The goal of this thesis is explanation the differences between audit and economic review. This thesis explains the basic concepts relating to audit and economic review. It also discusses the regulation of audit and review, not only czech but also international standards. At the same time also engaged in the audit process and its differences from the economic review. The practical part of the thesis focuses on the audit Ltd. company and economic review a state allowance organization. Finally of thesis is focused on the analysis of risk factors for both entities and evaluate the results of audit or review.

Theoretical approaches a financial analysis and subsequent application of specific data of Oblastní nemocnice Kolín, a.s. Assessment of financial situation and its development between 2008 and 2009.

This diploma thesis focuses on economy and accounting of contributory organizations using a specific example: primary school. The first part mentions the general specifications of contributory organizations, their establishment and their founders. The legal regulations governing these subjects are also thoroughly discussed. Then the thesis addresses the salaries paid out to personnel within the school system. Also is introduced the Základní škola a mateřská škola Stehelčeves. The incomes and costs of contributory organizations are analysed using specific data from the subject in the following chapters. The last chapter is theoretical and discusses the accounting specifications of the contributory organizations and schools.

This thesis focuses on the analysis of a small housing cooperative and owners associations. First part is about housing cooperatives , there are described the general aspects of their founding, management and display of selected financial operations. Subsequently, these aspects are compared with the owners associations and the differences between them are illustrated . The practical part is focused on the analysis of specific housing cooperative.

This diploma thesis analyse economy of chosen Czech health insurance companies and the impact of a factor of demographic structure. Main part of the thesis is an analysis of economy of health insurance companies. The thesis is divided into four parts. First chapter represents theoretical base for analysis as a whole and describe health system and subjects, which take place there. Second chapter is focused on selection criteria to choose insurance companies, which are subjects to investigation and their short introduction. In the third and the central part of the work are used theoretical knowledge got from health regulation or books, especially information took from annual reports and bases institutions as ÚZIS or ČSÚ. In the final part is made evaluation of information learned and their further use.

The thesis deals with accouting rectyfiing items in the comapany DK Open Co. and their influence to the profit. In the thesis is analyzed the fax and accouting rectyfiing items. It is described the system of accounting and creation accounting and tax rectyfiing items. The accounting system and the register of accouting items has been analyzed and proposed the improvements. Major improvement is the internal guidelines for creating rectyfiing items.

The thesis focuses on the issue of the comprehensive income statement which has been recently included into the financial statements set of IFRS, following the example of US GAAP. In the theoretical part there are outlined various factors which influence the reporting of the comprehensive income and the final form of the statement. The thesis particularly compares reporting of the comprehensive income according to US GAAP and IFRS. In the practical part, the difference is shown on the example of two companies, each reporting in accordance with mentioned accounting systems.

The goal of this diplom thesis is to analyze economic activities of genesis and existence of non-state medical device. The concrete company shows accounting advances of this special line of business in actual legislature in the Czech Republic

This dissertation considers the economic management of organizations funded by Sezimovo Ústí Town Council in the period from 2009 to 2013, namely the nursery school in Lipová Street and the Centre for Culture and Sport. Basic terms required for completing the practical part are defined in the theoretical-methodological part. These terms are associated with non-profit organizations and the economic management and accountancy of budget-funded organisations. The dissertation will provide an analysis of the economic management of the chosen budget-funded organisations, investigating their dependence on council funding and suggesting ways to improve economic efficiency. Professional publications and legal directives concerning this issue have been used as a basis for the theoretical-methodological part. The practical part is supported by secondary data, mainly in the form of accounting reports gained from the chosen budget-funded organisations.

The field of this Master thesis is economy of small municipalities and its analysis with regards to subsidies exploitation. The goal is the analysis of subsidies exploitation by small municipalities (size < 2000 inhabitants) within the Jihlava district, investigation of its successfulness and financial condition. National public expenditures policies, EU expenditures policies, municipalities budgeting system and financial analysis has been introduced in the theoretical background. As was mentioned earlier, the research sample includes 116 municipalities located in Jihlava district. Respondents were especially mayors or councils (staff) who are acknowledged in budgeting and subsidies obtaining at the same time. The research used Mixed Methods that means quantitative and qualitative approach together. According to research design were methods used as a sequential explanatory research design (QUAN -- qual). Data used for quantitative part was gained from public databases and questionnaire distributed to the mentioned municipalities. The qualitative part included interviews with selected mayors and has brought deeper knowledge and explained particular topics. Statistical analyses were used for testing correlation between financial condition, subsidies exploitation successfulness and perceived satisfaction. Results brought interesting knowledge that with increasing count of municipality inhabitants decrease financial condition. On the other side, the financial condition is independent on exploitation subsidies successfulness but the perceived satisfaction dependent is. Interesting also is that the best results in financial condition have the municipalities which aren't satisfied with subsidies exploitation or have exploit neither.