The thesis deals with the issue of consolidated financial statement in a selected holding and in its economic appreciation before the expansion of the consolidated group and after its change. The first part of the thesis includes theoretical knowledge for consolidated financial statement which are subsequently applied in the creation of new consolidated financial statements related to the expansion of the consolidated group. The conclusion of the thesis is dedicted to the comparison of consolidated financial statements.

The master's thesis focuses on the expansion of the consolidated group and the impact on economic situation consolidated group due the expansion. Theoretical part of the thesis focuses on consolidated financial statements, company valuation and assessment of the economic situation. In the second part is determined company value and then the company is included to consolidation group by using method of consolidation. After that is assessed the economic impact of the extension group.

This master´s thesis deals with of human factor impact on optical fibers manipulation. It describes types and methods used for splicing and placing optical fibers and optical cables. These methods are specified in the chapters; their application in different environments and conditions is accentuated. This paper presents splicing optical fibers. It emphasizes problems which can occur if proper procedures aren´t kept or if improper device is used. In the thesis there is the chapter dealing with problems which can arise during splicing optical fibers - these negative influences are evaluated with educational equipments EF-970-01 PLASTIC by the company MIKROKOM, s.r.o. Another aim of the work is to describe mechanical optical fiber splice 3MTM FibrlokTM. This kind of device was lent for testing optical fibers multiple splicing. It was tested under extreme conditions. Statistically processed values of insertion loss and splice reflectance, measured by OTDR are the results of the test. Comparing measured values, technical report ones, regarding for usage in practice, there is a possibility of 75 multiple reusing of the mechanical optical fiber splice. The prediction of magnitude insertion loss, calculated for thousands splice cycles follows. The next part of the work deals with fusion splices and contains comparison of splices made with two cleavers: CORNING LWL-TRENNGERAT S46999-M9-D12 and the later model - Fitel S325A cleaver. The result is that older S46999-M9-D12 model gained lower attenuation. The results of both previous measurements are influenced by human factor. It appears at mechanical optical fiber splices as growing fluctuate of insertion losses and as the unequal attenuation fusion splices at tested cleavers.

The graduation thesis is targeted at the issue of accounting methods for business combinations. The main goal of the thesis is to describe and compare tree basic accounting methods for business combinations -- purchase method, pooling of interests method and new entity method, especially in terms of the International Financial Reporting Standards and the U.S. Generally Accepted Accounting Principles. Essential part of the thesis is dedicated to the historical development of harmonization of business combination accounting. Changes in calculation of goodwill are also included.

The diploma thesis introduces the obligations, details, links, contexts and circumstances of integration in relation to the technical aspects of accounting. It provides information on the motives that lead to decisions about company mergers and acquisitions, the phases and principles of these processes, analyzes possible risks, human factors, potential reporting issues, and other practical aspects of accounting management.

This thesis deals with the topic of cross-border mergers in the Czech republic. In the introductory part, the expressions like merger, cross-border merger are explained and reasons and possible obstacles of the merger (cross-border mergers) execution described. In the following chapter, I mention the possibilities of cross-border mergers in the Czech republic up to now. The thesis also handles the influence of the Directive on cross-border mergers of limited lability companies and the Verdict of the European Court of Justice in the matter of sp. zn. C-411/03 SEVIC Systems AG on the final version of the new legal Act on Transformation of Companies and Cooperatives. In the next chapter, I deal with the legal, accounting and taxation aspects of the cross-border mergers under the current conditions and according to czech legislation. I also included a chapter about the control of mergers of competitors. The last chapter mentions a concrete example of the real first cross-border merger in the Czech republic.

The master thesis is focused on impact assessment of business share purchase in order to enlarge consolidation group to the concern economical situation. Prior to economical situation evaluation, overall situation of the original concern is thoroughly analysed, value of new subsidiary company is determined, the most suitable consolidation method is chosen and new consolidated financial statement is compiled.

The master's thesis focuses on the issue of consolidated financial statements and the evaluation of the impact of the widening of the consolidated group on its economic situation. The first part of the thesis includes theoretical knowledge that are crucial for the consolidated financial statement. Afterwards, the current economic situation of the consolidated group is analyzed together with the valuation of the newly acquired business share. Finally, there are a new consolidated financial statements proposed and then the original state is compared with the newly extended consolidated group.

This thesis deals with issues automatic composing panoramic photos from individual photos. Gradually examines the various steps of algorithms and methods used in them, which are used in creating panoramas. It also focuses on the design of the own system based on methods discussed to construct panoramas. This system is implemented using OpenCV library and it is created also a graphical interface using a Qt library. Finally, are in this thesis evaluated outcomes of this designed and implemented system on available datasets.

The presented thesis deals with lane merging at lane drops. The theory of traffic flow is briefly introduced and put into the perspective of lane merging. Forming of queues at lane drops, the capacity drop and traffic flow behaviour at lane merging is explained. A review of existing measures at lane drops at work zones and elsewhere is provided. Measurements of traffic flow from three different locations are presented. The locations are introduced, the methods used for analysis of the data are explained and the results are provided and discussed. The capacity drop is confirmed and the first proof of concept of the later introduced metering system is presented. The behaviour of the merging drivers was found to have a significant influence on the merging capacity during congestion. Further, an overview of existing applications of traffic light in traffic flow control is provided and ramp metering and mainstream metering is explained. The new metering system for lane drops is presented including several possible modifications and extensions. Finally, the proposed metering system is tested in microsimulation software Aimsun. The simulations further confirm the viability of such systems. It brings significant capacity improvements and consequently even greater improvements of delays and travel times due to shorter queues.