The main objective of this thesis is to analyze the costs of a organization with fictitious name PROFIL Ltd. for the period 2007 - 2012 and then propose measures to improve the performance of the company by optimizing various cost types. The theoretical part describes the traditional tools and modern methods of cost management. The application part is focused on the characteristics of organization, evaluation of its financial situation during the reporting period, analysis of cost structures, analysis of break-even point, estimation of cost functions and analysis of organization?s individual cost items, followed by drawing conclusions and action plans.

Le but de ce travail était de développer des filtres passe-bande RF dans la technologie de PCB, avec trois objectifs principaux. Le premier objectif était de développer des formules de synthèse tosimplify la procédure de conception du filtre. Le deuxième était de parvenir à un rejet wideout bande sans modifier les caractéristiques de la bande de filtrage. Le troisième objectif est de contrôler la fréquence centrale du filtre en utilisant diode varicap. / The purpose of this work was to develop RF bandpass filters in PCB technology,with three main objectives. The first objective was to develop synthesis formulas tosimplify the design procedure of the filter. The second was to achieve wideout-of-band rejection without modifying the in-band filtering characteristics. Thethird objective was to control the center frequency of the filter by using varactordiode.The bandpass filter topology treated in this thesis is based on Stub-LoadedResonators (SLR). The main features of this filter topology were treated. Equivalentcircuits based on J-inverters and susceptance parameters were derived. Based onthese equivalent circuits, synthesis formulas were developed. Simulations werepresented to validate the synthesis theory. For a proof-of-concept, third orderstripline bandpass filters were designed and fabricated based on this synthesis.Analysis technique using odd- and even- mode was achieved on the SLR. Thusresonance odd- and even-mode conditions were derived. These conditions aim toeasily control the first spurious frequency. Moreover, to go further in improving theout-of-band rejection a new technique, called “U corner structure”, was developedand design rules were derived. Based on these design rules an extended out-of-bandrejection was achieved without any modification in the passband and by maintainingthe compactness of the filter. A first spurious frequency was localized at up to ninetimes the working frequency in the case of the Parallel-coupled Stub-Loadedresonator (PC-SLR) filter. Also, by applying this technique into the classicalparallel-coupled filter the first and second spurious frequencies were rejected. Toaddress the issue of tunable filters, the SLRs were correctly loaded by variablecapacitors (varactor diode). The center frequency of the PC-SLR filter was easilycontrolled by maintaining a large out-of-band rejection.

Les graphes sont des structures mathématiques utilisées pour modéliser les relations par paires entre objets. Malgré leur structure simple, les graphes ont des applications dans divers domaines tels que l'informatique, la physique, la biologie et la sociologie. L'objectif principal de ce travail est de continuer l'étude des problèmes de coloration et de détection dans le cadre de classes de graphes fermées par sous-graphes induits (que nous appelons classes de graphes héréditaires).La première classe que nous considérons est graphes sans ISK4 - les graphes qui ne contiennent aucune subdivision de en tant que sous-graphe induit. Nous montrons que le nombre chromatique de cette classe est limité à 24, une amélioration considérable par rapport à la borne existant précédemment. Nous donnons également une bien meilleure limite dans le cas sans triangle. De plus, nous prouvons qu'il existe un algorithme de complexité pour détecter cette classe, ce qui répond à une question de Chudnovsky et al. et Lévêque et al.La deuxième classe que nous étudions est celle des graphes sans trou pair et sans étoile d’articulation. Cela est motivé par l'utilisation de la technique de décomposition pour résoudre certains problèmes d'optimisation. Nous garantissons la fonction χ-bounding optimale pour cette classe. Nous montrons que la classe a rank-width bornée, ce qui implique l'existence d'un algorithme de coloration en temps polynomial. Enfin, la coloration gloutonne connexe dans les graphes sans griffes est considérée. Une façon naturelle de colorier un graphe est d'avoir un ordre de ses sommets et d'affecter pour chaque sommet la première couleur disponible. Beaucoup de recherches ont été faites pour des ordres généraux. Cependant, nous connaissons très peu de choses sur la caractérisation des bons graphes par rapport aux ordres connexes. Un graphe est bon si pour chaque sous-graphe induit connexe de , chaque ordre connexe donne à une coloration optimale. Nous donnons la caractérisation complète de bons graphes sans griffes en termes de sous-graphes induits minimaux interdits. / Graphs are mathematical structures used to model pairwise relations between objects. Despite their simple structures, graphs have applications in various areas like computer science, physics, biology and sociology. The main focus of this work is to continue the study of the coloring and detecting problems in the setting of graph classes closed under taking induced subgraphs (which we call hereditary graph classes). The first class we consider is ISK4-free graphs - the graphs that do not contain any subdivision of K4 as an induced subgraph. We prove that the chromatic number of this class is bounded by 24, a huge improvement compared to the best-known bound. We also give a much better bound in the triangle-free case. Furthermore, we prove that there exists an O(n 9) algorithm for detecting this class, which answers a question by Chudnovsky et al. and Lévêque et al. The second class we study is even-hole-free graphs with no star cutset. This was motivated by the use of decomposition technique in solving some optimization problems. We prove the optimal χ -bounding function for this class and show that it has bounded rank-width, which implies the existence of a polynomial-time coloring algorithm.Finally, the connected greedy coloring in claw-free graphs is considered. A natural way to color a graph is to have an order of its vertices and assign for each vertex the first available color. A lot of researches have been done for general orders. However, we know very little about the characterization of good graphs with respect to connected orders. A graph G is good if for every connected induced subgraph H of G, every connected order gives H an optimal coloring. We give the complete characterization of good claw-free graphs in terms of minimal forbidden induced subgraphs.

Scope of work was technical-commercial analyze with the aim of finding out if the foundation of a specialized subsidiary company by maintenance department outsourcing would have a real and economical justness. The specialized subsidiary would receive right and know-how of patented modern technology the DS Jet mixers designated for crude oil tank mixing and cleaning. Outcome of the thesis is found break-even point when applies the plan in terms of organizational-economical matters and which action would be necessary taken. Theoretical part of work explains specific of enterprise in new sphere of business, new technologies and services trends in Europe. There are discussed typical Europe crude oil market issues, explained principals of market and product analyze, internal process optimization methods and outsourcing in this part. Financial and break-even point analyzes is defined. Practical and analytical part includes the DS Jet Mixers technology description, implementation of the system in the MERO ČR, a. s. and the technology SWOT analyzes inclusive of competition benchmark. With market research had been checked EU market opportunities and marked attractive markets. The way of subsidiary foundation is proposed. The Integral part of the analytical part creates intended the break-even point. In the summary is comprehensive analyzes outcomes and recommended solution in current statute. Furthermore is advised marginal number of orders since when outsource the activities with the DS Jet mixers into subsidiary company.

The diploma thesis is focused on the establishment of confectionery Lenka and also serves as a business plan for building it. The first part contains theoretical background completed by market analysis and marketing research. The proposal part is focused on the design of the concrete business plan which assesses the chance of successful project implementation.

The diploma thesis deals with the creation of a realistic and applicable business plan for a new business – a forest nursery. The diploma work is divided into four main parts. Part one describes the objective and methodology of work. Followed by the second part, a theoretical one, in which the theoretical knowledge and the starting point needed to create the business plan are described and explained. In the third part, I analysed, with help of the theoretical knowledge, the current market situation and the internal and external business environment. The last part includes suggestions for the business plan and is closed with a final summary and recommendations, which should contribute to the establishment and to the further development of the firm in the future.

The subject of this diploma thesis is the creation of a business plan for the construction of a ski resort using the methods of quantitative research and strategic analysis which will be implemented through a newly established company. These tools are a part of the analytical part of the thesis and at the same time they serve as a basis for the actual solution proposals. The proposal part introduces the business plan itself, which is analyzed primarily through the marketing mix and financial plan, which leads to the final recommendation whether to implement the project or not.

Abstract The master‘s thesis deals with the creating of business plan of the establishment for the processing and sale of beef. The thesis is divided into three main parts. The first part summarizes the theory, which contains the necessary theoretical background within which the analytical and solution proposal part is processed. The second main part is the analytical part, which summarizes the results of the questionnaire survey and strategic analysis. In the last solution proposal part, the business plan itself is created.

In my master’s thesis I deal with a business plan which concentrates on creating a hay-making company. In the thesis are determined production plan and the mission of the company. The work also contents company’s goals in different areas and calculation of break-even point, as well as estimated financial performance of the company.

The thesis deals with the processing of a business plan of cafeteria foundation, that will offer services accompanying program. The theoretical part describes the theoretical background needed to develop the business plan. The practical part includes marketing research, analysis of the current market situation and draft of the business plan.