Quality of populations of brown trout (Salmo trutta m. fario) influence of occurence of freshwater pearl mussel (Margaritifera margaritifera) in river in the Czech Republic. Freshwater pearl mussel is a critically endangered species of animals. It does not have a very specific requirements only on environment but mainly on a specific host for holding glochidia (larval stage of pearl mussel). Thus fish management and migratory permeability of flow for support of existing populations is very important. Basic and essential precondition to support populations of freshwater pearl mussels is the presence of viable populations of brown trout, which represents the only suitable host glochidia. There are five locations with the biggest occurrence of pearl mussel in the Czech Republic - river basins the Blanice, the Teplá Vltava, the Malše, the Rokytnice and the Jankovský potok. The management of these flows is under local organizations of Czech Fishing Union, the National Park and Protected Landscape Area of the Šumava, the Secondary School of Fisheries in Vodňany and Faculty of Fisheries and Protection of Waters. The present management was found in the questionnaire for representatives of farming organizations. According to the answers in the questionnaire, the change of plans of restocking was recommended in the river basins of the Teplá Vltava and the Jankovský potok. There is the cooperation with the Germany was recommended in the river basin of the Rokytnice. The restoration of fish nursery is suitable in the river basin of the Malše. There is the first-rate population of brown trout in the river basin of Blanice, thus the continue in the present fish management for next support of this population in sequence on the populations of freshwater pearl mussel was recommended

The thesis focuses on an analysis of rules, procedures and processes connected with money management of municipalities in the Czech Republic. This analysis is subsequently used for assessing this procedures in a specific municipality. The first chapter includes legal basis of municipalities and their bodies, other parts are focused on some particular areas. The emphasis is put on property, founded entities and inspection of money management. There are legal rules connected with the subject of the chapter in each part, which are basis for an analysis of Průhonice. Statistics of the Czech Republic is also included if it is useful.

The subject of the thesis is evaluation of a biogas station activity and its impact on the entire economy. The theoretical part describes the basics of biogas station functioning and legislation to construct and operate biogas station. Then it focuses on investment theory where basic methods of evaluation of economy efficiency and chosen ratio indexes of financial analysis for company´s evaluation are summerized. In practical part, the methods analyzed in the theoretical part are employed for specific details found in AGROSPOL STARÝ PELHŘIMOV Inc. The outcome of the thesis is a complex summary of impacts of a biogas station construction. Key words: biogas plant, company´s economy, economic efficiency of investment.

This master thesis deals with an issue of the profit and loss statement. The theoretical part of the thesis describes the nature of the financial statements, the individual elements of the financial statements and after that, it focuses on the one particular statement which is profit and loss statement. The thesis also describes the basic building blocks of this particular statement and further specifies its appearance. The analysis is conducted in terms of Czech accounting standards and IFRS. In the analytical part of the thesis, the main focus lies on the research of the explanatory power of the profit and loss statement in practice. It analyzes the statement from the perspective of external users. The researched companies were randomly selected and they publish their financial statements prepared in accordance with Czech accounting standards and IFRS. The main approach used in this master thesis is the financial analysis, within which are carried out the horizontal and vertical analysis, ratios calculations and all results are compared over time and also among competitors. The income statement offers really important information to the users of financial statements, but for deeper explanation users have to always look into the other financial statements, because all of them are connected together.

Theoretical part of this diploma thesis is devoted to the reform of public administration, to region as an autonomous unit, its competences, authorities but also to the process of ekonomy and the universal analysis of regional revenues and expenditures. I deal with the region Vysočina in the practical part, I define revenues and expenditures in particular years and then I practise their comparison and analysis, where I try tu find out what impact the changes in budgetary allocation of taxes had got on the whole devolopment of revenues in the region Vysočina. The final part of thesis focuses on results of financial management in period 2001 -- 2007 a I try to outline the future prediction of development of the financial management in the region Vysočina.

Diploma work consists of two parts. Teoretical parts is based on characteristic of non-profit organizations, their specific finance and budgeting, their system of accounting and problematics of funds creation and usage.

The aim of this thesis is to describe in detail the issue of accounting treatment for income tax of legal persons in accordance with current accounting and tax legislation. For a comprehensive understanding of the theory display the corporate accounting is appropriate to first deal with the two systems separately and only then proceed to define the operating results, respectively. tax base as one of the bridges connecting the two systems. Transformation operating results for the income tax base is outside the corporate accounting. Information provided by accounting systems are the most important basis for the determination of the tax at the entity. An integral part of this thesis is a detailed description of the accounting operations, which may be an entity in relation to tax corporate income to meet during the accounting, respectively. period. For clarity, the final part includes practical examples of application of the tax accounting theory.

Analysis of current situation in a private company and proposal of steps for application of controlling praxis. The thesis is focused on costs management, calculations, analysis of products rentability, management of cost centers, short and long term budgeting.

This diploma thesis deals with the regional and municipal economic revenue analysis. The theoretical part of the work is aimed at the determination of the basic bonds in the public service and its financing in general terms. The practical part follows the nation-wide gross tax yield and the shares resulted from it. These shares flow to the region and municipal budgets. There is also a revenue budget analysis of some selected municipalities. The analysis of four municipalities -- the town of Trebic, the town of Hrotovice, the municipality of Radkovice u Hrotovic and the Vysocina Region was made in 2001 -- 2008 and first of all with the survey of revenues from the taxes. The conclusion of the work is devoted to the comparison of revenues that were assigned to the local budgets from country-wide gross tax yield.

This diploma thesis analyzes the impact of the fiscal federalism policy on a municipality economy in the Czech Republic. The theoretical basics consist of a historical analysis of municipalities' legal status and mode of financing. That is followed by defining of a fiscal federalism model and a fiscal decentralization model, and by taxation and income analyses. Final part focuses on the income and expenditure analysis of municipalities in the period 2002-2010 and an overall evaluation.