This diploma thesis deals with the effective taxation on labour in the Czech republic and compares these trends with the countries of the European Union on the basis of statistical data to Eurostat and the OECD. An effective tax rate is an indicator that measures actual tax burden on taxpayers. In the contrast with nominal rate, this indicator can take into account aspects of the tax system that affect the final tax. First, I deal closely with the indicators used to measure the tax distortion on labour. Emphasis is placed on the implicit tax rate created by Eurostat and which enables the comparison of the tax burden in the CR with the other member states of the Union. The next section gives an overview of the income tax reforms that took place in the CR since 1993. It follows the part of the analysis which compares the implicit tax rates on labour between EU member states. The last chapter describes the tax wedge which complements the analysis of implicit tax rates. I also investigate the impact of labour costs on the tax burden on taxpayers in the EU countries. The aim of this work is to analyze the development of effective tax rates on the labour in the Czech Republic from 1993 to present and identify causes of changes in comparison with EU countries.

This thesis analyzes an impact of a company size to its effective tax rate. Back looking microeconomics principle is used for the analysis. A dependence of the effective tax rate and company size measured by the employee headcount is verified for the segment NACE 23 in the Czech Republic for the period 2003 -- 2012 in the thesis. The dependency is proved by a negative correlation between the effective tax rate and the company size. The thesis contains also the analysis of historical development of relevant sections of the Czech Income Taxes Act. An impact of particular items adjusting accounting profit or loss to the tax base is analyzed through an alternation coefficient. The alternation coefficient is calculated on the accounting/tax items of the particular company operating in segment NACE 23.

In my diploma thesis I deal with an effective tax rate on corporate income. The effective tax rate is an indicator that measures real tax burden, which is due to tax legislation different from tax burden corresponding with statutory tax rate. The aim of my thesis is to analyze the effective tax rate of corporations in Czech Republic and Germany in years 2005 and 2013. In first and second chapter I deal with tax systems in both countries. Following chapter is dedicated to determination methods of effective tax rates. In forth chapter are, based on data from Amadeus database, calculated the effective tax rates of corporations in Czech Republic and Germany. In fifth chapter I focus on causes of differences between effective and statutory tax rate and with reference to the lax I analyze the difference between effective tax rates in years 2005 and 2013.

My diploma deals with the effective taxation from the corporate income. The main part of the thesis is aimed on general progress of the effective corporate tax as well as progress of the effective corporate tax in the Czech Republic. Effective corporate tax is a rate, which reflects the real taxation of corporates in particular states. The effective corporate tax arises from the statutory tax rate, which is adjusted by such items, which affect the final taxation. First part of the thesis deals with the options of set up of effective corporate income tax. The second part deals with the tax system in the Czech Republic. The analytic part is aimed on the progress of the effective tax rate. This part is attended by graphs, which show as well as compare the effective corporate income tax rate in particular states.

This thesis is concerned with effective rates of corporate income taxes in EU in 2011. The aim is comparison of effective rates of corporate income taxes in different sectors of particular states - EU members, measured by real effective tax rate. Another aim is comparison real effective rate od EU corporations with implicite corporate tax rates and uncover, whether the level of real effective tax rate and implicite tax rate depends on GDP in % EU-28, inflation, size of the company, research and development costs, or depreciation of machinery and buildings. Differences in real effective tax rate do exist not only in between EU members, but also in different sectors. Values of implicite tax rate in different countries differ in 2011. Analysis results show, that the only mutual factor, which influences value of real effective tax and implicite tax rates is size of the company. When talking about implicite tax rate, dependence on other factors is not approved. Moreover, real effective corporate tax rate is influenced by GDP in % EU-28, as well as research and development costs. Inflation rate and depreciation time of machinery and buildings are factors, that show no connection between both surveyed taxes. Increase relation betwee real and implicite corporate taxes rate is proved.

This thesis investigates efficient manual image tagging approaches. It specifically focuses on organising images into clusters depending on their content, and thus on simplifying the selection of similar photos. Such selections may be efficiently tagged with common tags. The thesis investigates known techniques for visualisation of image collections according to the image content, together with dimensionality reduction methods. The most suitable methods are considered and evaluated. The thesis proposes a novel method for presenting image collections on 2D displays which combines a timeline with similarity grouping (Timeline projection). This method utilizes t-Distributed Stochastic Neighbour Embedding (t-SNE) for otpimally projecting groupings in high dimensional feature spaces onto the low-dimensional screen. Various modifications of t-SNE and ways to combine it with the timeline are discussed and chosen combination is implemented as a web interface and is qualitatively evaluated in a user study. Possible directions of further research on the subject are suggested.

There is a current trend of constantly increasing emphasis on the cost-effective operation of vehicles in freight and passenger transportation. One of the efforts is to reduce the unproductive time of the driver and the vehicle which is spent on maintenance and repairs. The unproductive time can be significantly minimized by well-timed and faultless diagnostics that is, ideally, without need for a service visit. Real-time remote diagnostics, including an application that evaluates the current state of the vehicle, is a modern tool for efficient use of the vehicle.

This diploma thesis considers with main issues of a fleet management containing cars, vans and trucks . Purpose of this diploma thesis is to detect possible mistakes in fleet management of selected companies and from a common point of view and to show hidden potential of costs reduction which is in this theme covert.

The purpose of this diploma thesis is to find an effective way of receivables management in a capital company running business in the field of agriculture. After thorough analysis of current state of receivables management several concepts of change and their application were proposed to effectively manage receivables.

In the present thesis we study light-light scattering, which is a nonlinear effect occurring in quantum electrodynamics. The goal of this thesis is to study the low-energy effective theory (Lagrangians of Euler-Heisenberg type). The first part of the work is devoted to the derivation of the effective Lagrangian in spinor, scalar and vector QED using the amplitude matching of one-loop diagrams. The calculation for the case of vector QED is performed using the unitary gauge, which probably has not been done yet so far by other authors. In the second part, the effective Lagrangian for spinor QED is derived using functional methods. The essential point of the derivation is to calculate the determinant of the Dirac operator in constant background electromagnetic field. Powered by TCPDF (www.tcpdf.org)