The diploma thesis is aimed at analysis of corporate income tax, often discussed part of a tax system, which has lately been also subject of a tax competition. The primary objective of this work is analysis of collection of corporate income tax in the Czech Republic, according to taxpayers, and different economic sectors NACE. The secondary objective is analysis of tax deduction, especially donations, spending on research and development, and tax credit. The applied methods are analysis, comparison; out of the mathematical and statistical methods regression analysis is used. The analysis is done on years from 2005 to 2013.

Diploma thesis deals with customers' developing potential of language school. The theoretical section specifies the business and strategy of small and medium-sized enterprises in the Czech Republic. It describes customer relationship management, its approaches and concepts related to this issue. Additionally it analyzes customer satisfaction and loyalty. It dedicates to customer value and finally adds other possible indicators of customers' developing potential. In the practical part there is analyzed customer base of the language school Tandem. There exist two types of analysis. One of them is based on the internal resources of the company and the other one is developed based on feedback received from the survey of customer satisfaction. The analysis suggests new ideas for better use of potential of existing and future customers.

This work is aimed on analyses of revenues from value added tax. These revenues are very important in public finance. The main goal of this work is to define independent variables of revenues and to create models for prediction revenues. For achieving this goal, it is used theory of tax revenues and mathematical - statistical methods of regression analysis and method of comparison. At first set the variables that affect the amount of revenues, then create equation for estimating revenues and eventually these predictions are verified on real data. Independent variable affecting revenues are GDP, GDP growth and tax rate. The best model for prediction is model based on GDP growth and difference in tax rate. We use method of comparison for searching conclusions in differences between tax duty and tax revenues. Tax duty is always higher than tax revenues. The uncollected tax revenues were in the values 6 - 22 mld. CZK. The final section search changes in the structure of tax duty in the years 2005 - 2012.

This thesis deals with corporate income tax in Austria. The aim of this thesis is to analyse the construction of corporate income tax in Austria into the details and identify good elements suitable for the application into the Czech juridical system. The first chapter is focused on GDP/tax revenues ration and its composition. Next chapter describes briefly theoretical attitudes to the corporate income tax. The main part of this thesis is contained in the chapter no. 3, which is focused on particular construction elements of this tax. There are also examples of taxation of two model corporations incorporated in Czech Republic and Austria in there. Next two chapters are focused on taxation in international context and on transactions with related parties. The last chapter identifies positive as well as negative elements of CIT in Austria and suggests recommendations for the Czech Republic. It recommends particularly reduction of interest expenses paid to the companies incorporated in tax heavens and the possibility of group taxation.

The main aim of this thesis is to verify whether the economic cycles have an impact on the economic situation of professional football clubs in the United Kingdom. The reference period are the years 2006 to 2014, which include the recent economic crisis. In the theoretical part, sports club are defined as a firm in accordance with behavioral theory which was selected as the most suitable. Analyzed are the specifics of functioning of sports clubs, such as the method of determining the club's goals. These are among sports clubs, unlike conventional businesses, based on the principle of utility maximization. Furthermore, sporting markets are described, and considered a sports cartel. Described are also different ways of financing of sports clubs, and as the most important nowadays are chosen: gate receipts, broadcasting revenues and sponsorship. As the part of the thesis, the substantial positive effects of analyzed Premier League on the British society is described. These include big tax revenues for the government of United Kingdom. In the 2013, those tax revenues reached 1.3 billion pounds. The practical part of the thesis characterizes Premier League, and subsequently also the selected football clubs, and especially their economic development in the reference period. The data obtained are then coupled with the economic development of United Kingdom. Data reveal that neither club revenues, nor expenses were affected by the economic crisis. Similarly, there was not registered any effect of the crisis on the wages of the clubs employees, nor on the number of staff employed by the clubs.

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´s thesis deals with creating of Small Company for Sale of Children´s Assortment. Thesis is focused on formation of company initial budget and financial plan for five years period since the business establishment.

The master's thesis deals with the aggregate reviews of the financial situation of one company. The assessment of the efficiency of the company is based on data and economic indicators analyzing. These economic and financial indicators are after then analyzed by statistical analysis. From the knowledge of historical data are forecasting preconditions for the future of the company. The last part of the master's thesis contains some possible resolutions, which use lead to improve financial situation of the company and increase of effectiveness and objectivity of planning in the company.

Master thesis is dealing with the application of particular statistical methods for a description of pharmacy Helios operation. The attention is primarily focused on stock management within the scope of independent demand model, where the related performance indicators of weekly revenues, daily revenues and expenditures per customer are subsequently exposed to thorough analysis. In addition, one of the main goals of this thesis can be identified as the intention to create an application for continuous monitoring of available stock, where their depletion below the specified level would be reported. This thesis should also provide a certain guidelines how the aforementioned application could be integrated within the existing information system in order to automate the process of orders processing.

The master’s thesis focuses on establishment a stable and functional controlling system TS a.s., as a tool for planning and decision. It deals with the analysis of the company, management and provides important information for introduction to control system. The analysis identified shortages, which are then selected for the solution. The problem of the procedure is applied to the selected methods, including the establishment of individual controlling activities.