The purpose of the thesis is to describe and analyse capability of municipalities as subjects creating law to influence own tax revenue. The theoretical foundation of the thesis is definition of self-government and municipal budget aiming at revenue, especially tax revenue in accordance with the budgetary categorization. The main part of the thesis focuses on the municipal budget revenue, which can be influenced by municipaities. It contains two chapters. The first one of them is so concerned with local charges as the payments which the municipalities have the greatest influence on. They decree their introduction or repeal, rate etc. The next chapter of the thesis analyses the authority of municipalities regarding the real estate tax, that is possibility of exemption of real estate touched by natural disaster and exemption of some agricultural lands and set or modification of various coefficients - the local coefficient, the municipal coefficient and location rent. The following part reports on tax authority of slovak municipalities compared with czech ones. Keywords Municipal budget, local charges, local taxes, real estate tax, location rent, municipal coefficient, local coefficient.

The aim of this work was to analyze selected branch from the stock market through technical and fundamental analysis. The target is to formulate the most appropriate investment strategy for each sector. The starting point for selecting appropriate investment strategy is inefficient market hypothesis. Selection of the investment strategy, depend on the current economic situation. Based on given results, it is not recommended to use any of the strategies. However, it can propose a suitable investment portfolio. The selected investment portfolio is certainly dependent on many factors. Among these factors belongs the current economic situation and investor´s attitude to risk. Choosing an investment strategy is also influenced by the investor's own attitude to the theory of efficient markets. Investors will opt for active or passive investment strategy on the basis of their opinion.

The principal objective of this work is to test the efficiency of the U.S. capital market and to specify the degree of this effectiveness and then to find out the optimal strategy to evaluate the money invested into selected companies. At first there is theory description - the basic classification of securities, explication of the notion of efficiency of capital market, the methods of test the efficiency, several statistic indicators of the capital market like return average, standard deviation or coefficients of the capital market. Following this theoretical base there is create an analyse of one of the most popular capital markets in American index S&P 500 and of its sectors and some securities. Historical dates of years 2003 - 2008 are analysed and on the basis of results there are propositions which strategy to choose. There wasn't directly confirmed effectiveness of U.S. capital market in this work. So there was a possibility to choose an investment strategy to get an above-average return. The results were very influenced by the crisis since 2007.

The thesis is focused on the exploration of income inequality among citizens of the Czech Republic and Great Britain. It is a comparison that evaluates the state income redistribution through state social support benefits. It provides information, in which country exists greater income inequality in income distribution among households and whether the income inequality among the citizens decreased due to the payment of these benefits or not. The theoretical parts of the work are devoted to explanation of basic terms (such as income redistribution, instruments of redistribution, relationship between social policy and redistribution) and tools for measuring income inequality (Lorenz curve, Gini coefficient, Robin Hood index, Interquintile share ratio S80/S20). The text also describes the various state social support benefits of both countries. The main research section contains calculations and graphical representations of all the above mentioned indicators. The final values are compared and the results are summarized.

Most acoustic measurements and parameters provided by a manufacturer of acoustic elements, which are offering additional solutions to room acoustics as well as acoustic construction works, are mainly limited to the parameters associated with absorption of individual elements. Until now, these diffusional elements have been neglected. Diffusi- onal panels are used to e.g. eliminate direct reflection of sound waves to the listener or reflection of sound waves concentrated at one point. Combination of absorptive acoustic panels and diffusion elements results in a space that is customised to the submitter’s needs.

Hlavním cílem práce je studium radiačního přenosu energie v termálním plazmatu pomocí aproximační metody sférických harmonických funkcí (PN-aproximace). Práce má teoretický charakter. Pozornost je věnována především P1-aproximaci. Spektrální závislost absorpčních koeficientů byla zpracována pomocí multigroup aproximace. Byl vytvořen výpočetní program pro výpočet radiačních charakteristik v izotermickém válcovém plazmatu a ve válcovém plazmatu s daným teplotním profilem, a vypočteny radiační charakteristiky pro plazma vzduchu a směsí SF6 a PTFE. Získané výsledky umožňují zahrnout radiační ztráty energie do celkové energetické bilance plazmatu elektrického oblouku. Jsou využívány v matematických modelech elektrického oblouku, které vytváří naši spolupracovníci z Ústavu fyziky plazmatu AV ČR v Praze a také ze zahraničních pracovišť (ABB Corporate Research ve Švýcarsku a Siemens AG Corporate Technology v Německu).

The aim of this thesis is to investigate possible improvement of scoring models prediction power in retail credit segment by using structural models estimating the future development of behavioral score. These models contain the informa- tion about past development of the behavioral score by parameters which take into account the sensitivity of clients' probability of default on individual market and life changes. These parameters are estimated by Markov Chain Monte Carlo methods based on score history. Eight different types of structural models were applied to real data. The diversification measure of individual models is compared using the Gini coefficient. These structural models were compared with each other and also with the existing scoring model of the credit institution which provided the underlying data. 1

The aim of the presented work is to investigate possible improvement of scor- ing models prediction power in retail credit segment by using structural models estimating the future development of behavioral score. These models contain the information about past development of the behavioral score by parameters which take into account the sensitivity of clients' probability of default on in- dividual market and life changes. These parameters are estimated with Markov Chain Monte Carlo methods based on score history. Eight different types of struc- tural models were applied on the real data. The diversification measure of indivi- dual models is compared using the Gini coefficient. These structural models were compared with each other and also with the existing scoring model of the credit institution which provided the underlying data. 1

The objective of the present diploma thesis was to verify the influence of monosex populations in African catfish (Clarias gariepinus) fishfarming on growth rate, growth heterogeneity, feed conversion ratio, yield and product quality in the operating conditions of a small fish farm with a recirculating aquaculture system. In six tanks with a volume of 0,3 m-3, 60 individuals with an average unit weight of 614 ? 135 g, all-male, all-female and mixed- sex (in 2 repeats each) were deployed. The fish were fed with feed in the usual and registered feed doses 4 times a day. At the end of the experiment, 119 days average fish weight reached 1445 ? 911 g. The composition of the populations was found to have a statistically significant effect on the food conversion ratio, gonadosomal index, and fillet yield. Statistically significant differences were not found in specific growth ratio (SGR), growth heterogeneity, or muscle composition (fat and protein content). The yield of fillets without skin reached only 40.74 ? 1.81% for all-female group. An economically advantageous alternative to a mixed -sex groupe with a sex ratio of 1: 1 was a all-male fishfarning groupe where the yield of skinless fillets was 46.99 ? 1.12%. Food conversions were also more favorable for all-male groups (FCR = 1.08 ? 0.08 and 1.04 ? 0.12) compared to all-female (FCR = 1.18 ? 0.21 and 1.25 ? 0.19 ). The fat content of the muscle at the end of the experiment varied between 5.10-10.53% for each group without proven dependence on the type of the group, the protein content showed only minimal differences, varied between 15.18 and 16.46%, dry mass contained muscle from 24.23 to 27.95% without proven dependence on the type of occupancy. Significant economic impact has the composition of groups when evaluating the yield of fillets without skin as the final product.

The target of this work is to create a financial analysis of selected company and an intercompany comparison of companies in selected branch. In teoretical part this work are description basic terms and methods of financial analysis and methods of intercompany comparison. In practical part this work is to create the financial situation of selected company and intercompany comparison of companies by methods of intercompany comparison. Then the resulting order of comanies is evaluated by Spearman´s correlation coefficient. In the end this work there is overall assessment of the results of the intercompany comparison and description of some problems that appeared in this work.