This diploma thesis deals with an analysis of value added tax (VAT) development in the European Union from two points of view -- from the point of view of legislation development and from the point of view of development of true indicators. My goal was to find out, if the tax systems in the member states of the EU in the period from 1995 to 2010 became closer due to harmonization. In the first part, I try to explain the main principle of VAT and also how this tax works. In the following chapter I focus on the development of legislation concerning VAT in the EU from year 1995 to year 2013. Development of true figures (such as reduced VAT rates, standard rates, implicit tax rates on consumption, and value added tax-to-GDP ratio) is essential for achieving the goal. I devoted chapter three to this topic. In the last part of my work I find out (using statistical software Statgraphics), if the above mentioned figures became approximate or not.

The subject of this diploma thesis is to analyze the system of taxation of alcoholic beverages in the Scandinavian countries. The main aim of this thesis is to compare the taxation of alcoholic beverages in the Nordic countries with taxation in the rest of the European Union. The first part is theoretical and focuses on defining the concepts of tax competition, tax harmonization and coordination. It also includes harmonization of excise duties on alcoholic beverages based on the Directives of the European Union. The second part relates to the consumption of alcoholic beverages and deals with the historical aspect, changes in consumption patterns and the level of consumption in the Nordic countries. The third part deals with the taxation of alcoholic beverages, its development and differences in the Nordic countries compared with other countries of the European Union. In the second and the third part is carried out data analysis through statistical hypothesis testing and calculation of the coefficient of variation. The fourth part contains the evaluation. The thesis is peformed using descriptive, research, analytical and comparative methods and methods of mathematical statistics. The main outcome of this thesis is the finding that in all kinds of examined alcohol except spirits there is a different (for still wine and intermediate products even very different) level of taxation in the Nordic countries and other countries of the European Union.

O presente trabalho teve por objetivos propor um método alternativo para testar a contribuição de cada genótipo, local e ano para a interação genótipos × locais × anos por meio de um teste F, em dados provenientes de experimentos agronômicos e implementar uma rotina computacional para a realização da análise de dados, mediante a contribuição de cada genótipo, local e ano para a interação. O estudo avalia treze genótipos e nove ambientes (combinação de três locais e três anos). Simulou-se as somas de quadrados das fatias horizontais (genótipos), verticais (locais) e frontais (anos) do arranjo de três entradas de interação genótipos × locais × anos (G×L×A) gerando 500, 1000 e 5000 experimentos para verificar a distribuição empírica. Os resultados indicaram um ajuste à distribuição qui-quadrado não-central para as fatias horizontais, verticais e frontais do arranjo de três entradas de interação G×L×A, verificados também pelo teste de Kolmogorov-Smirnov e o gráfico QQplot. Na aplicação do teste F proposto, identificou-se os genótipos, locais e anos que contribuem mais para a interação genótipos × locais × anos, sendo de fácil aplicação e interpretação. / The present study objectives is to demonstrate an alternative method for test factor con- tribution on a triple interaction system segregating environment effects (locations × years) and genotypes effect. The analysis consists of two parts: (1) a F test, applied in agronomical experiments for means calculation; and (2) the implementation of a computer routine for simulating experiments and check results with the proposed method. The triple interaction (genotypes × locations × years) was studied in thirteen genotypes and nine environments (a combination of three locations and three years), in a block design with three repetitions. The sum of squares within horizontal slices (genotypes), vertical slices (locations) and frontal slices (years) of three way array the genotypes × locations × years (G×L×A) were simulated, generating 500, 1000 and 5000 experiments to test the empirical distribution. The results indicates a non-central chi-squared distribution for horizontal, vertical and frontal slices in the three way array G×L×A, also was tested using the Kolmogorov-Smirnov test and QQplot plot. The application of F test identified the genotypes, locations and years showing the relative contribution of these factors for the triple interaction (genotypes × locations × years), getting an easy routine and fast interpretation method.

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O presente trabalho teve por objetivos propor um método para testar a contribuição de cada genótipo e ambiente para a interação genótipos X ambientes em ensaios multi-ambientais através de um teste F e implementar uma rotina computacional para a realização da análise de dados segundo o teste proposto. O estudo avalia quatro conjuntos de dados, cada um com diferentes números de genótipos dentro de ambientes com quatro blocos. Para um dos conjuntos, simulou-se as somas de quadrados das linhas (genótipos) e colunas (ambientes) da matriz de interação genótipos X ambientes (GE) gerando 500, 5000 e 10000 experimentos para verificar a distribuição empírica. Os resultados indicaram um ajuste à distribuição qui-quadrado não-central para as linhas e colunas da matriz de interação GE, verificados também pelo teste de Kolmogorov-Smirnov e o gráfico QQplot. Na aplicação do teste F proposto aos quatro conjuntos de dados, identificou-se os genótipos e ambientes que contribuiram mais para a interação genótipos X ambientes. Dessa forma, os melhoristas podem selecionar bons genótipos e ambientes nos seus estudos. / The objective of the present work was to propose a method for testing the con- tribution of each element in a genotypes X environments interaction using multi-environment analyses by means of an F test and implementation of a computational routine to analyze the data according to the test proposed. The study evaluated four data sets, each with a di®erent number of genotypes and environments, in a block design with four repetitions. In one group, the sum of squares within rows (genotypes) and columns (environments) of the genotypes X environments (GE) matrix was simulated, generating 500, 5000 and 10000 experiments to verify the empirical distribution. Results indicate a non-central chi-squared distribution for rows and columns of the GE interaction matrix, which was also verified by the Kolmogorov-Smirnov test and QQplot graph. Application of the F test to the four data sets identified the genotypes and environments that contributed the most to the genotypes X environments interaction. In this way, geneticists can select good genotypes and environments in their studies.

O presente trabalho teve por objetivos propor um método para testar a contribuição de cada genótipo e ambiente para a interação genótipos X ambientes em ensaios multi-ambientais através de um teste F e implementar uma rotina computacional para a realização da análise de dados segundo o teste proposto. O estudo avalia quatro conjuntos de dados, cada um com diferentes números de genótipos dentro de ambientes com quatro blocos. Para um dos conjuntos, simulou-se as somas de quadrados das linhas (genótipos) e colunas (ambientes) da matriz de interação genótipos X ambientes (GE) gerando 500, 5000 e 10000 experimentos para verificar a distribuição empírica. Os resultados indicaram um ajuste à distribuição qui-quadrado não-central para as linhas e colunas da matriz de interação GE, verificados também pelo teste de Kolmogorov-Smirnov e o gráfico QQplot. Na aplicação do teste F proposto aos quatro conjuntos de dados, identificou-se os genótipos e ambientes que contribuiram mais para a interação genótipos X ambientes. Dessa forma, os melhoristas podem selecionar bons genótipos e ambientes nos seus estudos. / The objective of the present work was to propose a method for testing the con- tribution of each element in a genotypes X environments interaction using multi-environment analyses by means of an F test and implementation of a computational routine to analyze the data according to the test proposed. The study evaluated four data sets, each with a di®erent number of genotypes and environments, in a block design with four repetitions. In one group, the sum of squares within rows (genotypes) and columns (environments) of the genotypes X environments (GE) matrix was simulated, generating 500, 5000 and 10000 experiments to verify the empirical distribution. Results indicate a non-central chi-squared distribution for rows and columns of the GE interaction matrix, which was also verified by the Kolmogorov-Smirnov test and QQplot graph. Application of the F test to the four data sets identified the genotypes and environments that contributed the most to the genotypes X environments interaction. In this way, geneticists can select good genotypes and environments in their studies.

ITC/USA 2015 Conference Proceedings / The Fifty-First Annual International Telemetering Conference and Technical Exhibition / October 26-29, 2015 / Bally's Hotel & Convention Center, Las Vegas, NV / Over the past several years DoD imposed constraints on test deliverables, requiring objective measures of test results, i.e., statistically defensible test and evaluation (SDT&E) methods and results. These constraints force the tester to employ statistical hypotheses, analyses and perhaps modeling to assess test results objectively, i.e., based on statistical metrics, probability of confidence and logical inference to supplement rather than rely solely on expertise, which is too subjective. Experts often disagree on interpretation. Numbers, although interpretable, are less variable than opinion. Logic, statistical inference and belief are the bases of testable, repeatable and refutable hypothesis and analyses. In this paper we apply linear regression modeling and analysis of variance (ANOVA) to time-space position information (TSPI) to determine if a telemetry (TM) antenna control unit (ACU) under test (AUT) tracks statistically, thus as efficiently, in C-band while receiving both C- and S-band signals. Together, regression and ANOVA compose a method known as analysis of covariance (ANCOVA). In this, the second of three papers, we use data from a range test, but make no reference to the systems under test, nor to causes of error. The intent is to present examples of tools and techniques useful for SDT&E methodologies in testing.

ITC/USA 2015 Conference Proceedings / The Fifty-First Annual International Telemetering Conference and Technical Exhibition / October 26-29, 2015 / Bally's Hotel & Convention Center, Las Vegas, NV / Over the past several years DoD imposed constraints on test deliverables, requiring objective measures of test results, i.e., statistically defensible test and evaluation (SDT&E) methods and results. These constraints force testers to employ statistical hypotheses, analyses and modeling to assess test results objectively, i.e., based on statistical metrics, analytical methods, probability of confidence complemented by, rather than solely on expertise, which is too subjective. In this and companion papers we discuss methods of objectifying testing. We employ an earth coordinate model and statistical modeling of telemetry (TM) tracking antenna employing time-space position information (TSPI) and derived statistical measures for tracking-error and auto-tracking mode. Test data were statistically analyzed via analysis of covariance (ANCOVA) which revealed that the antenna control unit (ACU) under test (AUT) does not track statistically identically, nor as practically or efficiently in C-band while receiving data carriers in both S- and C-bands. The conclusions of this paper add support to that hypothesis. In this third of three papers we use data from a range test, but make no reference to the systems under test as the purpose of this paper is to present an example of tools useful for employing a SDT&E methodology.

Title: Diagnosis of selected competencies of track and field coach of youth Objectives: The main aim of the thesis is to diagnose selected competences of a coach of youth athletics and to verify the hypothesis about the connection between performance and the aspiration of coaches. Methods: The thesis used qualitative methods of research and psychological testing. The qualitative methods used were testing, observation and research. Psychological testing was in the form of TATSO test. Finally, the statistical method F-test was used Results: The results of the work will be a useful source of information for the Czech Athletic Association in the development of curricula for trainers and will also be an indicator for athletic clubs, which organize youth trainers. Keywords: Athletics, coach of youth, coach competencies, TATSO test, F-test, ČAS, Czech Athletic Association, aspiration, level of aspiration

В работе были определены детерминанты, формирующие прибыль банков разных форм собственности, степени их воздействия на прибыль, получаемую банками, а также определены специфические особенности деятельности государственных банков. / The paper identifies the determinants that form the profit of banks of different ownership forms, the degree of their impact on the profit received by banks, as well as the definition of specific features in the activities of state banks.