Teislerová, K. Financing and management of university hospitals in the Czech Re-public. Diploma thesis. Brno: Mendel University, 2017. This thesis is focused on the financing and management of university hospitals in the Czech Republic. The first part defines the basic concepts of health care (such as the health care system, health care and the non-profit sector). Further, the fi-nancing of health care is analysed and the hospitals are described. Next, the fi-nancial analysis indicators are explained in the first part. The second part of the thesis introduces a financial analysis of the St. Anne´s University Hospital in Brno. Finally, the results are summarized and recommendations for increasing the effi-ciency of the university hospital suggested.

The diploma thesis deals with ecosystem services of blue-green infrastructure in urban areas and their influence on the quality of housing. Literary research focuses on current knowledge and approaches to blue-green infrastructure, with an emphasis on the impact on quality of life in cities. Blue-green infrastructure is part of many international and domestic climate change adaptation strategies and its implementation should be supported. The literary part defines conditions for successful use in cities and presents good examples from abroad and the Czech Republic. The practical part contains an alternative proposal for the planned development of the new city district of Brno-Maloměřice. The design has chosen the optimal solution for rainwater management and interconnection with green areas and public spaces. The appropriate solution was based on the evaluation of the benefits provided according to the methodology, which proved to be a useful tool in balancing green with impermeable surfaces for maximum benefit.

The thesis examines the amount of growth and production characteristics of the set of stands, in which the transformation to the selective management method was started about fifty years ago. These are the parts of Klepacov and Pokojná hora, which are part of Habrůvka and the forest management complex ŠLP ML Křtiny. Repeated statistical inventory analysis using Field-map technology identified the necessary dendrometric variables. Some of them served to calculate the total current increment. Using the MS Excel program and the solver function, the coefficients of elevation functions for individual trees in the given sections were calculated. As a result of this step, the missing height, stock, enumeration of the basal area, the number of trees per hectare, etc. were calculated according to the model. On the basis of these data, individual production and growth characteristics were determined and then compared. These quantities were compared mainly at the level of inventory areas. Typology has also been omitted. Finally, the appropriate size of the optimal basal area was determined, taking into account the maximum value of the volume increment. In this case, a more detailed level in the form of individual trees was used outside the level of the inventory area, for the more precise determination of the values of the enumerating basal area. The basal area was evaluated in five variants according to the forest type (spruce, mixed, beech) and forest types (3S – fresh oak beech and 4S - fresh beech). From the individual tree level, the set value of the basal area was then recalculated to the target tree thickness in centimeters for possible practical use in selecting trees.

Forests fulfil many irreplaceable functions and becouse of that it is neccessary to manage them with all respect to sustainable management to preserve them for the future generations. Current global trend of forest coverage is decreasing. Since 2015, forest coverage descresed from 31,8 % to 30,8 %. Contrary, the forest state in the European Union and in the Czech Republic is more optimistic. Generally, the forest area coverage of EU is 38 % but this representation is slightly unbalanced. Forest management is a complicated process of planning and implementing forest activities, necessary to perform it in sustainable way. Sustainable management is in this diploma thesis evaluated through the system of criteria and indicators estabilished by cooperation of various organisations. It has been set a list of six criteria and its defining indicators. In Europe, this list was adopted in 1998 at the third Ministerial Conference on the Protection of Forests in Europe. Thesis focuses mainly on describing the state of the Czech forests and its development through the last decade, since 2007 to 2016. According to avaible information is realized an assessment of forest area development, ownership structure, forest regeneration, forest categories, growing stock volume, tree species composition and an assessment of certified forest area. Based on processed evaluation is implemented a SWOT analysis appraising main strong and weak aspects and opportunities and possible threats of the Czech forestry.

This diploma thesis addresses the transformation of the net income to income tax base for companies accounting according to IAS/IFRS in the Slovak Republic. The thesis analyzes the current regulations in Slovakia and compares them with the international accounting standards IAS/IFRS. In the practical part of this thesis the transformation processes are applied to the model company. Conclusion of the thesis contains evaluation of the most important differences, advantages, and disadvantages of this way of tax base compilation.

Meluzín, D. The impact of new accounting adjustments in the consolidated finan-cial statements in Czech Republic. Diploma thesis. Brno: Mendel University, 2019. Diploma thesis is focused on consolidated financial statements. The theoretical part of the thesis defines the legal regulation of the consolidated financial sta-tements and the concepts related to the topic with a focus on the full consolidation method. Further, the definition of consolidation in international legislation is described. The practical part is targeted on the analyzing of individual financial statements based on which consolidated financial statements are prepared using the full consolidation method. Furthermore, the financial analysis to identify the impact of consolidation on selected indicators is used. In the last part of thesis, the results of the work are evaluated and recommendations for improving the repor-ted financial results within the financial analysis are proposed.

55 Abstract This diploma thesis gives an insight into the system of control and supervision procedures applied to local self-governments. The aim of this work is to evaluate possible problematic aspects of established supervisory procedures applied to budgetary management and to assess whether it is needed to extend the Supreme Audit Office's competence by enable it to control the budgetary management of local self-governing units with their own assets. The introductory chapter briefly summarizes the issue of budgetary management of local governments, while a more detailed interpretation is devoted to the duty of the local self-goverments to comply with the rules of budgetary responsibility, which was brought by Act No. 23/2017 Coll., On rules of budgetary responsibility, as amended. The following chapters are devoted to the various supervisory procedures and their systematics. First of all, Act No. 321/2001 Coll., On financial control in public administration, as amended, is provided, which provides a legal framework for public control and imposes internal obligations on territorial units in connection with the conduct of monetary operations. The next section describes the performance of the management review, which is carried out under Act No. 420/2004 Coll., On the review of local self-governing units,...

This thesis deals with the evaluation of catastrophic events in the forest district Zaječiny under the Forest Management of Parish Woods, located in the Eagle Mountains. The aim of this thesis is to evaluate the selected calamity areas, to find an interval and intensity of the catastrophic events in the chosen forest district, and to eventually suggest adequate changes in the forest management considering the disturbances. The basic object of the research is to analyse the natural regeneration as a prerequisite for the emergence of the sustainable forest management. The results show that the intensity of the catastrophic events in the forest area is increasing and the interval shortens. A spruce tree produces every year; there is no issue with its natural renewal, therefore its potential for natural recovery is great. It would be more appropriate to encourage the natural regeneration of a beech tree, which produces at irregular intervals, as well as other deciduous trees. In the future, it would more adequate to replace the existing spruce monocultures damaged by animals with the cultivation of forests that are rich in species of a differentiated spatial structure.

The purpose of the thesis is to outline the fundamental aspects of local government of municipalities and their economic management, in particular, in terms of the applicable Act No. 128/200 Coll. on municipalities (municipality establishment), and to define the most critical institutes, legal status and competences of municipalities applicable to management and disposal of real estate property and discuss them in a wider context. Real estate property is a significant property item for municipalities, constituting the territorial element thereof. Management of such property falls within the local authority of the municipalities, which the state does not intervene in. It is an autonomous area of performance of the local governments that is guaranteed by the Constitution. The thesis is split into four sections. Section one is general; the purpose thereof is to characterise the municipality and define its status within the legal order of the Czech Republic. Section two deals with the territorial element of the municipalities, through which I establish a link to the real estate property constituting a part of the municipality's assets. In that connection, there is a point attached to explain the post-revolutionary property-law development of municipalities, or their property renaissance, thanks to...

This master's thesis analyzes the impact of euro implementation on corporation finance of a particular company. Czech Republic's accesion to the monetary union will entail positive and negative changes that will affect all entities in the economy. In this thesis, these impacts are analyzed and their expected net effect on the company is determined. The conclusion is focused on the evaluation of the impact of the single currency on the company, identification of the main risks associated with the necessary transformations and suggestion of the recommendations that will help the company to a successful transition to the euro.