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This work deals with accounting entries of intangible and tangible fixed assets in accordance with Czech Accounting Standards and Law of income tax. A part of this work there is concretely determination of fixed assets, its acquisition, underdepreciation, retirement, and also concept definition of technical improvement of fixed assets. In conclusion there is an example which shows how to account fixed assets in manufacturing company and how fixed assets affect tax base of company.

This thesis deals with the boundary between technical improvement and repairs of fixed assets. This work aims to describe and evaluate the selected decisions of the Supreme Administrative Court, primarily in the area of technical improvements and repairs and on the basis of these decisions determine the principles and parameters that should be determinig for taxpayers when they are assessing the technical improvements and repair on fixed assets. The first part is theoretically focused on legislation of technical improvements and repairs. In the following part are described and evaluated selected decisions of the Supreme Administrative Court, on which are subsequently drawn rules and parameters for assessing the boundaries between technical improvement and repair.

The aim of Diploma thesis was to suggest method of determine technical improvement building and determine effect technical improvement for the price of flat. The work is listed legal standards of technical improvement, modernization, reconstruction and repairs. These definitions are used on a practical example and base on these calculated prices of flats in a area.

My work is focused on the area of long-term asset, especially on its accounting in various accounting software and on the advantage and disadvantage, which are adherent to several these software. The theoretical part contains a description of long-term asset from the accounting and tax view. The theoretical part is focused on the description of an assessing, an acquisition, a depreciation, valutation and on the discard too. Foundation for this section was mainly from recommended and other technical literature. After reading up of this sources I have quite clearly staked out particular terms and differencies between them. The second part of my work is a practical section, that comes out of knowledge from the theoretical part. My work is there at full lenght focused on the particular accountig software and ways of proccessing long-term asset evidence in that. These programmes are Money S3 and Stereo Ježek. Between them there are diametrical differences even on the first sight, because both of them use another operation system. In analysis of accountig in programme Stereo Ježek I have come out from knowledge picked up during my studies at the Commercial academy of České Budějovice. But not only my experience, I also used experince of the teachers on that school, who come into the contact with this software every day. Students works there in this software for a one year. The second accounting system is Money S3. In analysis of it, I used my experience from the study on the South Bohemian Univerzity of České Budějovice. The other important, practical experience with this software I have gained from an accountant in one of the acconting company in České Budějovice. Finally there is comparison of advantages and disadvantages of those chosen software, that clearly shows that Money S3 is more modern and more complex. Money S3 is made for accounting in small and medium companies. On the other hand it is neccesary to say, that programme Stereo Ježek fully satisfies the needs of most of acconting entities, because Stereo Ježek has only particular problem, which are not so important for acconting in it. For exmple it is not so well-aranged costum help is provided not easy costum survey. Both of accounting softwares are nevertheless full-valued, and competitive in comparison with other products in our market.

This thesis deals with tax depreciation of fixed assets in Czech Republic including comparison with tax depreciation according direction proposal for a Common Consolidated Corporate Tax Base and capital deduction in United Kingdom. This thesis includes description of basic rules of fix assets tax depreciation and analysis of tax optimalization possibilities using tax depreciation in Czech Republic. Information gained in theoretical part is used for formation of methodic manual that is used by corporate tax payers as a guide in tax depreciation setting. In the last part of the thesis, variants of tax depreciation calculation for existing company are stated.

Contexte: L'implantation valvulaire aortique par cathéter (TAVI) est une procédure relativement jeune dont l'objectif est de traiter les patients atteints de sténose aortique sévère pour qui la chirurgie cardiaque conventionnelle est considérée à haut risque ou contre-indiquée. Cette procédure a subi, au fil du temps, des améliorations sur le plan technologique (succession de différentes générations de prothèses valvulaires) ainsi que sur le plan technique (simplification des différentes étapes de la procédure). Objectif: L'objectif de ce travail est de décrire l'impact clinique d'une avancée technologique, soit le passage de la deuxième vers la troisième génération de la prothèse Edwards, et d'une avancée technique, soit l'implantation de la prothèse sans pré-dilatation de la valve native. Méthodes: Nous présentons d'abord, par le biais d'une revue et méta-analyse, les résultats cliniques du TAVI au début de son utilisation à plus grande échelle, en 2012. Ensuite, une étude monocentrique rétrospective dans un centre à haut volume décrit les résultats du passage de la deuxième vers la troisième génération de la valve Edwards chez 507 patients. Enfin, une étude rétrospective avec appariement a testé différentes stratégies de pré-dilatation durant la procédure: une pré-dilatation systématique, une pré-dilatation sélective chez des patients présentant des caractéristiques cliniques précises, et l'absence de pré-dilatation. Résultats: Dans l'article présentant les résultats cliniques au début de l'expérience TAVI, le taux de mortalité à 30 jours variait entre 5 et 18%. Le taux de décès à 1 an était estimé à 23% (méta-analyse, random effects model). Le taux d'AVC à 30 jours était entre 0 et 6.7% et le taux de complication vasculaire majeure entre 2 et 16%. L'étude sur le passage de la SAPIEN XT vers la SAPIEN 3 a montré une diminution non significative de la mortalité à 30 jours (de 8.7 à 3.5%; p=0.21) et des AVC à 30 jours (de 2.8 à 1.4%; p=0.6), ainsi qu'une diminution significative des complications vasculaires majeures à 30 jours (de 9.9 à 2.8%; p<0.0001). Cependant, il y a eu une augmentation significative du taux de pacemaker (de 9.8 à 17.3%; p=0.03). L'étude sur la pré-dilatation versus le direct TAVI a montré une absence d'effet adverse du direct TAVI en termes de décès ou complications vasculaires à 30 jours. Nous avons trouvé une tendance à la réduction des AVC avec le direct TAVI (3 vs. 1%; p=0.11), en particulier chez les patients avec une valve aortique peu ou modérément calcifiée. Cependant, chez les patients avec calcification extensive de la valve, le risque de malposition de la prothèse était numériquement plus élevé. Au cours des 3 études présentées, la mortalité à 1 an a peu évolué (entre 20 et 25%). Conclusions: Les événements adverses à court terme ont diminué après le changement de génération de valve Edwards. Le direct TAVI permet de simplifier la procédure sans augmenter les taux d'effets adverses. Cependant, les deux avancées présentent des limites qui incitent à la prudence. / Context: Transcatheter aortic valve implantation (TAVI) is a relatively young procedure intended to treat patients with severe aortic stenosis who are at high risk for conventional surgery, or inoperable. This procedure underwent multiple technological improvements (successive generations of devices) and multiple technical improvements (simplification of various steps in the procedure). Objective: We intend to describe the clinical impact of a technological improvement (the transition from the second to the third generation of the Edwards device in a high-volume center) and that of a technical improvement (TAVI without pre-dilatation, known as direct TAVI). Methods: We first describe, through a meta-analysis, the state of TAVI at the beginning of its widespread use, in 2012. Next, we describe, through a single-center retrospective study, the clinical impact of the transition from the second to the third generation of the Edwards device in 507 patients. Finally, in a retrospective study with matching, we tested three pre-dilatation strategies: systematic pre-dilatation, selective pre-dilatation, and direct TAVI. Results: In the article describing the initial TAVI experience, the 30-day mortality rate was between 5 and 18%. One-year mortality was estimated at 23% by meta-analysis (random effects model). Stroke rate at 30 days was between 0 and 6.7% and major vascular complication rate was between 2 and 16%. The transition from SAPIEN XT to SAPIEN 3 resulted in a non-significant reduction in 30-day mortality (from 8.7 to 3.5%; p=0.21) and 30-day stroke rate (from 2.8 to 1.4%; p=0.6), and a significant reduction in major vascular complications (from 9.9 to 2.8%; p<0.0001). However, there was a significant increase in permanent pacemaker rate (from 9.8 to 17.3%; p=0.03). Next, we found no adverse effect of performing direct TAVI in terms of mortality or vascular complications at 30 days. We found a trend towards a reduction in stroke rate with direct TAVI (3 vs. 1%; p=0.11), particularly in patients with mildly or moderately calcified valves. However, in those with extensive valvular calcification, the risk of device malposition was numerically higher. In all three studies presented, there was little variation in 1-year mortality (20 to 25%). Conclusions: Short-term adverse events were reduced by the transition towards the third-generation Edwards device. Direct TAVI is feasible and safe. However, both of these improvements have limitations and should be considered carefully.

The Czech accounting standards have been amended many times yet. They were nevertheless adjusted in connection with the recodification of the private law on January 1st, 2014. Main output of this recodification was "The new civil code" and "The law about commercial corporations". The diploma thesis examines the impact of these legal standards on the Czech accounting standards. Apart from that, the new civil law brings also new terminology, what has consequently an impact on legislative and technical changes of the Czech accounting standards. Moreover the thesis talks about selected recodification areas, which significantly interfere in accounting. It is mainly the new concept of properties, trust, earnest payment and paying of prepayments on share on profit. Last but not least, the thesis tries to explain the new definition of technical improvement.