The main goal of this thesis is the evaluation of issues with the transformation of tax evidence into financial accounting and analysis of the tax incendence at a pre-selected business subject. In the literature research, the methods of evidence the business activity are characterized and then the differences between them are specified. Furthermore, all the parts of transition from Tax evidence into Financial accounting are described. To elaborate the theoretical background there are used the corresponding special literature, lawfully regulations and websites, which are dealing with the issue. At the beginning of the practical part, the selected subject, which is realizing this transition, is charecterized. Subsequently, all parts of closing financial statement by tax evidence and then, the transition of this method of evidence the business activity into financial accounting are described. In the final part, all parts of closing financial statement are depicted again by the financial accounting in the first year, the tax incidence is quantified and then the recommendation how to minimize the tax incidence through tax optimizing is proposed.

The thesis deals with the financial management of municipality in the Czech Republic, their debt and evaluation financial health of the municipality of Kladno. The thesis is composed of two parts. The theoretical part is included budget process of municipality, incomes, expenses and possibility regulation debt of municipality. The theoretical background are necessary for the practical part, consisting of a detailed analysis of the financial management of the municipality of Kladno in 2012 - 2014. After, the thesis finished by the final evaluation of financial situation of the municipality and suggestions to improve financial management.

Wetland habitats are of great multifunctional importance in landscape. In particular, they have the capacity to retain water during its surplus and then in the dry season to release the water. In this work the dynamics of change in wetlands coverage was analyzed, including the representation structure of different categories of wetlands over the past 180 years in the landscape of lowlands and uplands in the Czech Republic. The historical maps of Stable Cadastre, current orthophoto and current GIS layers of localization and classification of different types of land use/cover and landscape types were used as data sources. The area of wetlands has dramatically decreased from 5 762 hectares in the period 1825-1843 (more than 9.5 % of the area) to 54 hectares in 2014 (0.9 %). Based on the study of available documents three types of wetland habitats were classified: wet meadows, wet meadows with trees and swamps . Although, the most of the historic wetlands were constituted of wet meadows (89 %) these days the swamps (48 %) form the largest part of the wetlands. Half of the historic wetlands were transformed to arable land because of increasing production of agriculture. According to the evaluation of monitored changes by predictors it was found that more pressure on the degradation of wetlands was in the areas with more suitable climatic conditions for agriculture (e.g. The Danube basin, Moravia, soil types in the lowlands, Corn agricultural production area etc.). In these areas the swamps were formed as new wetlands in places of historical watercourses localization more significantly than elsewhere in monitored area. The aim of this work was also to describe the main driving forces and pressures that have influenced the changes in wetlands. The outcome of the paper can be used in landscape planning with regard to the protection and management of wetlands.

The thesis The Budgets of Territorial Administrations in the Czech Republic deals with the analysis of the financial management of the town of Janske Lazne in the years from 2006 to 2015. In order to achieve this aim, the analysis of individual parts of the town budget, expenditure and mainly income part of the budget, has been accomplished. The secondary objective of the work is the analysis of the impact of the Amendment to the Law of Allocation and Apportionment of Taxes on the budget of the chosen town. Further secondary objective of the thesis is the comparison of the results gained from the financial management analysis of the town of Janske Lazne and selected settlements within Hradec Kralove Region. The thesis is divided into the theoretical and the practical part. In the theoretical part, basic terms within territorial administration, budget process, particular parts of the budget of the town and the methods of the financial management appraisal are defined. In the practical part, the town financial management analysis is developed.

This master´s thesis which is called Development, management and economy of public-benefit corporacions focused on further education of teaching personnel in the Czech Republic, in its theoretical part describes the formation of such organisation, the reasons, goals and the visions, that lead the founder to start up such organisation. Furthermore it describes its functioning and related management, financing and fulfilling the ideas and visions of its founders. The practical part contains an evaluation and description of the results, which were identified based on the qualitative aspects, data analysis from annual reports and websites of selected governmental organizations from the Liberec Region, the Ustí nad Labem Region and the Central Bohemia Region, and which deal with training and education of teaching staff. Also, based on the expert examination this thesis describes the achieving of goals of these institutions, their development, management and relations with the founders and also the management of selected state-funded institutions. At the very end, based on the collected data and the results of each survey this thesis designes a possible future development of the state funded institution called Centrum vzdělanosti Libereckého kraje (the Institution of Education of Liberec Region).

The thesis discusses the problems of the budget management of the town Lazne Belohrad and the township Mlazovice. These are two differently populated municipalities located in Hradec Králové region with many features in common. The thesis monitors the period from 2007 until 2014. Literary research of the thesis is focused on local public administration and briefly outlines the structure of public administration in the Czech Republic, local government budget and including its structure and generic classification. The practical part first characterizes the town of Lazne Belohrad and township Mlazovice, including the history, demographics and overall social and economic characteristics. There is a thorough analysis of the revenues and expenditure, including specifically selected indicators related to the economy of the town and township. For the sake of completeness, it is enclosed the results of elaborated anonymous survey which concerns public awareness regarding the finances and economy of the city and township. Based on the conducted analyses, there are proposed options for improving the economic situation of the town of Lazne Belohrad and township Mlazovice.

The thesis Economic analysis of selected towns and villages is divided into two main parts. In the first part there are approached the theoretical bases of local government units, method of funding of them and the rules for treatment with funds. The second, practical part, focuses on the detailed analysis of the financial management of the municipalities Jindřichov and Staré Město. After introductory information about the selected municipalities, follows detailed analysis of revenue and expenditure and the class of financing of the budget in years 2010 - 2014. For the possibility of mutual comparison there are some of the data recalculated per capita. In the end of the thesis is coming to evaluation their financial management, which does not show major problems by both villages. The worse situation with respect to the indicator of the indebtedness is in the city Staré Město, which uses to funding of the ongoing operations the short-term bank credits, which are repaid from received transfers, but even here it is not a significant risk management with entrusted funds. To municipalities are suggested possible measures to reduce risks by indebtedness and these were provided them for contemplation.

The diploma thesis titled Evaluation of the influence of the grant programs aimed at the management and development of city, deals with the analysis of grant projects and resources received by the selected municipalities, which is the town of Sedlec-Prčice. The village lies on the border of middle and southern Bohemia, 70 km south of Prague in the district of Příbram. In the village live permanently over 2 700 inhabitants. The thesis is focused on the analysis of the investment action undertaken in support of the grant funds not only from the European union in the programming period 2007 to 2013 and the evaluation of their impact on the management of and development of the municipality. The result of the thesis is to assess the economic impact of the subsidies on the farming village and the assessment of the impact of the projects implemented through financial support from different sources on the development in the village, or on the quality of life of the local population, to which contributed the conclusions of a questionnaire survey conducted on the territory of the city.

The diploma thesis is focused on budgetary economy of selected minucipality, in this case the town Horní Planá. There are described functions of the municipality, its institutions and a property, separation of the property and management with it. The thesis is focused on a budgetary economy of a municipality, a budget, a budget composition, where are defined budgetary incomes and expeditures and subsequently a budgetary outlook is analyzed there. The aim of this thesis is to analyze the economy of the town Horní Planá, which is performed on the data in the next five years, based on the analysis recommend possible measures to achieve the optimum relationship between the economy, efficiency and effectiveness, or finding potential funding sources. Partial aims are evaluation of the progression budgets in the period and to determine the effects of ganges of incomes and expenditures in different years, to analyze cash flow over the period and evaluate influences on cash flow and the analysis of the property of selected municipality and its funding.

The thesis deals with the economic analysis of company Frátherm, s. r. o., in the period 2010-2014. The work is divided into theoretical and practical parts, each of which is broken down into other chapters and subchapters. The theoretical part summarizes theoretical knowledge of economic analysis, their indicators and other analyzes internal and external environment of the company. These theoretical findings are used in the practical part, where are applied to our selected company. The company is also compared with the values of the sector in which it operates. The results of the practical part are summarized in the discussion. In conclusion, the proposed recommendations to improve the current state of the company, which is based on the analytical part. As a basis for the diploma were used particularly outrageous publications, financial statements of the company and the summary data for the entire industry.