The hypersonic laminar to turbulent transition problem above Mach 10 is addressed experimentally in the short duration VKI Longshot gun tunnel. Reentry conditions are partially duplicated in terms of Mach and Reynolds numbers. Pure nitrogen is used as a test gas with flow enthalpies sufficiently low to avoid its dissociation, thus approaching a perfect gas behavior. The stabilizing effects of Mach number and nosetip bluntness on the development of natural boundary layer disturbances are evaluated over a 7 degrees half-angle conical geometry without angle of attack. <p><p>Emphasis is initially placed on the flow characterization of the Longshot wind tunnel where these experiments are performed. Free-stream static pressure diagnostics are implemented in order to complete existing stagnation point pressure and heat flux measurements on a hemispherical probe. An alternative method used to determine accurate free-stream flow conditions is then derived following a rigorous theoretical approach coupled to the VKI Mutation thermo-chemical library. Resulting sensitivities of free-stream quantities to the experimental inputs are determined and the corresponding uncertainties are quantified and discussed. The benefits of this different approach are underlined, revealing the severe weaknesses of traditional methods based on the measurement of reservoir conditions and the following assumptions of an isentropic and adiabatic flow through the nozzle. The operational map of the Longshot wind tunnel is redefined accordingly. The practical limits associated with the onset of nitrogen flow condensation under non-equilibrium conditions are also accounted for. <p><p>Boundary layer transition experiments are then performed in this environment with free-stream Mach numbers ranging between 10-12. Instrumentation along the 800mm long conical model includes flush-mounted thermocouples and fast-response pressure sensors. Transition locations on sharp cones compare favorably with engineering correlations. A strong stabilizing effect of nosetip bluntness is reported and no transition reversal regime is observed for Re_RN<120000. Wavelet analysis of wall pressure traces denote the presence of inviscid instabilities belonging to Mack's second mode. An excellent agreement with Linear Stability Theory results is obtained from which the N-factor of the Longshot wind tunnel in these conditions is inferred. A novel Schlieren technique using a short duration laser light source is developed, allowing for high-quality flow visualization of the boundary layer disturbances. Comparisons of these measurement techniques between each other are finally reported, providing a detailed view of the transition process above Mach 10. / Doctorat en Sciences de l'ingénieur / info:eu-repo/semantics/nonPublished

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.

Le patriotisme économique, souvent brandi comme un étendard afin de justifier l'intervention de l’État dans la sphère économique, est en cela une expression d'origine essentiellement politique. Ainsi ressort-il de manière régulière sur la scène médiatique française au gré d'offres publiques d'achat faites sur des fleurons nationaux. La traduction dans la sphère juridique de ce concept passe alors nécessairement par l'identification des instruments juridiques permettant sa mise en œuvre. Cette traduction se voit alors encadrée et dans une certaine mesure orientée par un impératif tenant à la détermination des limites du concept. Celui-ci n'a de sens, de manière autonome, que s'il parvient à se distinguer du protectionnisme. Dans cette optique, l'arsenal juridique du patriotisme économique désigne ainsi plus spécifiquement les moyens permettant à L’État de détenir un contrôle sur les entreprises qu'il juge « stratégiques » ou « essentielles » afin de veiller à garantir les intérêts nationaux vis-à-vis de prises de participation étrangères. De cette façon, le patriotisme économique s'affirme tant par son champ d'application, la protection de secteurs économiques stratégiques, que par son objet, en étant conçu à la lumière d'un élément tenant à l'extranéité, les capitaux étrangers. Dès lors, les instruments juridiques auxquels renvoie ce concept sont loin d'être propres à un État en particulier, bien au contraire. Étant donné qu'ils s'entendent sous le prisme de la souveraineté étatique, il s'agit même de se demander si leur mise en œuvre n'est pas inhérente à l’État. Parallèlement, la conception internationale de la souveraineté de l’État implique que celui-ci est libre de se limiter par la conclusion d'engagements internationaux. La construction européenne, caractérisant le processus dynamique d'édification d'une organisation d'intégration, est le fruit de l'exercice de cette souveraineté internationale. À mesure des transferts de compétences des États membres vers l'Union européenne, un point de jonction entre le patriotisme économique pratiqué par les États membres et la construction européenne s'est créé. Cette étude a donc pour objet d'étudier la dialectique entre le concept de patriotisme économique et la construction européenne, sous la forme d'une exigence de compatibilité. Cette dialectique doit alors s'analyser en miroir de la souveraineté de L’État. Si le patriotisme économique ne fait qu'exprimer la souveraineté territoriale et in fine la souveraineté interne de l’État, il porte en lui une certaine opposition au mouvement de libéralisation des échanges et des investissements, auquel l’État membre de l'Union européenne a lui-même consenti par le biais d'engagements internationaux. En cela des tensions peuvent être perceptibles entre la souveraineté interne et la souveraineté externe de l’État. / On the one hand, economic patriotism is often merely a ploy, flourished to justify State intervention in the economy. That is why it is first of all a political expression. Therefore, the matter routinely appears in the French media through the takeover bids made on national champions. The expression into the legal sphere of this concept requires an identification of legal instruments, which will make possible its implementation. This definition is framed and coloured by the necessity to distinguish economic patriotism from protectionism. As a result, the legal definition of economic patriotism refers to the means for the State to keep some control over the companies that it considers "strategic" or "essential" to ensure national interests are not jeopardized by foreign ownership. Therefore economic patriotism is asserted both through its scope, the protection of strategic economic sectors, and through its purpose, as an answer to an external threat: foreign capital. In this way the legal instruments to which this concept refers are far from being specific to a particular State. Since they are understandable through the State sovereignty, one even wonders if their implementation is not inherent to the State. On the other hand, external sovereignty implies that the State is free to restrict itself by entering into international commitments. European construction characterizes the dynamic process, which aims to build an integration organization and therefore it is the result of the exercise by the State of this international sovereignty. Even as jurisdictions have been transferred from member states to the European Union, economic patriotism practiced by the member states gradually fell into European integration realm. This study aims to explore the dialectic between the concept of economic patriotism and European integration as a compatibility requirement. This dialectic must be analysed from the State sovereignty point of view. Economic patriotism expresses the State territorial sovereignty whereas European integration is the result of its external sovereignty, which notably led to liberalize trade and investments. Therefore, tensions may appear between internal and external State sovereignty.

The thesis focuses on setting the financial value of company Agados Ltd. Two valuation methods, to be specific the methods DCF and EVA entity, have been used to value the company. The theoretical part deals with the issues of valuation and related areas. Subsequently, the company and the application of theoretical knowledge on Agados Ltd. are described. This work also contains strategic and financial analysis, individual steps for application of the income valuation method such as the proposal of a financial plan and capital expenses. The outcome of this thesis is the final valuation, for the needs of commercial establismet Agados Ltd., which is based on the income valuation method.

The focus of the diploma thesis is formulation of realistic business plan of a newly established company INEX plus Ltd. The core of its trade will be roof construction and personalized furniture production. The thesis consists of three parts. Theoretical part describes the foundation of the company and the structure of its business plan. Following sections analyze the internal and external environment of the company and formulate the business plan per se.

This thesis considers the proposed business plan – establishment of the shooting range, which outlines the present difficult conditions which exist in the society. Thesis is conceived as a project for investor with sufficient funding for implementation. It is derived from a complex analyses of the external and internal factors, changes and estimates of internal performance parameters aligned to the agreed strategic design. The aim is to produce a essential document which sets out a clear statement of the future direction of the business and its desired position including the identification of the resources required to achieve that goal.

The thesis deals with a Polyfunctional house. It´s lately erected building of self-standing block of flats with a pizzeria situated in Humpolec, Hradská Street. The building is designed as a four-storeyed cellarless house with eight separate housing units for thirty permanently living people. The pizzeria designed for thirty guests and five employees is included to the property. It´s situated in the firtst floor. Residential part and business premises are separated from each other operationally independent and accessible main entrance. The building is covered with a flat roof structures. The building plan uses load-bearing vertical structure of ceramic system Porotherm, horizontal structure consists of prestressed and reinforced concrete panels Spiroll board.

This master thesis is focused on elaboration of project documentation for constructing autosalon in Žďár nad Sázavou. Project and appendix are processed by current applicable laws, regulations and standarts. Designed object is situated on plat #6167/2. Both plat sis parts of cadastral area of Žďár nad Sázavou. There are all needed engineering netwoeks nearby. Object is divided on two functional parts, which are operationally and constructionally connected. First part is exhibition and representatice hall, which are capacity of 7 exhibited vehicles. Other partis formed by administrative facilities for staff including sanitary facilities for both staff and visitors. Second part is service for personal and light commercial vehicles with four working stations. Construction is designed reinforced concrete columnar structural system. Plan dimension autosalon is 31,06x22,6m. Plan dimension autoservise is 30,74x18,84m. The cladding autosalon is designed of ceramic tile 250mm. The cladding autoservis is designed of sandwich panel. Roof of building accross the surface is flat roof. Establishment of the object is a combination of footings and foundation belts. Cladding of exhibition hal lis more than 50% glazed. Parts of autosalon and autoservise are designed as sigle storey objects, while administrative part is designed as a two.

This thesis defines the theoretical basis essential for building a business plan and simultaneously encompasses the building of a real business plan, which will be focused on the creation of a new company - KK-TECH s.r.o., which will offer complex cleaning services. The key aspect of the thesis is market analysis, which the company will enter, and a marketing and financial plan. I will use primarily data, which have been obtained while studying, and also data, which have been obtained thanks to working in said field.

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