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1

Röderová, Alena. "Aktualizace výpočtu objemových podílů při ocenění staveb nákladovým způsobem podle oceňovací vyhlášky." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232732.

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This thesis is mainly focused on comparing the volume of shares ( share price ) according to the valuation of Decree No. 3/2008 Coll . with realistic pricing structures shares (focusing mainly on houses ), especially with regard to the influence of the floor structures and equipment , which is the number of floors does not change or changes only slightly (foundations, roofing, roofing , doors). Draft criteria which should be considered superior design and when they should be valued at cost using the design calculation as specified . The focus of the work is in Chapter 6 , where the budget is drawn up for each particular house floors. Number of floors is subsequently increased up to eight and is an analysis of the price curve of the shares of structures and equipment. Attached is a visual graphical representation . My work will serve to optimize the methodology for determining the volume fractions of structures and equipment construction cost valuation method .
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2

Nedvědová, Jana. "Vypovídací schopnost výsledovky podle české účetní legislativy a podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-72039.

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The content of the thesis is an income statement informative. It deals with its structural elements, the structure itself and its various concepts within the global harmonization. Especially it focuses on defining of the same and different views on the income statement that occur between the Czech accounting legislation and IFRS. The analytic part of the thesis transforms the income statement generated under the Czech law to the income statement fulfilling the IFRS requirements and the analysis of the both reports. One part of the thesis is aimed at inter-company comparison of companies with the same type of business. It includes the horizontal and vertical analysis, including benchmarking profitability and others.
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3

Koubová, Karolína. "Svět podle LARPu." Master's thesis, Akademie múzických umění v Praze.Divadelní fakulta. Knihovna, 2014. http://www.nusl.cz/ntk/nusl-202514.

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In my diploma thesis I deal with the phenomenon of chamber LARP and through it I get to the reflection of my studies at the Department of Authorial Creativity and Pedagogy [KATaP]. My first approach to the writing assumed that the live action role playing (LARP) is based on similar assumptions and motivations as the basic disciplines of the department. The more detailed I looked at this game, I had to modify the original hypothesis of similarity. Process that I describe in my thesis has finally reverse trend. I do not describe LARP with regard to the experience of KATaP, but the LARP experience leads me to the reflection and exploration of the five-year study. Gradually, (Inter) acting With the Inner Partner, authorship and game become the subject of my research. I also think of the possibility of an authentic experience and try to answer the question of for what is the truth in own creation and access to myself. It is largely a subjective view and an offer of my personal experiences and experience from University and from the practice of LARP.
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4

Bendová, Ivana. "Život podle nich." Master's thesis, Vysoké učení technické v Brně. Fakulta výtvarných umění, 2015. http://www.nusl.cz/ntk/nusl-232465.

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In the thesis LIFE ACCORDING TO THEM I deal with beauty blogs on YouTube. I use my own pieces of work, especially video recordings of performances for the camera or for the audience, which were created during the entire master’s degree study. Their further processing together with ideas and experiences leads to an audio-visual collage, that will accompany the final performative lecture. The aforementioned collage may also exist as a separate video-essay expressing my experiences with the topic of blogging.
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5

Kolerová, Renata. "Převod a přechod obchodního podílu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72774.

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The Master's thesis aims to describe regulation of transfer and passage of a business share under Czech law. Special attention is hereby paid to the relevant case law, especially to judicial decisions of the Supreme Court of the Czech Republic.
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6

Dupret, Vincent. "Étude anatomique des genres Kujdanowiaspis Stensiö 1942 et Erikaspis nov. Gen. (Placodermi Arthrodira " Actinolepida ") du Dévonien inférieur de Podolie (Ukraine) : Nouvelle proposition de la phylogénie des Arthrodira." Paris, Muséum national d'histoire naturelle, 2003. http://www.theses.fr/2003MNHN0034.

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Le statut phylogénétique des " Actinolepida " (Placodermi Arthrodira) demeurait ambigu. L'étude de matériel du Dévonien inférieur de Podolie (Ukraine) est prétexte à une analyse phylogénétique pour résoudre les relations de parenté entre les Actinolépides et les autres Arthrodires, les Phyllolepida, Wuttagoonaspis et Antarctaspis. Kujdanowiaspis podolica (Brotzen, 1934), K. Buczacziensis (Brotzen, 1934) et Erikaspis nov. Gen. Zychi (Stensiö, 1945) sont décrits anatomiquement, et de nouvelles diagnoses sont proposées. Une attention particulière est portée à la région axillaire du scapulocoracoi͏̈de et à un nouvel élément cartilagineux de la colonne vertébrale appelé " suprasynarcual ". Les Actinolepida forment un groupe paraphylétique. Deux clades sont identifiables : la famille des Actinolepididae Gross 1940 et la super-famille des Kujdanowiaspididea Berg 1955. Les Phyllolepida sont le clade-frère des Phlyctaenioidei et sont éloignés phylogénétiquement de Wuttagoonaspis et d'Antarctaspis
The phylogenetical status of the "Actinolepida" (Placodermi Arthrodira) remained ambiguous. The study of some unpublished material from the Early Devonian of Podolia (Ukraine) has led to a new phylogenetic analysis in order to work out the relationships between the actinolepids and the other arthrodires, as well as the Phyllolepida, Wuttagoonaspis and Antarctaspis. Kujdanowiaspis podolica (Brotzen, 1934), K. Buczacziensis (Brotzen, 1934) and Erikaspis nov. Gen. Zychi (Stensiö, 1945) are the subject of an anatomical description and new diagnoses are proposed. Pecular attention is paied to the axillar area of the scapulocoracoid, and to a new chondrified element of the vertebral column called "suprasynarcual". The Actinolepida are a paraphyletic group. Two clades are distinguished: the family Actinolepididae Gross 1940 and the super-family Kujdanowiaspididea Berg 1955. The Phyllolepida are sister-group of the Phlyctaenioidei, and are distance from Wuttagoonaspis and Antarctaspis
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7

Bureš, Stanislav. "Řízení krizí podle zotavování." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-260486.

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This thesis deals with crisis management. The theoretical part deals with the definition of basic concepts from several authors. The custom thesis analyzes the effectiveness of the deployment of the Army in the region. I used the measurement methods of historical comparisons or desired state by the CPM (Critical path method) in a particular situation. After the analysis follows the recommendations on how to get more efficient deployment of armed forces for unexpected events and to accelerate the return to economic stability.
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8

Kutypa, Tomáš. "Orientace procesu podle zákazníků." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-230844.

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This thesis deals with the identification of customer requirements laid down in the document Formel Q. Based on the requirements of the verification of whether the organization meets these customer requirements. Verification of compliance with customer requirements is accomplished by performing the process and product audit of the organization.
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9

Jadrníček, Zbyněk. "Shlukování slov podle významu." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2015. http://www.nusl.cz/ntk/nusl-234899.

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This thesis is focused on the problem of semantic similarity of words in English language. At first reader is informed about theory of word sense clustering, then there are described chosen methods and tools related to the topic. In the practical part we design and implement system for determining semantic similarity using Word2Vec tool, particularly we focus on biomedical texts of MEDLINE database. At the end of the thesis we discuss reached results and give some ideas to improve the system.
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Dvořák, Pavel. "Vyhledávání fotografií podle obsahu." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2014. http://www.nusl.cz/ntk/nusl-236108.

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This thesis covers design and practical realization of a tool for quick search in large image databases, containing from tens to hundreds of thousands photos, based on image similarity. The proposed technique uses various methods of descriptor extraction, creation of Bag of Words dictionaries and methods of storing image data in PostgreSQL database. Further, experiments with the implemented software were carried out to evaluate the search time effectivity and scaling possibilities of the design solution.
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11

Pasáček, Václav. "Segmentace obrazu podle textury." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2012. http://www.nusl.cz/ntk/nusl-236463.

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Image segmentation is an important step in image processing. A traditional way how to segment an image is a texture-based segmentation that uses texture features to describe image texture. In this work, Local Binary Patterns (LBP) are used for image texture representation. Texture feature is a histogram of occurences of LBP codes in a small image window. The work also aims to comparison of results of various modifications of Local Binary Patterns and their usability in the image segmentation which is done by unsupervised clustering of texture features. The Fuzzy C-Means algorithm is finally used for the clustering in this work.
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12

Ťapuška, Tomáš. "Identifikace osob podle obličeje." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2010. http://www.nusl.cz/ntk/nusl-237161.

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This master's thesis is about the most known methods for face recognition. There are described their advantages and disadvantages. This work is specialized at holistic methods for face recognition, which are working with 2D pictures of people. I implemented the automatic system for face recognition according to digital picture of face. There was, in this system, implemented these methods: KNN (K nearest neighbour), PCA (Principal component analysis) and LDP (Linear doscriminant projection). There was done some tests to compare implemented methods. The tests was done on the pictures from dataset FERET. In the conclusion of this text are considered implemented approaches and is marked the best method for face recognition from implemented.
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Stružka, Jaroslav. "Rozpoznávání podle sítnice oka." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2010. http://www.nusl.cz/ntk/nusl-237178.

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This thesis deals with recognition by retina (identification, verification). In introduction we describe information about human eye, its diseases with focus on retina impact. Further (in main part) we conduct SW analyses based on biometry retina requirements and design of SW application for retina recognition. It is based on processing pipeline design (sequential application of image filters). This pipeline mostly contains filters focused on edge detection, adaptive threshold and skeletonisation. Finally, basic SW functions includes users registration (enroll), identification, verification. In conclusion we discuss experimental results and success of designed SW in practical application.
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14

Marek, Tomáš. "Klasifikace dokumentů podle tématu." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2013. http://www.nusl.cz/ntk/nusl-236158.

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This thesis deals with a document classification, especially with a text classification method. Main goal of this thesis is to analyze two arbitrary document classification algorithms to describe them and to create an implementation of those algorithms. Chosen algorithms are Bayes classifier and classifier based on support vector machines (SVM) which were analyzed and implemented in the practical part of this thesis. One of the main goals of this thesis is to create and choose optimal text features, which are describing the input text best and thus lead to the best classification results. At the end of this thesis there is a bunch of tests showing comparison of efficiency of the chosen classifiers under various conditions.
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Ďurišková, Lucie. "Reporting podle US GAAP." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3563.

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Práce popisuje americké účetní standardy US GAAP, jejich koncepční rámec a z čeho vychází povinnost české účetní jednotky podle nich vykazovat. Dále porovnává české účetní standardy vs. US GAAP a IFRS vs. US GAAP. Praktická část práce je zaměřena na nastínění procesu reportování české firmy podle US GAAP.
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Svobodová, Tereza. "Vykazování výnosů podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5283.

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The thesis deals with rules for right reporting of revenues, which result from International accounting standard IAS 18 -- Revenue. There is briefly characterized the harmonization of financial reporting in the introduction. After that follows the development and the history of IFRS. The third part contains the analysis of the standard IAS 18 -- Revenue and standard IAS 11 -- Construction contracts, including three according interpretations. The final section is focused on the research of ten annual reports with a view to explain the observance of IFRS standards in pracitice.
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Matějka, Marcel. "Restrukturalizace podniku podle ROI." Doctoral thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-72409.

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The fundamental problem of a company restructuring is the absence of a common criteria indicator when deciding among the product, process and source alternatives. The aim of the study is to solve the problem with new process metrics of capital and ROI and to describe the main areas of the practical use of the new solution.
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Bazyuk, Ulyana. "Podnikové kombinace podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142182.

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The thesis is focused on the process and progress of business combinations under both IFRS and in accordance with Czech legislation. The first part describes the history of the business combination, their origin, development, and gradual changes from the past to the present. The following part focuses on the process and the types of transactions with companies under Czech legislation. The last chapter is focused on the differences and form IFRS and Czech legislation.
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Čulíková, Michaela. "Porovnání účetní závěrky sestavené podle české legislativy a podle Mezinárodních standardů účetního výkaznictví." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3247.

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Diplomová práce je zaměřena na sestavení účetní závěrky jednak podle české účetní legislativy a jednak podle Mezinárodních standardů účetního výkaznictví. První dvě části jsou věnovány české úpravě. Třetí část se zabývá definováním požadavků na účetní závěrku podle mezinárodních standardů. Poslední část je věnována vybraným rozdílům, které vznikají mezi takto sestavenými účetními závěrkami.
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Exlerová, Lenka. "Finanční analýza španělských společností s důrazem na vyhodnocení podle oborů a podle provincií." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-71982.

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This thesis involves the financial analysis of spanish companies with an emphasis on their evaluation according to selected sectors and autonomous regions. For the purpose of the evaluation the indicators of profitability, turnover, liquidity and indebtedness are used. The autonomous regions are firstly evaluated from the point of view of the revenues of the individual sectors as part of the total turnover for the region. These practical parts are supplemented by the general but also economic characteristics of Spain. The conclusion reached following the evaluation of the individual indicators is that the most sucessful sectors are "DC -- Manufacture of leather and leather products", "DK -- Manufacture of machinery and equipment n.e.c." and "DL -- Manufacture of electrical and optical equipment". In contrast the sectors "A -- Agricultural, hunting and forestry" and "B -- Fishing" were the least sucessful. In addition it was found, that in general, the greatest share of the revenues of the autonomous regions were in the sectors "F -- Construction", "DA -- Manufacture of food products, beverages and tobacco" and "DJ -- Manufacture of basic metals and fabricated metal products". In contrast the sectors of "B --fishing" and "CA -- Mining and quarrying of energy producing materials" contribute the least in terms of revenues. The greatest absolute revenue values are achieved in the autonomous region of Madrid, followed by the regions of Cataluňa and País Vasco. In contrast the Extremadura region had the lowest revenues.
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Šotek, Milan. "Komedie podle Václava Klimenta Klicpery." Doctoral thesis, Akademie múzických umění v Praze.Divadelní fakulta. Knihovna, 2017. http://www.nusl.cz/ntk/nusl-390120.

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The resource of this work is the play The Miller’s Monkey, which was compiled by the author of this work for the Prague Estates Theater. The play is based on all completed comedies of Václav Kliment Klicpera written in Czech. Klicpera’s comedy work consequently appeared to be an ideal material to which the generally defined topic of the author’s doctoral study can be taken in: “Between `grand drama’ theatres and small `cabaret’ stages”, thus basically as well as between drama and mime, between theater and cabaret. There is, in crystalline form, the insight of dramaturgic thinking to the author’s approach, which is the essence of such “research by creation” and which we could call “from the scene to the drama”. 16 chapters were created, based on the particular scenes of The Miller’s Monkey, marked in summary “Klicpera’s reservoir of situations, characters and motives”, dealing with specific questions of Klicpera’s comedy world – such as language, acting, the way of managing the plot and many more –, but also comedies by themselves. The resulting play is not only an annex of this dissertation work, but an integral part of it. How its subtitle sounds: playful dissertation
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Gorgol, Martin. "Spojování obrazů podle tvaru hran." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2015. http://www.nusl.cz/ntk/nusl-219999.

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This master’s thesis describes the design and implementation of the application that created the basis set pieces "puzzle" according to the shape of the folded edges of the original image. This application is developed using Matlab. The work also describes how to create a database of actual pieces of the puzzle composite photo image. Closer was also focused on finding the characteristic section points, their segmentation and appropriate description. There is dismantled procedure for selecting the types of symptoms and their extraction. On the basis of suitably described pieces of segmented parts is designed and implemented the algorithm of comparing and grouping into clusters. Using the proposed method of visualization is then displayed in the resulting composite picture puzzle.
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Semerák, Vojtěch. "Vyhledávání graffiti tagů podle podobnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2013. http://www.nusl.cz/ntk/nusl-236188.

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Graffiti tags are similar to the common human signatures. This report analyses, which signature recognition methods could be useful in the field of preventing graffiti vandalism. It also discusses differences between signatures and graffiti tags.
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Veľas, Martin. "Automatické třídění fotografií podle obsahu." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2013. http://www.nusl.cz/ntk/nusl-236399.

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This thesis deals with content based automatic photo categorization. The aim of the work is to experiment with advanced techniques of image represenatation and to create a classifier which is able to process large image dataset with sufficient accuracy and computation speed. A traditional solution based on using visual codebooks is enhanced by computing color features, soft assignment of visual words to extracted feature vectors, usage of image segmentation in process of visual codebook creation and dividing picture into cells. These cells are processed separately. Linear SVM classifier with explicit data embeding is used for its efficiency. Finally, results of experiments with above mentioned techniques of the image categorization are discussed.
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Grünseisen, Vojtěch. "Vyhledávání graffiti tagů podle podobnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2013. http://www.nusl.cz/ntk/nusl-236413.

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This work focuses on a possibility of using current computer vision alghoritms and methods for automatic similarity matching of so called graffiti tags. Those are such graffiti, that are used as a fast and simple signature of their authors. The process of development and implementation of CBIR system, which is created for this task, is described. For the purposes of finding images similarity, local features are used, most notably self-similarity features.
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Lisák, Peter. "Rozpoznávání člověka podle žil prstu." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2011. http://www.nusl.cz/ntk/nusl-236991.

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The master's thesis deals with biometric systems, especially these based on human recognition by finger veins. It describes some development principles of the new biometric system. It proposes some new approaches to the comparison of finger vein patterns and their fast identification in sizable databases. Verification is based on templates comparison by similarity and distance measures with proposed alignment approaches. The proposed method of identification is based on the combination of clustering and genetic algorithm. The second option is using the indexing tree structure and searching by range query.
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Gajová, Veronika. "Automatické třídění fotografií podle obsahu." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2012. http://www.nusl.cz/ntk/nusl-236565.

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Purpose of this thesis is to design and implement a tool for automatic categorization of photos. The proposed tool is based on the Bag of Words classification method and it is realized as a plug-in for the XnView image viewer. The plug-in is able to classify a selected group of photos into predefined image categories. Subsequent notation of image categories is written directly into IPTC metadata of the picture as a keyword.
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Bartečková, Natálie. "Řešení úpadku podle rakouského práva." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-2370.

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Diplomové práce ja zaměřena na způsoby řešení úpadku podle rakouského práva. Cílem bylo zachytit současnou právní úpravu rakouského insolvenčního práva, jeho hlavní rysy, procesy (konkurz, vyrovnání, nucené vyrovnání, reorganizace, oddlužení atd.), ke kterým v praxi dochází. Teoretická právní část je doplněna o statistiky jednotlivých druhů řízení, důvodů vzniku insolvence apod. z období let 2003 až 2006. Závěr práce stručně nastiňuje právní úpravu dané problematiky v České republice.
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Veselá, Renáta. "Úprava vykazování výnosů podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-2633.

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Práce popisuje vykazování výnosů podle Mezinárodních standardů účetního výkaznictví. Rovněž vystihuje hlavní odlišnosti ve vykazování výnosů v České republice. Pro lepší pochopení dané problematiky zahrnuje řadu praktických příkladů. Práce uvádí také výzkum, který ukazuje, jak evropské společnosti dodržují pravidla pro vykazování výnosů stanovená Mezinárodními účetními standardy.
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Bahenská, Monika. "Vykazování dlouhodobých zakázek podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4937.

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This thesis deals with rules for reporting of revenues from long-term contracts, which is based on International Accounting Standard IAS 11 - Construction contracts. First, it briefly describes the emergence and development of standards and structure of IAS 11. Chapter 3 defines the basic concepts. In the fourth chapter is an analysis of expenses and revenues of long-term contracts in accordance with IAS 11 and in accordance with IAS 18. The fifth chapter analyzes the methods of recognition of contract expenses and revenues, including examples and requirements for disclosure, the problems associated with reporting in accordance with these methods and methods used in the Czech Republic. The sixth chapter deals with the related interpretations IFRIC 12 and IFRIC 15. The last part is focused on the research of ten annual reports in order to clarify compliance with IFRS in practice.
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Rulcová, Michaela. "Oceňování reálnou hodnotou podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10697.

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This thesis is focused on the basic area of financial accounting -- measurement. It deals with principal measurement bases and mentions their advantages and disadvantages. In the key part of this thesis there is a definition of fair value and analysis its application under IFRS. Further it includes Exposure Draft: Fair value measurement. In the conclusion there is a smaller research regarding using of fair value by companies quoted at the Prague Stock Exchange.
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Martiník, Karel. "Analýza vykazování leasingů podle IFRS." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-73092.

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A lease is used by many companies as an instrument of external financing by which their investing and operational needs are financed. The lease itself is divided under the existing accounting standard IAS 17 Leases - into two parts -- the finance and the operating. The different classification of the lease can be used - position of a lessee and the position of a lessor. The problem in the case of the lessee is that the division into the finance and the operating lease is very sophisticated and also enables the opportunity of the creative accountancy. The reason is that some companies instead of the finance lease recognise the operating lease and conversely. This fact results in a fact that the financial statements are not comparable and users cannot rely on them. This thesis analyses these problems and it is looking for the solutions for the lessees and the lessors.
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33

Dufková, Marie. "Kupní smlouva podle amerického práva." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75198.

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The goal of this thesis is to discover differences in regulation of sales contracts in Anglo-American and Continental legal system. The thesis looks for and compares distinctions between regulation in Uniform Commerical Code adopted in most of the states of the USA that represents the Anglo-American System, and Louisiana Civil Code which was chosen by the author thanks to its strong link to french Code Civil as a representative of Continental System. The author analyzes differences in definition of sales contract, the process of its formation, she looks at the question of passage of title and passage of risk, furthermore she deals with rights and obligations of seller and buyer. Eventually, she summarizes the distinctions found.
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34

Smažil, Petr. "Informační management podle Cobit 5." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192379.

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The thesis focuses on the concept of information management, its history and definition by various authors and also according to Cobit 5 methodology particularly its part Cobit 5: Enabling Information. The aim of the thesis is the application of Cobit 5 information model on a specific problem with information in the selected company and assessing the suitability of this application.
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35

Klouparová, Iveta. "Zaměstnanecké výhody podle českých předpisů." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193377.

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The thesis deals with the topic of employee benefits in the Czech Republic. At first, the thesis sets employee benefits to specific area of the company, which is an in-house social policy of the company. Following part deals with the legislative framework, which regulates the providing of these benefits in 2015. The thesis includes a chapter describing the employee benefits, their structure and their various distribution systems. Analysis of the trends in the provision of employee benefits creates another part of the thesis. Three types of employee benefits are analyzed in detail: meal allowances, educational allowances and contributions to employees' pension savings. In the conclusion of thesis is explored the whole system of employee benefits used in the company Siemens Ltd., where are analyzed its individual benefits and includes evaluation of a questionnaire.
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36

Libič, Michal. "Budoucnost vykazování leasingu podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193418.

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This thesis provides a description of the development process of new IFRS standard for leasing. Emphasis is placed on describing the different approaches and alternative solutions that have been proposed by IASB stuff during the development process. The thesis deals with the definition of assets and liabilities, scope, measurement and disclosure requirements. Last part provides an analysis of the impact of new standard for financial reporting.
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37

Procházka, Michal. "Změny hodnoty aktiv podle IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-198480.

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The main object of this thesis is to show measurement of assets and its changes under International Financial Reporting Standards with closer focus on impairment testing according to IAS 36 - Impairment of Assets. The first part of the thesis introduces definition of assets and possible measurement bases used at first time recognition and reporting date. The main part deals with impairment testing of individual assets and cash-generating units. There is described when the impairment testing must be performed, how to determine the size of impairment loss and possibilities of abolishing the impairment loss. At the end of the thesis is analyzed actual impairment test.
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38

Bräutigam, Tatjana, Ralf Sinapius, and Holger Joisten. "Steckbrief Podsole aus Dünensand: Böden der Altmoränenlandschaften." Sächsisches Landesamt für Umwelt, Landwirtschaft und Geologie (LfULG), 2017. https://slub.qucosa.de/id/qucosa%3A74408.

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Der Steckbrief informiert über die ˈPodsole aus Dünensandˈ. Die ˈPodsole aus Dünensandˈ zählen zur Bodenklasse der ˈBöden der Altmoränenlandschaftenˈ. Sie stellen eine typische Bodenform in Sachsen dar. Der ˈPodsol aus Dünensandˈ ist ein Boden, der sich in der Altmoränenlandschaft im Gebiet der Sander und Endmoränen auf Flugsandfeldern (Dünen) entwickelt hat. Podsole sind nährstoffarme Böden, die sich durch Verlagerungsprozesse und teilweise Wiederausfällung von Fe, Al, und weiteren Elementen zusammen mit organischen Stoffen auszeichnen und dadurch im oberen Profilteil extrem verarmt sind. Der Steckbrief richtet sich an alle Interessierte, die sich über die Entstehung Verbreitung und das Erscheinungsbild typischer, repräsentativer Böden Sachsens informieren möchten. Redaktionsschluss: 01.03.2017
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39

Nováčková, Barbora. "Plnění rozpočtu v konkrétních podmínkách obce Podolí." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5258.

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The theoretic part deals position of municipality, its finance and budget. It briefs of trend in public administration. The theoretic knowledge are shown by means of practical example. The budget of municipality Podolí is subjected to analysis and reviewed throug ratio self-financing and self-support.
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40

Bachtík, Jiří. "Petr Eben - Okna podle Marca Chagalla." Master's thesis, Akademie múzických umění v Praze. Hudební fakulta AMU. Knihovna, 2007. http://www.nusl.cz/ntk/nusl-78680.

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The aim of my master degree graduation theses was gathering information about the work of the composer Peter Eben and above all his composition ?Windows? inspired by Marc Chagall´s painting. My work consists of three main parts. First is the composer´s biography, second the list of his compositions. In the third part I tried to focus on the musical analysis of the composition, as well as the interpretation problems of the work itself. I hope that my work will be of some help to the next interprets of the compositions of Peter Eben, particularily his ? Windows?.
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41

Svoboda, Jakub. "Aplikace pro rozpoznání osob podle obličeje." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2021. http://www.nusl.cz/ntk/nusl-445482.

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Person identification has in the recent years gained notoriety as one of the most powerful ways of extracting information from image data. This thesis is focused on the task of human identification from facial photographs. To solve this task, we employ algorithms based on neural networks, which produce more robust results than traditional algorithms. In this thesis, we studied the common approaches for solving this problem and based on the gathered knowledge we created an architecture of a neural network trained to tackle the task of human identification and verification based on facial photographs. We have then further improved the model architecture and the training process by performing various experiments and observing the results. The final model has reached an accuracy comparable to other state-of-the-art models. Furthermore, we created a desktop application to demonstrate the results visually and to enable easier manipulation with the identity database. The knowledge gathered in this thesis can be used for improvements of current identification models or models modified for solving similar tasks.
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42

Uchytil, Tomáš. "Testování komunikace ochran podle IEC 61850." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2011. http://www.nusl.cz/ntk/nusl-219085.

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This thesis contains an overview of a new standard IEC 61850. Parts of the standard are described particularly. More space is devoted to the analysis of communication in substations and to features of horizontal GOOSE messages. The other part is devoted to testers of protection and their use in testing of communication in substations according with IEC 61850. The last part is a practical example of using the tester and software for communication network monitoring and measurement of reaction of the system which is controlled with GOOSE messages.
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43

Lajtkep, Tomáš. "Potlačovač echa podle doporučení G.168." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2011. http://www.nusl.cz/ntk/nusl-219284.

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This master’s thesis deals with conditions and procedures of testing network echo cancellers according to recommendation ITU-T G.168. The point of it’s interest is design of test application which will perform the objective testing their basic and extended features in MATLAB. Theoretical section is concentrated on declaration the ground of echo cancellers and conditions of their testing. Procedures of particular tests follow in next part. The last section designs the testing function which results in entire application which tests submitted canceller and in chosen file write out the report and is also able to display results like graph.
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44

Tomala, Daniel. "Návrh letounu podle předpisu FAR 103." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2008. http://www.nusl.cz/ntk/nusl-227917.

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This diploma work considers conceptual design of aircraft in accordance in FAR 103 regulation. On the base of statistical dates has been made basic geometrical and aero-dynamical concept of a single occupant aircraft. For conception have been chosen optimal driving force and bases calculations of the load pressure and dimensions are included.
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45

Svoboda, Daniel. "Stanovení daně z příjmů podle pomůcek." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319448.

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This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.
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46

Hutárek, Jiří. "Klasifikace objektů v obraze podle textury." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2010. http://www.nusl.cz/ntk/nusl-237277.

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Main subjects of this thesis are texture classification and texture-based object recognition. Various texture features are being explored, including several variants of local binary patterns (LBP). A novel modification of LBP (weighted spatial LBP) is proposed, with intention to improve on the spatial coverage of the traditional LBP. Rarely used color texture features are being discussed as well. Artificial neural networks and support vector machines are used to classify all the aforementioned features. Using these methods, framework for the texture classification and image segmentation is implemented. Comprehensive texture database is employed to test its performance under different conditions. In the end, the system is applied to solve a real-world problem - the segmentation of aerial photos.
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47

Sušovský, Tomáš. "Generování testovacích vstupů podle stopy programu." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2019. http://www.nusl.cz/ntk/nusl-399174.

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This thesis focuses on design and implementation of a tool for automated generation of test inputs for a specified program trace. The aim of the thesis is to make development of testing suites (complying a given advanced coverage criteria) easier and more effective. These kinds of test suites are used in critical applications with code base written in low-level languages like C/C++ with strict restrictions applied. The tool investigates a program model and what conditions must be met to execute program in a way following provided trace. The tool uses advanced SMT-solver tool (software tool specialized for solving satisfiability problem) for generating fitting values. LLVM compiler framework libraries are used for modelling a program. Z3 library is used as a SMT-solver backend. This thesis brings results in architectural and implementation design of a tool capable of test inputs generation based on program analysis and provided program trace to cover.
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48

Coufal, Tomáš. "Deskriptor pro identifikaci osoby podle obličeje." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2019. http://www.nusl.cz/ntk/nusl-403177.

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Thesis provides an overview and discussion of current findings in the field of biometrics. In particular, it focuses on facial recognition subject. Special attention is payed to convolutional neural networks and capsule networks. Thesis then lists current approaches and state-of-the-art implementations. Based on these findings it provides insight into engineering a very own solution based of CapsNet architecture. Moreover, thesis discussed advantages and capabilitied of capsule neural networks for identification of a person by its face.
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Doubková, Veronika. "Bezpečnostní rizika podle standardu ISO 27001." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2020. http://www.nusl.cz/ntk/nusl-412984.

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This diploma thesis deals with the management of security information, according to ISO/IEC 27005 and it is implementation in the Verinice software environment. The risk information management process is applied to a critical infrastructure, that is connected to a optical fiber network. The work focuses on incidents aimed at threatening data from optical threats and active network elements in transmission systems. The result of the work is defined as a risk file in the .VNA format containing identified risks, for which appropriate measures are implemented in connection with the requirements of ISO/IEC 27001, for the protection of critical infrastructures and transmitted data in the transmission system.
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50

Tsap, Yuliya. "Tvorba marketingové kampaně podle národnosti spotřebitele." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-414467.

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This thesis deals with cultural differences and creation of marketing campaign according to the nationality of the consumer. The theoretical part discusses the principles of marketing campaign, intercultural marketing and cultural diversity. Two researches will be carried out in this work: the first research aims to determine whether advertising enters into a stylish and cultural conflict with the social environment, the second research aims to make recommendations for creating marketing campaigns for selected countries based on secondary data.
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