This thesis will focus on the creation of a portfolio. The first part of this paper describes how to get the efficient frontier of a portfolio. The thesis explains things such as the diversification and international diversification of the portfolio. It also explains how the investor can use it for his profit. In the second part of this paper, these methods are tested and evaluated in the condition of today's globalized world.

Off-shoring is a wide-spread instrument for strategic management of companies. According to OECD, 60% of global trade is carried out among subsidiaries of multinational companies. This thesis describes possibilities and methods of using off-shoring which are supported by examples of real companies. The thesis does not deal with off-shoring in the form of production transfer to another state, but with off-shoring in the form of earmarking certain activities, such as purchasing, sale, financing, intellectual property, which are the ways to real cost reduction by means of tax optimisation. Tax savings can thus be used for reducing direct production costs in situations when the production cannot be transferred or when investment costs of such transfer would be too high. It can be also used for off-shoring the production activity.

Error-corecting codes are used during most of data transmissions these days. To save space, we would like to use codes which are able to correct enough errors without extending the message too much. The expander codes look promising - they are asymptotically optimal, however, in practice they are just too long. Better expander constructions could be achieved via randomness con- ductors. In this thesis, we explain what conductors are and which constructions are possible for them. In the end we will convert them to expanders and almost get expander codes which are short enough for practical use but nevertheless good. 1

This dissertation deals with the securities portfolio optimization. After introducing the definitions, I try to explain the particular investment instruments with regard to returns and risks. The following part provides a theory which tells more about different market risks and returns on the final securities portfolio. Concerning these models the effective portfolio has been set up.

Thesis is focused on ceramic cutting tools in terms of their labeling, composition, use and production of well-known manufacturers cutting tools. Part of this work is comparison of the selected range of manufacturers.

This master´s thesis focuses on theoretic analysis selected methods for determination effective value of non-coherent sampled voltage signals. In thesis are described algorithms for calculation effective value in time and frequency domain. One of task this thesis was design methods of program for simulation selected methods of measurement non-coherent sampled voltage signals. This program is realized in developmental environment of LabVIEW and his realization is described in this thesis. User has possibility calculate effective value and bias characteristic depend on selected method and selected input signal. Part of this thesis are simulations, which compares selected methods of calculation effective value.

Jakobová, M., Labour Taxation and its Impact on the Economy. Master thesis. Brno: Mendel University, 2019. This master thesis deals with labour taxation and its impact on the economy. It contains comparisons of labour taxation in the Czech Republic and the European Union with relation to various tax indicators. The EU countries are divided into several groups containing similar labour tax characteristics with the use of cluster analytics. The labour tax impact on the economy is considered regarding its effect on GDP growth and unemployment rate by using panel regression analysis; the results are discussed. The recommendations suitable for CR are stated in the discussion.

A Monte Carlo light transport simulation is used in scattering-aware color 3D printing pipeline (Elek et al. [2017], Sumin et al. [2019]) to drive an iterative optimization loop. Its purpose is to find a material arrangement that yields the closest match in terms of surface appearance towards a target. As the light transport prediction takes up about 90% of the time it poses a significant bottleneck towards a practical application of this technology. The dense volumetric textures also require a lot of memory. Explicitly simulating every light interaction is particularly challenging in the setting of 3D printouts due to the heterogeneity, high density and high albedo of the media. In this thesis, we explore existing volumetric rendering techniques (Křivánek et al. [2014], Herholz et al. [2019]) and finally engineer a customized estimator for our setting, improving the performance considerably. Additionally, we investigate various storage solutions for the volumetric data and successfully reduce the memory footprint. All the algorithms are available in the form of Mitsuba renderer plugins.

This work deals with an efficient and robust technique of performing Boolean operations on polygonal models. Full robustness is achieved within an internal representation based on planes and BSP (binary space partitioning) trees, in which operations can be carried out exactly in mere fixed precision arithmetic. Necessary conversions from the usual representation to the inner one and back, including their consequences are analyzed in detail. The performance of the method is optimized by a localization scheme in the form of an adaptive octree. The resulting implementation RazeCSG is experimentally compared with implementations used in practice Carve and Maya, which are not fully robust. For large models, RazeCSG shows only twice lower performance in the worst case than Carve, and is at least 130 times faster than Maya.

Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. First part of this work describes important terms necessary for understanding the tax system. Systematically at first I describe the term of tax, than I describe the structural elements of tax, income tax in general and after that I can describe the taxation of income from employment. This thesis tries to comprehensively deal with all institutes, whose knowledge is important for the right calculation of the tax and the right tax payment. Considerable space in this work dedicates to the tax base and the effective tax rate. After describing what I have mentioned above, this thesis aims to assess the tax system and think about some other solutions. This thesis comes with a specific proposal in the area of defining the tax base. The conclusion of this thesis is that the tax system is very complicated. If we would like to make it easier, it is necessary to ask ourselves what should be the goal of the changes. Whether the result should be the same tax revenue, covered by the system complexity, simplifying the system and lower tax revenue, or maintaining the current tax revenue and sincere effort to simplify the system. Furthermore the thesis points out the fact, that schools should include some basic tax...