Over the past three decades or so, metaheuristics has been one of the most important and successful techniques for finding the true or near optimal solution of complex problems. Instead of systematically enumerating and checking all the candidate solutions that would take forever to accomplish, it works by guessing the right directions for finding the true or near optimal solution so that the space searched, and thus the time required, can be significantly reduced. However, our observation shows that most of the metaheuristic algorithms face a common problem. That is, because of the requirements of convergence, they all involve a lot of redundant computations during the convergence process. In this thesis, we present a simple but efficient algorithm for solving the problem, called the Pattern Reduction algorithm (or PR for short). The proposed algorithm is motivated by the observation that some of the sub-solutions that are repeatedly computed during the convergence process can be considered as part of the final solutions and thus can be first compressed and then removed to eliminate the redundant computations at the later iterations during the convergence process. Since PR is basically a concept that is not limited to any particular metaheuristic algorithm, we present several methods derived from the concept for eliminating the duplicate computations of metaheuristics in the thesis. Although our simulation results show that they all perform well in terms of the computation time reduced, they are not perfect in terms of the quality of the end results because in some cases they will cause a small loss of the quality. For this reason, rather than how much computation time the proposed algorithm can reduce, our ultimate goal is to eliminate all the redundant computations while at the same time preserving or even enhancing the quality of the end result of metaheuristics alone.

This thesis explains the main purposes and aims of the convergence process between International Financial Reporting Standards and the American Generally Accepted Accounting Prinicples in a join projects between IASB (International Accounting Standards Board) and FASB (Financial Accounting Standard Board). In respect of the join projects, two are described. These are: "Revenue recognition" and "Presentation of financial statements". A major part of the financial statement element is the draft of statement of comprehensive income. Readers of this thesis will find included information about IFRS conceptual framework and in addition details of its planned replacement, which comes from convergence process.

The diploma thesis Digitization and the Internet - Disruptive Technologies of Television Broadcasting discusses the changes in television forms. Emphasis is placed on the transformation of the market in the form of digitization, which subsequently also led to the intensive distribution of data within the Internet environment. The introductory part of the thesis is arched with theoretical support from the sides of economic and media approaches to the process of change. Their central motif deals with innovation or remediation. A closer description of the technologies themselves and their properties is not omitted either. Thanks to a closer description of the technologies themselves and their properties, it is possible to define the existence of imaginary boundaries of television. The second part of the work focuses specifically on the Czech landscape. It deals with the current state of legislation and the non-linear functions that the Internet has brought to television screens. At the practical level, the thesis focuses on alternative forms of television distribution in the Internet environment. The aim is to present the typical features and innovative elements of the disrupting technology of television broadcasting, which were defined in the theoretical part, on the example of the selected VOD...

The political economy of the exchange rate explains different approaches within the integration process of the European monetary union. The changing character of exchange rate pass-through into the foreign trade prices changes not only the international economy paradigm, but also the attitude to the exchange rate political economy. The study solves the incentives to the different exchange rate arrangement choice during the transformation and integration period in the Central and East European countries. It follows with the analysis of the industry structure in these economies. It discusses the existence of its direct and indirect channel of influencing the exchange rate politics. Article solves the hypothesis of interest group formation in regard to the exchange rate policy (the euro adoption) and the intergovernmental bargaining as well as the bargaining within the economy. The industry analysis results confirm the set hypothesis, in which the heterogenity of industry structure explains the heterogeneous approach to the exchange rate politics during the transformation process in monitored economies. The redistributive change of Hungarian exchange rate policy is discussed in connection with the change of subsidies flow within the political cycle. We discuss the impact of current account adjustment on the tradable and nontradable sector in member countries of currency union -- Euro zone. The current account adjustment associated with the adjustment of the net export's deficit caused by the drop in the domestic absorption evokes the increase in the relative price of the nontradable sector. The paper discusses this hypothesis within framework of the Portuguese current account adjustment, which is the result of European financial integration in catching-up countries. The common monetary policy and common currency cannot offset the negative impact of nontradable price increase within the internal expenditure switching effect and also can not support exporters within the external expenditure effect.. The Portuguese current account adjustment was not followed by the currency depreciation and the tradable price increase. The cost of the currency asymmetric response were born by the tradable mark-up decrease, the falling decrease in nontradable wages and employment and finally by the nontradable mark-up and employment decrease.

The work aims to analyze the new leasing standard which is supposed to be adopted by IFRS as well as US GAAP. The new standard represents one of the steps in the process of harmonization and convergence between two predominant world accounting standards, which has been in progress since the year 2002. The work provides readers with the comparison of these two leasing standards, resulted from which the need of common lease standard arose. This led to the first exposure draft of convergence standard issue, and finally the re-exposure draft issue. Because the new accounting standard is still in progress, I provide the analysis of the process as at the end of August.

Les régimes spéciaux de sécurité sociale des fonctionnaires nourrissent la mythologie française. Leur simple évocation fait généralement l’unanimité, que l’on en parle comme d’avantages acquis, de privilèges catégoriels ou de rémanences du passé. Qualifier juridiquement la protection sociale des fonctionnaires de régime spécial de sécurité sociale présente pourtant certains biais. La notion de « régime » implique une relative cohérence d’ensemble. L’intégration dans la « sécurité sociale » induit le respect des mêmes principes et modes de fonctionnement que l’institution. Le qualificatif « spécial » laisse à penser que ledit régime entretient un rapport de spécial à commun avec le régime général. Ces trois items n’en sont pas moins contestables. La protection sociale des fonctionnaires est une construction itérative, étalée sur plus d’un siècle, où prestations et garanties reposent chacune sur une logique qui lui est propre. Un large pan de cette protection sociale consiste en une couverture administrative, endossée directement par les employeurs publics. Le régime général n’est pas le droit commun de la sécurité sociale. Cela étant dit, c’est une autre étude de la sécurité sociale en général et de la protection sociale des fonctionnaires en particulier qui peut débuter. Le tout pour conclure à une crise d’identités : c’est dans son intégration à la sécurité sociale que la protection sociale des fonctionnaires parvient le mieux à exprimer sa singularité ; mais c’est parce que la protection sociale des fonctionnaires tend à être assimilée à la sécurité sociale qu’il convient d’en admettre la relativité. / Special social security schemes for civil servants belong to the French mythology. Their mention is usually embraced by all, which is spoken of as long-acquired habits, categorical privileges or afterimages of the past. Legally qualify social protection of the civil servants of special social security schemes raise questions. The concept of « scheme » implies a relative overall consistency. The integration to the « social security » means to respect the same principles and operating modes as the rest of the institution. The adjective « special » suggests that the scheme has the same relationship to general scheme as special law to ordinary law. These three items are questionable. Social protection of the civil servants is an iterative construction, spread over more than a century, where the benefits and guarantees each based on its proper logic. A large part of this social protection consists of an administrative cover, endorsed by public employers. The general scheme is not the ordinary social security law. That being said, this is another study of social security in general and social protection of the civil servants in particular who can begin. All for finding an identity crisis: with its integration to social security, social protection of the civil servants succeeds in expressing its uniqueness; but it’s because this social protection tends to be equated with social security that relativity may be deduced from it.