarks is provided, showing that the proposed techniques win over the existing ones in some cases. Finally, a novel use of stochastic optimisation algorithms in the area of concurrency testing is proposed in the form of their application for finding suitable combinations of values of the many parameters of tests and the noise injection techniques. The approach has been implemented in a prototype way and tested on a set of benchmark programs, showing its potential to significantly improve the testing process.
|
|
Relational Verification of Programs with Integer Data
Konečný, Filip ; Bouajjani, Ahmed (oponent) ; Jančar, Petr (oponent) ; Vojnar, Tomáš (vedoucí práce)
This work presents novel methods for verification of reachability and termination properties of programs that manipulate unbounded integer data. Most of these methods are based on acceleration techniques which compute transitive closures of program loops. We first present an algorithm that accelerates several classes of integer relations and show that the new method performs up to four orders of magnitude better than the previous ones. On the theoretical side, our framework provides a common solution to the acceleration problem by proving that the considered classes of relations are periodic. Subsequently, we introduce a semi-algorithmic reachability analysis technique that tracks relations between variables of integer programs and applies the proposed acceleration algorithm to compute summaries of procedures in a modular way. Next, we present an alternative approach to reachability analysis that integrates predicate abstraction with our acceleration techniques to increase the likelihood of convergence of the algorithm. We evaluate these algorithms and show that they can handle a number of complex integer programs where previous approaches failed. Finally, we study the termination problem for several classes of program loops and show that it is decidable. Moreover, for some of these classes, we design a polynomial time algorithm that computes the exact set of program configurations from which nonterminating runs exist. We further integrate this algorithm into a semi-algorithmic method that analyzes termination of integer programs, and show that the resulting technique can verify termination properties of several non-trivial integer programs.
|
|
Acceleration Methods for Evolutionary Design of Digital Circuits
Vašíček, Zdeněk ; Miller, Julian (oponent) ; Zelinka,, Ivan (oponent) ; Sekanina, Lukáš (vedoucí práce)
Although many examples showing the merits of evolutionary design over conventional design techniques utilized in the field of digital circuits design have been published, the evolutionary approaches are usually hardly applicable in practice due to the various so-called scalability problems. The scalability problem represents a general problem that refers to a situation in which the evolutionary algorithm is able to provide a solution to a small problem instances only. For example, the scalability of evaluation of a candidate digital circuit represents a serious issue because the time needed to evaluate a candidate solution grows exponentially with the increasing number of primary inputs. In this thesis, the scalability problem of evaluation of a candidate digital circuit is addressed. Three different approaches to overcoming this problem are proposed. Our goal is to demonstrate that the evolutionary design approach can produce interesting and human competitive solutions when the problem of scalability is reduced and thus a sufficient number of generations can be utilized. In order to increase the performance of the evolutionary design of image filters, a domain specific FPGA-based accelerator has been designed. The evolutionary design of image filters is a kind of regression problem which requires to evaluate a large number of training vectors as well as generations in order to find a satisfactory solution. By means of the proposed FPGA accelerator, very efficient nonlinear image filters have been discovered. One of the discovered implementations of an impulse noise filter consisting of four evolutionary designed filters is protected by the Czech utility model. A different approach has been introduced in the area of logic synthesis. A method combining formal verification techniques with evolutionary design that allows a significant acceleration of the fitness evaluation procedure was proposed. The proposed system can produce complex and simultaneously innovative designs, overcoming thus the major bottleneck of the evolutionary synthesis at gate level. The proposed method has been evaluated using a set of benchmark circuits and compared with conventional academia as well as commercial synthesis tools. In comparison with the conventional synthesis tools, the average improvement in terms of the number of gates provided by our system is approximately 25%. Finally, the problem of the multiple constant multiplier design, which belongs to the class of problems where a candidate solution can be perfectly evaluated in a short time, has been investigated. We have demonstrated that there exists a class of circuits that can be evaluated efficiently if a domain knowledge is utilized (in this case the linearity of components).
|
host ::
