This thesis discuss the phenomenon in income taxes during last decade - the flat tax. The paper analyzes historical development of income taxes and ideas of flat tax, how it worked in history and how economists elaborated different proposals of flat tax in 20th century. The main accent has concept of american economists Robert Hall and Alvin Rabushka, which is well-developed and which was the lodestar of czech tax reform in 2008. Thesis consists of analysis of their theoretical model, its effects and consequences. The comparison of czech implementation with original concept follows on some model examples of czech taxpayers. That illustrates how the implementation worked out.

This thesis presents the results of an experimental, numerical and analytical study to develop a design method to calculate punching shear resistance for a new shearhead system between tubular steel column and reinforced concrete flat slab. This shearhead system enables two of the most popular structural systems, i.e. reinforced concrete flat slab floor and steel tubular column, to be used to produce efficient structures of low cost and short construction time. This research investigates slabs without and with a service hole adjacent to the column. The new shearhead system should not only possess sufficient punching shear resistance, but should also be efficient for construction. The main methodology for this project was based on numerical finite element simulations verified by two full scale tests. These two tests were carried out in the University of Manchester's Structural Testing Laboratory. The two specimens had the same slab size, thickness and reinforcement ratio, but differed in the column shape (rectangular or circular), central reinforcement arrangement (continuous or discontinuous), shearhead position in the slab thickness and shearhead fabrication arrangement. Recorded load-deflection and load-strain relationships, crack development and critical perimeter were used for detailed validation of using the commercial finite element software ABAQUS. The validated ABAQUS model was used to conduct a comprehensive parametric study to investigate the effects of a number of design parameters, including the effect of varied column size, shearhead arm length, shearhead arm cross section, shearhead arm angle, amount of flexural reinforcement, slab thickness, shearhead positions and hole positions. The main conclusion from the parametric study was that the shearhead system could be treated as an enlarged column in normal flat slab structure. The parametric study enabled pressure distribution below the shearhead arms to be approximated for checking whether the shearhead arms would be sufficient for the enlarged column assumption to be valid. The parametric study results were also used to determine the effective depth of the flat slab and critical punching shear perimeter of the slab with and without a service hole.Using the enlarged column assumption, the punching shear resistance of all structures used in the parametric study were re-calculated using Eurocode 2 (EC2), British stand 8110 (BS8110) and American Concrete Institute code 318 (ACI 318). Comparison of calculation results using these three design methods indicates that both EC2 and BS8110 predicted very close value which reached very good agreement with the ABAQUS simulation (normally within 10%). Among these three design methods, ACI 318 was the only code that explicitly considered shearhead system. ACI 318 was not able to predict the slab critical perimeter length with good accuracy, however, its prediction of slab punching shear resistance achieved reasonably good agreement with numerical analysis results and were on the safe side. Based on these studies, a design method for calculating punching resistance of the proposed shearhead system between reinforced concrete flat slab and steel tubular column has been developed in this thesis.

Sandwich panels produced by Isolamin AB are comprised of a core, such as polyurethane or mineral wool that is attached between two steel plates. The problem that the thesis attempts to solve is whether a flat profiled sandwich panel of 1mm can withstand loads from 3-storey modular house. To solve this problem investigation in other forms of buckling behaviour will be done. This investigation will be carried out through experimentation, finite element modelling and calculations to find resistance values. Ultimately, these results will be analysed and examined and prove if the sandwich panel with 1mm steel plate is able to withstand a 3-storey modular house.

The diploma thesis focuses on the analysis and comparison of rental flats in Hradec Králové. It compares the rent of flats located in different parts of the city. The thesis deals with factors determining the monthly rental. The data obtained in the research are divided into four categories according to floor space. A price map has been compiled for each of the four categories. The findings are summarized in tables and charts and commented on in the text.

The aim of the diploma thesis submitted is preparation of project documentation for construction of new municipal authority building. The building will be situated in the center of municipality Dlha nad Kysucou. The building is divided into the municipality office and hall for social occasions. The building is detached, with partial basement and two floors. Small and large halls are situated on the ground floor. Municipality offices can be found on the first floor. Foundations of the building are formed by foundation strips of regular concrete. Wall construction system, Porotherm blocks are used for vertical structures of the building. Horizontal structures were built using celling panels Spiroll, made out of ferroconcrete. Flat single ply roof has standard order of layers.

The topic of this master thesis is the elaboration of the project documentation of the new construction of a multifunctional building of the registered office of the company. New building is situated on the land in Ružomberok in the area intended for production and warehouse function. The proposed facility represents the background for a company that is a leading supplier of spare car parts. The building consists of a three floors with a partial basement. 1.PP and the part of 1.NP are storage areas. The rest of the first overhead floor is the shop. The second floor represents the administrative part of the business. The last, third floor, has 3 corporate apartments of various inclinations. The object is based on the concrete strip foundations. The structural system uses the ceramic blocks of type Therm. The walls of the basement are made of a concrete structural system. The ceilings of the building are designed as cast-in-place reinforced slabs. Screed to fall of the flat roof is thermal insulation and the finish is made of pea gravel.

This diploma thesis aims to design a project documentation for a realization of a newbuild hotel. The building is in Sigord recreation ground, near Kokosovce village in Slovakia. The object is a detached building with three storeys and a partial basement. An entrance hall, offices, bar and a restaurant are situated on the ground floor. The hotel is on the first and the second floors. Foundations of the building are made of jamb blocks and a reinforced concrete beam foundation. Construction system is skeletal, consisting of concrete poles and reinforced concrete beams, filling and vertical constructions are made of Ytong aerated concrete blocks. Horizontal constructions are made from Spiroll precast panels, with reinforced concrete ceilings. The building is finished off with a single ply roof with a standard order of layers.

In this diploma thesis is designed a hotel with a restaurant in the recreational areaKunov,close to Senica town. It has a capacity for 50 guests. The smallest rooms are double bedrooms with at least 16 m2anda bathroom 4m2. It is four stars hotel. There are three over ground floors and a basement. On the ground floor there is a reception, toilets, a restaurant for 65 guests. There is also a kitchen and storerooms. There are 5 hotel rooms on the first floor and an office. On the second and third floors there are hotel rooms, common room, cleaning room and laundry room. On the second and third floor there is one wheelchair accessibleroom. In the basement there are utility rooms, storerooms, a workshop, a gym with locker rooms and showers. The main entrance to the building is wheelchair accessible and leads to the reception. There is also a staff entrance from the back of the building and an entrance to the garden with a hotel pool. The roof is designed as a single layer flat roof. On the grounds there are designed outside showers, toilets for men and women and a garden shelter.

The project developed in within the framework of Magister ´s studies of field M-STM is elaborated to meet customer requirements for manufacture of transformer station, which is intended for use in photovoltaic power station. Design and drawing documentation were prepared using 3D CAD System Solid Edge. Self-supporting frame of the transformer station welded from separate parts made from alu/zinc plates is in the form of a technological unit, which is equiped with electrical technology needed for safe and failure-free operation of the power station. It deals with technology of components production, including subsequent process of hard soldering and surface finishing. As the best solution was chosen processing of forming punching and using brake press. Chosen production methods are assessed not only form point of view of used technology, including the technical pitfalls associated with processing of alu/zinc plates, but also in terms of economic costs of manufacture throughout the transformer station. The forming processes are made using punching press TRUMPF TC200R, with rated shear force of 165 kN and brake press URSVIKEN Optiflex with rated compressive force 1 300 kN. Forming tools are optimally selected according to parameters of different types of parts. Finally, it compares the technical-economic aspects of production transformer station made of alu/zinc plates compared with whole-concrete construction of the station using bell-casting method.

This project places itself in the field of textile design within flat knitting textiles intended as prototypes for interactive textiles with multifunctional purposes and aesthetics. The purpose of the project is to suggest alternative design solutions towards knitted textiles in the field of sportswear that not only acts as a second skin both in terms of appearance and functionality, as well as aesthetic details once the knit interacts with a moving body. The aim of the project, but also offers visual and contrasting functions such as expandability, rigidness and stretch, as well as creating aesthetic details caused by movement of the human body. The design process was conducted in experimental knitting on both industrial and domestic knitting machines, workshops entailing the relation between the knits and the body as well as technically developing the proper bindings to work in unity. Analysis of the knits were made which led to the solely use of these bindings: rib, spacer, links links, ripple and mesh. The outcome of the projects resulted in four knitted textile prototypes, where one of them is designed as a product in the shape of a top, and the others as knitted fabrics each representing two opposing functions. The conclusion drawn in retrospect of this project that by placing opposing bindings parallel, such ripple and links links, it is possible to achieve two opposing functions as well as different visual perception within the same area of a knitted piece.