Les charges réelles d'applications sont souvent dynamiques. Ainsi, le dimensionnement statique de ressources est voué soit au gaspillage, s'il est basé sur une estimation du pire scénario, soit à la dégradation de performance, s'il est basé sur la charge moyenne. Grâce au modèle du cloud computing, les ressources peuvent être allouées à la demande et le dimensionnement adapté à la variation de la charge. Cependant, après avoir exploré les travaux existants, nous avons trouvé que la plupart des outils d'élasticité sont trop génériques et ne parviennent pas à répondre aux besoins spécifiques d'applications particulières. Dans le cadre de ce travail, nous utilisons des boucles autonomiques et diverses techniques d'élasticité afin de rendre élastiques différents types d'applications, à savoir un service de consolidation, un intergiciel de messagerie et une plateforme de traitement de données en temps-réel. Ces solutions élastiques ont été réalisées à partir d'applications libres et leur évaluation montre qu'ils permettent d'économiser les ressources utilisées avec un surcoût minimal. / Real world workloads are often dynamic. This makes the static scaling of resourcesfatally result in either the waste of resources, if it is based on the estimatedworst case scenario, or the degradation of performance if it is based on the averageworkload. Thanks to the cloud computing model, resources can be provisioned ondemand and scaling can be adapted to the variations of the workload thus achievingelasticity. However, after exploring the existing works, we find that most elasticityframeworks are too generic and fail to meet the specific needs of particularapplications. In this work, we use autonomic loops along with various elasticitytechniques in order to render different types of applications elastic, namelya consolidation service, message-oriented middleware and a stream processingplatform. These elastic solutions have been implemented based on open-sourceapplications and their evaluation shows that they enable resources’ economy withminimal overhead.

The objective of this diploma thesis is to describe possible land consolidation in the cadastral area of Dřiteň. The emphasis has been put on the steps enabling a proper access to the property, then the steps to avoid erosion, the steps to create and preserve natural environment as well as the water management in the area. In addition, this thesis deals with the record of the rights and it proposes a new organizational design of the property for its owners. The outcome of this thesis is presented both in written and in graphic form. The data has been processed by the ArcGIS programme.

The recent upsurge in the number of take-over bids in British Columbia and in England has revealed several problems of control. These resulted in legislation in British Columbia and a system of voluntary self-control by the institutions involved in England. The object of this paper is to examine the adequacy of control in some important aspects of take-over bids. As a background to discussion, two bids which disturbed the financial and legal communities in England are described. Some of the problems which were illustrated during the course of these bids are isolated and examined. These include the directors' powers when reacting to a take-over offer, disclosure of information, equality of treatment for shareholders, the role of financial advisers, and the position of minority shareholders after the completion of a bid. It will be seen that two different methods of control operate in British Columbia and in England. In British Columbia, the Securities Act 1967 contains provisions relevant to take-overs, and is administered by the Securities Commission. In England the situation is more complex. Legislative provisions are contained in the Licensed Dealers (Conduct of Business) Rules, but more significant control is exercised by the Take-over Panel who administer the City Code on Take-overs and Mergers, 1969, a voluntary system of self-control. In both jurisdictions the common law plays an important role. The strengths and weaknesses of the two systems and their effect on the problems under discussion are noted. The Securities Commission has wide investigatory and legal powers, but the rules are somewhat inflexible and as the Commission is understaffed it cannot give the attention necessary to problems which may arise. The Take-over Code contains excellent rules, which may be easily adjusted to take account of changes in commercial circumstances, but the Panel suffers from a lack of legal powers. It is discovered that shareholders in each jurisdiction have common problems of access to information and enforcement of the rules. In those areas in which the common law is the controlling influence, there is uncertainty as to the rights of shareholders and the extent to which they may be affected by a resolution of the company in general meeting. It is suggested that the problems which are revealed by an examination of recent bids can best be approached through a procedure which combines the best and eliminates the worst facets of the present systems in British Columbia and in England. It is therefore recommended that a Take-over Commission be established in each jurisdiction under the Securities Act and the Companies Act respectively, having supervisory, investigatory and legal powers. Flexibility is maintained by enabling a committee of experts to draw up and continually revise the rules pertaining to take-overs. / Law, Peter A. Allard School of / Graduate

The master’s thesis aims to evaluate the existence of the financial synergistic effect concerning consolidating companies in the construction industry area. For this purpose three appropriate financial indicators, which are to be calculated separately for the parent company and the concern, will be proposed. The subsequent comparison of these values will enable us to determine if the positive financial synergistic effects were achieved in the researched area.

The master’s thesis deals with the subject of consolidated financial statement of group TOS VARNSDORF with the main focus on evaluation of economic influence caused by consolidation group expansion. First part of the master’s thesis concerns with definition of consolidation and therefore represents basics for the following practical application. Subsequently, the actual economic situation of the concern is analysed, consolidation of financial statements is accomplished by appropriate consolidation methods and afterwards, the final assessment of achieved impact is executed.

The diploma thesis deals with consolidated financial statements. In the thesis, a change of consolidation method is performed for chosen entity, followed by drawing up the new consolidated financial statements. The effect of changing consolidation method is evaluated.

La gestion coordonnée de la logistique en contexte urbain est complexe. La mutualisation est une pratique considérée par les parties prenantes comme potentiellement source de performance de la logistique urbaine. Plusieurs expériences de mutualisation urbaine ont néanmoins échoué. Ce travail de thèse vise à appréhender les antécédents à l’adoption de la mutualisation urbaine en tant que facteurs explicatifs.La première partie propose une revue de la littérature sur le champ de recherche. Le chapitre 1 présente les problématiques de la logistique urbaine et de la mutualisation urbaine. Le chapitre 2 définit la notion de mutualisation urbaine en tant qu’innovation interorganisationnelle qui mène à la formulation de trois propositions de recherche. Le chapitre 3 porte sur l’identification et la mesure de l’influence des antécédents à l’adoption d’une innovation interorganisationnelle. Le recours à la théorie de la diffusion des innovations appliqué à l’adoption de l’innovation organisationnelle et interorganisationnelle mène à la formulation de dix propositions de recherche. La seconde partie porte sur l’étude empirique. La démarche méthodologique est développée dans le chapitre 4. Le chapitre 5 présente les cinq études de cas multiples réalisées sur des centres de consolidation urbains. Le chapitre 6 présente les principaux résultats obtenus au travers des entretiens exploratoires. Neuf antécédents à l’adoption de la mutualisation urbaine ont été validés : l’avantage relatif, la compatibilité, la possibilité de tester, l’observabilité, le caractère volontaire de l’utilisation, le risque perçu, la confiance, le pouvoir des partenaires et l’influence des acteurs publics. / The coordinated management of logistics in an urban context is complex. Pooling is a practice considered by stakeholders as a potential source of urban logistics performance. Several experiences of urban pooling have failed. This research aims to understand the antecedents to the adoption of urban pooling as explanatory factors.The first part of the thesis proposes a literature review of the research fields. Chapter 1 highlights the challenges and issues of urban logistics and urban pooling. Chapter 2 defines the notion of urban pooling as an inter-organizational innovation. This leads to the formulation of three research proposals. Chapter 3 presents the identification and measurement of the antecedents’ influence on the adoption of an inter-organizational innovation. The use of the Diffusion of Innovations Theory applied to the adoption of organizational and inter-organizational innovations leads to the formulation of ten research proposals. The second part presents the empirical study. The methodology approach is developed in Chapter 4. Chapter 5 shows the five multiple case studies of urban consolidation centers. Nine antecedents to the adoption of urban pooling are validated: relative advantage, compatibility, testability, observability, voluntariness of use, perceived risk, trust, power of partners and public stakeholders’ influence.

This master's thesis deals with the full method of consolidation according to czech accounting legislation and IFRS. The theoretical part is devoted to the importance and legislation of the consolidated financial statements, basic concepts like the degree of influence, a consolidation group or parent´s company and it is devoted to the methods of consolidation especially to the full method. The practical part is focused on the aplication of full method of consolidation in company TESLA Holding a.s. and its subsidiaries at 2007 - 2012.

The master's thesis focuses on the issue of consolidated financial statement. The first part of the master's thesis contains the theoretical basis for the preparation of the consolidated financial statements. Subsequently, the theoretical knowledge is applied to the practical part of the master's thesis, which deals with opportunity of expansion of the consolidation group and afterwards, there is the evaluatoin of financial situation of the new concern.

This diploma thesis deals with the consolidated financial statements. The thesis includes theoretical basis for the preparation of consolidated financial statements, the individual process steps consolidation methods and evaluation approach. Then theoretical knowledge is applied in preparing the consolidated financial statements of the chosen company.