L'expansion de l'intervention des personnes publiques dans le domaine économique et du nombre d'activités de service public confiées à des entités privées a profondément modifié le droit administratif général. La question du traitement fiscal de ces activités s'est alors posée. Or, le législateur fiscal ne tient pas compte du fait que l'activité est de service public pour y répondre; d'ailleurs, lorsque la notion de service public est employée dans les textes fiscaux, elle renvoie à une définition différente de celle retenue en droit administratif général. Le législateur fiscal ne se réfère pas non plus à la distinction entre services publics administratifs et services publics industriels et commerciaux. Cependant, cela ne signifie pas qu'il ne prend pas la mesure de la multiplication des activités de service public : en effet, le régime légal d'imposition, pour appréhender le traitement fiscal d'une activité, la compare avec ce qui existe sur le marché concurrentiel, comme le fait également le droit administratif général lorsqu'il s'agit de déterminer le visage d'un service public. Ainsi, si la nature de service public d'une activité -au sens du droit administratif général -n'influence pas son traitement fiscal, son visage -administratif ou industriel et commercial -pourrait, au contraire, permettre son identification. En cela, le droit fiscal rejoint la logique du droit administratif général : accordant peu d'importance à la nature de service public d'une activité, il pourrait être amené à se servir du visage pour obtenir la solution fiscale. / The growing intervention of public figures in the economic field as well as the increasing number of public service activities entrusted to private entities has deeply changed the public law. The question thus arose as to which tax treatment should be applied to these activities. The tax legislator has not yet taken into account the nature of the activity, a public service, to respond to the question. In addition, when the concept of public service is used in tax regulations, it refers to a different definition to the one used in public law. The tax legislator does not refer to the distinction between pure public services and industrial and commercial public services. However, this does not mean that the tax legislator does not take into consideration the increase of public service activities. Indeed, in order to apprehend the tax treatment of an activity, the legal tax regime, just like public law, compares it with the activities existing in the competitive market. Thus, if the nature of the public service in the view of public law does not have any influence on its tax treatment, its administrative or industrial and commercial tainting may, on the contrary, allow its identification. As such, tax law joins the logic of public law: by granting little importance to the public service nature of an activity, it might be required to use the tainting to reach the tax solution.

La thèse a pour but de décrire, dans une perspective sociohistorique, la construction du modèle institutionnel de la grande association-gestionnaire du secteur du handicap. La problématique de la thèse consiste à rendre compte de la genèse et de la stabilisation de la gouvernance de ces associations.Les associations-gestionnaires sont présentées comme des formes d’action collective qui hésitent entre l’idéaltype de l’association et celui de l’entreprise. Deux corpus théoriques concurrents et antagonistes se disputent la légitimité de rendre compte des problèmes de gouvernance. Les théories de l’économie sociale et solidaire considèrent l’association comme un système de gouvernance spécifique opposé à celui de l’entreprise. Pour cette théorie, la gouvernance associative a pour fonction de protéger les associations des logiques économiques et managériales susceptibles de détruire la spécificité des associations. Le second corpus des théories de la gouvernance s’intéresse en priorité à l’entreprise et considère que seules les organisations aux systèmes de gouvernance les plus efficients perdurent. Au regard de ces deux corpus, la thèse a pour objectif de rendre compte de l’émergence de la gouvernance managériale des grandes associations-gestionnaires du secteur du handicap.Du point de vue de la méthode, la thèse s’appuie sur l’étude approfondie de deux études de cas longitudinales. Les cas sélectionnés sont deux grandes associations-gestionnaires - l’ADAPEI du Rhône et l’OVE – l’une et l’autre de grande taille (budgets annuels de l’ordre de 100 ME et regroupant chacune environ 1 500 professionnels). La méthode d’analyse utilisée est celle des « monographies historiques », comportant plusieurs phases : (1) analyse des archives (environ 1 000 pages de notes sur archives), (2) entretiens semi-directifs avec les acteurs internes (43 entretiens semi-directifs, (3) entretiens complémentaires avec les partenaires (55 entretiens semi-directifs avec les pouvoirs publics, d’autres associations, etc.).Ce travail de thèse remet en question la pertinence des thèses de l’économie sociale et solidaire sur la gouvernance associative. Quelles que soient les valeurs originelles défendues par les associations étudiées, ces dernières réalisent leurs projets associatifs en militant pour la création et la gestion d’établissements de prise en charge des personnes handicapées et participent activement à la construction d’un secteur économique à part entière.Les processus de structuration et de professionnalisation du management sont engagés en interne par les instances militantes des associations, lesquels introduisent les premiers outils de gestion. Les directions générales formalisent progressivement la gouvernance des associations et participent à renforcer et à réaffirmer les projets associatifs. L’instauration de principes de gouvernance permet de lutter contre l’appropriation du pouvoir par un petit groupe de bénévoles et de mettre en œuvre une gouvernance cognitive favorisant les débats entre dirigeants autour des grandes orientations stratégiques.L’étude historique de la gouvernance des associations-gestionnaires rompt avec l’opposition défendue par l’économie sociale et solidaire entre un premier « âge d’or » reposant sur une solidarité « héroïque » de quelques militants, et le temps de l’efficience où les associations sont considérées comme de simples organisations économiques sans âme et sans morale. / The purpose of this thesis is to describe, from a sociohistorical perspective, the development of the institutional model of the large managing association in the disability sector. The thesis statement is to report on the origin and stabilisation of the governance in these entities.Managing associations are often depicted as sorts of collective actions hesitating between the ideal model of the association and the ideal model of the enterprise. Two competing and antagonistic theoretical corpora are fighting over the legitimacy of governance issues analysis. The theories of social and solidarity economy regard the association as a specific governance system in contradiction with the corporate one. According to these theories, associative governance aims to protect associations from economic and managerial approaches likely to destroy their specific character. The second corpus of governance theories, primarily focused on the enterprise, considers that the organisations with the most efficient governance systems are the only lasting ones. In the light of these two corpora, the thesis aims to report on the emergence of managerial governance in large managing associations in the disability sector.As regards the method, the thesis is based on a comprehensive analysis of two longitudinal case studies. Two managing associations – the ADAPEI du Rhône and the OVE – both of large size (annual budgets in the range of EUR 100m and gathering each about 150 professionals) – were chosen for the case studies. The analytical method, based on “historical monographs”, included several phases: (1) archive analysis (about 1,000 pages of notes on these archives); (2) semi-structured interviews conducted with internal stakeholders (43 semi-structured interviews); and (3) additional interviews conducted with partners (55 semi-structured interviews with public authorities, other associations, etc.).This thesis calls into question the relevance of the theories of social and solidarity economy when it comes to associative governance. Regardless of the original values promoted by the studied organisations, these achieve their associative projects by advocating for the establishment and management of care facilities for people with disabilities, and they actively participate in the development of a full-fledged economic sector.Management structuring and professionalization processes, deployed internally by the entities’ activist authorities, introduce the first management tools. Managing directors, who gradually formalise the governance of the associations, contribute to the strengthening and reaffirmation of associative projects. The implementation of governance principles offers better protection against the appropriation of power by a small group of volunteers, and it also allows the application of a cognitive governance, which facilitates discussions on major strategic focuses between managers.The historical study of the governance of managing associations breaks with the theories of social and solidarity economy, which support an opposition between a first “golden age”, based on a “heroic” solidarity from a few activists, and the age of efficiency, where associations are considered as simple economical organisations void of heart and morals.

This thesis describes the process of rebuilding an experimental model of a single pendulum on a cart into the double pendulum on a cart. The control algorithm in MATLAB/Simulink environment for stabilization of the pendulum in the inverse position is designed. For this purpose, LQR state feedback control was implemented. Also method for swinging the pendulum into inverse position from stable state (swing-up) was designed. Feedforward method was utilised for swing-up control. In the thesis, functionality of these algorithms is shown.

The topic of the diploma thesis BUT Area Kravi hora is a strategic study of the BUT area at Kravi hora from the previous semester to a scale of 1:200. The subject is the elaboration of the concept in order to bring together the interests of BUT and Brno city in this extraordinary territory for the benefit of both subjects. This work deals in detail with newly proposed objects in the BUT territory. A number of regulations have been issued in the territory limiting the subsequent use of the area, but the current area does not suit the existing potential of the site. The main concept was a creation of a set of buildings that will serve the University for representation and public activities, while allowing the access and use of the general public by the inhabitants of the city of Brno. The whole site will be set up in a newly-built city-wide park and other park areas that will create an attractive part of the now-inaccessible and unspoilt area connecting Veveri with Kravi hora. There will also be added additional features inspired by the existing features in the area, namely the Art Colony with ateliers, then Business Units and spacious Public Workshops. The entire Kravi hora area will be interwoven with a number of services serving both adults and children. The new proposal will also lead to the diversion of car traffic from the whole territory in order to ensure the safest relaxed movement of visitors. There will be numerous parking spaces located on the outskirts of the area. The main goal is to create a strong concept focusing on relaxation, health, education and sport, which should result in the overall opening and attractiveness of the territory.

The focus of this thesis is an architectural study of the Kraví Hora area in Brno in a 1:200 scale. The area is significant in both size and location, but has been underutilized up to this point. The objective of the thesis is to discover a solution acceptable for the city of Brno as well as BUT, whose intentions with the area differ significantly. The area has been designed to have recreational spaces of greenery. Traffic has been either largely reduced, or eliminated entirely. A wide variety of sports, eductational programs and recreational activities has been made available for visitors of all ages. The objective of the planned area is to inspire and positively motivate the study of technology and interest in science via its functional design. Exhibition areas, lecture halls, rentable workspaces for graduates, a recruitment center and general storage spaces has been designed in the area. The design of the buildings is based around the incline of the plot – they have a maximum of one extra floor over the level of the surrounding terrain. The green roof and the vertical outer layer of laminated timber is designed to provide a natural character to the structures. The predominantly horizontal area is granted an element of verticality in the form of a lookout tower.

This work deals with obtaining pedestrian information, which are captured by static, external cameras located in public, outdoor or indoor spaces. The aim is to obtain as much information as possible. Information such as gender, age and type of clothing, accessories, fashion style, or overall personality are obtained using using convolutional neural networks. One part of the work consists of creating a new dataset that captures pedestrians and includes information about the person's sex, age, and fashion style. Another part of the thesis is the design and implementation of convolutional neural networks, which classify the mentioned pedestrian characteristics. Neural networks evaluate pedestrian input images in PETA, FashionStyle14 and BUT Pedestrian Attributes datasets. Experiments performed over the PETA and FashionStyle datasets compare my results to various convolutional neural networks described in publications. Further experiments are shown on created BUT data set of pedestrian attributes.

Dans une société où nous souhaitons désormais donner du sens à notre travail, remplir une mission, les organisations à but non lucratif (OBNL) constituent de plus en plus un milieu professionnel attrayant. Cet intérêt s’est également répandu au sein de la communauté scientifique qui cherche à comprendre la particularité de ce contexte organisationnel. Certain.e.s chercheur.e.s remarquent que les conflits sont mal perçus dans ce type d’organisations qui prône la collaboration, tandis que d’autres soulignent l’omniprésence de conflits dans toutes organisations. Les concepts de face et de figuration sont souvent utilisés pour analyser le conflit organisationnel. Cependant, peu de recherches, voire aucune, adoptent ce cadre théorique pour étudier le conflit dans des OBNL. La face et la figuration étant co-construites durant l’interaction, ce mémoire s’intéresse ainsi particulièrement à ce contexte analytique « méso ». Au sein de celui-ci, il est d’ailleurs primordial de prendre en compte la dimension interculturelle qui est intrinsèque à tout milieu organisationnel, notamment à Montréal. À partir d’une étude qualitative réalisée au sein d’une organisation à but non lucratif montréalaise, ce mémoire cherche à comprendre, au moyen d’observations de réunions d’équipe et d’entrevues, la manière dont les membres d’une OBNL gèrent leur face et leur figuration lors d’interactions interculturelles. Grâce à une analyse des actes de langage, les résultats de cette recherche révèlent que les tensions sont effectivement perçues comme inappropriées, mais que les participant.e.s utilisent des stratégies de figuration pour les diminuer ou les cacher et orienter leur figuration vers des objectifs transcendants. / In a society where many workers seek to engage in meaningful, mission-centered work, non-profit organizations (NPOs) are an increasingly attractive workplace. NPOs’ focus on employee engagement, participation and collaborative practices has sometimes meant that scholars have neglected the unique challenges of managing conflicts in this organizational context. Some researchers state that conflict is viewed as inappropriate for NPOs, whereas others argue that conflict is ubiquitous in all types of organizations. Although, the concepts of face and facework are often used to examine organizational and intercultural conflicts, few if any empirical studies have analyzed conflict in NPOs using this theoretical framework. As face and facework are co-constructed in and through interaction, this thesis focuses specifically on this “meso” analytic level, while also taking into account the intercultural dimensions of interactions. Based on observations of team meetings and interviews with team members of a culturally-diverse NPO in Montreal, this thesis aims to understand how members of the organization managed their face and facework during intercultural interactions. Relying on an analysis of speech acts, the results revealed that tensions are indeed viewed as inappropriate, but that participants used facework strategies that avoided or minimized them and oriented their facework to transcendent objectives.

The analysis for the extension of the control system and proposal of controlling program for surveillance cameras and related theoretical analysis necessary for understanding problems. Proposal communication protocol to access all functions via TCP/IP communication. Subsequent protocol implementation into control program and a programmable controller. Programming application with a user interface for camera control and basic image processing. The program also represents the server for TCP/IP communication with clients over the proposed protocol. The proposed application has to fulfill high pretensions of data streaming from cameras. Extension of the existing control system of the telescope, dome and other systems. The addition of analog measurement and control of digital inputs and outputs. Furthermore, control of stepper motors to control focusers. The embedded communication protocol will be expanded of the new instruction.

The diploma thesis FFA 2016 looks at ways of communicating the Faculty of Fine Arts BUT. It offers a theoretical proposal of how to present the school to the public and also aims to initiate a discussion between the school management and its teaching staff. I’ve additionally implemented a part of the proposal in cooperation with the faculty. The thesis balances between study, analysis, implementation and opinion. It includes specific applications in form of events, visual identity suggestions, marketing and means of advertising.

This diploma thesis deals with the valuation method called analysis of the highest and best use, called HABU. In the theoretical part are explained the basic principles of the method, its parts which are: legal permissibility, physical possibility, financial feasibility and maximum productivity. In practical part this method is applied to the selected location of premises BUT on Údolní 53.