This diploma thesis briefly described the basics of soil cultivation, used machines and basic procedures, with regard to the minimization soil processing. The practical part of the thesis observed and described the parameters of two machines used for minimization soil processing and evaluated their effectivity.

This diploma thesis focuses on the evaluation and minimization of risks in the area of occupational health and safety (OSH), specifically on risks in the construction industry. The analysis of the current state evaluates the issue of current OSH from the European and national point of view, defines terms and contains basic principles of safe work with construction machines. The main task of this work is to analyze the risk associated with the performed activity on a model example and propose suitable measures for their minimization including financial evaluation.

This work deals with two basic operations over finite automata. Determination of nondeterministic finite automata and minimization of deterministic finite automata. For these two operations I proposed sequential algorithms that are parallelizable. I deal mainly with finding the speedup of SSE instructions, or use the OpenMP library. The trend today is mainly in increasing the number of processors, so I propose parallel algorithms for multiple processors. When searching for the optimal solution, I will be to examine other ways to achieve speedup, for example efficient saving of the data structures in memory.

Winter rape is a crop that we cultivate both in traditional and minimizing technology. The economy of minimizing technology is hidden in the high performance of shallow soil tillage machines. If we want to have a well-established growth we have to deal with these problems: suitable bulk weight of soil and size of soil aggregates, good processing of post-harvest residues, prevention of weed growth and sowing in the right agrotechnical term with seed distribution according to sowing technology.

Detekce objektů v počítačovém vidění je složítá úloha. Velmi populární a rozšířená metoda pro detekci je využití statistických klasifikátorů a skenovacích oken. Pro učení kalsifikátorů se často používá algoritmus AdaBoost (nebo jeho modifikace), protože dosahuje vysoké úspěšnosti detekce, nízkého počtu chybných detekcí a je vhodný pro detekci v reálném čase. Implementaci detekce objektů je možné provést různými způsoby a lze využít vlastnosti konkrétní architektury, pro urychlení detekce. Pro akceleraci je možné využít grafické procesory, vícejádrové architektury, SIMD instrukce, nebo programovatelný hardware. Tato práce představuje metodu optimalizace, která vylepšuje výkon detekce objektů s ohledem na cenovou funkci zadanou uživatelem. Metoda rozděluje předem natrénovaný klasifikátor do několika různých implementací, tak aby celková cena klasifikace byla minimalizována. Metoda je verifikována na základním experimentu, kdy je klasifikátor rozdělen do předzpracovací jednotku v FPGA a do jednotky ve standardním PC.

This thesis introduces the basic concepts of the game theory. Necessary models and solution concepts are described. Follows the summary of the computational complexity of these concepts and corresponding algorithms. Poker is formalized as one of the game theory game models. State of the art algorithms for the ex- tensive form games are explained with the application to the Poker. The thesis also introduces the Annual Computer Poker Competition and participating pro- grams. Finally, new result about the extensive form games with many actions is presented. Keywords: Game theory, Poker, Nash equilibrium, Extensive form games

The work is focused on operational comparison of two technologies of sugar beet growth. The comparison took place on two adjacent plots with almost the same properties. On the first plot the stand was based on Stip-Tillage technology. On the second plot was used minimalization technology, specifically loosening and subsequent preparation before sowing using a compactor. Several parameters of the soil preparation were evaluated on the plots. Subsequently, the vegetation was monitored during the growing season. The thesis is also supplemented by yield parameters and simplified economic evaluation.

I decided to devote my thesis to the optimalization of tax burden of income tax {--} the legal tax avoidance. The main aim of this work is to point out legal possibilities how to abate the tax base of the income tax and tax liabilities of natural persons, which enables the curently valid law of income tax, as well as other rules and regulations conditioning taxation. My partial aims are to compare particular variants abating the tax base and the personal income tax, to evaluate the best possibilities and to illustrate their practical solutions on concrete situations. The thesis is divided into three main parts. In the first part I mentioned the main significance of taxes in the budget of the Czech Republic and the incorporation of the personal income tax into the tax system. Next, I tried to clear up the mater of the personal income tax, as for example who a tax-payer is, what the object of the tax is, what belongs to the tax base, what tax rebates and nontaxable parts of the tax base are, how to calculate the tax. It concerns in particular tax-deductible items, re-deduction of property, reserves, the way of financing new property, lump expenses, collective taxation of spouses etc. The last part is focused on presentation and practical solving of problems. I tried to include such examples which concern great number of tax-payers or which are most often used in practice.

The risks of Extasy Use This topic is very present in Czech Republic as the use of soft drugs, including the extasy is becoming increasingly popular. Extasy is considered as a weekend or experimental drug that is mostly used by the young population. Our society is tolerant towards the use of the soft drugs; consequently these drugs are becoming a common part of our lives. Extasy is represented as a soft and safe drug. Nevertheless the use of any addictive substances is far to be without risks. Such risks are often neglected or totally ignored. This diploma thesis consists of two parts: theoretical and practical part. First part, the literature review is embracing all different aspects of the dance drug extasy and its culture. History of the drug, description of its effects, identification of its users, hazards related to its use and also preventive measures - harm reduction programs are being defined. The aim of this work was to present complex information about the extasy drug and yet to describe the hazards linked to the drug abuse and draw attention its dangers. First part also includes the description of the means for minimising such risks and the harm reduction preventive programs {--} analysis of an extasy tablet. Practical part of this work results from several interviews of the formal extasy users. The endeavour of this part was to get more information about the drug. The interviews consisted of a number of parts. Questions in these parts focused on frequency of attendance of the dance parties, number of the extasy tablet used on average and the circumstances of the drug use, knowledge of the drug and its incidences and motivation to stop using it. Other set of questions enquired about the dangers of extasy in combinations with other drugs, ``fake extasy{\crqq} issue and dangerous behavioural under the influence of extasy. In the following part of the interview extasy users were asked to describe their awareness of the dangers and risks linked to the use of the drug, what precautions are they taking to avoid such risks and weather they know about possibility to get the pill analysed for purity and further if they care about the importance of the fluid intake. This thesis demonstrated that the extasy users are well informed about the risks, hazards and dangers of the drug however they overlook it and act as they are not aware of the hazards.

Transfer pricing plays a crucial role in the financial management of TNC as it significantly influences revenues and costs allocation among affiliates of TNC that are located in countries with different tax regimes, interest rates, political situation and economic environment. Recently, transfer pricing is scrutinized in respect of tax minimisation strategies adopted by TNC which raises various conflicts of interest with tax authorities in some countries of their presence. The main objective of the dissertation thesis is to provide a comprehensive empirical study on international transfer pricing in the Czech Republic from the perspectives of both taxpayer and the tax authority. With regard to the complexity of transfer pricing, manufacturing afiliates of TNC located in the Czech Republic were selected to be examined in more detail. The thesis is structured into five chapters. The first chapter defines theoretical framework based on which the analytical part of the thesis is elaborated. The strategies applied by TNC in setting transfer prices are strongly affected by the transfer pricing regulation and interpretative experience of the particular countries in which they operate. In this context, the Czech transfer pricing legislation as well as selected case law is analyzed in the second chapter. Given the complexity of the issue of transfer pricing, the third chapter deals with selected aspects that are considered critical when setting transfer prices. The fourth chapter presents key findings regarding transfer pricing strategies applied by TNC located in the Czech Republic to transfer pricing issues. The fifth chapter summarizes the approach of the Czech tax authorities to the transfer pricing audits and at the same time evaluates related risks borne for taxpayers in this respect. The thesis reveals that manufacturing afiliates of TNC located in the Czech Republic generally prefer non market (cost based) transfer pricing methods when setting transfer prices, whereby there are several factors influencing their decision making, out of which internal economic conditions and foreign exchange risk management are deemed the most important factors, while tax optimisation as well as restrictions on profit repatriation are considered relatively less important factors. The study further indicates certain inconsistency between declared functional and risk profiles and decision making competences. In this connection, it was found out that the Czech afiliates in which the foreign parent company is involved in transfer pricing set-up incur tax losses. In response to the increasing importance of transfer pricing and international initiative Action Plan BEPS (Base Erosion and Profit Shifting) it can be stated that the approach of the Czech tax authorities has become more intensified and sophisticated. The Czech tax authorities challenge declared and actual functional and risk profile of taxpayers as well as economic substance of realized intercompany transactions. Furthermore, number of transfer pricing audits has increased and become targeted on risky taxpayers such as companies granting investment incentives or incurring tax losses etc. As a result, additional tax assessment due to incorrect transfer pricing significantly increases over recent years.