Les évolutions technologiques notamment dans la télécommunication ou le transport nécessitent des systèmes de stockage de l’énergie de plus en plus performants. Dans le cas des transports, l’utilisation d’énergie fossile est encore la plus rependu. Mais la raréfaction de ces ressources, et le réchauffement climatique en partie dû au gaz CO2 rejeté par la combustion de celle-ci a mené à une prise de conscience d’un besoin de transition énergétique. Le stockage de l’énergie sous forme électrochimique (batteries) permet de s’affranchir de ces défauts. L’un des matériaux d’électrode positive les plus utilisé pour les batteries Li-ion est le LiCoO2. Il est aujourd’hui remis en question, pour des raisons de performance, mais aussi de coût et de toxicité du cobalt. Une substitution du cobalt par d’autres métaux de transition a été testée avec succès. Le matériau LiNi1/3Co1/3Mn1/3O2 (NMC) a montré des performances électrochimiques supérieures au LiCoO2. Un autre matériau d’électrode positive en commercialisation, le matériau spinelle LiMn2O4, offre des capacités intéressantes.Les performances électrochimiques de ces matériaux peuvent être améliorées. La durée de vie de ces batteries est en partie limitée par des phénomènes aux interfaces électrode/électrolyte. Il est nécessaire d’étudier ces phénomènes encore mal compris. Lors de cette étude, nous nous intéresserons à la réactivité de surface d’un matériau modèle Li2MnO3 ; et des spinelles par une approche mêlant expérience et théorie. Notre stratégie opératoire est basée sur l’adsorption de sonde gazeuse suivit d’une étude multi-échelle sur des matériaux modèles couplant expérience et théorie.Une première étude porte sur la réactivité de surface des faces (001) des cristaux de Li2MnO3 par analyse XPS et Auger de l’adsorption de sonde SO2, ainsi que de de la modélisation de ces réactions d’adsorption. Puis une seconde étude s’intéresse au rôle du degré d’oxydation du manganèse dans la réactivité de surface avec une étude sur les spinelles. La dernière partie de la thèse porte sur l’impact des fautes d’empilement sur la réactivité de surface du matériau Li2MnO3 sous forme de poudre. / LiCoO2 from layered lithium oxide family, is the most widely used Li-ion batteries positive electrode material. To support the global demand for more efficient batteries material, much research has been performed to explore alternative materials as mixed transition metal oxides LiNi1/3Mn1/3Co1/3O2 (NMC), with a larger capacity (140 mAh.g-1 for LiCoO2 vs. 180 mAh.g-1 for NMC) and a good cyclability. Its main advantages are its lower cost and toxicity, due to the lower content in Co, as well as its higher thermal stability in the delithiated state, i.e. in the charge state of the battery. The large content in Mn at the tetravalent state, which is stable in temperature, allows to stabilize the layered structure and to postpone at higher temperatures all the reactions involved during the thermal degradation of NMC, i.e. the cationic migrations, the oxygen loss and the associated reduction of the transition metal ions. A new series of layered oxide compounds Li1+xM1-xO2, called the Li-rich, was recently shown to be very attractive as delivering exceptional reversible capacities (over 250 mAh.g-1).For these overlithiated manganese-rich compounds the redox processes were shown to involve reversibly (at least in part) the transition metal and the oxygen anion. For all these layered oxides, there is a partial dissolution of the transition metals in the electrolyte, whose rate strongly depends on the cycling conditions (temperature, potential window …) and especially on the aging and storage conditions.Within this framework, a strategy combining adsorption of gaseous probe molecules (SO2) monitored by XPS and periodic DFT calculations has been developed. At an experimental level, this methodology allows the identification of the adsorption mode and the determination of the active sites concentration. This strategy has been used with LiCoO2 and NMC material, and has shown the surface reactivity of these materials. The present work uses this strategy for studying the role of surface manganese on reactivity surface. We propose to study the material LiMn2O4 and Li2MnO3, as reference materials for respectively manganese +III/+IV and manganese +IV, to see the role of surface manganese oxidation state on layered lithium oxide surface for surface reactivity. We showed that the surface reactivity depends on the crystallographic face orientation of the material, in good agreement with experimental and theoretical studies.The surface reactivity depends on the crystallographic face in the case of LiMn2O4 crystals. The calculations of adsorption on the most stable surface show different an evolution of surface reactions. These calculations have been combining with X-ray photoelectron spectroscopy study of LiMn2O4 materials.

From the 2013 to 2015 in the Czech Republic there were several legislative changes -there are some of them: the Law of Value Added Tax, the new value of a minimum wage for employees, growing low travel costs or the European Union grant for supporting employment etc. This diploma thesis is focused on the concrete legislative changes which were important for costs and also calculation system in the company. These legislative changes are described on each examples.In each example there is compared calculation in 2013 and 2015. The whole diploma thesis is focused on the follow question: How much is calculation system of costs in some company influenced by any legislative changes?

The aim of the diploma thesis was the assessment of financial support´s influence on representative agricultural company management, the evaluation of the management structure on the grounds of discovered results and the proposal of measures leading to improvement.

This thesis evaluated the system costing in the chosen company. The two selected products were applied two methods for calculating calculation. It was recommended calculation of overhead surcharge according to purchase prices of selected products. Prices of the products were compared with the price of the competition. Finally, it was recommended measures to reduce company costs.

Using material models on the basis of the flow theory of plasticity the asymptotic behaviour of solid mechanics solutions in crack tips, interface corners etc. strongly depends on the local realized load trajectory. For incrementally proportional load paths the equations determining the asymptotic fields are very simple ones. The paper considers two-dimensional statements in the neighbourhood of an interface corner consisting of two material ranges. At a distance from the corner the finite element nodes of a regular net are established in a polar co-ordinate system together with the displacement degrees of freedom. The main idea of the presented singular and non-singular stress and deformation field calculation at interface corners characterizes an replacement of the corner neighbourhood effect to the surrounding body by introducing stiffness actions which in usual manner can be assembled together with the other element stiffness matrices to the global stiffness matrix of the body. According to this there exists an in teresting invariant stiffness independence in corner and crack neighbourhoods. The applied technique allows extensions to non-proportional local load increments simplifying the mathematical calculations for the presentation of stress and strain fields in this general case. All computations are made on modern parallel computers. Concrete examples show the advantages of the presented approach.

The thesis deals with the reporting in terms of the chosen company. The theoretical background of reporting is presented in the first part. The current state dealing in the chosen company is described in the second section of this thesis. The last part designs some possibilities of reporting in the chosen company.

Calculation of transfer prices of the individual performance means the calculation of the price of a product, service, work or other kind, expressed unit of output. Kind is usually expressed in the unit such as hours, kolograms, etc. The transfer price is a toll that is used for performance appraisals for the centers but is also used for other awards such as repair services, etc. This price is determined on the basis of precalculation. In the precalculation are listed the estimated cost of the product and the calculation shall be drawn up before the start of production, repectively at the beginning of the period. Individual performance is generally defined as the results of operations and as an external performance and internal performance. External performance are services such as goods, services or goods that are sold to consumers in the market at market prices. Internal performance are those services that are transmitted in particular within the enterprise between departments.

Business management is nowadays to a great extent information demanding. It is important to understand the environment in which the company is functioning. Almost every company possesses databases of customers, competitors, suppliers and others according to its needs. It is obvious that no company can do without the information concerning its internal activities, for instance, systems of cost management, motivational and supervisory systems. To be able to adapt to the changing environment, as well as to changes inside the company, each firm should have a carefully worked-out information system. The aim of this thesis is to suggest proper measures to improve the cost management information system of a chosen company, using the given data and practices of controlling. As the methods of research there are mostly used description, analysis and comparison.

The main object of the study is to show calculation in broader complex of economic and uneconomic branches. Calculation is related to almost all productive, economic, commercial and innovative activities. It is a relatively independent subsystem of economic information which relates very closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Strojírna Oslavany, spol. s r. o. in all fields which are influenced by the costing system. It is divided into eight parts. The first two parts are theoretical - they contain basic costing notions, components of costing system and types of costs. The following two parts are practical. These parts describe the company (provding some basic information), the company's costing system, the structure of the costing model and the manner of calculation booking. The last chapter is devoted to usage of calculation by costs and profitability control.

The aim of this dissertation is to analyse the costs and their management in the company BAEST, a.s. BAEST, a.s. is a manufacturing engineering firm with a wide production range. In this work, the costs are investigated at first from the global point of view - it is analysed their structure and development here. Further part of the work gives attention to calculations. There are calculation methods characterized here, which are used by the company, and a part of this section is setting of the planned and the final calculation and analysis of variances. Conclusion is aimed to possible production cost saving.