This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.

The aim of this diploma thesis is to analyze the impact of openness (competition) to the final price of public tender. The openness is presented by a number of bids offered to a tender and is compared to the level of savings, i.e. ratio of final and assumed value of the tender. The analysis is done on a data set of tenders of works published in the year 2013, which contain 5065 tenders. Based on correlation and regression analysis, the impact of openness was confirmed, concretely each additional bid decrease final price of tender by 2,36 percent. Recommendations for changes of the tender handling are stated at the end of the thesis.

This diploma thesis tries to generally characterize selected forms of financing while purchasing tangible fixed assets by an entity. These forms are a bank credit, financial and operational leasing. This paper mainly focuses on accounting and taxation factors which are linked with the individual forms. Theoretical resources of given topic are applied to a model case which compares financial flows of bank credit and financial leasing. The thesis also includes current research of relevant segment of subjects which is focused on practical application of selected forms of financing within the individual sections of the Czech economy.

The aim of this master's thesis is elaborating energy audit within current notice 480/2012. The first part of master's thesis deals about history of distrit heating, methods of connection handover, advantages and disadvantages of district heating.The second part analyses consuption energy of assessing bulding. The third part is energy audit.

This thesis deals with CFD simulation of platooning vehicles and their aerodynamic characteristics, created in Star CCM+ software. The main focus is on their aerodynamic drag dependency on different spacing between vehicles which allowed to evaluate the most energy efficient distance for platoon of vehicles. Furthermore, the procedure how to calculate the fuel consumption is described for set of variables.

The Master's thesis deals with analysis of cost, revenues, and the would-be problem correcting model. For this analysis I have chosen a company Jitona, Inc. established in the furniture industry, located in Trebic.

This master thesis focuses on information systems, describing the current state of relevant literature and terminology, defining information systems implementation requirements and proposing exact steps of IS implementation and management process. Practical part of this thesis aims on assessing the pros and cons of a set of economic information systems, selecting the best solution for a chosen company and proposing steps leading to its successful implementation.

This master thesis determines and compares operating costs (energy balance) of family houses, depending on their age and during their life cycle. The basic terms, heat-technical properties and technological procedures of improving heat-technical properties are defined in the first part of the thesis. In the practical part, the operating costs of three older houses are determined. Variants of building modifications to improve heat-technical properties are suggested and evaluated. Certificates of energy performance were determined and the values compared, for both the current state of the houses and for the state after the improvement heat-technical properties. The thesis includes calculation of building modifications costs and the payback period of the investment.

This thesis examines the influence of insulation of perimeter structures on the price of residential units in model house. Model example is prefabricated house in the town of Vyškov. The aim is to determine whether is the investment for owners of individual apartments beneficial and, if so, what is its return time. Two views on this issue are saving energy for heating and appreciation of prices of apartments. The secondary objective is considering other options to save energy.

The goal of the master's thesis is elaborating energy audit within the current legislation in Czech republic. Thesis includes introduction, in which has been described photovolatics panels. The building is evaluated in terms of energetic, economic and environmental. Part of the energy audit was to designed and evaluated austerity measures.