Taxation of permanent establishments is one of the most complicated areas within international tax law. The system of permanent establishment is based not only on the national legislations of relevant states, but also (mainly) on the international double taxation treaties. This diploma thesis analyses those issues in the taxation of permanent establishments, which are the most up-to-date or can be considered as the key questions of the whole concept and therefore can be significant for the future development of the permanent establishments. However the technically perfect system of permanent establishments should come hand in hand with the practical feasibility and overall efficiency. This assumption is nowadays challenged by several trends like the growing popularity of offshore tax heavens or the development of information technologies, which complicate the determination of (fixed) place of business through which the business of an enterprise is wholy or partly carried on. The technical analyses in this thesis are, therefore, supplemented by the objective evaluations from the perspective of valid legislation, possible approaches of the tax authorities, as well as of the enterprise considerations and also the global international taxation picture. This involves also the aspects of tax policies at the level of sovereign states, especially the Czech Republic.

The aim of diploma thesis is translation, customization, realization and publication English version of Entry profile which is part of ISO/IEC 29110 in Eclipse Process Framework Composer tool with own methodology of realization so that profile will be available to Czech expert public. The goals are achieved by conversion of Entry Profile in Eclipse Process Framework Composer tool into web form. The first benefit of diploma thesis is description and characteristics of Entry Profile which is part of ISO/IEC 29110 standard, which serves to profile understanding and its practical usage. The second benefit is creation own methodology which allows Entry Profile conversion into electronic version. For profile realization is used Eclipse Process Framework Composer tool. The third benefit is detail reference book of profile realization in Eclipse Process Framework Composer. The main benefit is Entry Profile created in web form, which is available to expert public. At the beginning of diploma thesis is described Entry Profile, its goal, structure and implementation packages. In third chapter is described concept of Unified Method Architecture which serves as theoretical input for chapter about Eclipse Process Framework Composer tool. In fourth chapter is characterized tool for management and maintenance methodology - Eclipse Process Framework Composer. Follows chapter about methodology of profile realization in Eclipse Process Framework Composer. Sixth chapter is detail reference book realization of Entry Profile in Eclipse Process Framework Composer. In following chapter is profile published in web form. Eight chapter evaluates realization and publication in Eclipse Process Framework Composer tool.

Humans' incredible capacity to model the complexity of the physical world is possible because they cast this complexity as the composition of simpler entities and rules to process them. Extensive work in cognitive science indeed shows that human perception and reasoning ability is structured around objects. Motivated by this observation, a growing number of recent work focused on entity-centric approaches to learning representation and their potential to facilitate downstream tasks. In the first contribution, we show how an entity-centric approach to learning a transition model allows us to extract meaningful visual entities and to learn transition rules that achieve better compositional generalization. In the second contribution, we show how an entity-centric approach to generating graphs allows us to design a model for conditional graph generation that permits direct optimisation of the graph properties. We investigate the performance of our model in a prototype-based molecular graph generation task. In this task, called lead optimization in drug discovery, we wish to adjust a few physico-chemical properties of a molecule that has proven efficient in vitro in order to make a drug out of it. / L'incroyable capacité des humains à modéliser la complexité du monde physique est rendue possible par la décomposition qu'ils en font en un ensemble d'entités et de règles simples. De nombreux travaux en sciences cognitives montre que la perception humaine et sa capacité à raisonner est essentiellement centrée sur la notion d'objet. Motivés par cette observation, de récents travaux se sont intéressés aux différentes approches d'apprentissage de représentations centrées sur des entités et comment ces représentations peuvent être utilisées pour résoudre plus facilement des tâches sous-jacentes. Dans la première contribution on montre comment une architecture centrée sur la notion d'entité va permettre d'extraire des entités visuelles interpretables et d'apprendre un modèle du monde plus robuste aux différentes configurations d'objets. Dans la deuxième contribution on s’intéresse à un modèle de génération de graphes dont l'architecture est également centrée sur la notion d'entités et comment cette architecture rend plus facile l'apprentissage d'une génération conditionelle à certaines propriétés du graphe. On s’intéresse plus particulièrement aux applications en découverte de médicaments. Dans cette tâche, on souhaite optimiser certaines propriétés physico-chmiques du graphe d'une molécule qui a été efficace in-vitro et dont on veut faire un médicament.

Le MERCOSUR est la plus grande entité économique de l'Amérique latine. Ces dernières années, des nouveaux États ont intégré cette institution. Ces nouveaux membres amènent l'arrivée de nouvelles formes de constitutionnalisme, intitulées pluriel. Comment le MERCOSUR fera t-il face à ces nouveaux changements ? Comment fera t-il pour profiter de ce nouveau souffle et comment montrera t-il au monde les idées apportés par les changements ? Le MERCOSUR a été créé dans le contexte de la globalisation, avec l'objectif de renforcer économiquement les États de l'Amérique latine. Cette intégration régionale se montre hautement structurée avec un système juridique et institutionnelle propre, issue des traités et des protocoles qui définissent les modes de coopération entre les États parties. Il est important de signaler que la création de ce bloc s'est inspiré du modèle de l'Union Européenne. Les derniers changements survenu en Amérique latine, ont modifié les lignes directrices du MERCOSUR. Le constitutionnalisme pluriel, apportés par les nouveaux membres de l'intégration sud font renaître les idéologies des peuples autochtones. Le pluri-nationalisme latin, met en valeur le Pachamama et le Buen Vivir. Le MERCOSUR, principalement économique, est une structure découlant de l'eurocentrisme, instauré en Amérique du Sud, depuis les années 1500. Il est en cours de mutation car accompagne maintenant les changements constitutionnelle du continent, avec la renaissance des idéologies originaires et autochtones des États latino-américains. / MERCOSUR is the largest economic entity in Latin America. Last years, the new states have incorporated this institution. These new members bring the arrival of new forms of constitutionalism, entitled plural. How will he do MERCOSUR face these new changes? How will it be to enjoy this new life and how he will show the world the ideas brought by the changes? MERCOSUR was created in the context of globalization, with the aim to economically strengthen the Latin American States. This regional integration shows highly structured with a legal and institutional system, derived from treaties and protocols that define the forms of cooperation among States Parties. It's important to note that the model of the European Union inspired the creation of this block. Recent changes occurred in Latin America, have altered the MERCOSUR guidelines. The plural constitutionalism, brought by the new members of the South integration is re-born the ideologies of indigenous peoples. Latin plurial-nationalism, showcases the Pachamama and the Buen Vivir. MERCOSUR, mainly economic, is a structure resulting from Eurocentrism, introduced in South America since the 1500s. It's changing because the new form of constitutionalism revives the old ideologies of indigenous peoples, with the unique standards of Latin America. / O MERCOSUL é a principal integração econômica da América Latina. Nos últimos anos, novos Estados passaram a fazer parte desta instituição e trouxeram novas formas de constitucionalismo conhecido como plural ou multicultural. Diante dessa nova realidade, indaga-se : Como o MERCOSUL enfrentará estas novas mudanças? Como administrará essas inovações e como mostrará ao mundo as ideias inovadoras trazidas pelas alterações constitucionais? Na realidade, o MERCOSUL foi criado no contexto da globalização mundial, com o objetivo de fortalecer economicamente os Estados latino americanos. Esta integração regional mostra-se altamente estruturada, com um sistema legal e institucional, derivado de tratados e protocolos que definem as formas de cooperação entre os Estados membros. É importante notar que a criação deste bloco fora inspirado no modelo da União Europeia. As recentes mudanças na América Latina, em seu contexto geral, tem alterado as diretrizes do MERCOSUL. O constitucionalismo plural, trazido pelos novos membros da integração sul, é marcado pelas ideologias dos povos indígenas, que colocam em valor o plurinacionalismo, revivendo os valores ancestrais através da Pachamama e do Buen Vivir. O MERCOSUL é uma instituição principalmente econômica e sua estrutura é resultante de eurocentrismo introduzido na América do Sul desde os anos 1500. Os novos ideais latinos, vão de encontro a antiga estrutura, uma vez que visam o renascimento das ideologias dos povos nativos latino americanos.

The thesis "The justification of eternity in times" addresses the relationship of the entity whose existence is modally necessary to the times of the entities of contingent existence, whose existence is defined by creation and termination, i.e., by the two poles of existence. The solution of this relationship is the answer to Panneberg's question about the relationship of eternity to the space-time structure of the universe. The approach to solving this problem is analyzed in the introductory chapter. Entities of contingent existence - beings - can be considered from the point of view of existence as polar entities, while the modally necessary one, which neither comes into existence nor ceases to exist, spans in its existence the poles of existence of all beings - it is therefore supra-polar in this sense. Time is needed to express the impermanence of the existence of beings. The fact that entities of contingent existence must exist in time raises the question of the relation of the modally necessary entity to time. The formal-logical expression of the relation of modally necessary entities to the times of modally contingent entities is discussed in second chapter. Sufficient conditions are given here for such an existence of a modally necessary entity which can be said to be of unbounded duration...

This master’s thesis deals with the analysis, design and implementation of a system for organizing running races with the support of racers registration and the possibility of multiple online and offline checkpoints during the race. The system is composed of two web applications and a client desktop application. An administration web application is used to create and manage the race. A presentation web application with optional registration is responsible for publishing the race. It is possible to scan RFID chips of the racers on multiple track stations during the race using a client application. The RFID chips are scanned by an RFID reader connected to host device. If the client application is connected to the internet, the scanned times of racers are displayed on the presentation application in real time. Web applications are implemented with the ASP.NET MVC technology. Authorization and Authentication is provided by ASP.NET Identity. The client application is implemented using the WPF technology.

This thesis deals with mining of relevant information from documents and automatic splitting of multiple documents merged together. Moreover, it describes the design and implementation of software for data mining from documents and for automatic splitting of multiple documents. Methods for acquiring textual data from scanned documents, named entity recognition, document clustering, their supportive algorithms and metrics for automatic splitting of documents are described in this thesis. Furthermore, an algorithm of implemented software is explained and tools and techniques used by this software are described. Lastly, the success rate of the implemented software is evaluated. In conclusion, possible extensions and further development of this thesis are discussed at the end.

This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.

The master thesis focuses on the issue of consolidated financial statements. The thesis discusses the possible change of the consolidation method as a result of selling a part of the share. The financial health of the analyzed entity after the sale is assessed based on the conclusions of the financial analysis. Finally, proposals and arrangements for the sale are presented and appropriate consolidation method is identified.

The thesis focuses on the methods of assessment of synergies established in a consolidated entity. The text includes a definition of a consolidated unit based on theoretical grounds and a draft set of indicators suitable for the analysis of the achievement of synergies. Synergies are monitored through a comparison between the consolidated unit and the mother company made in several selected areas. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved.