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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
641

Técnica de agrupamento na seleção de modelos de regressão não lineares para descrição do acúmulo de matéria seca em plantas de alho / Clustering technique for selection of nonlinear regression models for the description of dry matter accumulation of garlic plants

Puiatti, Guilherme Alves 19 February 2014 (has links)
Made available in DSpace on 2015-03-26T13:32:21Z (GMT). No. of bitstreams: 1 texto completo.pdf: 413082 bytes, checksum: dce64ad6522bcef86a27726ef7bb664c (MD5) Previous issue date: 2014-02-19 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Studies of genetic divergence between individuals or populations of plants and its growth path are of great importance in improvement programs, being essential for an appropriate handling through relevant information. Cluster analysis and regression models are techniques largely employed for such. The objective of this study was to identify and to group nonlinear regression models that best describe the dry matter accumulation of garlic plants over time (60, 90, 120 and 150 days after planting). 15 garlic accessions belonging to the Vegetable Germplasm Bank of Universidade Federal de Viçosa (BGH/UFV) were selected. The following nonlinear regression models were adjusted for each one of the accesses: Brody, Gompertz, Logistic, Mitscherlich and von Bertalanffy. The fit quality of the models was measured by the determination coefficient ( R 2 ); mean squared error ( MSE ); mean absolute deviation of the error ( DMA ); Akaike information criterion ( AIC ); and Bayesian information criterion ( BIC ).Then, for each access, the models were submitted the grouping analysis, with the appraisers of fit quality used as variables, using the UPGMA algorithm, the Mahalanobis distance as dissimilarity measure, and Mojena's method to obtain the number of groups. The adjusted models for each access were again grouped following the same criterion, but using the parameters with biological interpretation as variables, and the results of the different clustering analysis were then confronted. Comparing the results, it was observed that the Gompertz, Logistic and von Bertalanffy models presented better results, and they had close results in fit quality and estimates of the parameters. These three models, especially the Logistic, were efficient for the description of dry matter accumulation of garlic plants. / Estudos de divergência genética entre indivíduos ou populações de plantas e sua trajetória de crescimento são de grande importância em programas de melhoramento, sendo essenciais para a obtenção de informações relevantes para um manejo adequado das plantas. Das técnicas empregadas para tal, a análise de agrupamento e modelos de regressão são amplamente utilizados. Assim, o objetivo deste estudo foi identificar e agrupar modelos de regressão não linear que melhor se ajustam na descrição do acúmulo de matéria seca total da planta do alho ao longo do tempo (60, 90, 120 e 150 dias após plantio). Foram utilizados 15 acessos de alho pertencentes ao Banco de Germoplasma de Hortaliças da Universidade Federal de Viçosa (BGH/UFV). Os modelos de regressão não linear ajustados para cada um dos acessos foram: Brody, Gompertz, Logístico, Mitscherlich e von Bertalanffy. A qualidade de ajuste dos modelos foi determinada pelo coeficiente de determinação ( R 2 ); quadrado médio do resíduo ( QMR ); desvio médio absoluto dos resíduos ( DMA ); critério de informação de Akaike ( AIC ); e critério de informação Bayesiano ( BIC ). Então, para cada acesso, os modelos foram submetidos a análise de agrupamento, com os avaliadores de qualidade de ajuste considerados como variáveis, utilizando o algoritmo UPGMA, a distância generalizada de Mahalanobis como medida de dissimilaridade, e número de grupos determinado pelo método de Mojena. Depois, os modelos ajustados para cada acesso foram novamente agrupados seguindo o mesmo critério, mas utilizando os parâmetros com interpretação biológica como variáveis, e os resultados dos diferentes agrupamentos foram então confrontados. Comparando os resultados dos agrupamentos, observou-se que os modelos Gompertz, Logístico, e von Bertalanffy apresentaram melhores resultados quanto aos avaliadores de qualidade de ajuste, e tiveram resultados próximos quanto a estes e quanto as estimativas dos parâmetros. Estes três modelos se mostraram eficientes para descrição de matéria seca total da planta em acessos de alho, especialmente o modelo Logístico.
642

Sustainability Performance of National Bio-Economies

Biber-Freudenberger, Lisa, Basukala, Amit Kumar, Bruckner, Martin, Börner, Jan January 2018 (has links) (PDF)
An increasing number of countries develop bio-economy strategies to promote a stronger reliance on the efficient use of renewable biological resources in order to meet multiple sustainability challenges. At the global scale, however, bio-economies are diverse, with sectors such as agriculture, forestry, energy, chemicals, pharmaceuticals, as well as science and education. In this study, we developed a typology of bio-economies based on country-specific characteristics, and describe five different bio-economy types with varying degrees of importance in the primary and the high-tech sector. We also matched the bio-economy types against the foci of their bio-economy strategies and evaluated their sustainability performance. Overall, high-tech bio-economies seem to be more diversified in terms of their policy strategies while the policies of those relying on the primary sector are focused on bioenergy and high-tech industries. In terms of sustainability performance, indicators suggest that diversified high-tech economies have experienced a slight sustainability improvement, especially in terms of resource consumption. Footprints remain, however, at the highest levels compared to all other bio-economy types with large amounts of resources and raw materials being imported from other countries. These results highlight the necessity of developed high-tech bio-economies to further decrease their environmental footprint domestically and internationally, and the importance of biotechnology innovation transfer after critical and comprehensive sustainability assessments.
643

[en] THE WORKING CAPITAL MANAGEMENT IN SMALL AND MEDIUM INDUSTRIES / [pt] O GERENCIAMENTO DO CAPITAL DE GIRO EM PEQUENAS E MÉDIAS INDÚSTRIAS

NARA LISSIA KATSUKI GIRALDI 12 May 2009 (has links)
[pt] Esta dissertação analisa o perfil de pequenas e médias indústrias do Rio de Janeiro e São Paulo na administração do capital de giro. Para tanto, foi conduzida uma pesquisa de campo com questionário estruturado para uma amostra significativa destes dois estados. A pesquisa visava identificar comportamentos padrão na utilização de 7 ferramentas de administração de capital de giro selecionadas, além de delinear grupos de empresas com características e condutas semelhantes. O resultado obtido por tal pesquisa foi a identificação de quatro grupos distintos de empresa com relação ao gerenciamento do capital de giro: empresas com foco na gestão do crédito, empresas com foco na gestão financeira, empresas com foco na gestão de estoques e empresas sem foco específico na gestão do capital de giro. Adicionalmente, foram confirmadas semelhanças de comportamento frente a condições parecidas a que as empresas são submetidas. / [en] This essay analyses the outline of small and medium industries in Rio de Janeiro and São Paulo on working capital management. With this purpose, a survey using structured questionnaire was conducted in a valid sample of those two states. The research intended to identify patterns on the usage of 7 selected working capital management routines and beside that categorize groups of firms with similar characteristics and behavior. The results obtained with the research was the identification of four different types of companies with regard to their working capital management routines: firms focused upon credit management, firms focused upon cash management, firms focused upon stock management and firms with no focus on any specific working capital management routine. In addition, similarities in behavior among firms were confirmed when they were put through similar conditions.
644

Posouzení finančního zdraví vybrané skupiny podniků / The evaluation of finantial health of selected group of czech companies

KOSÍKOVÁ, Petra January 2016 (has links)
The main aim of this study was to evaluate the financial health of a selected group of compa-nies from the construction sector in 2014. The evaluation was conducted on a sample of 500 companies. This sample was initially evaluated through selected bankruptcy models. Followed by a comprehensive evaluation of the sample with using the factor and cluster analysis. Its out-come was the distribution of a sample of companies in the recommended number of clusters on the basis of similarities. For individual clusters of firms they were then created their character-istics and their assistance as well as an overall assessment of a sample of companies.
645

Investigação de mudanças na qualidade das águas subterrâneas do Baixo Acaraú em decorrência do manejo da irrigação / Investigation of changes in groundwater quality in the baixo Acarau result of irrigation management

Luna, Nayara Rochelli de Sousa January 2012 (has links)
LUNA, Nayara Rochelli de Sousa. Investigação de mudanças na qualidade das águas subterrâneas do Baixo Acaraú em decorrência do manejo da irrigação. 2012. 88 f. Dissertação (Mestrado em engenharia agrícola)- Universidade Federal do Ceará, Fortaleza-CE, 2012. / Submitted by Elineudson Ribeiro (elineudsonr@gmail.com) on 2016-06-24T19:40:35Z No. of bitstreams: 1 2012_dis_nrsluna.pdf: 2155981 bytes, checksum: faa97feb9f2f2ae2837c8f4f88db4874 (MD5) / Approved for entry into archive by José Jairo Viana de Sousa (jairo@ufc.br) on 2016-07-04T23:31:37Z (GMT) No. of bitstreams: 1 2012_dis_nrsluna.pdf: 2155981 bytes, checksum: faa97feb9f2f2ae2837c8f4f88db4874 (MD5) / Made available in DSpace on 2016-07-04T23:31:37Z (GMT). No. of bitstreams: 1 2012_dis_nrsluna.pdf: 2155981 bytes, checksum: faa97feb9f2f2ae2837c8f4f88db4874 (MD5) Previous issue date: 2012 / Irrigation is currently an important component in the development of agriculture, not only in arid and semiarid regions, but also in other regions, providing the balance of production and avoiding the possible interference caused by the occasional lack of water. Irrigated agriculture has increased the productivity of crops, but the return flows of irrigation are a main contributor in the degradation of water resources (surface and groundwater). This research was conducted aiming to identify the inference of irrigation management and climate seasonality in soil and water resources of form a quantitative and qualitative of Irrigation District Baixo Acaraú – DIBAU, Ceará. The study was conducted with data from water collected in nine shallow wells, six (6) inserted in the irrigated area and three (3) outside irrigated area of DIBAU. Water samples were collected monthly during the August/10 July/11, totaling 12 sampling campaigns. The chemical analyses were performed at the Laboratory of Soil and Water Embrapa agribusiness Tropical. The attributes analyzed in the water were: pH, electrical conductivity (EC), Ca2+, Mg2+, Na+, K+, HCO3 -, Cl-, NH4 +, NO3 - and Sodium Adsorption Ratio (SAR). Soil samples were taken in (2) points, one batch area irrigated and the other in an uncultivated area. Both samples were collected the dry and rainy periods, each 50 cm depth from the surface to the zone of saturation of water table. To check the similarity of water quality was employed the statistical technique of multivariate analysis (cluster analysis) processed in SPSS 16.0. The classification of the chemical quality of water was performed by using the Piper diagram software QUALIGRAF (FUNCEME, 2009). According to the results of the water wells investigated were grouped without presenting geographical continuity, forming two distinct groups for the two seasons. The highest values of cations (Ca2+, Mg2+, Na+ and K+) were recorded in the waters of wells P1, P8 and P9. The soil texture was the determining factor for the reduction of sodium, chloride and nitrate in the soil profile of irrigated area according to the deeper layers. There was an increase in levels of nitrate in water from wells affected by agricultural practices (P5 and P7). These concentrations exceeded the maximum allowed limits by Resolution 357/2005 and by Ordinance 518/2004 for human consumption in certain months of collected. Groundwater the DIBAU were predominantly classified as chlorinated sodium. / A irrigação é atualmente uma componente importante no desenvolvimento da agricultura, não somente nas regiões áridas e semiáridas, mas também em outras regiões, proporcionando o equilíbrio da produção e evitando as possíveis interferências ocasionais provocadas pela falta de água. A agricultura irrigada tem aumentado à produtividade das culturas, mas o retorno dos fluxos de irrigação é um dos principais contribuintes na degradação das águas superficiais e subterrâneas. Esta pesquisa foi desenvolvida objetivando identificar a inferência do manejo da irrigação e da sazonalidade climática nos recursos solo e água de forma quantitativa e qualitativa do Distrito de Irrigação Baixo Acaraú – DIBAU, Ceará. O estudo foi desenvolvido com dados de águas coletadas em nove poços rasos, sendo seis inseridos na área irrigada e três fora da área útil do DIBAU. As coletas de água foram realizadas mensalmente durante o período de Agosto/10 a Julho/11, totalizando 12 campanhas de coletas. As análises químicas foram realizadas no Laboratório de Solo e Água da EMBRAPA Agroindústria Tropical. Os atributos analisados na água foram: pH, CEa, Ca2+, Mg2+, Na+, K+, HCO3 -, Cl -, NH4 +, NO3 - e RAS. As amostras de solos foram efetuadas em dois pontos de amostragens, sendo um em lote irrigado e o outro em uma área não irrigada. Ambas as coletadas foram efetuadas no período seco e chuvoso, a cada 50 cm de profundidade da superfície até a zona de saturação do lençol freático. Para verificar a similaridade da qualidade das águas foi empregada a técnica estatística de análise multivariada (análise de agrupamento) processada no SPSS 16.0. A classificação da qualidade química das águas foi realizada pelo diagrama de Piper através do software QUALIGRAF (FUNCEME, 2009). De acordo com os resultados as águas dos poços investigados foram agrupadas sem apresentar continuidade geográfica, formando dois grupos distintos para as duas estações. Os maiores valores de Ca2+,Mg2+, Na+ e K+ foram registradas nas águas dos poços P1, P8 e P9. A granulometria do solo foi o fator determinante para a redução dos teores de sódio, cloreto e nitrato no perfil do solo da área irrigada de acordo com as camadas mais profundas. Houve um incremento nos teores de nitrato nas águas dos poços influenciados pelas práticas agrícolas (P5 e P7). Estas concentrações excederam os limites máximos aceitáveis pela Resolução 357/2005 (CONAMA) e pela Portaria 518/2004 (MS) para consumo humano em determinados meses de coletas. As águas subterrâneas do DIBAU foram predominantemente classificadas como.
646

Caracterização da síndrome metabólica utilizando a análise de classes latentes

Ladwig, Ruben January 2015 (has links)
Objetivo: Identificar principais componentes da síndrome metabólica e características associadas, bem como identificar os perfis de anormalidades e sua variabilidade étnica. Métodos: Estudo transversal envolvendo 14544 participantes da linha de base do Estudo Longitudinal de Saúde do Adulto (ELSA-Brasil). Com idade entre 35 e 74 anos de diferentes regiões do Brasil. Foi feita uma análise fatorial exploratória em variáveis associadas à síndrome metabólica, com uma análise de agrupamento dos participantes em função de seus escores fatoriais. Paralelamente, análise de classes latentes foi feita em toda a amostra, após categorização das variáveis. As proporções das classes foram avaliadas em cada estrato de raça/cor dos participantes. Resultados: Na amostra ELSA observou-se três fatores que explicam 97,7% da variabilidade das variáveis associadas à síndrome: componentes da síndrome metabólica e inflamação; hipertensão; enzimas hepáticas. Na análise de classes latentes observaram-se seis perfis de manifestação dos componentes síndrome, sendo que o perfil com maior prevalência no estudo é de pessoas com sobrepeso e hiperglicemia, mas com probabilidade menor de apresentar hipertensão. Nesta classe, a prevalência da síndrome metabólica (definida pelo critério conjunto) é de 42%. Esta classe é mais comum entre os indígenas do que nas demais categorias de raça/cor. Conclusão: A síndrome metabólica se manifesta de formas distintas na população. A investigação da associação destas manifestações com desfechos de interesse poderia aprofundar o conhecimento sobre a síndrome metabólica. / Objective: identify key components of the metabolic syndrome and associated features, as well as identify abnormalities groups and its ethnic variability. Methods: Cross-sectional study involving 14544 baseline participants of the Brazilian Longitudinal Study of Adult Health (ELSA-Brasil), aged between 35 and 74 years, from different country regions. A exploratory factorial analysis was done on selected variables associated with the metabolic syndrome, with a cluster analysis done on the participants factor scores. At the same time, a latent class analysis was done on all participants and on the subset that had metabolic syndrome diagnosis, after the variables were categorized. The proportions of classes were evaluated in each stratum of race/color of the participants. Results: We observed 3 factors on the ELSA sample. They explain 97.7% of the variability of the variables associates with the metabolic syndrome: the metabolic syndrome and inflammation components; hypertension, markers of the non-alcoholic fatty liver disease. In the latent class analysis, we observed 6 classes of metabolic syndrome expression. The proportions of classes were evaluated in each stratum of race/color of the participants. The most prevalent class was of overweight and hiperglicemic subjects, with lower probability of having hipertension. In this class, the metabolic syndrome prevalence is of 42%. This class is more common in indians than in other groups of race/color. Conclusion: The metabolic syndrome is manifested in different ways in the population. The research of the association of these different manifestations with selected outcomes could further the current knowledge on the metabolic syndrome.
647

Caracterização qualitativa do perfil volátil de vinhos espumantes brasileiros elaborados com um assemblage inovador submetidos a diferentes condições de segunda fermentação

Palma, Aline Schwertner January 2014 (has links)
Os vinhos espumantes elaborados pelo método Tradicional são elaborados, comumente, a partir das uvas Chardonnay, Pinot Noir, Chadonnay, Riesling, Viognier, Trebbiano e Pinot Noir e os componentes voláteis destes espumantes já têm merecido a atenção de diversos estudos científicos. Entretanto, vinhos espumantes produzidos a partir de outros varietais de uvas ainda não foram alvo de pesquisas científicas. A segunda fermentação ocorre dentro da garrafa e acaba por conferir uma maior complexidade aromática ao espumante produzido pelo método Tradicional, devido ao contato do vinho com as leveduras em meio redutor, por um determinado período de tempo. Isto acontece devido aos produtos secundários do metabolismo das leveduras, durante a conversão de açúcares em etanol e dióxido de carbono. Esta conversão depende dos nutrientes adicionados, chamados adjuvantes de fermentação, bem como da espécie de levedura utilizada, visto que cada levedura possui um metabolismo diferente para a utilização dos nutrientes e açúcares presentes no vinho base. Assim, objetivou-se, neste trabalho, caracterizar os componentes voláteis de vinhos espumantes de uma vinícola gaúcha, que emprega um assemblage inovador, empregando uvas Chadonnay, Riesling, Viognier, Trebbiano e Pinot Noir. Do assemblage deste vinho base utilizou-se, para segunda fermentação, duas espécies de leveduras comerciais: Saccharomyces cerevisiae e Saccharomyces bayanus. Para cada levedura utilizada na fermentação do vinho base, oito diferentes adjuvantes de fermentação foram empregados. A determinação dos compostos voláteis se deu através da técnica de microextração em fase sólida no modo headspace (HS-SPME) e cromatografia gasosa acoplada a detector de espectrometria demassa quadrupolar (GC/MS). Ao total, 25 compostos foram tentativamente identificados nos vinhos em estudo, sendo os compostos majoritários citados a seguir, com sua possível contribuição para o aroma destes vinhos: octanoato de etila (aroma de fruta), álcool isoamílico (aroma de banana), ácido octanoico (aroma de pimentão) e álcool feniletílico (aroma floral). O fenetil fenilacetato, um dos compostos minoritários tentativamente identificado em alguns dos vinhos, até então não reportado em vinho espumante, é associado a aroma frutado. Não foi possível distinguir subgrupos entre os 16 vinhos em estudo, provenientes de diferentes condições na segunda fermentação, quando as áreas cromatográficas dos compostos voláteis destes 16 vinhos foram submetidas a análise de cluster. Isto implica em que, nas condições experimentais deste estudo, não foi possível distinguir os voláteis dos vinhos fermentados (2ª fermentação) com S. cereviseae e os fermentados com S. bayanus. A mesma análise de cluster mostrou a subdivisão dos compostos voláteis dos 16 vinhos em dois grupos, os quais se distinguiram, provavelmente, devido aos diferentes adjuvantes nutricionais empregados: fosfato e Thiazote. Desta forma, através de análise qualitativa por HS-SPME-GC/MS, foi possível verificar a homogeneidade do perfil volátil dos 16 vinhos espumantes, obtidos a partir de diferentes adjuvantes de fermentação e duas espécies distintas de leveduras Saccharomyces sp, além de comparar os componentes voláteis presentes nestes espumantes com aqueles reportados na literatura para outros vinhos espumantes. / Sparkling wines elaborated by Traditional Method are usually produced by the grapes Chardonnay, Pinot Noir and Riesling, in which the volatile compounds of these sparkling wines have been calling attention to scientific studies. However, sparkling wines produced by other varietal grapes have not been a target of scientific research yet. The second fermentation occurs inside the bottle, in which confer a greater aromatic complexity to the sparkling wine produced by Traditional Method, due to the contact of it with lees in a reducing medium during a certain period of time. This happens due to secondary products of yeast metabolism, during the conversion of sugar in ethanol and carbon dioxide. This conversion depends on the nutrients added, called fermentation adjuvants, as the yeast used, since each one has a different metabolism for using this nutrients and sugars presented in the base wine. Thus, this work aims to characterize the volatile compounds of a south Brazilian winery, which use an innovative assemblage, using the grapes Chardonnay, Riesling, Viognier, Trebbiano and Pinot Noir. To the base wine, two different commercial yeasts were added: Saccharomyces cerevisiae and Saccharomyces bayanus to the performance of second fermentation. To each yeast used for fermenting the base wine, eight different fermentation adjuvants were used. The determination of volatile compounds were performed by Headspace solid-phase Microextraction (HS-SPME) and gas chromatography coupled to a mass quadrupole spectrometry (GC/MS). In total, 25 compounds were tentatively identified in the studied sparkling wines, being the majority listed as it follows, with their possible contribution to these sparkling wines aroma: ethyl octanoate (fruity), isoamyl alcohol (banana), octanoic acid (green pepper), and phenethyl alcohol (flower). Phenethyl phenylacetate, one of the minority compounds tentatively identified in some of the sparkling wines, is associated with fruity aroma. It was not possible to distinguish subgroups from different conditions during the second fermentation, when submitting the chromatographic areas of volatile compounds to cluster analysis. It implies that, under the experimental conditions of these study, it was not possible to differ the volatile compounds of the fermented (2nd fermentation) with S. cerevisiae and those which were fermented with S. bayanus. The same cluster analysis showed a subdivision of volatile compounds of the 16 wines in two groups, in which were probably distinguished due to the different nutritional adjuvants used: phosphate and Thiazote. Thus, throughout qualitative analysis by HS-SPME-GC/MS, it was possible to verify the homogeneity of volatile profile of the 16 sparkling wines, obtained by different fermentation adjuvants and two different yeast species of Saccharomyces sp, besides the comparison of volatile compounds presented in these sparkling wines with those others reported in the literature.
648

Uplatnění moderní metody shlukové analýzy při segmentaci trhu / Application of modern cluster analysis in a market segmentation

JOANIDIS, Filip January 2012 (has links)
This thesis aims to describe the theoretical principles of customer segmentation using modern methods of cluster analysis and their practical verification in a commercial environment of utility company. The theoretical part of the thesis describes the principles of clustering analysis using K-means algorithm and hierarchical clustering algorithms. The SW support chapter deals with the possibilities of R, Rapid Miner and KXEN software tools. For the purpose of data processing the theoretical part describes SEMMA, 5A and CRISP methodologies. The practical part is focused on the analysis of homogeneity/heterogeneity of the energy market in the household segment in the utility company EON. Using data from company´s customer system, available external data and programming language R a hierarchical cluster analysis is processed. Through the analysis of gained clusters there are identified the main characteristics of particular clusters which are consequently examined from marketing usage perspectives.
649

Použití sémantického diferenciálu při hodnocení výuky na ZŠ / Using of Semantic Differential for Euducation Assessment at Basic School

ŠERÝ, Michal January 2013 (has links)
One of the methods for collecting data in psychology is a method of semantic differential. The using of semantic differential is very large, this method is widely used in personality research, clinical psychology, market psychology and marketing. In recent years, this method has begun to apply to the area of educational research, above all educational psychology. A basic problem with wide using is the huge volume of data obtained by this method. Some of the options of setting up of a questionnaire with light to the selection of bipolar adjectives are listed in the thesis. The options represent the evaluation dimension, the dimension of activity and potency in terms of both representativeness and relevance. A set of tools for automatized generation of various combinations of questionnaire groups was created. A technical support of data collection, their evaluation and visualization using semantic differential method was also created. These methods will be used in realization of the project of introducing teaching of mathematic in English language at primary schools. The primary goal of this level of analysis is to judge to what extent can two terms (or more terms), generally regarded as semantically similar or different.
650

Změny daňového mixu ve státech Evropské unie / Changes in the tax mix in EU Member States

BERANOVÁ, Monika January 2018 (has links)
Diploma thesis deals with the tax mix development in member states of the European Union. One of the EU goals is to harmonize tax system of individual member states to ensure better functioning of united market inside the European Union. Due to this reason changes in tax mixes of member states happen. The main aim of this thesis is to ascertain changes on the share of revenues of individual taxes on total tax revenue during the given time period in member states of the EU, to identify groups of similar states and try to explain the results using chosen economical indicators. A cluster analysis was used to analyse the development of Member states' tax mixes in 1995, 2002 and 2015. The cluster analysis resulted in a definition of groups of states where the composition of the tax mix is most similar. Using the variation coefficient, a change in the share of selected taxes in total tax revenue between 1995, 2002 and 2015 was subsequently described. Source data were taken from the Eurostat database. Analysis of variation coefficients did not confirm the convergence of tax mix across the European Union. Only after the breakdown of the Member States into the original 15 Member States and those that have joined the EU since 2004 convergence has emerged. But these trends are not so marked.

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