Deep ecology is the field of environmental ethics, which seeks to change human values and attitudes that would lead to the solution to environmental problems. The aim of this thesis is to confront the selected propositions which deep ecology include (overpopulation, economic growth, decentralization, ethics of voluntary simplicity and biodiversity) with views of other authors and to seek answers to the ethical and social issues associated with them. Opinions on the topic and their role in solvin

The thesis is focused on the evaluation of budget selected municipalities, especially in the context of the law of RUD and its changes in recent years. In the theoretical part are included the main views on municipal financing systems in terms of centralization and decentralization and also outlined the development of the redistribution of taxes in the Czech Republic and its major impact on the communities in the Czech Republic using aggregate data. Here, the author points out, that it would be better to consider greater fiscal decentralization, together with fiscal autonomy. However, it doesn't go well with recent changes in RUD in the Czech Republic. The theoretical part is then analyzed selected municipalities (representing various size groups of municipalities in the Czech Republic) regarding the development and structure of their budgets and major influences having an impact. Even from these analyzes it is quite obvious that the Czech Republic is rather greater tax depending on the state of municipalities (which relates to the growth of shared taxes) and thereby weakening the share of own revenues for municipalities. This is the opposite trend of development compared to other western countries. The Czech Republic also occurs (through laws RUD) to strengthen revenues for small and medium-sized communities, often at the expense of larger ones. These changes could actually lead to weakening of cooperation between the public and private sectors, as well as an inefficient financing and management of public funds for municipalities in the country.

The thesis examines the suitability of a CHP project in Bystřice nad Pernštejnem, a small town in Vysočina region, Czech Republic, which is currently supplied by biomass central heating. It reviews situation and availability of renewable energy sources and opportunities for CHP both in the Czech Republic and in Europe, including the context of current global developments. The opening chapters are followed with the renewable energy project for Bystřice nad Pernštejnem itself. The current technology, availability of biomass fuel for a potential future project, and possible development of energy sources in the town are analysed. Three alternative solutions for the CHP plant are suggested, with proposal for the technology and economic analysis, and possible future steps of the town council are discussed.

Temporary zone is open-source design studio. This diploma thesis is concerned with origin of the project and its theoretic background. Theoretic part of the thesis defines the term „open-source design“ and tries to explain motivations behind creation of Temporary zone.

In the past three decades, there is a growing trend of conducting fiscal decentralization in both transition countries and developed countries. The primary reason for this interest is the theoretical prediction that fiscal decentralization could promote economic development through enhancing or improving the efficiency of the public sector. Despite general acceptance of the contribution of fiscal decentralization to economic growth in theoretical literature, none of the previous fiscal decentralization studies have been successfully verified the growth effect of fiscal decentralization. Moreover, a majority of the empirical research analyzes the relationship without taking institutional factors into consideration, which may result in a biased conclusion. Utilizing fixed effects panel data regression models, this thesis is dedicated to examining the impact of fiscal decentralization on economic growth across 27 EU countries over the period 1995-2015. It first analyzes how the effect of fiscal decentralization on economic growth could differ in Western European (WE) and Central and Eastern European (CEE) countries. Then, it examines the complementarity between fiscal decentralization and well-established institutional mechanism in enhancing economic growth in these two groups of EU countries by...

The diploma thesis called 'the concept of referendums in democracy: a comparison of the Scottish and Catalan models', deals with the question of referendum in democracy which is an instrument for countries to become independent. The referendum is correctly known as a constitutional referendum. This thesis also deals with the application of a constitutional referendum in the cases of Scotland and Catalonia. The main purpose of this research is to analyse the conduct of the Scottish and Catalan referendums for independence, both of which were held in the autumn of 2014. The paper looks to identify the similarities and differences between these two examples. Both cases are based on seven variables in the research of referendums: 1) constitutional framework for holding a referendum of independence, 2) identification of the basic political process leading to a referendum, 3) organizational-administrative regulation of a referendum, 4) issues during the referendum campaign, 5) opinion polls for the referendum, 6) results of the referendum and 7) predicted consequences of the referendum. The final purpose of this thesis is to assess how these two models reflect on the current constitutional practice in a democratic society.

This thesis presents a detailed explanation and argumentation of why modern decentralized technologies could be utilized in order to improve scholarly communication on many fronts. The current model of scholarly communication, which is dominated by scientific journals, is analysed together with the current economic models in use. The thesis also briefly investigates peer reviews. It also endeavors to explain how scholarly goods might be perceived from an economic standpoint. Blockchain technology offers functionalities that could potentially solve many problems associated with scholarly communication through decentralization. Both permissioned and permissionless blockchains, their implementations, interesting technical/economic/governance aspects and why they are such a unique match for scholarly needs are thoroughly analyzed and explained. Finally minimal viability criteria suitable for assessment of decentralized scholarly projects are proposed. Existing decentralized applications which try to migrate scholarly communication from a current centralized system to a decentralized one are described and examined through the prism of this framework.

The master´s thesis on the theme Models of the Budgetary Allocation of Taxes and the Tax Autonomy of Territorial Budgets in OECD Countries {--} Possible Implications for Czech Republic deals with the budgetary allocation of taxes in the Czech Republic and OECD countries. Within the literature search, this thesis treats of basic concepts such as fiscal federalism, the budgetary allocation of taxes, tax autonomy and also appropriate recommendations in respect of tax decentralization. The practical part is focused on an analysis of models of the budgetary allocation of taxes in OECD countries and an analysis of models of the budgetary allocation of taxes in the Czech Republic in the years 1993 to 2008. In the analysis, this thesis deals with changes in a model of the budgetary allocation of taxes and the evaluation of these models in respect of theoretical knowledge and recommendations. In the conclusion of the master´s thesis, there is a summary of knowledge obtained and proposed measures to improve the current situation.

The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.

An opening part of the thesis explains the role of responsibility accounting within overall management control system of a company. Individual chapters are focused on the key specific aspects of businesses with a divisionalized organizational structure. A description of principal characteristics related to this type of an organizational structure is followed by a detailed explanation of various types of responsibility centers. A subsequent chapter deals with bookkeeping aspects of responsibility accounting as well as with transfer prices. A theoretical part is concluded after a comprehensive analysis of a characteristic features related to responsibility centers' financial management on different levels of a corporate's hierarchy. An application part of the thesis is based on an assessment of responsibility accounting environment within a chosen responsibility center inside a real divisionalized corporation.