La collaboration en temps réel est un cas spécial de collaboration où les utilisateurs travaillent sur le même élément simultanément et sont au courant des modifications des autres utilisateurs en temps réel. Les données distribuées doivent rester disponibles et consistant tout en étant répartis sur plusieurs systèmes physiques. "Strong Consistency" est une approche qui crée un ordre total des opérations en utilisant des mécanismes tel que le "locking". Cependant, cela introduit un "bottleneck". Ces dix dernières années, les algorithmes de concurrence ont été étudiés dans le but de garder la convergence de tous les replicas sans utiliser de "locking" ni de synchronisation. "Operational Trans- formation" et "Conflict-free Replicated Data Types (CRDT)" sont utilisés dans ce but. Cependant, la complexité de ces stratégies les rend compliquées à intégrer dans des logicielles conséquents, comme les éditeurs de modèles, spécialement pour des data structures complexes comme les graphes. Les implémentations actuelles intègrent seulement des data linéaires tel que le texte. Dans ce mémoire, nous présentons CollabServer, un framework pour construire des environnements de collaboration. Il a une implémentation de CRDTs pour des data structures complexes tel que les graphes et donne la possibilité de construire ses propres data structures. / Real-time collaboration is a special case of collaboration where users work on the same artefact simultaneously and are aware of each other’s changes in real-time. Shared data should remain available and consistent while dealing with its physically distributed aspect. Strong Consistency is one approach that enforces a total order of operations using mechanisms, such as locking. This however introduces a bottleneck. In the last decade, algorithms for concurrency control have been studied to keep convergence of all replicas without locking or synchronization. Operational Transformation and Conflict free Replicated Data Types (CRDT) are widely used to achieve this purpose. However, the complexity of these strategies makes it hard to integrate in large software, such as modeling editors, especially for complex data types like graphs. Current implementations only integrate linear data, such as text. In this thesis, we present CollabServer, a framework to build collaborative environments. It features a CRDTs implementation for complex data types such as graphs and gives possibility to build other data structures.

The aim of this diploma thesis is to prepare the financial plan of the selected company for the planned period 2018 – 2020. The financial plan is based on analysis of company´s data of past periods for the 5 periods in retrospect. The preparation of the financial plan is preceded not only by the financial analysis of past years' data and the strategic analysis of the environment but also by the determination of the company's strategies and objectives. The financial plan for the period 2018 - 2020 will be completed in two variants. In the last part an assessment of the financial plan variant with objectives will be made.

The topic of this thesis is to create a financial plan for a selected company, which is the company ZEMO, spol. s r.o. with its headquarters in Bohaté Málkovice, which is engaged in agricultural activities, especially plant production. In the first part of the thesis there are the theoretical starting points, then the selected company is introduced, the strategic and financial analysis is performed and the financial plan for the years 2018 - 2021 in the optimistic and pessimistic variant is processed. Finally, an evaluation of both variants of this financial plan is made.

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Diploma thesis is based on finding out main financial planning issues. The first part of thesis is dealing with theoretical aspects, which are necessary to know for setting up a financial plan. After this part is the practical part, which includes detailed procedure for setting up a financial plan for company H.A.Kovochem. Financial plan is created in an optimistic and pessimistic alternative. The final part of the thesis is evaluation and control of these two alternatives of plans