The aim of the diploma thesis is to make up costs and products analysis and to arrange costing. These issues were described by vertical and horizontal analysis and were performed costing for particular products with using absorbing costing and variable costing methods. In conclusion were both methods compared and the break even point was analyzed. Theoretical part describes costs classification, methods and sort of costing and break even point analysis as well.

This diploma thesis analyses children's obesity treatment as it is applied in the Oliva children medical institution (ODL), Říčany. Managerial-economical methods were used to evaluate the benefits of the children's obesity therapy. The study hypotheses were that a) the ODL obesity treatment works well and b) the financial results are stable. Based on analysis of incomplete data from 2009, this study found that mean percentage loss of initial weight reached 5.8% (6.1% for boys, 5.6% for girls), a satisfactory result. In order to maximise individual weight loss, the length of one stay should exceed a month (30 days). The second part of the hypothesis, the financial analysis of the weight loss program, was not supported by the data. If economical stability (break even point) is to be achieved, the sanatorium must operate 350 days per year having 163 occupied beds. However, there were only 108 beds available in 2009 and the number of the beds continues to decrease. There are other, external factors that suggest long-term economic difficulties, such as changes in the national health-care system, pending property relations, and difficulties with both salaries and staff. In conclusion, recommendations are offered that can improve the program, given the constraints imposed on it by factors within and without the ODL.

In this dissertation, I describe various types of permanent establishments and other structures through which company may run its business abroad. I calculate and compare tax administrative costs incurred in connection with running such foreign business. Further, I apply this theory on a company that carries on business through a permanent establishment abroad.

The aim of this thesis is to develop a business plan for the establishment of private airlines in the Czech Republic, based in Prague. The first part describes the theoretical part of the business plan. Its contents are facts that business plan should include, describes the practical meaning of this work and the reason for its assembly. Theoretical part describes in detail each part of the business plan and defines methods which are used in the practical part. The second part of this thesis deals with the transfer of theory into practical application. The practical part describes a preparation of the business plan, the establishment of private airlines. The content of the business plan is the executive summary, organizational structure, description of services offered, operation and analysis of competition and market. There are also accurately described activities of business, risk analysis and financial plan. The financial plan is created for five years in business and it has three possible variants of development. The conclusion contains a summary of the project and recommendations.

The aim of the diploma thesis is to design the pump impeller. The classical design of the impeller is made for one operating point, in which pump is assumed to operate most of the time. The aim of this diploma thesis is to design a pump, whose pump cover and pump drive discs are designed for each other operating point and then compare the results of both design methods.

The diploma thesis deals with nonlinear dynamical systems with emphasis on typical phenomena like bifurcation or chaotic behavior. The basic theoretical knowledge is applied to analysis of selected (chaotic) models, namely, Lorenz, Rössler and Chen system. The practical part of the work is then focused on a numerical simulation to confirm the correctness of the theoretical results. In particular, an algorithm for calculating the largest Lyapunov exponent is created (under the MATLAB environment). It represents the main tool for indicating chaos in a system.

This Master´s thesis is concentrated theoretically and practically on negative effects of rain. The aim of this work is to analyse and evaluate the erosion and drainage conditions in detail and then make proposal of erosion and flood protection. All of this refers to three land register areas (Sklenov, Rychaltice, Fryčovice) in Ondřejnice catchment area. Model analysis using ArcGIS, DesQ-MaxQ and others combined with USLE evaluation method and field exploration were used to achieve goals of this work. Proposals of erosion and torrent control were made to protect the population, nature and landscape.

This master‘s thesis is formed as a part of the research project for whose analyse is used the worldwide experimental network called PlanetLab. The whole dilemma is engaged by IPTV technology. IPTV is a protocol that makes possible transfer data of a television content over the Internet to the end user. In the IPTV technology the server is a source. These data are presented as a video and audio signal (streem) which are required to deliver to the end users. Some structure, which presents alternate these computers´connection, has been established, because the technology making use of the big pretention is used. The most patent way between the source and the destination is found. My objective is design this structure in the pursuit. The principle of the signal ramification from one node to several nodes (in group) is called multicast. Rather said from one node to the set of nodes. In the IPTV is presented each one single program for one multicast group. The concrete end users (recipients) are members of one or several obtainable multicast groups. The switch between programs demands a change from one multicast group to other group. For an analyse is used the worldwide experimental network called PlanetLab. This network was created after the floatation of three American´s universities in 2002. Nowadays it takes in more than 800 nodes which are distributed over the world. The PlanetLab is used by multinational company such as the Intel or the Hewlett-Packard. It is created for the testing and the scientific scope. I make the scripts in the Linux for the formation of the interconnecting structure. The main item by the course of the unreeling is response time. I investigate it with a command called “ping”. Everything is created in the Linux because all nodes use the operation system Linux in PlanetLab. By the help of the command “ping” I take the active nodes and response times. According to the response time I make a distance vectors which are used for the finding a location in the face of the references points which were determined before. According to the similarity of these vectors is designated to what end point is put to the point.

Master thesis deals with safety of aprotic electrolites used in lithium – ion accumulators. Beside conductivity and viscosity of electrolytes is work focused to flashpoint of electrolytes with flame retardants. In main part of work is shortly explained lithium ion accumulator used materials and fundamentals. Flame retardancy mechanisms and used materials are disscussed too. In practical part work deals with description of used measuring methods and evaluation of gauged data. At least optimal composition of electrolyte with flame retardant is proposed.

This Master’s thesis is concerned with analysis of Break Even Point in the company called XY s.r.o. On the basis of BEP analysis in relation to evaluation of economic situation by financial analysis I will compose the improvement suggestion of economic situation in the company. Implementation of whole the improvement suggestion will take effect in reduction of company indebtedness, expansion of surplus and prestige of the company.