The diploma thesis is focused on the issue of taxes in international road transport of goods. The thesis explains the basic concepts and selected taxes that are relevant from the point of view of the international transport of goods. The first part of the thesis defines the essential theoretical basis. The analytical part deals with selected legal legislation of tax aspects related to the international road transport of goods. In the part of the proposals, on the basis of the acquired knowledge, a methodical guideline for companies engaged in the international road transport of goods is compiled. The proposed methodical guideline is subsequently applied to the chosen company.

This thesis deals with the design and implementation of a system, which allows to search for and recognize people in video recordings. The presented design is based on a preceding research in theory relating to the topics of face and people recognition. Furthermore, the system design is implemented using convolutional neural networks for face recognition, while the implementation primarily utilizes the libraries dlib and OpenFace. The design and implementation use parallelization and distribution of tasks among multiple devices to reduce computation time, while also bearing in mind the practical applications of such system, such as working with limited amounts of available information regarding the person we seek. The precision of people detection and recognition of the implemented system is about 70% to 80%, based on the performed task. Among other uses, the system can be utilized to find a particular person in a video recording, to estimate the number of passes through the monitored space of one person, or the number of passes in total, or to find unknown people in the monitored space.

The diploma thesis focuses on the taxation of legal entities. Based on acquired theoretical knowledge, it analyzes the current trend of taxation in a particular limited company. The thesis looks for a way to optimize tax base and tax liability in the selected company by applied use of income tax law in the Czech Republic and suggests solutions to keep the trend of tax optimalization in the selected company ongoing.

This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.

The diploma thesis deals with a proposal of recommendations that will lead to tax reduction in corporate income tax for a selected concern. The theoretical part is focused on the legal framework of corporate taxation and the definition of basic areas in which it is possible to perform tax optimization. Thesis also defines the concern, its forms and methods of organization and describes its connection in the international context. In the practical part, the acquired knowledge is applied to the data about the selected company and an analysis is performed in the given areas of optimization, while recommendations are formulated leading to a reduction of the company’s tax liability.

The thesis deals with the analysis and comparison of the consolidation of financial statements between the Czech Republic and Italy. The theoretical part describes the Czech and Italian bases for the preparation of consolidated financial statements, outlines the financial analysis and take comparison of corporate taxation in both countries. The practical part contains model examples created to show all consolidation methods in both countries. For the purposes of international comparison and analysis of results, financial analysis is used here, in its elementary form.

The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.

The aim of this thesis is to recognize a walking person in a sequence of images by defining his or her reference points to compare the course of their movement and then to identify the scanned person. Methods „k-means“ and „mean shift“ are used to obtain the silhouette of the person. However “environment model estimation” method is used here before those mentioned above. It is a type of a difference method and it helps to specify the scanning area and shortens the time of segmentation. During the search for the reference points the thesis focuses on three areas: the centre of the head and both ankle joints. Those points are later determined on the previous image sequence and compared with the real locations of the centre of the head and ankle joints marked by the user. The thesis also focuses on comparing the movement courses of those points and tries to identify the people whose walks are being scanned. Problematic situations which occurred during the whole process are analyzed in the end. The result of the thesis is an algorithm which can locate a moving person in an image sequence (video) and determine the reference points (centre of the head and ankles) to compare them and identify the scanned person.

The aim of the master thesis is to derive and implement image porcessing methods for people detection and tracking in images or videos. The overall solution was chosen as a combination of modern approaches and methods which were recently presented. The proposed algorithm is able to create trajectory of the person moving in indoor building spaces even under influence of full or partial occlusion for a short period of time. The scene of interest is surveyed by a static camera having direct view on targets. Selected methods are implemented in C# programming language based on OpenCV library. Graphical user interface was created to show the final output of algorithm.

The thesis " Solving conflict in the company ČEBAV s.r.o.“ is focused on the arrival of new young people to have been run company. This is a family company owners, when the employment of one owner's daughter and second son of the owner. By this time the company was, except for small differences, perfectly functional. At the time of the advent of new employees were inconsistencies resulting from poor communication between the families.