Analýza implementace programového financování v resortech obrany ve Slovenské a České republice.Práce je dělena na teoretickou a praktickou. Praktická část obsahuje zkušenosti se systémem plánování, programování a rozpočtování v letech 1995 až 2000, část programového financování podle platné legislativy v ČR od roku 2001. Obě části mají analýzu doplněnou o přehled výdajů v jednotlivých letech. Slovenská část obsahuje zkušenosti s implementací od roku 2004, kdy resort obrany přešel na výkonové rozpočtování, doplněno o přehled výdajů v letech 2004 až 2006.Závěrečná kapitola obsahuje celkové doporučení s programovým financováním a závěrečné srovnání systémů v ČR a SR.

Práce se zabývá ekonomickou analýzou výkonového zpoplatnění komunikací v ČR. Poukazuje na špatnou koncepci Ministerstva dopravy ČR pro systém elektronického mýta a nevýhodně uzavřenou smlouvu s firmou Kapsch. Vytváří nový koncept a kritéria výběru technologie pro další výkonové zpoplatňování komunikací v budoucnu s využitím již stávajícího mikrovlnného systému.

Thesis describes the procedures for evaluating performance parameters of heat pumps COP, SCOP (coefficient of perfomance, seasonal coefficient of perfomance). It is focused on the most common types of heat pumps in european geographical conditions, heat pumps air-water, water-water, brine-water.

V teoretické části diplomové práce je popsána historie manažerského účetnictví, všechny tři průřezy manažerského účetnictví (tzn. průřez odpovědnostní, výkonový a procesní), IS podniku a poslední kapitola je věnována controllingu. Praktická část rozvádí zavedení nového informačního systému v pivovaru Bernard a.s. a v jeho důsledku zavedení manažersky orientovaného účetnictví a funkce controllera. Cílem diplomové práce bylo tyto zavedení zhodnotit.

This diploma thesis deals with evaluation of the performance and competitiveness of selected commercial insurance companies dealing with life insurance and non-life insurance in the Czech insurance market. The literature search summarizes basic knowledge on the subject and presents classical tools of financial analysis and tools applicable primarily to the insurance sector. Part of the literature search is a chapter devoted to the indicators evaluating the insurance market level. In the introduction of the empirical part is outlined the development of the insurance market and the development of insurance market level indicators in the Czech Republic between 2007 and 2012. Subsequently is performed a financial performance analysis of insurance companies during the reporting period using the methods selected on the basis of a literature search. Monitored are the performance and ratio indicators. In case of financial analysis of life insurance company is performed a spider analysis and a calculation of its embedded value. The results are interpreted and compared with the results of competing insurance companies and with results in the insurance sector. The thesis concludes with recommendations designed to improve the competitiveness of the analyzed insurance companies.

In this thesis two important aspects affecting economical use of cableways in forestry are examined. First part of the thesis deals with comparison between existing performance standards for cableways and values obtained from field research during yarding the timber. The research took place in French Masiv Central from September to December 2014 using cablway based on the conception of skyline and endless line. Research shows that the time consumption of timber skidding quoted in the performance standards is overvalued compared to data obtained from the field research. Second part of the thesis is focused on economic aspects of the cableway operation. The whole issue is illustrated on model example analysing year costs and yields resulting from cableway operation. Output of this work is also a file of MS Excel programme which calculates year costs and yields on the basis of entered parameters (cableway price, labour costs, number of the months of cableway operation...). From these values the return on investment to cableway is then calculated.

This thesis focuses on developing methodics for performance comparison of data warehouse systems. Firstly, the thesis defines data warehouses in various development stages of organization BI and describes knowledge about data warehouses. Methodics developed in the thesis describes architecture of standardized data warehouse, data flow between areas of data warehouse and processes in data warehouse. Understanding of these concepts is crucial for assurance of methodics applicability. Methodics offer logical progression of steps, which start and include testing of data warehouse systems. The contribution of the thesis is in having guide, what needs to be done when organization must do while testing various systems for data warehouses. Also it describes how this testing should be done on middle level detail, which is the absolute minimum level of abstraction that can be done due to wide applicability of methodics. Methodics offers solution to the problem of performance comparison when organization need to answer question - Which data warehouse system should we use in our organization? However, methodics expects already some knowledge about data warehouse content.

The main purpose of this thesis is an analysis of pricing strategy of Hotel Imperial and its evaluation, which should results in proposal of changes leading to increase of effectivity and hotel's income. The diploma thesis is divided into four main parts. The first two chapters are devoted to a theoretical description of pricing strategy and distribution channels used in hotel business. The third part is focused on the analysis of hotel itself and its pricing strategy. The final chapter summarises the results and contains the proposal how to improve the pricing strategy based on the results of the previous analysis.

Laboratory source is basic and necessary part of almost every modern electronics laboratories. Development cannot be done without good laboratory resources. It is main function is supply stabilized DC voltage and current. It appears in a simpler version without the continuous regulation of voltage and current, with only predetermined switching voltage. Of course there are also more demanding applications, where stable voltage adjustable fluently and where is continuous of stable voltage for example LCD applications. This term project deals with a connection of microprocessor and stabilizing and regulating circuits for voltage and current of laboratory sources output. That microprocessor controls performance features by DA converter, which provide a stable output voltage which required power.

This thesis is devoted to analysis of the diagnostic methods used in practice. It is divided into two parts: theoretical and practical. The theoretical part concerns with the general description of the transformers. Further it provils informatik about systems for sampling oil from transformers with insulating oil – paper system. Another important part is the description of gas chromatography and TRANSPORT X. Description of the most appropriate evaluation methods for assessment of the state of the transformer is included as well.