The objective of the thesis is to design a management accounting system for a manufacturing company operating in the construction industry. As part of the proposed system new economic and cost structure will be created and described. Furthermore, the principles of valuation of internally transfered outputs will be based on a new system of transfer prices which will help to set up an internal profit and loss analysis for each cost center. Last part of the thesis is dedicated to problematics of calculation in which cost allocation principles will be described and displayed in a form of a custom made calculation formula.

The goal of this thesis is to demonstrate why it is so difficult to find answer whether monetary policy should include asset prices into monetary rule and therefore increase financial stability. This is because monetary policy is potentially able to prevent the emergence of price bubbles. However, definition of bubbles is problematic itself, as well as identification, even ex-post. It appears that the inclusion of asset prices in monetary policy can reduce the variability of output, at the cost of increasing variability of inflation. The necessary condition is the ability to influence asset prices through monetary policy and early identification of imbalances. Furthermore, on empirical data from the Czech Republic and the USA is shown in the example of the 2008 crisis, that the central banks can use the warning signals from the market assets (eg. real estate market). But current monetary policy is not focused on financial stability. Macroprudential policy, combined with to some extent discretionary monetary policy represent a real and likely trajectory of future economic policy in the form of a new framework of care for financial stability.

The diploma thesis deals with the topic of housing cost analysis. The theoretical part of the thesis focuses on the characteristics and development of the construction and real estate market, the description of development projects and their management, the prices in the construction industry as well as the budgets of the buildings. In the practical part of the thesis, I analyze the costs of a particular development project. I set the price according to the budget, I point out possible ways of lowering this price, compiling time-charts and also the financial plans of the project.

The subject of this thesis is a study of requirements related to the creation of an approved organization for flight training (ATO), including the design of organizational structure and staffing in the conditions of the Brno University of Technology. The first part of the thesis maps relevant legislative sources and all possible types of training organizations. The next part of the thesis is focused on the selection of the appropriate type of training organization, organizational and personal integration into the structure of BUT, description of the aircraft fleet, selecting the appropriate airport and calculating the expected price of the flight hour Cessna C172S license plate OK-VUT. The conclusion of the thesis deals with the competitiveness of the created training organization and possible possibilities of expanding the provided training.

Plhal, J. Marketing sales support in B2B market. Diploma thesis. Brno: Mendel University, 2017 This diploma thesis investigate marketing sales supports, used by businessman in materiál handling market. In theoretical part are identified differences in B2B market against B2C mar-ket. I studied different pricing tools in this enviroment. Some attention is given to price making and payment management. In the practical part are evaluated selling prices of goods. Next indicators are trading margin, operating cost and businessman profit. The next step is evaluating of marketing sales supports, especially discounts and assessment of these dis-counts in link with net sales. The next step in thesis is rating payment ma-nagement with subscribers and suppliers.

The diploma thesis deals with determination of factors affecting the prices of building plots in the Czech Republic. Land prices were analysed from a microeconomic and macroeconomic point of view. Cross-sectional data were used for microeconomic analyzes, and time series compiled from quarterly data were selected for macroeconomic analysis. Macroeconomic analysis of land price developments was carried out for the Czech Republic, Germany and Austria, and the results of country analyses were then compared. The results of the microeconomic analysis were compared with other work on the same issue. The individual models were created using the least squares method in gretl. Time series for Germany and the Czech Republic were compiled for the period from the first quarter of 2005 to the last quarter of 2015, for Austria it was a period from the first quarter of 2006 to the last quarter of 2015.

Greplová Lucie. Impacts of oil shocks and other factors on the development of fuel prices in the Czech Republic. Diploma thesis. Brno: Mendel University, 2018.

Francová, J. Simplified Transfer Pricing for SME. Diploma thesis. Brno: Mendel University, 2015. In 2013 OECD has reviewed Section E on Safe Harbors in Chapter IV of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Authorities, and offered set of simplification measures that, if implemented, would ease transfer pricing processes for specific transaction or tax payer groups. Main focus of this thesis are possible simplification methods or safe harbors that could be used to ease the administrative burden for SME's and propose recommendations on use of such measures in the Czech Republic.

Detekce objektů v počítačovém vidění je složítá úloha. Velmi populární a rozšířená metoda pro detekci je využití statistických klasifikátorů a skenovacích oken. Pro učení kalsifikátorů se často používá algoritmus AdaBoost (nebo jeho modifikace), protože dosahuje vysoké úspěšnosti detekce, nízkého počtu chybných detekcí a je vhodný pro detekci v reálném čase. Implementaci detekce objektů je možné provést různými způsoby a lze využít vlastnosti konkrétní architektury, pro urychlení detekce. Pro akceleraci je možné využít grafické procesory, vícejádrové architektury, SIMD instrukce, nebo programovatelný hardware. Tato práce představuje metodu optimalizace, která vylepšuje výkon detekce objektů s ohledem na cenovou funkci zadanou uživatelem. Metoda rozděluje předem natrénovaný klasifikátor do několika různých implementací, tak aby celková cena klasifikace byla minimalizována. Metoda je verifikována na základním experimentu, kdy je klasifikátor rozdělen do předzpracovací jednotku v FPGA a do jednotky ve standardním PC.

Transfer pricing Abstract The thesis focuses on transfer pricing which falls within a scope of international taxation. The aim of the theses is to define transfer pricing, describe transfer pricing rules and to assess these rules. The first part of the theses focuses on international taxation, especially BEPS. Double tax treaties and ATAD directive are further described. The second part of the diploma theses focuses on transfer pricing from international perspective. Transfer prices are prices agreed between associated enterprises. The fundamental concept of transfer pricing is arm's length principle. The prices agreed between associated enterprises should equal to prices which would have been agreed between independent parties. The arm's length principle is included within the double tax treaties. The theses further focuses on OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, especially comparability analysis and transfer pricing methods, which are used for setting up of transfer prices. The third part of the theses focuses on transfer pricing rules from the Czech perspective. The respective rules are included within the Income Taxes Act and legally non-binding guidance, which follow the international rules. The Czech Tax Authorities increase their attention on...