The work deals with the type of short-term financing used especially by the small and middle companies - factoring. The theoretical part deals with its history and developement, its legal framework, types of factoring, its costs, that can be compared with the other types of short-term financing mentioned in the diploma work. I tried to sum up for and against of factoring. Especially negatives are not mentioned very often. The particular example of factoring costs is solved in the practical part. The same example is booked together with the offset with the customer. Then there are suggested other possibilities of booking the factoring, that are suitable to be used.

Cíle diplomové práce jsou popsat procesy probíhající v kontejnerovém přístavním terminálu, vytvořit přehled rozhodovacích problémů vznikajících v kontejnerovém přístavním terminálu z hlediska úrovně jejich typu řízení a plánování (strategické, taktické a operativní) a formulovat vybrané rozhodovací problémy a matematicky je analyzovat.

This thesis deals with funding methods of municipalities in France. The first part of this thesis is theoretical, it introduces fundamental terms and theories, regarding funding of municipalities, problems of budget setting and components, which can form revenue side of the budget. At the beginning of the second part I introduce the structure of municipalities in France. The main objective of this thesis is detailed characterization of revenues, that these municipalities collect, and their subsequent analysis. For this reason I answer these questions: What revenue sources are collected by municipalities, what are the most important revenue sources, how individual revenue sources evolve over time, whether there is in this country the tendency to strengthen the financial autonomy of municipal authorities or rather the state tends to finance municipal authorities through subsidies. At the end of this thesis, I have compared the system of municipal financing in France and in the Czech Republic and made some recommendations, how could the Czech system be reformed.

The theme of this diploma thesis are public procurement below - threshold to delivery. The aim of the work is to evaluate the relation between openess of competition and savings of public sources. The openess of competition is measured in quantity of tenders, savings is established at the price differention, which is defined as ratio of final to original price of order. A data file containt 882 orders was good base for regress analysis, which proved the negative relation between quantity of tenders and the price differention. With every additional tender is savings of public sources higher. In the end of the thesis is assessed the analysis and according to that is there a suggestion.

Tax revenues of municipalities are about half of their total income and one of the major sources of municipal budgets. Significantly affect management of municipalities. This thesis aims to define the main assumptions and principles of tax assignment in the development of tax assignment in the Czech Republic since 1993, when it has been established a new tax system and the need to adjust the system of tax assignment. The work is focused on the novella of 2013, the reasons for its creation and its Impact assessment. The thesis includes analysis of the development of tax revenues, which indicates their importance, especially value added tax.

The diploma thesis focuses on tracing in layout by handlers between assembly lines in new plant for corporation Continental Automotive Czech Republic ltd, where boosters are produced. The theoretical part involves definitions of logistics, supply chain, material flow and handling equipment. Furthermore, methods of mathematic programming and software equipment are described, such as quadratic assignment problem, knapsack problem, travelling salesman problem from graph theory. In the practical part the situation in corporation has been analyzed and the data prepared for further examination. Then layout of plant and internal processes are evaluated and an appropriate model or concept of solution is selected. Subsequently, application in MS Excel is created with support of VBA scripts (3 kinds of layouts). The user manipulates with application followed by Solver for implementation of a new solution into practice. Finally, the models are interpreted and verified by Lingo. The focus of the thesis is the design of a layout change of a new plant including the description of tracing.

Designing 802.11 wireless networks includes two major components: selection of access points (APs) in the demand areas and assignment of radio frequencies to each AP. Coverage and capacity are some key issues when placing APs in a demand area. APs need to cover all users. A user is considered covered if the power received from its corresponding AP is greater than a given threshold. Moreover, from a capacity standpoint, APs need to provide certain minimum bandwidth to users located in the coverage area. A major challenge in designing wireless networks is the frequency assignment problem. The 802.11 wireless LANs operate in the unlicensed ISM frequency, and all APs share the same frequency. As a result, as 802.11 APs become widely deployed, they start to interfere with each other and degrade network throughput. In consequence, efficient assignment of channels becomes necessary to avoid and minimize interference. In this work, an optimal AP selection was developed by balancing traffic load. An optimization problem was formulated that minimizes heavy congestion. As a result, APs in wireless LANs will have well distributed traffic loads, which maximize the throughput of the network. The channel assignment algorithm was designed by minimizing channel interference between APs. The optimization algorithm assigns channels in such a way that minimizes co-channel and adjacent channel interference resulting in higher throughput.

Samverkansuppdraget och fritidshemmets kompletterande uppdrag är två skilda uppdrag under en gemensam skoldag, där samarbetet är huvudfokus. Syftet med studien är att utveckla kunskap om samverkansuppdraget och fritidshemmets kompletterande uppdrag ur ett grund- och fritidslärarperspektiv inom skolans organisatoriska verksamhet. För att kunna svara på syftet ställdes frågan: “Vilken förståelse har grund- och fritidslärare av samverkansuppdraget och fritidshemmets kompletterande uppdrag”. Utifrån frågeställningen utformades en enkätundersökning med kvantitativ och kvalitativ metod i bearbetning och analys av svaren. Enkäten publicerades online. Därefter mejlades den till yrkesverksamma fritids- och grundskollärare i två kommuner i Mellansverige. Med hjälp av medlemsregister från den fackliga organisationen Lärarförbundet i respektive kommun blev det totala antalet informanter för studien 34. Utifrån policy enactment teorin och professionsteorin har informanternas förståelse synliggjorts gällande yrkesgruppernas relation och samband, samt deras yrkesprofession i relation till läroplansuppdragen i verksamheterna. Utifrån det kvantitativa resultatet synliggörs att informanterna anser att fritidslärare samverkar i högre grad mellan verksamheterna till skillnad från grundskollärarna. Ytterligare visar resultatet att yrkesgruppernas inblick i respektive verksamhet är mer jämbördig till skillnad från informanternas ställningstaganden om verksamheternas samverkan. I det kvalitativa resultatet lyfts vikten av att delta i varandras verksamheter då det skapar möjligheter för samverkan under den gemensamma skoldagen. Dessutom visas att informanterna uppfattar varandras verksamheter utifrån de olika praktiska och teoretiska arbetssätt de tillämpar. Slutligen lyfts ett eftersträvansvärt helhetsperspektiv som gynnar elevernas lärande och utveckling utifrån läroplansuppdragen. Slutsatsen visar att yrkesgrupperna inte alltid arbetar utifrån läroplanens mål om samverkansuppdraget och fritidshemmets kompletterande uppdrag, däremot kan det innebära att de har förståelse för vikten av det.

One of causes of increased latency service over the whole IMS network can be unbalanced SIP (Session Initiation Protocol) signalling traffic through CSCF (Call Session Control Function). This thesis is devoted to the proposal of weight-based load balancing algorithm which can be used for the S-CSCF assignment performed by I-CSCF during the initial registration procedure of subscribers over the IMS architecture. The designed mechanism is implemented and evaluated in the mathematical model of IMS subsystem based on single servers with FIFO queues with the unlimited capacity in the numerical computing environment - Matlab. Two test-cases with different performance conditions of available S-CSCFs are described. The influence of measured latency affected by performance of other nodes (e.g. P-CSCF, I-CSCF, HSS, etc.) is minimized. Each of simulated test-cases is measured with various service times of SCSCFs and inter-arrival times. The obtained results of designed algorithm are compared with well-known selection algorithm – the round-robin algorithm. It is shown that new selection mechanism improved the service latency of whole IMS network. The possible weakness of the designed weight-based algorithm is sensitivity to traffic model over the modelled IMS architecture.

Reading aloud is considered an important part of child development yet there are still many children who come to school with limited experience of being read to at home. Research has shown that a contributing factor as to why children have limited experience with reading aloud, linking it to their socio-economic background. In this study, I have therefore decided to investigate if teachers in primary schools feel that they need to have compulsory assignments to reduce disparities in terms of students' experiences of reading aloud at home and how they work to compensate for the lack of reading aloud. In this study, I used three semi-structured interviews where three respondents participated to create an understanding of the issues of this study. The study shows that all teachers read aloud for a series of different reasons. Respondents are well aware of the school's compensatory mission and feel that it is their duty to make up for the lack of reading aloud. / Högläsning anses vara en viktig del av barns utveckling ändå kommer många barn till skolan med begränsad erfarenhet av högläsning i hemmet. Forskning har visat att en bidragande orsak till elever varierade omfattning av högläsning i hemmet kan kopplas till deras socioekonomiska bakgrund. I denna studie har jag därför valt att undersöka om verksamma lärare på lågstadiet anser att de har ett kompensatoriskt uppdrag i att utjämna skillnader vad det gäller elevernas erfarenheter av högläsning i hemmet och hur de då arbetar för att kompensera bristen av högläsning. I denna studie använde jag mig av tre semistrukturerade intervjuer där tre respondenter medverkade för att skapa en förståelse angående de frågeställningar och det syfte denna studie har. Studien visar att samtliga lärare högläser om än i varierad utsträckning i ett kompenserande syfte. Respondenterna är väl medvetna om skolans kompensatoriska uppdrag och de anser att det är deras skyldighet att kompensera för bristen av högläsning.