The subject of the diploma thesis is to acquaint the reader with the issue of a public investment project and then apply the information found to the case study in the form of a financial and economic evaluation of the selected investment plan. The evaluated investment project is the reconstruction of a cinema in the village of Hustopeče in the South Moravian Region, while the identified outputs were achieved using the cost method of cost-benefit analysis using the eCBA application. Part of the evaluation also includes a risk analysis in the form of a sensitivity and qualitative analysis.

The goal of this thesis was to analyze current motivation system in a selected company and a proposal for further training opportunities. The work is characterized by MOTOR JIKOV Fostron, a long-established system of education in the company and education in times of economic crisis. One of the marketing research ? questioning in the form of questionnaires and interview - was applied in the thesis. The analysis revealed the deficiencies of the motivation system, for which were proposed measures for their elimination. Based on these deficiencies and suggestions for improvements have been recommended further staff training opportunities - in the form of Training internal communications, Employee assessment, E-learning and Operational programme Human resources and employment.

The dissertation work engages in working out a business plan for a business intention of A HOUP s. r. o. company, which is running a café. The work pays attention to the basic terms of business, legal policies in business and new law no. 90/2012col. and also its economic impact on the company itself. Within the frame of business intention, the work concentrates on an assessment of the intention effectiveness through the analysis of the environment and the foundation budget. On the ground of researched indicators the implementation of such intention is recommended and it is classified as effective. In conclusion of this study, the most common business risks are assessed form the point of limiting those.

Title: Sport as a Public Service: Equity and Efficiency of Local Sport Facilities In the Czech Republic, clubs traditionally played a key role in providing sport facilities. In recent years, the role of local authorities in sport has strengthened. Hence, there have been changes in the management of sport facilities in the context of new trends in public administration and sport participation. The thesis analyzes and evaluates current modes of provision of public sport facilities as the consequence of these changes. The examined issue is narrowed down to the two theoretical concepts - sport equity and efficiency of sport facilities. These are perceived as a part of the performance of sport facilities (see Liu et al., 2009 or Kung and Taylor, 2010). The first part of the thesis aims to test the effect of different forms of management of sports facilities on the sport equity score in the framework of institutional analysis (Houlihan, 2005). On the basis of the original instrument for measuring of sport equity, the survey is carried out. The research sample (N = 193) is made up by the municipalities with extended powers, except for regional cities and Prague. The second part of the thesis has the character of an action research. The author evaluates the application of the NBS: Financial questionnaire...

The essence of the thesis is to evaluate the effectiveness of targeted subsidies in the selected region. Of the many special-purpose grants provided were the following three: Natural handicap payments provided in mountain areas and payments in other less favored areas (LFA), agrienvironmental measures (AEO) and the national supplementary pension (Top-up). On the basis of selected indicators, an evaluation of the effectiveness of targeted support for the period 2005-2010.

First of all, two investment projects are introduced: one of a small hydro power plant and the second of a wind power plant. These are then subjected to a financial analysis. Projects are evaluated on the financial analysis basis. The hypotheses are verified, project risks, proposals and measures to minimize or increase overall economic performance are determined in the thesis.

This thesis deals with general characteristics of financial analysis, the importance of financial analysis for financial management, an expression of financial ratios, including their systems, economic value added, and some bankruptcy and creditworthy models. The analytical section of the thesis applies selected financial indicators to interpret the financial situation of the constructional company Hochtief CZ.

In years long negotiations on the new global climate change regime, financial support provided for adaptation and mitigation in developing countries have been one of the most contentious issues. Billions dollars are in questions annually, disbursed both by private investments, as well as substantially via public funds. The fundamental question resonating in the negotiations and elsewhere though is the issue of efficient delivery. Given the scale of resources, which should be mobilized and disbursed, given the current experience with inefficiencies in ODA, given the fact that existing climate change funds are now disbursing millions but not billions, the efficiency is really the key for success of future climate regime. Moreover, efficient delivery is a pre-condition for "preventing dangerous interference with climate change", which is the ultimate goal of climate change policy enshrined in the UN Framework Convention on Climate Change envisages. It is a widespread belief that inefficiency in disbursing public funds remains at the recipient's side. This paper tries to approach the efficiency question at the case of the Global Environment Facility, the Kyoto Protocol Adaptation Fund and the World Bank Climate Investment Funds. It asks the question whether the existing funding mechanisms in climate change are set up optimally in order to disburse funds efficiently. When looking at their internal policies and guidelines, it focuses on the four leading questions -- how can funds be accessed, who decides, who and how implements and how are funds held accountable. It finds that there are major differences between the tree funds in how and by whom are priorities and objectives decided, what are the fund's requirements on recipients, and how does the fund control the efficiency of its spending. This paper brings an in-depth analysis of weak and strong policies in existing climate change funds with regard to efficient delivery.

This dissertation deals with selected areas within capital budgeting theory and practice. The first part is focused on possibilities how to improve traditional financial metrics as net present value and internal rate of return by using graphical tools for their interpretation. The main practical problem can be considered not the methodology itself, but the inability to predict future cash flows correctly. The special attention is paid to depreciation in connection with Czech accounting and tax legislation and its influence on capital decisions. The second part of the dissertation concentrates on real option analysis. The crucial difference between net present value and real options analysis is in how these methods deal with the risk. Mathematical approach is used to derive how the volatility and other parameters affect the theoretical value of an investment determined by real option. The more volatile the future cash flows are the higher theoretical value of the real option should be. Nevertheless, there are some exceptions that are analysed in this paper. In final chapter, total cost of ownership and real option analysis are used to evaluate option to switch from on-premise IT solution to cloud computing.

Transparency and information disclosure are important elements in the building strong and confiding relationships between core stakeholders of the hospital, including patients, physicians and hospital management, and allow improving hospital performance on the market. Effects of transparent information environment existence in the medical institution can be wide but the most compelling and attractive are those, which are connected with motivation to improve and change of patients and physicians attitudes towards organisation. On the base of non-for-profit hospital in one of the regions in the Russian Federation, this study examined information flows between hospital, physicians and patients, and their perspectives towards transparency. In order to achieve aims of the research, surveys and interview were conducted in the hospital, according to which results inferences and recommendations were developed.