The subject of the Master thesis Controlling and reporting in practice is the evaluation of the implementation of controlling department at Conrad Electronic Česká republika, s.r.o. and its possible subsequent development. The theoretical part first deals with the definition of controlling. After a brief description of its history it deals with its main objectives and functions. It also describes the position of controller and defines its actions against the manager. At the end of the theoretical part it specifies strategic and operational controlling and defines its role. In the practical part the controlling methods are applied on the real company. It introduces the company Conrad Electronic Česká republika, s.r.o. and its status before implementation of controlling. Then it describes current situation in the company after the introduction of the controlling department. Based on evaluation of the current status it offers recommendations for improvements and innovations of some areas in which controlling operates. At the end the work is reviewed, the confirmation or rejection of hypotheses is verified and the overall benefit of the work is discussed.

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This Thesis uses several forms of a single-period option-based model to analyze the incidence of income tax under uncertainty, focusing on the various effects of tax asymmetries and observing the distinct features of individual and corporate taxation. Two particular applications are being advanced. The one strives to establish the economic effects of tax-deductibility, motivated initially by a thin-capitalization measure brought forth under the framework of the recent Czech public-finance reform. The pother one compares the terms of three distinct personal income-tax schedules, as they have been recently applied in the Czech Republic and Slovakia, investigating particular issues such as tiered rates, mandatory minimum tax, bracket creep, social taxes, as well as tax incidence in general. On the whole, we find that option-based models are well suited for miscellaneous forms of economic analysis under dynamic assumptions, overcoming the inherent limitations of comparative statics routinely used by mainstream economics. We also conclude that the Czech tax reform of 2008 has failed to achieve the level of economic neutrality and simplicity, characteristical for the Slovak flat-tax schedule of 2004. There are cases, where it has actually contributed to the emergence of new asymmetries.