Fusion is a fundamental human process that occurs in some form at all levels of sense organs such as visual and sound information received from eyes and ears respectively, to the highest levels of decision making such as our brain fuses visual and sound information to make decisions. Multi-sensor data fusion is concerned with gaining information from multiple sensors by fusing across raw data, features or decisions. The traditional frameworks for multi-sensor data fusion only concern fusion at specific points in time. However, many real world situations change over time. When the multi-sensor system is used for situation awareness, it is useful not only to know the state or event of the situation at a point in time, but also more importantly, to understand the causalities of those states or events changing over time. / Hence, we proposed a multi-agent framework for temporal fusion, which emphasises the time dimension of the fusion process, that is, fusion of the multi-sensor data or events derived over a period of time. The proposed multi-agent framework has three major layers: hardware, agents, and users. There are three different fusion architectures: centralized, hierarchical, and distributed, for organising the group of agents. The temporal fusion process of the proposed framework is elaborated by using the information graph. Finally, the core of the proposed temporal fusion framework – Dynamic Time Warping (DTW) temporal fusion agent is described in detail. / Fusing multisensory data over a period of time is a challenging task, since the data to be fused consists of complex sequences that are multi–dimensional, multimodal, interacting, and time–varying in nature. Additionally, performing temporal fusion efficiently in real–time is another challenge due to the large amount of data to be fused. To address these issues, we proposed the DTW temporal fusion agent that includes four major modules: data pre-processing, DTW recogniser, class templates, and decision making. The DTW recogniser is extended in various ways to deal with the variability of multimodal sequences acquired from multiple heterogeneous sensors, the problems of unknown start and end points, multimodal sequences of the same class that hence has different lengths locally and/or globally, and the challenges of online temporal fusion. / We evaluate the performance of the proposed DTW temporal fusion agent on two real world datasets: 1) accelerometer data acquired from performing two hand gestures, and 2) a benchmark dataset acquired from carrying a mobile device and performing pre-defined user scenarios. Performance results of the DTW based system are compared with those of a Hidden Markov Model (HMM) based system. The experimental results from both datasets demonstrate that the proposed DTW temporal fusion agent outperforms HMM based systems, and has the capability to perform online temporal fusion efficiently and accurately in real–time.

The majority of cloud storage platforms rely on a centralized structure, with the most popular being Microsoft Azure. Centralization causes consumers to rely on the provider to maintain accessibility and security of data. However, platforms such as Storj.io are based on a decentralized structure. To become decentralized, Storj.io uses blockchain technology in a means to create an automated consensus mechanism between the entities storing the data. There is however little research regarding performance and security issues on a decentralized platform based on blockchain technology. The purpose of this study is to identify the beneficial and non-beneficial aspects of using blockchain-based decentralized cloud storage as a substitute for centralized ones. The study focuses on performance and security. A comparative case study has been executed, consisting of an experiment and literature study. Quantitative data from an experiment was used in a hypothesis test to determine whether there were any performance differences between Microsoft Azure Blob Storage and Storj.io. A literature study generating qualitative data was then made to identify differences in security measures and from that also discuss potential security risks on a service like Storj.io. This study found that the performance of Storj.io was lower than Microsoft Azure’s Blob Storage. Causes of these results were identified to be due to the many more steps during resource allocation in Storj.io, compared to Blob Storage. Security risks identified in Storj.io through the literature study were generally connected to the consensus mechanism. However, research shows that it is very unlikely for the consensus mechanism to be compromised. Because Microsoft Azure’s service does not use a blockchain, these risks do not exist. For secure data transfer to Azure’s service, consumers have to implement encryption manually client-side. Therefore, this study could not conclude whether Storj.io is a safe alternative because a consumer using the Microsoft Azure service is responsible for implementing security measures. Conclusions drawn from this study are intended to act as new knowledge in the field of blockchain-based decentralized cloud storage. It is an outset to decide whether to use centralized cloud storage or blockchain-based decentralized cloud storage from a performance and security perspective. / Majoriteten av datalagringsmolntjänsterna är centraliserade, varav Microsoft Azure står som den mest använda molntjänsten. Centralisering innebär att konsumenten behöver lita på att värdföretaget hanterar tillgänglighet och säkerheten av data på bästa möjliga sätt. I kontrast mot en centraliserad molnplattform finns Storj.io som är en decentraliserad molnlagringstjänst. För att åstadkomma decentralisering använder sig Storj.io av blockkedjan som används för att uppnå den autonoma konsensusmekanismen mellan noderna som lagrar data. Syftet med denna studie är att identifiera för- respektive nackdelarna med en decentraliserad blockkedjebaserad molnplattform i jämförelse mot en centraliserad molnplattform. Specifikt fokuserar studien på prestanda och säkerhet. En komparativ fallstudie har utförts med ett experiment och en litteraturstudie som datainsamlingsmetoder. Den kvantitativa datan från experimentet användes i en hypotesprövning för att identifiera om det fanns någon skillnad i prestanda mellan Microsoft Azure och Storj.io. Litteraturstudien användes i syfte för att kunna styrka skillnader om säkerhetsåtgärder och säkerhetsrisker mellan molnplattformarna. Resultatet av denna studie visar att prestandan för Storj.io är lägre än Microsoft Azures molnplattform. De identifierade faktorerna som orsakade resultatet anses vara på grund av de flertal steg som krävs vid resursallokering för Storj.io. De säkerhetsrisker som uppstår hos Storj.io kom till i samband med konsensusmekanismen. För att en säkerhetsrisk skall uppstå mot konsensusmekanismen behöver det decentraliserade nätverket hotas med majoritet. Eftersom Microsoft Azure inte använder sig av blockkedjan uppstår inte dessa typer av säkerhetsrisker. För dataöverföring till Azures datalagringstjänst behöver konsumenten själv säkerställa en krypterad kommunikationskanal. I Storj.ios fall sköts alla typer av säkerhetsåtgärder automatiskt vilket eliminerar risken för säkerhetsattacker vid överföringar. Sammanfattningsvis tyder denna studie på att Storj.io inte är ett optimalt val vid prioritering av prestanda. Eftersom konsumenten som använder Microsoft Azures tjänst ansvarar för säkerhetsåtgärder drogs ingen direkt slutsats huruvida Storj.io är ett säkert substitut. Studien visar på att det existerar konensusrisker med en tjänst som Storj.io och det är upp till envar konsument att förlita sig på att dessa inte uppstår. De slutsatser som har dragits från denna studie är avsedda som ny kunskap inom fältet som berör decentraliserade molnplattformar baserade på blockkedjan. Studien kan användas som en utgångspunkt för val mellan en centraliserad och decentraliserad molntjänst baserad på blockkedjan med prioritet för prestanda och säkerhet.

This is the project report for the master thesis project in Industrial design engineering at Luleå University of Technology. The project spanned from January to June 2018. The project took place at the Swedish Defence Materiel Administration (FMV) in the sub-division FSV MarkV. FMV makes sure that Sweden’s defence and military have the proper and functioning equipment, whereas MarkV is responsible for providing services directed towards equipment operated on land.  MarkV wanted to implement standard as part of their planned introduction of MarkV Production System (MPS) in 2019. MPS faced the challenge of implementation at several geographically dispersed workshops. This project was therefore carried out to investigate if and how centralized standards could be implemented within their geographically dispersed organization. The project has included visits to the workshops in Boden and Luleå as well as participation at a meeting with the project group developing MPS. However, the project has mainly been conducted from a theoretical standpoint, where literature about this subject has been explored. From the theoretical framework, a requirement specification was compiled. This specification was used to point out the key components to a successful implementation. The result from this project was a model developed to describe how each and every of the key component worked, as well as how MarkV could go about affecting it. The key components in this model was standard, supporting structure, managers and leaders, employees and participation, organizational culture and dealing with resistance. A section in this model was later dedicated to addressing what must be thought of before full roll-out. It was concluded that MarkV can implement centralized standards. However, MarkV must understand that the demands put on the organization will vary between standard and standard work. Standards were also considered less likely to meet contradiction upon implementation compared to standard work. The obstacles to implementation was identified as human resistance and non-human resistance. However, it was also concluded that non-human actors, such as the standard itself and the platform for MPS could possibly facilitate change if properly designed. Identifying the root cause of resistance could contribute to the change process in terms of acting as constructive critique. Using the proposed rule-of-thumb could help MarkV cope with resistance without spending too much energy on convincing employees. For MarkV to maintain and improve standard, it was concluded that they must perform follow-up and constructively use deviations. MarkV has been recommended to use the developed model in their further development of MPS. Practical tips on how to affect individual components has been presented in the model itself as well as in the final recommendation. / Detta examensarbete genomfördes som det sista momentet i civilingenjörsutbildningen Teknisk Design vid Luleå tekniska universitet med inriktning produktionsdesign. Projektet sträckte sig från januari till juni under 2018. Projektet genomfördes hos Försvarets Materielverk (FMV) inom MarkV som är den del av Förråd, Service och verkstäder (FSV). FMV säkerställer att Sveriges försvar och militär har rätt och fungerade materiel. MarkV är ansvariga för att erbjuda tjänster som är riktade mot materiel som opereras på land. MarkV hade som mål att implementera standard i samband med introduktionen av MarkV produktionssystem (MPS) under 2019. Att implementera MPS i MarkV sågs som en utmaning eftersom verksamheten består av 24 stycken geografiskt utspridda markverkstäder. Detta projekt genomfördes för att utvärdera om och hur centraliserade standarder skulle kunna implementeras i deras verksamhet. Projektet inkluderade besök vid markverkstäderna i Boden och Luleå, samt innefattade deltagande vid ett möte med projektgruppen som utvecklar MPS. Projektet har däremot främst genomförts ur ett teoretiskt perspektiv där litteraturen inom detta område har utforskats. Från den teoretiska referensramen sammanställdes en kravspecifikation som identifierade vilka nyckelkomponenter som behöver tas hänsyn till för en framgångsrik implementering. Resultatet från detta arbete var en modell som förklarade hur dessa nyckelkomponenter fungerade, samt förklarade hur MarkV kan påverka dessa. Nyckelkomponenterna som inkluderades i modellen var standard, supporting structure, managers and leaders, employees and participation, organizational culture, dealing with resistance och before full roll-out. Slutsatsen som drogs var att MarkV kan implementera centrala standarder. Kraven som kommer att ställas på MarkV kommer däremot att variera beroende på om implementeringen innefattar standardiserade arbetssätt eller enbart standard. Standardiserade arbetssätt ansågs mer sannolikt att möta motstånd. De två olika typer av motstånd som identifierades var mänskligt och icke-mänskligt motstånd. Slutsatsen kunde även dras att icke-mänskliga aktörer, likt standarden i sig själv samt plattformen för MPS, kan främja förändringsprocessen. Att identifiera rotorsaken till motstånd ansågs kunna bidra konstruktivt till förändringsprocessen. Genom att använda den föreslagna tumregeln kan MarkV bemöta utmaningen med motstånd utan att spendera för mycket energi på att övertala anställda. För att MarkV ska kunna upprätthålla och förbättra standarder kunde det konkluderas att uppföljning och ett konstruktivt nyttjande av avvikelser kommer att vara nödvändigt. MarkV har blivit rekommenderade att använda den utvecklade modellen vid det fortsatta arbetet med att utveckla MPS. Praktiska tips på hur MarkV kan påverka de individuella komponenterna har getts löpande i modellen samt i den avslutande rekommendationen.

Made available in DSpace on 2016-06-02T18:57:52Z (GMT). No. of bitstreams: 1 6676.pdf: 2910641 bytes, checksum: 429f708ea681f9c94b08e56cc8abc077 (MD5) Previous issue date: 2014-12-18 / Are there successful composting experiences of municipal solid waste (MSW)? Is it possible to have alternative solutions for urban organic waste different from the conventional model of centralized composting plants? Answering these questions was the main objective of this work. The state of São Paulo was the focus of the research. Methodology included a survey of primary and secondary data of centralized and decentralized composting experiences in São Paulo and semi-structured interviews with managers in face to face, telephone or e-mail contacts. Six modalities of composting and fifteen treatment routes of organic waste with source separation had been identified, as well as factors boosting and restricting the development of composting activities in the State. The results showed the diversity of alternatives for organic waste recovery in urban areas, pointed out gaps that benefit final disposal groups and revealed the lack of public support to the composting activities undertaken by several actors in the State. The study concludes that decentralizing activities, diversifying technological routes of composting and stimulating social, public and private entrepreneurs can accelerate the diversion of MSW from landfills and dumps. Such actions can also contribute to urban and rural agriculture and enable implementation of a rational culture of solid waste management. / Existem experiências bem sucedidas com compostagem de resíduos sólidos urbanos (RSU)? É possível implantar soluções para os resíduos orgânicos urbanos, alternativas ao modelo convencional de usinas de triagem e compostagem? Responder a estas perguntas foi o principal objetivo deste trabalho. O estado de São Paulo foi o foco da pesquisa. A metodologia incluiu o levantamento de dados primários e secundários acerca de experiências paulistas de compostagem centralizada e descentralizada e entrevistas semiestruturadas com gestores, em contatos pessoais, telefônicos ou via correio eletrônico. Foram identificadas seis modalidades de compostagem e quinze rotas de tratamento de resíduos orgânicos com separação na fonte, além de fatores que impulsionam e que restringem o desenvolvimento de atividades de compostagem no estado. Os resultados desvelam a diversidade de alternativas para valorização de resíduos orgânicos em meio urbano, apontam brechas para a atuação de grupos que lucram com a disposição final e revelam a falta de apoio e incentivo público às atividades de compostagem empreendidas por diversos atores no estado. Conclui-se que a descentralização da atividade, a diversificação das rotas tecnológicas de compostagem e o estímulo aos empreendedores sociais, públicos e privados pode acelerar o desvio de RSU dos aterros sanitários e lixões, contribuir para a agricultura urbana e rural e permitir a implantação de uma cultura racional de gestão de resíduos sólidos.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-02-04T13:57:27Z No. of bitstreams: 1 carlosdacunhasilva.pdf: 1078429 bytes, checksum: b727c43e20d9570c597cff007efd8d07 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-02-05T11:47:59Z (GMT) No. of bitstreams: 1 carlosdacunhasilva.pdf: 1078429 bytes, checksum: b727c43e20d9570c597cff007efd8d07 (MD5) / Made available in DSpace on 2016-02-05T11:47:59Z (GMT). No. of bitstreams: 1 carlosdacunhasilva.pdf: 1078429 bytes, checksum: b727c43e20d9570c597cff007efd8d07 (MD5) Previous issue date: 2014-11-14 / O presente trabalho, intitulado “Proposta de Reorganização dos Procedimentos Administrativos na Superintendência de Pessoal da Secretaria de Estado de Educação de Minas Gerais”, foi desenvolvido no Mestrado Profissional em Gestão e Avaliação da Educação Pública da Universidade Federal de Juiz de Fora (UFJF). A pesquisa teve como objetivo analisar como se dá o relacionamento institucional entre a Superintendência de Pessoal (SPS) – Órgão Central da Secretaria de Estado de Educação (SEE/MG) e as 47 Superintendências Regionais de Ensino (SREs) localizadas na capital mineira e em 44 municípios do interior do Estado de Minas Gerais, assim como propor medidas para a reorganização dos procedimentos administrativos da SPS-Assessoria visando a dotar este e as SREs de instrumentos capazes de conferir a organização das rotinas dos procedimentos de trabalho, nas atividades por eles desempenhadas. No trabalho, foi descrito o caso de gestão referente à repartição pública analisada, ou seja, a SPS-Assessoria, relacionando a sua realidade e o seu “modo de fazer” com as proposições de documentos oficiais no que tange à delegação de competências dos órgãos/setores da SEE/MG, bem como foi avaliado em que medida as atividades desenvolvidas na SPS-Assessoria influenciam as atividades desempenhadas pelas SREs no que tange à gestão de pessoal. Destaca-se no trabalho a proposta de um Plano de Intervenção que compreende a produção de orientações para o gerenciamento do setor pesquisado em que são propostas ações que facilitem a organização do setor e a capacitação de seus membros e dos setores de seus relacionamentos, quais sejam as SREs. Todas as ações foram apresentadas tendo como foco a atuação do gestor, em particular a dos seus colaboradores como protagonistas do processo, visando a agregar qualidade nas atividades por eles desempenhadas. / This paper entitled "Proposal for Reorganization of the Administrative Procedures at Human Resources Superintendence of the Department of Education of Brazilian state of Minas Gerais” was developed for the Professional Master Program in Management and Assessment of Public Education of Federal University of Juiz de Fora (UFJF), Brazil. The research aimed to analyze how works the institutional relationship between the Human Resources Superintendence (SPS) - central organ of the Brazilian State Department of Education (SEE/MG) - with the forty seven Regional Offices of Education (SREs), located in the capital and 44 municipalities in the Brazilian state of Minas Gerais, as well as to propose actions to reorganize the administrative procedures of SPS-Consultancy endowing these SREs with instruments to organize the routine of the work procedures, in activities performed by them. At work, it was described the management case related to the public department analyzed, i.e., the SPS-Consultancy by relating their reality and methodology with the propositions of official documents regarding the delegation of powers of the bodies/sectors of SEE/MG, as well as it was assessed in which extent the activities in the SPS-Advisory have influence on the activities performed by SREs in regard to personnel management. Work stands out in the proposal of an Intervention Plan that includes the production of guidelines for managing of the analyzed department where actions are proposed to favor both the organization of the sector and the training of its members and its related sectors, namely the SREs. All actions were presented focusing on the role of the manager, particularly of its collaborators as protagonists of the process, in order to add quality in the activities performed by them.

Studiens övergripande syfte är att öka förståelse och förutsättningarna för att studera affärsmöjligheter. Studien har bedrivits induktivt och utgår ifrån 48 stycken intervjuer med verksamhetsspecifika beslutsfattare inom upphandlingsprocessen. Beslutsfattarna är spridda över 11 svenska branscher. Resultatet visar på en stor variation med avseende på upphandlingsmängd för respondentverksamheterna, där en högsta upphandlingsmängd var 110 heltidsanställda konsulter per år och en minsta mängd var 0. Median mängden för de verksamheter som ingick i urvalsgruppen var 3 heltidsanställda konsulter per år. Vidare identifierades 10 stycken konkurrensprioriteringar för urvalsgruppen. 3 konkurrensprioriteringar var exklusiva för den grupp som tillämpade en centraliserad upphandlingsmodell och 3 var exklusiva för den grupp som tillämpade en decentraliserad upphandlingsmodell. Korrelationer mellan leverantörspreferenser med avseende på mängden aktivt bidragande leverantörer och upphandlingsmängder identifierades även. Studien har bidragit med en holistisk bilateral modell som beskriver affärsutbytet mellanen konsultverksamhet och en upphandlande verksamhet. Modellen underlättar vidare studier på så sätt att bakomliggande mekanismer för affärsmöjligheter blir lättare att studera rent systematiskt. Modellen som konstruerats kan användas som ramverk för att bedöma alternativa affärsutbyten. Genom att jämföra relativa värden och preferenser kan olika situationer bedömas för att avgöra vilket alternativ som innebär störst sannolikhet för god affärsmöjlighet. / The primary objective of the study is to increase the knowledge and conditions for studying business opportunities. The study has been conducted inductively and utilizes 48 interviews with firm specific decision-makers within the procurement process. The decision-makers are active in 11 swedish industries. The results show great variation with regards to the procurement volumes for the participating firms, where the largest volume is 110 full-time-equivalent consults per year and smallest is 0. The median value for the sample firms where 3 full-time-equivalent consults per year. 10 factors for driving competition where also identified for the sample group. 3 factors where exclusive to the firms that utilized a centralized procurement model and 3 factors where exclusive to the firms that utilized a decentralized procurement model. Correlations beteen preferences with regards to the amount of active suppliers and procurement volumes were also identified. This study has developed an holistic bilateral model, from the findings, that describes the business trade between a consultancy firm and a procuring firm.

本研究主要探討臺北市政府(以下簡稱市府)以資訊一條鞭方式進行市府資訊資源整合，其執行現況、遇到的困難及資源整合相關建議。研究聚焦於計畫及人力項目，並以ARCI權責分工模型及研究建構六構面，分析前述原因。本次資料蒐集過程以滾雪球抽樣方式，訪談市府資訊局及一級機關資訊主管人員。「一條鞭」概念提出，係仿效我國人事、主計、政風獨立於行政機關之外運作模式，藉由特定主管機關集中管理系統特定項目，掌控業務權限。而為使市府分散資訊資源集中管理提升效能，資訊一條鞭概念因此而生。 研究發現市府資訊局於進行資訊資源整合之際不僅辦理業務項目與人事一條鞭權力集中掌控機制不同，執行的力道亦不及於人事一條鞭集權。各機關所提資訊計畫部分，資訊局多扮演專業技術諮詢者角色，尊重各機關專業自主精神，如涉及市府共通性整合項目，則以預算審核方式進行計畫控管。另市府雖訂有資訊人力管理相關法規及進用遷調作業流程，資訊局除個人考核仍未予執行外，其餘多限縮本身參與程度，結果通常與機關首長決定一致。此外，人力異動頻繁不易建置跨局處整合性人才以及現行法規未賦予資訊局掌管市府各機關資訊單位主管權限，均增加資訊資源整合困難度，整合效果有限。 前述整合力道之不及，其原因除資訊業務整合與一條鞭機制目的未必相符外，主因為資訊業務本質依附於各機關專業需求下，需與服務機關需求互相結合。也因此，本研究建議於釐清市府資訊組織策略性目標之下，建置府級CIO委員會專案小組機制，分層化訓練標的與內容，培育資訊專業整合性人才實力，且將訓練與升遷機制綁定，多元化獎勵性質措施等強化人員留任動機，亦建議後續研究者針對人才訓練延伸研究議題。

Removal of nitrogenous compounds from precious metal refinery (PMR) wastewater is important in terms of avoiding eutrophication (environmental protection), metal recovery (increased overall process efficiency and value recovery) and reuse of treated water (maximum use of natural resources). Extreme pH conditions (4 to 13 depending on the wastewater stream), high chemical oxygen demand (> 10,000 mg/I), numerous metals and high concentrations of those metals (> 20 mg/l of platinum group metals) in the wastewater are the main challenges for biological removal of nitrogenous compounds from PMR wastewater. Nitrogenous compounds such as NH₄⁺-N and N0₃-N are strong metal ligands, which make it difficult to recover metals from the wastewater. Therefore, a bioprocess was developed for removal of nitrogenous compounds from carefully simulated PMR wastewater. A preliminary investigation of metal wastewater was carried out to determine its composition and physico-chemical properties, the ability to nitrify and denitrify under different pH conditions and denitrification with different carbon Source compounds and amounts. Even at pH 4, nitrification could be carried out. A suitable hydraulic retention time was found to be 72 hours. There was no significant difference between sodium acetate and sodium lactate as carbon sources for denitrification. Based on these results, a reactor comparison study was carried out using simulated PMR wastewater in three types of reactors: continuously stirred tank reactor (CSTR), packed-bed reactor (PBR) and airlift suspension reactor (ALSR). These reactors were fed with 30 mg/l of Rh bound in an NH₄⁺ based compound (Claus salt: pentaaminechlororhodium (III) dichloride). Total nitrogen removal efficiencies of > 68 % , > 79 % and > 45 % were obtained in the CSTR, PBR and ALSR, respectively. Serially connected CSTR-PBR and PBR-CSTR reactor configurations were then studied to determine the best configuration for maximum removal of nitrogenous compounds from the wastewater. The PBR-CSTR configuration gave consistent biomass retention and automatic pH control in the CSTR. Ammonium removal efficiencies > 95 % were achieved in both reactors. As poor nitrate removal was observed a toxicity study was carried out using respirometry and the half saturation inhibition coefficients for Pt, Pd, Rh and Ru were found to be 15.81, 25.00, 33.34 and 39.25 mg/l, respectively. A mathematical model was developed to describe the nitrogen removal in PMR wastewater using activated sludge model number 1 (ASMl), two step nitrification and metal toxicity. An operational protocol was developed based on the literature review, experimental work and simulation results. The optimum reactor configuration under the set conditions (20 mg/I of Rh and < 100 mg/I of NH₄⁺-N) was found to be PBR-CSTR-PBR process, which achieved overall NH₄⁺-N and N0₃⁻-N removal efficiencies of > 90 % and 95 %, respectively. Finally, a rudimentary microbial characterisation was carried out on subsamples from the CSTR and PBRsecondary. It was found that the CSTR biomass consisted of both rods and cocci while PBRsecondary consisted of rods only. Based on these experimental works, further research needs and recommendations were made for optimisation of the developed bioprocess for removal of nitrogenous compounds from PMR wastewater.

The major topic of this thesis is tax and accounting aspects of different types of foreign market entrance. Basic types of foreign market entrance and their accounting and tax comprehension are defined in the first chapter. The second chapter is focused on legal point of view of the foreign entities business in Czech Republic and there are defined the main differences in foreign entities business by czech corporate entity and branch. The main differences of these subjects from the tax point of view are established in the third chapter, tax registration, tax duty origin, tax base, double taxation, mutual relations and transfer pricing. The fourth chapter is focused on the accounting duties both subjects, their differences and transactions accounting in practice of branch and its founder, foreign entity, in centralized and separated accounting system.

The diploma thesis deals with the division of the system installation and gives an overview of electrical appliances and heating system. It focuses on the Loxone system installation. The main part is the project documentation of wiring, programming the control of a family house and regulation of the solar thermal system for heating water and the heating system control. It also includes a simple economic evaluation of the proposed solar system.