This diploma thesis deals with the structure of local charges with environmental impact and evaluates their contribution into budgets of municipalities. The first part of the thesis analyses basic characteristic of this kind of payments, their mutual cohesion and their role in the budgets of municipalities. The summary of particular charges in relation to valid law, the height of them and their relation to ecological purposes is discussed in the analytical part of the thesis. The possibility of the replacement of local charges with uniform ecological rate and evaluation of currently system of charges from economical and inhabitants' point of view is analysed in conclusion.

Epigeic beetle communities were studied on three agroecosystems with different crops grown. All three agroecosystems were located in the vicinity of Ceske Budejovice (Lišov). The first eco-agroecosystem was alfalfa field. On the second one was meadow. The third eco-agroecosystem was permanent grassland. The agroekosystems differd not only in crops but also in agrotechnical operations during the capture. For all agroecosystems was for capture of the organisms used method of pitfall traps. Subsequently, those organisms have been studied. Then was studied the measure of human impact on the biodiversity of species of different ecological groups found in these locations.

Business activities of a natural person can be registered by tax records, accountancy or by income register. In the thesis there is solved an issue of the transfer from tax records into accountancy for the specific case of an attorney Mgr. Karel Ptáček. The theoretical part addresses issues and legislation of tax records. The issue of transfer from tax record into accountancy is solved from the accounting and tax perspective. In the empirical part a simulated application of conversion from tax register into accountancy is performed. The optimization of tax effects were processed from the view of natural person for a specific date. Tax effects optimization relates to the transfer from tax records into accounting. Due to the above specified transfer the subject might face some difficulties and encountered error. Possible errors and subsequent checks are described together with the risk of transferring the errors from tax records into accountancy.

The thesis is focused on the analysis of the transition from tax records to accounting system. The aim is to define the terms of the transition from one type of economic activity to another and theoretical analysis of this transition in order to model the change on a particular economic entity. The first part focuses on the general theory of tax management, accounting system and the definition of economic activities and their presentation. Following the analysis of legal standards and professional literature, a draft of the individual process steps has been drawn for the implementation of transition of an economic entity. The second part of the thesis is focused on the application of information obtained on specific existing economic entity. The aim is to implement the transition from tax records to accounting system with full completion and the possibility to launch the operation of the accounting system in the following tax period. The final part offers the evaluation of the transition from tax records to accounting system examined from the perspective of a tax entity, the government authorities and the public. There are illustrative financial statements included in the thesis as practical insight.

The main aim of the thesis titled Regional policy and its effects on the level LAU2 is to identify the effects of the instruments and measures of regional policy based on the analysis development of selected municipalities, namely municipalities Třeštice and Knínice that are part of microregion Telčsko in the Vysočina. The theoretical part deals with regional policy and changes in its concept, problems of EU funds, strategic documents and possible ways of financing development projects from national and regional resources. The practical part deals with socio-economic analysis of the municipalities and create a list of received grants. Effects of various project groups to changes of socio-economic indicators are assessed on this base.

The main aim of the work was to define externalities in a selected sector (transport) and to propose options to address them. The operational objectives of this work are to evaluate the effectiveness of existing measures and to propose solutions to externalities.

SUMMARY Communities of epigeic beetles were studied on two water catchments with the different management in the submontaneous area of Bohemian Forest (South Bohemia, Czechia). The Mlýnský stream catchment was characteristic by high representation of unforested habitats (pastures and mowed meadows), Horský stream by higher proportion of forested habitats and non equal management (plots without management, mowed meadows). The microclimatic characteristics (average temperature, average humidity, average wind speed, average radiation) were measured. The method of pitfall trapping was used for beetle sampling. Beetles species were divided into two groups after its preferences to humidity: hygrophilous species and mesophilous species. The degree of human impact was studied by finding of frequency of species of different ecological groups. 57 species was found in the Mlýnský stream and 33 in the Horský stream. The activity of beetles was about five times higher in Mlýnský stream (511 individuals captured) than in the Horský stream (114 indivuduals found). Ubiquitous species prevail in Mlýnský stream and adaptive species in the Horský stream. Stenotopic species were found in the Mlýnský stream only. These results indicate less human impact in Horský stream than in the Mlýnský stream. Frequency of beetle species with the different requirement on the humidity in communites on studied plots indicates the dominance of mesophilous species in Mlýnský stream in comparison with Horský stream. Frequency of hygrophilous species was about three times higher in Horský stream than in Mlýnský stream. The intensity of management affected the beetle structure mainly on the less forested plot of Mlýnský stream. The structure of communites on plots with more intensive management differs from communities on plots with low management. Hygrophilous species prevail on plots with low management of the Mlýnský stream. The effect of management intensity is not documented in Horský stream with the greater proportion of trees.

Communities of epigeic beetles were studied on two water catchments with the different management in the submontaneous area of Bohemian Forest (South Bohemia, Czechia). The Mlýnský stream catchment was characteristic by high representation of unforested habitats (pastures and mowed meadows), Horský stream by higher proportion of forested habitats and non equal management (plots without management). The biomass characteristics (above ground and dry) were measured on studied plots. The method of pitfall trapping was used for beetle sampling. Beetle species were divided into two groups after its preferences to shaded: species occurring in unshaded habitats and species occurring in shaded habitats. The degree of human impact was studied by finding of frequency of species of different ecological groups. The above ground biomass was about 2 time higher in Mlýnský stream than in the Horský stream. The dry biomass was practically the same. 57 species was found in the Mlýnský stream and 33 in the Horský stream. The activity of beetles was about five times higher in Mlýnský stream than in the Horský stream. Ubiquitous species prevail in Mlýnský stream and adaptive species in the Horský stream. Stenotopic species were found in the Mlýnský stream only. These results indicate less human impact in Horský stream than in the Mlýnský stream. Beetles prefering unsheded habitats slightly prevail in Mlýnský stream in comparison with Horský stream. Beetle species characteristical for shaded habitats occur in Horský stream in comparison with Mlýnský stream. The geographical exposition affected the beetle structure mainly in the less forested plot of Mlýnský stream. The structure of communites situated to the south differs from communities situated to the north in Mlýnský stream. The effect of exposition is not documented in Horský stream with the greater proportion of forested size.

In diploma theses, I focused on the theme of the educational field and the school subject Ethic Education. The work is divided into two parts. The theoretical part deals with the concept of ethic education in a broad context, with the history of ethic education in the Czech Republic, as well as with the polemic about the (non) dispensability of ethic education as an independent teaching subject. The last chapter focuses on an overview of how ethic education is succeeding today along with outlining its next possible development for the future. The aim of this diploma thesis was to find out the opinions of Ethic education teachers on issues related to the concept and curriculum of ethic education in the Czech Republic. Also differences in answers of Czech and Slovak respondents on the same research questions. The research shows that Czech teachers are identified with the current concept of ethic education, its aims, teaching methods, they are pleased by teaching ethic education. Compared to Slovak respondents, Czech teachers responded less critically, consensually. They have shown greater satisfaction with the amount and quality of the methodical materials they have at their disposal.

The thesis focuses on the analysis of monetary reform in 1953. It describes the causes, the influence of Soviet advisers, course and consequences of the socialist economy. It is also handled with the problem of reaction of population and response party organs, in particular with regard to problems arising from lack of development of consumer goods industry and preference for heavy industry. Based on the hypothesis that the reform has become a tool to solve serious economic problems to complete the transition to a planned economy, and that was associated with a number of other economic arrangements (cancellation of a ticket system supply, the introduction of uniform retail prices).