This thesis described mechanical tests with monitoring of camera. The aim of this work is to obtain additional information about material behavior during the test. The mechanical tests were monitored high-definition (HD) digital video-camera and camera with high resolution. The method was applied to the tensile test and Pennsylvania notch test (PENT test). The videorecordings were processed with the assistance image analysis method. The marks were placed on both of these specimens, mutual movement these marks were used to obtain following characteristics. It was Poisson’s ratio and true stress by tensile test. By PENT test it was rate growth crack. The investigated material was elastomeric polyurethane filled by biodegradable polyhydroxybutyrate for tensile test. Second material was polypropylene for PENT test. The camera is adding to the test gives extended information about the material and better interpretation results.

In his writings, Bergson criticizes the scientific concept of time as a discontinuous and homogeneous succession. According to Bergson, scientific methods do not lead to an authentic knowledge of the reality which is inherently continuous and heterogeneous for him. The more we objectify and conceptualize the world, the more far away are we from being aware of it and actually grasping it. The reason for this distance or distortion is our intellect that always operates with a linear concept of time and always serves everyday conduct. Thus it works with the delusion of time that produces a useful but to some extent illusory knowledge. The question for this thesis is how inteligence or intellect meets with reality in spite of their different nature. What makes it possible to connect our practical needs with reality. Is the world we are living in, the world of our practical life, real or just an illusion of reality? And how can we understand the meaning of our scientific cognition in this sense?

This thesis deals with the taxes of accounts of individual ? a tradesman. In this work are first explained the basic concepts of tax theory and briefly describes the tax system of the Czech Republic. Furthermore, there are characterized by individual accounts for the recording of taxes in accounting. Subsequently, there are described income tax natural persons and its structure. In the thesis is also mentioned, to which substantial changes occurred in the law on income tax of physical persons in recent years. In other parts of the work are given basic information about the selected sole trader, which was applied to the issue of taxes, and analyses the tax obligations of the tradesman in 2011 and in previous years.

The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.

Real estate evaluation is a very attractive and up to date area of interest. Real estates can be evaluated for several purposes. Whether we talk about the evaluation by the certified valuer for purposes set by the law such as the real estate sale, tax purposes, and property settlement or appraisal by the assessor based on market approach for the market needs. Within the Czech Republic, we define two main ways how to evaluate a real estate. Those are the evaluation according to the price regulation and market approach evaluation. Each of these ways defines a lot of evaluation methods/ approaches such as cost approach, comparison approach or revenue approach. The question is how much the result of the evaluation correspondents with reality and how much different the prices are set based on those methods. And that is what this diploma thesis deals with. This thesis will compare potential differences between the values estimated by selected methods.

Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.

This Diploma thesis called ``Real amount of flat costs of gainfully employed persons`` focuses on the amount of flat costs, the possibilities of cost claims and their advantages. The purpose of this thesis is to analyse the differences between the amounts of income tax of a physical entity by calculating with flat costs (costs by percentage of income) and by calculating with real costs (costs of achievement, assurance and maintenance of taxable incomes). The theoretical part describes the Act No. 586/1992 Coll. on Income taxes, especially the terms and definitions used in this Act. Next part of this thesis refers to the development of flat costs and conditions of cost claims. The final part of this thesis consists of the Slovak and the Austrian version of tax legislation regarding flat costs. The practical part of this thesis contains my analysis of the development of collection of income tax of physical entities within the Czech Republic. I have focused primarily on South Bohemia and have compared the number of taxable persons and the extent of flat costs usage. Concrete examples are stated at the end of this part.

This Diploma work is concerned with the design of project documentation for discharging shakeout machine electric installation. This work continues in the Semestral project 2 in which the background of a new machine was made. Then, this work deals with the replacement of a switch room with required devices including the design of a new connecting cables and power streams. In the first part, the work deals with the control part of the device and the design of control and signal cables including the product documentation of the device. In the second part, the work deals with the proposal of building electro installation in which a new lighting and its use is described. The last part focuses on the coordination during the realization of a suggested device. In this part, all problems coming from the particular working procedures including a proposal of possible solutions are described. According to the project documentation and following realization, the documentation of final concept reflecting the real status of the device is described.

SLOVENE NATIONAL THEATRE IN LJUBLJANA Author Report Of The Diploma Work Author: Bc. Petr Hýl Supervisor: doc. ing. arch. Zdeněk Makovský