The goal of the diploma thesis is to describe problems of accounting valuation and issues connected with prices, which are used for income tax purposes within current valid legislation. The thesis decribes basic valuation principles, characterization and valuation methods of some selected section according to the Czech legislation and IFRS. The thesis compares advantages and disadvantages of some valuation methods and valuation base and their influence on taxes. At the end of the thesis is the issue of transfer pricing or accounting valuation in insolvency.

This thesis deals with the compilation and comparison of financial statements in accordance with U.S. accounting principles and U.S. GAAP currently valid law on accounting in the Czech Republic. The aim is to characterize the balance sheet and income statement under both systems show the procedure of reporting the selected firm and preparing proposals or recommendations for optimizing the current situation

The sale of an entity as a going concern has a number of tax consequences for both the purchaser and the seller. The tax deductibility of a contingent liability upon its transfer from the seller to the purchaser, where the selling price has been reduced by the value of the contingent liabilities transferred, remains uncertain following the decision in Ackermans Ltd v Commissioner for the South African Revenue Service. An expense is either deductible under a specific section of the Income Tax Act, 58 of 1962, or under the general expense provisions in terms of sections 11(a) and 23(g). The Act does not contain a specific section relating to contingent liabilities and therefore a contingent liability will need to be considered for deduction under these sections. The Act further disallows an expense as a deduction under section 23(e), where a reserve is created (for example a leave pay provision). This study analyses the tax deductibility of a contingent liability, where the contingent liability has been transferred from the seller to the purchaser in a sale of an entity as a going concern and the purchase price has been reduced to compensate for the transfer of the contingent liability. The deductibility of the contingent liability was first assessed in terms of the provisions of the Act (sections 11(a), 23(g) and 23(e)) and associated case law. The decision in the Ackermans case and its preceding Income Tax Case 1839 was then analysed in order to establish the principles arising from the decisions. Finally the proposals in the Draft Taxation Laws Amendment Bill, 2011, and the subsequent Discussion Document issued by the South African Revenue Service were discussed. The analysis revealed the continuing confusion surrounding the status quo, thus demonstrating the importance of legislative intervention to provide guidelines for taxpayers.

This thesis focuses on accounting problems that arise in the context of transformation the company. These include the problem of revaluation of assets and liabilities, the difference arising from revaluation and the recognition and reporting of difference from takeovers. To understand the context in thesis is described the Law on transformation of companies and cooperatives, and selected provisions of the Accounting Law.

This dissertation thesis deals with an economic evaluation of population ageing in the Czech Republic. The emphasis is put on statistical and economic factors. The issue of population ageing is very wide and it affects many areas of human life. Therefore, it should be perceived in its range. The substance lies in continuity among economic area, health, education, housing, retirement policy and migration policy. Both macroeconomic and social effects of changes in the demographic structure of population should be regularly evaluated. Impacts of demographic ageing are both qualitative and quantitative. Qualitative relate to personal life, good health in old age, ensuring an adequate living standard and security of older persons. Similarly, quantitative impacts cover sustainability of funding of the pension system and social and health care systems. The thesis focuses on important factors that are often neglected and that can represent the threat to the proper function of society. On the contrary, there can be found factors acting positively e.g. the issue of labour immigration or integration of older people into the labour market. This dissertation thesis also provides complex statistical and economic view on the issue of population ageing including all key factors and effects on pensions, health, social and demographic area. The aim of the thesis lies is in the synthesis of important factors connected with population ageing and provides statistical assessment of the issue. The thesis provides procedures and methods that are innovative in the Czech Republic.

The master’s thesis focuses on preparing a proposal of a financial plan for selected company for years 2017 - 2019. The first part of the thesis is the strategic analysis, followed by the financial analysis. Then a change will be proposed based on the result of the analysis. After that two versions of financial plan will be proposed for the projected period of 2017 - 2019. The evaluation of the proposed financial plan will be the final step.

The thesis deals with the analysis of the current financial situation of the selected company with the proposal of the possibility of future financing. The first part of the thesis is devoted to defining the basic terminology and theoretical approaches of individual financial analyzes. In the second part which is practical, the acquired theoretical knowledge is applied. Brief description of the company and focuses on a detailed financial analysis of the company using selected analytical methods. At the end of the work, the current financial health of the company is evaluated and the possibility of future financing of the company is suggested.

Předmětem diplomové práce je provést finanční analýzu v konkrétní společonsti a uvést návrhy na zlepšení její finanční situace. První část práce shrnuje teoretické poznatky v oblasti finační analýzy. Představení společnosti a její popis následuje v další kapitole. Ve třetí části práce jsou ziskané teoretivké vědomosti prakticky aplikovány. V závěru jsou zpracovány návrhy a doporučení směřující ke zlepšení finanční situace vybrané společnosti.

The Diploma Thesis "Evaluation of the Financial Situation in the Water Rescue Services and Proposals to Its Financing" I have chosen, because this issue is very actual and affects a large part of the population. Water Rescue Service cares about the safety and health of people in more than 80 locations in the Czech Republic. Thanks to learning the methods of the financial analysis will be possible in practical part to evaluate the situation in the Water Rescue Service. The main proposal is analysis of the one local group and the other part is presenting the functioning of a few selected groups. All found data will lead to the creation of the proposals and solutions of the financing that will help this organization continue to operate and take care about the health of many people.

The thesis deals with the management of the solvency in the company MFC-MORFICO s. r. o. are Found through the analysis of individual components of working capital weak spots to improve and streamline its management, attention is paid to the evaluation of the processes intervening in obratového cycle of money, analysis of working capital as a whole and compared with the two largest competitors of the company in the field was designed, appropriate measures and recommendations which should in the future bring higher efficiency in working capital management, the subsequent savings and increase the value of the company.