Continuous growth in transport performance leads to deterioration of the transport infrastructure and there is also a need for states to raise funds to cover the costs of repairs, maintenance and modernization of this infrastructure. One option is to charge users of such infrastructure. In the Czech Republic there is a system of charges only for the use of road and rail transport routes. There is no charging of waterways in the Czech Republic, but it exists in some european countries. This diploma thesis deals with the issue of the charging of waterways in the European Union and thus points out the existence of an alternative possibility of financing expenditures for repairs, maintenance or modernization of the transport infrastructure serving the Czech water transport. The first three chapters contain the theoretical background, focusing in particular on the importance of freight water transport and European policy. The other chapters include an analysis of the established charging system for waterways in Germany. Subsequently, the total revenue from the charging of users of waterways for freight transport is calculated. From this analysis, the thesis is also based on the creation of a model for charging the Elbe waterway in the Czech Republic. After creating the preconditions for charging the Elbe waterway, the potential revenue obtained by this charging was also calculated and compared with the average annual cost of repairs and maintenance of watercourses in the Czech Republic.

My dissertation is focused on usage of psychobiographical model of care during working with seniors. The first part of my dissertation is focused on theories, where I explain things such as old age and its age borders, changes in old age and senior's needs, dementia and its forms. We can also find here informations about senior services, social workers and ethic codex. Besides that, my dissertation contains informations about psychobiographical model and everything that is related to it. Second part of my dissertation is focud on concrete usage of the model in Senior House Háje and Senior House Palata for people with eyes dissorder. Keywords  Senior, age, Psychobiographical model of care, dementia, normality principle, regression phases, activities of daily living, biographies, individual care plans, memories Therapy.

Current economic situation is characterized for deflation and low inflation, low economic growth, and low or negative interest rates, which lead to phenomenon of issuing governments bonds with negative yield. The main goal of this work is to understand the valuation and behavior of bonds with condition of negative interest rates, analyze impacts of negative rates on volatility of bonds. This work also compares the behavior of negative yields of bonds in contrast with positive yields. The contribution of this work consists in the critical evaluation of limitations of the formula for calculating the bond price to fulfill its role if the values of negative interest rates are too low.

The subject of the thesis is using information from the accountancy during controls 3E type (stands for economy, efficiency and effectiveness) by the subsidies aimed at subsidies from European Union funds. Thesis deals with the possibilities of subsidies from the EU through the. ESI (acronym for European structural and investment funds) funds and then how the Czech Republic fulfills the EU regional policy, including the system of applying for subsidies in the Czech Republic. A relatively large part of the thesis consists of the control system of subsidies from EU in the Czech Republic and in connection with this is generally described the principle 3E. For control purposes is as a source of input data used monitor of the state treasury as a result of state accounting reform. This topic is covered in the next chapter, focusing on requirements in accounting for selected accounting units, including the using of information from financial statements published in the monitor of state treasury, is public sector entities and in this chapter is also formulated a hypothesis to determine the details and the useability of this information for control type 3E by the subsidies. The result was a disproving of the hypothesis that the data from the financial statements of the selected accounting units are useful in controlling type 3E and then efforts to custom design the structure of financial statements.

The result of the global integration of the world economy are globally operating corporations. Multinational enterprises operate in different countries whose economic policies are different from each other. These differences have considerable impact on tax policy. Taxes are the subject of conflicting interests of the international business and tax policy. One of the current objectives of the MNEs is to reduce the total cost in order to achieving competitive advantage in the global market as well as to minimize the global tax liability through its optimization. To achieve these objectives the international tax planning is a widely used means. International tax planning uses tax havens and their favourable tax conditions to divert profits. Minimizing tax liability often leads to tax avoidance or tax evasion. Different legislative adjustments and mutual meeting of local and international legislation gradually uncover gaps and weaknesses enabling reduction and shedding of profits. Consequently, states are deprived of significant tax revenue. One of the most common and most important methods to minimize the tax liability of MNEs is transfer pricing. Transfer prices are to be determined in accordance with the arm's length principle, using comparative analysis and an appropriate method of assessment. Transactions carried out between associated enterprises may be regarded as a risk area which gets to the fore states and tax administrations. The first part of thesis focuses on tax policy in terms of international taxation of income and international tax planning. The second part presents a transfer pricing. The third and last part describes the practices of MNEs in transfer pricing and corresponding initiatives of national and international organizations.

Diploma thesis deals with the issue of loan interest taxation between associated enterprises which are Czech residents. The basic theoretical concepts are described in the first part of thesis. The second part is focused on the analysis Czech law connected with interest taxation. The practical part is based on forming methodological tool for associated enterprises. This methodology can help to set the right loan interest rate. There are also practical examples solved in the end of the diploma thesis.

Master thesis deals with setting a transfer price of controlled transaction between associated enterprises and its impacts on the tax liability of the tax subject. Master thesis defines basic theoretical concepts, legal regulations of transfer pricing, description of methods for setting transfer prices and procedure for determination these prices. Based of this knowledge, an example of the method for setting transfer prices for selected controlled transaction is elaborated. In final part of this thesis, the results are evaluated and recommendations for optimizing the tax liability of the company are determined by modifying the example.

This thesis deals with electric train optimal control problem with a focus on time and energy optimization. The problem is extended by considering specific speed contraints. We are able to design the sequence of control settings by the use of the optimal control theory. Optimization tools in Matlab environment are used to determine the numerical solution of the considered task.

V současnosti je velmi aktuálním tématem generování elektrické energie z alternativních zdrojů, zejména z vibrací. Zařízení, která přeměňují mechanickou energii na elektrickou, využívají často ke své činnosti piezoelektrický jev. Pro optimální nastavení takového elektromechanického měniče pro danou aplikaci je třeba mít k dispozici výpočtový model, který bude schopný postihnout všechny klíčové aspekty jeho provozu. Tato práce se tedy zabývá vytvořením takovéhoto nástroje, který je schopen komplexně popsat elektromechanickou odezvu studovaného piezoelektrického měniče energie v podobě vetknutého, vícevrstvého keramického nosníku s piezoelektrickými vrstvami. Uvažovaná vícevrstvá konstrukce je během své činnosti vystavena kinematickému buzení a je rovněž zatížena tepelnou zbytkovou napjatostí vznikající při její výrobě. Vytvořený výpočtový model využívá klasickou laminátovou teorii k určení statické elektromechanické odezvy dané konstrukce. Elektromechanická odezva při kmitání uvažované konstrukce v ustáleném stavu je získána s využitím Hamiltonova variačního principu a teorie kmitání prutů. Vytvořený výpočtový model je dále schopen odhadnout zdánlivou lomovou houževnatost dané vícevrstvé konstrukce pomocí metody váhových funkcí. Výstupy vytvořeného výpočtového modelu jsou ověřeny s využitím numerických simulací na bázi MKP a dostupných experimentálních výsledků. V diplomové práci je následně vytvořený výpočtový model aplikován při hledání optimálního rozložení jednotlivých vrstev konkrétního vícevrstvého nosníku s cílem maximalizovat jeho elektrický výkon a odolnost vůči šíření povrchových trhlin, resp. vzniku křehkého lomu. Tohoto cíle je dosaženo pomocí vhodného rozložení tepelných zbytkových napětí v jednotlivých vrstvách uvažované konstrukce (řízeného použitými materiály a tloušťkami jednotlivých vrstev).

This diploma thesis deals with the issue of semi-active damping and its use in trucks. The first part of this thesis deals with a research of existing damping systems, especially for trucks. Subsequently, different ways of damping control are compared. After this analysis, two versions of the conversion of the series dumper to semi-active were created. At the end of this work, both versions are compared.