The aim of the thesis was to define and explain the basic concepts of the tax system, the legal basis and provide an overview of legal regulations and the basic types of taxes. The theoretical part is focused on defining the very nature and importance of taxes and the related conceptual terms. The operational part was to analyze whether the introduction of flat tax in the Czech Republic and Slovakia brought some benefit or not. To achieve these objectives in their work, I will use methods of analysis and synthesis, comparison, and statistical regression analysis. Thesis consists of three chapters. In the first chapter I focus on the definition of basic concepts related to the issue of a flat tax. The second chapter is devoted to tax reform in the Czech and Slovak Republics, and I pay particular attention to tax personal income and pension reform. The third chapter is devoted to an analysis of the effective tax burden, while the empirical part of my work, and within, I analyze the effectiveness of the tax burden in the form of comparisons between the Czech and Slovak Republic. To calculate the effective tax burden, I use actual data from the Statistical Office of the Czech Republic and Slovak Republic. In conclusion, the thesis I have summarized the results of which I write the thesis concludes.

The work deals with the critical assessment of the requirement of Council Directive 1999/31/EC on the landfill of waste for a gradual reduction in landfilling of biodegradable municipal waste (BMW). The aim of this work was to evaluate this requirement in terms of economic efficiency using the meta-analysis of selected complex studies based on cost-benefit analysis. Studies focused on natural and technical parameters and available specific data for Czech Republic of particular ways of processing BMW were also used for finding of private and social costs and benefits balance. Based on the results of this balance is not possible to decide whether fulfillment of the requirement will increase economic efficiency. Results are calculated from large number of input values, some of which shows significant variability. Oxidation rate of uncaptured CH4 in the process of landfilling BMW is characteristic example. This parameter varies between values 10 % and 90 %. While for value 10 % would separate collection of biowastes and its composting presented option with higher economic efficiency, for value 90 % is the result opposite.

The Reconstruction of the Central Wastewater Treatment Plant in Prague constitutes a fundamental challenge for the Czech capital city of Prague. The existing wastewater treatment plant is obsolete and fails to comply with limits set forth by the Council Directive 91/271/EEC concerning urban waste-water treatment. Thus, it is necessary to build a new waterline and reconstruct the old one. As such a project would be financially demanding, its implementation is dependent upon a subsidy from the EU Operational Programme "Environment". There are also more variants of the reconstruction of the Central Wastewater Treatment Plant in Prague. In the thesis, the author compares the contemplated options of re-building and reconstruction of the Central Wastewater Treatment Plant in Prague. He also examines the influence of negotiations with European Commission representatives and of the amount of the subsidy upon the choice of the final option. A hypothesis of the study is that due to the subsidy policy creates pressure on the final form of the reconstruction of the Prague Central Wastewater Treatment Plant, which directly interact its economic efficiency.

The Diploma Thesis deals with process indentification of chosen company, proposing solutions for its improvement. The thesis is divided into three parts. The first one describes terms and methods of strategic management, predictioning and economic evaluation. Second part delas with comapny's environment and internal structure, using analytical tools for identifying key factors. The third part of the Thesis is synthesizing, it defines specific solutions and process economic evaluation.

The basic goal of this thesis is to propose a communication campaign for a chosen firm by using modern tools in the communication mix. The theoretical part contains an explanation of basic concepts, tools and methods in marketing communication. The information is collected from secondary sources as are scholarly literature or internet sources. The practical part is focused on the analysis of the chosen company background and on analysis of communication tools that the company uses by encouraging information from the theoretical part. There is a proposal for a new communication campaign including the budget of the campaign in the last part of the thesis. The campaign is primarily focused on online communication and social networks.

The main objective of this thesis is to evaluate the current system of remuneration and motivation in terms of non-profit organizations and suggest steps that would lead to its improvement. To achieve the aim was selected Elementary school Ivana Olbrachta. To obtain information, an analysis of statistical reports and financial statements. Further interviews were conducted with employees of the organization. Established the amount and structure provided separately salary of teaching and non- teaching staff. Was also analyzed the effectiveness of paid salary costs. Based on this analysis were determined proposals to increase efficiency. Further motivation was decommissioned a total remuneration in the organization. Based on the analysis of the total remuneration were determined suggestions for its improvement.

The diploma thesis compares economical effectiveness of selected crop cultivation (namely winter wheat and oats) in conventional and ecological economic systems during the years 2007 - 2014. Assessment of the economical balance was done through detected data about yield and redemption price. In addition to that, costs of both area and production unit within both mentioned types of farming were determined according to standard technological approaches. The study further deals with crop yields differences analysis within individual farming systems, the costs structure and price differentiations between ecological and conventional production. It also covers the question of the amount of subsidies and its influence on the final crop profitability.

Tato diplomová práce se zabývá problematikou zadávání veřejných zakázek malého rozsahu a to se zaměřením na problémy, se kterými se musí potýkat zadavatelé 42. mechanizovaného praporu při zadávání veřejných zakázek malého rozsahu prostřednictvím elektronického tržiště Tendermarket a s problémy, které jsou spojeny s výběrem vhodného dodavatele. V teoretické části se seznámíme s pojmem veřejná zakázka malého rozsahu, jejím členěním a zmapujeme právní předpisy a nejdůležitější interní normativní akty (dále jen INA), které zkoumanou problematiku upravují v resortu MO ČR. Analytická část bude zaměřená na samotné problémy, se kterými se zadavatelé potýkají při zadávání a vyhodnocování veřejných zakázek malého rozsahu. Na jedné zakázce malého rozsahu bude vysvětlen postup zadávání zakázky v elektronickém tržišti Tendermarket. Následně budou vyhodnoceny problémy či nedostatky, které při tomto zadávání a vyhodnocení vznikly.

The thesis Motivation as a tool for performance management deals with the basic concepts associated with the characteristics of motivation and motivation theories. A good authorities manager have to be able motivate subordinace colleagues to create their willingness and interest to match corporate goals and mision of the organisation. This topis observe the theory of motivation that investigate the motives leading to a particular decision or activity. Theory of motivation is divided into three groups - instrumentality theory, theory focused on content and theory focused on process. The theoretical part is focused on the analysis of literature and expert sources dealing with human resource management, process management, employee performance, performance of organization, theory of motivation and effectiveness of motivational factors. Theoretical part of the thesis is related to empirical part, which is the Clayton Alderfer methodological procedure of motivation in company Česká spořitelna, a.s. The suggestions and recommendations for the future progress of the company are in conclusion of the diploma thesis.

This diploma thesis deals with the issue of employee motivation as a performance management tool. The work consists of theoretical and analytical part. The aim of this work is to elaborate knowledge of literary sources and analyse an actual motivation process in a selected company and subsequent processing of proposals for changes to achieve higher employee performance and thus the entire organization. The aim of the theoretical part is processing of theoretical approaches to solve motivation process with developing the performance of employees and organizations. The first part includes findings from selected literary sources and comparison of authors of scientific publications to deal with this issue. The analytical part first characterizes the company Typos, printing plants Ltd. and evaluates a motivational program of the organization. The important part is processing a questionnaire, which will be used to obtain necessary information which will be further analysed. The final results will be evaluated from preceding processed results and changes which could be beneficial to increase motivation and employees work performance will be subsequently recommended.