This diploma thesis deals with the tax reliefs, focusing on direct taxes in the Czech Republic. First, I have chosen those tax reliefs that have a social element. The thesis deals with their evolution and their comparison with other countries. Furthermore, the thesis examines the tax reliefs in more detail in terms of their objectives, utilization, and efficiency conditions. This is achieved with using various tax load indicators and effective taxation, comparing costs and additionally also the views of experts. Generally, however, this issue lacks a comprehensive study and analysis, and thus also the particular data. Tax reliefs along with social benefits constitute a redistribution system. Their costs and impacts are different. At the beginning of the writing of this thesis, I thought that the tax system should primarily be transparent, simple, focusing on its primary fiscal function and should therefore be free of social politics. I have, however, changed my opinion, because it has turned out that the social tax elements have their positive specifics that are difficult and expensive to transport to the system of direct benefits.

This diploma thesis deals with the impact of withdrawal from the European Union on the Czech Republic and for this purpose is divided into three separate chapters. The first part deals with the general characteristics of European Union membership, especially the review of the status of the Czech Republic compared to the other member states, as well as the summary of the benefits and risks associated with membership in the EU. The second chapter of this thesis examines the legislative option of withdrawal from the Union and considers possible alternatives to EU membership. In the last chapter, lessons learned are taken into account and the evaluation of economic impacts of withdrawal from the European Union on the Czech Republic is based on them.

An extensive bibliographic search of domestic and foreign resources was elaborated within the diploma thesis. In the sphere of major accident prevention, risk analysis and assessment are necessary to fulfill the aims. The development of this sphere is mentioned in the thesis. It also discusses reasons why the exact and detailed instruction for those analyses cannot be provided and why the standard methods of risk analysis cannot be introduced (as well as the methods for particular risk recipients). The thesis also discusses available software tools for evaluating the emergency impacts. The study suggests the optimal software tool for simulation of emergency impacts in the conditions of the Czech Republic and also recommends the possible technical precautions for increasing safety of dangerous chemical substances. The conclusion contains discussion on the finding the author revealed and their relation to the information found in the literature and it also summarizes author’s opinion.

The Master's Thesis deals with the usage of various software tools in emergency management and in environmental protection. Nowadays, on every step we make, we can face emergency situations which can cause great harm to the environment as well as to human life and property. The theoretical part provides an overview of software tools. Different software tools, their basic parameters, development and usage are described. There are also explained terms like geographic information system, etc. The practical part is focused on the instruments used in selected countries, including Czech Republic, Slovak Republic, Hungary, USA, Canada and the United Kingdom. In the conclusion is the comparison of the effectiveness of software tools in emergency management and in environmental protection.

Most acoustic measurements and parameters provided by a manufacturer of acoustic elements, which are offering additional solutions to room acoustics as well as acoustic construction works, are mainly limited to the parameters associated with absorption of individual elements. Until now, these diffusional elements have been neglected. Diffusi- onal panels are used to e.g. eliminate direct reflection of sound waves to the listener or reflection of sound waves concentrated at one point. Combination of absorptive acoustic panels and diffusion elements results in a space that is customised to the submitter’s needs.

This thesis addresses the issue of transfer of trade to a limited liability company and its further development. The work deals with tax, accounting and administrative formalities, that are connected with this transformation. The change is applied to the company, which operates on the basis of a trade license. A theoretical part of the analysis shows the internal and external environment, the most important concepts of tax accounting and the transition to management accounting. Practical section first introduces and analyzes the business, makes an inventory of assets and liabilities, quantifies tax implications of the transfer. At the end, recommendations for further development of the company are designed.

The diploma thesis “Risk analysis of public construction project” is focused on the risk of project financed by the public sector. The thesis consists of theoretical and practical parts. The theoretical part describes the structural policy of the European Union and the funds of which are supported by public projects. Another chapter is dedicated to the classification, measurement and management of risk. The practical part describes the financing of an infra-structure project and its potential risk in terms of their significance and the proposal to elimi-nate them. The risk analysis may serve workers of public administration community as a basis for the management of risk arising from the construction of the water supply and drainage.

The topic of diploma thesis is the impact of cross-border cooperation on the development of the region. This thesis is included theoretical and practical parts. In the theoretical part are specified terms as region, regional development, regional politics and cross-border cooperation. The practical part focuses on description of socioeconomic factors of the Moravian-Silesian Region and Silesian Region. This thesis contains also questionnaires. Furthermore are analysed socioeconomics impacts of these regions, which are provoked especially by cross-border cooperation and tourism. The last part of the thesis is verification of efficiency of cross-border cooperation on the investment purpose.

The first part of my work is focused on technology of Oracle. Here are mentioned individual languages, which works with data and different data types. Here is made clear manner, how are data saved in the database. Next I described technology of Apollo, on which information system Apollo is build. Next part of my work is analyze, in which is described present state of evaluation risk process and requests, which are layed on this module. Following chapter is implementation. There are described both database schema and by detail parts of module in a form of strips. Here is at large interpreted the way how to value risk and risk process. This chapter contains print reports for this module as well. The next chapter is dedicated to how module was brought to functioning. Except making this module running in information system Apollo is here a chapter about education of employees. In the closure I present evaluation of reached results, show next development and present my own benefit.

The Master's Thesis deals with the usage of various software tools in emergency management and in environmental protection. Nowadays, on every step we make, we can face emergency situations which can cause great harm to the environment as well as to human life and property. The theoretical part provides an overview of software tools. Different software tools, their basic parameters, development and usage are described. There are also explained terms like geographic information system, etc. The practical part is focused on the instruments used in selected countries, including Czech Republic, Slovak Republic, Hungary, USA, Canada and the United Kingdom. In the conclusion is the comparison of the effectiveness of software tools in emergency management and in environmental protection.