This work solves the problems with taking care of capital goods in the firm DT-Výhybkárna a strojírna, a.s. The work is elaborated from the analysis of present situation in the firm, the heed is oriented to the most important areas, especially the organisation and maintenance activity and taking care of assets. The result of the performed analysis is identification of bad spots. Proposal is submitted in the second part of the work in order to solve the problems found by performing the work. At the end economical evaluation of the proposal and statement of assumptions of the extended work result to firm use is performed.

Summary Subject of this paper is workplace of employee of municipal department of economy. Main product of this paper is informational system (IS) intended for long term control of property of municipality and is related to preparation of documents concerning use of that property. Analysis and specifications concerning informational needs of municipal department of economy has been carried out. Similar systems (Sistema “BIUDŽETAS”, “Turtas”, “DEBETAS”, “ForFUND/Gov”) and methods of creating IS (creation of IS using cycle of existence of “waterfall”, method of prothotypes, JAD method, creating of IS using means of CASE) were analysed. Product was designed and realized using the following means: 1. MS Visio 2003 – designing 2. ProVision Workbench TM V 3.1 – designing 3. MS Access 2000 – DBMS for keeping data of property and use Product was introduced to employees of municipal department of economy.

The aim of my graduation theses is analyse of management of property USC Volyně and alovance organization and refer to problems of property relations and tax impact to property.

This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some unnamed company.

This thesis considers acquisition, depreciation and disposal of long-term tangible and intangible property. The objective of the thesis is to compare related bookkeeping operations of the entrepreneurial subjects and of the non-profit organizations, to prove by evidence and to explain, how the operations influence the trading income. In the survey, which includes seven allowance organizations, the particular attention is paid to low value long-term property and book depreciation.

The master´s thesis focuses on excluding certain asset groups by IFRS and czech accounting legislation. The target of the thesis is the charecteristics of assets, there dispence, awards, managment from the point of view of mentioned systems as described by the czech accounting legislation and international accounting standards. In the master´s thesis i compare systems and pointing out the mostsignificant differences in reporting and then application to the selected entity.

The main goal of my graduation thesis is the working-out project for tourism development in selected areas of Šumava. The project proposal for tourism development is specifically located in the village Frymburk. The proposal of project is called Reconstruction of pension to extend season in winter season. The purpose of this project is to provide accommodation services in the winter months due to installation of new heating equipment. Within the fulfillment of partial objectives, the thesis is concerned with identifying opportunities in the tourism market in selected areas, identifying the optimum technical and securing the project, and are also identified two variants of the financial security of the project.