The goal of this thesis is to show comprehensive information about economic result and its possible utilization. The first part deals with the definition of the term "economic result", its history and the possibilities of its determination. Another part deals with the comparison of profit and loss statement in the Czech legislation, IFRS and US GAAP. The third part includes different types of economic results, advantages and disadvantages and its utilization in practice as well. It is followed by a financial analysis focusing only on profitability which uses profit for its calculation. The separate chapter focuses on the indicator EVA.

The presented diploma thesis concerns with a study of historic and contemporary human influence on the region of Valašská Polanka. The changes in landscape are evaluated by comparing historic maps and sources with its actual condition. Segments of land in the landscape park (Javorníky) as well as outside of it (Vizovické Hills) were selected for further examination and were charted from the perspective of their biotopes. The charted areas include parts of agrarian domains, in this case extensively utilized pastures. The segments mapped on these sites were divided into various categories according to the landscape features (wetland, forest borderland, dispersed greenery). A collection of precaution steps for these features was created, based on the newly gained information. The paper also includes possibilities of application of subsidy programs in agriculture.

The diploma thesis evaluates the financial statements of a particular business establishment according to the Czech legislation. The theoretical part of the diploma thesis explores Czech and foreign information sources which are necessary for the preparation of the practical part of the work. The legislation related to the financial statements and accounting are specified there. There are also described various steps that are indispensable for the financial statements preparation. The practical part of the work evaluates the financial statements in a specific business establishment and shows problematic parts in particular preparation steps of the financial statements and proposes improvements of this procedure.

The thesis deals with the development of local government in the village of Horni Cerekev. The work is conceived as a case study. Thematic framework for the work starts in 1990 and continues to the present. The work depicts Individual municipal elections as an element shaping the local political environment and summarizes the development of the political scene in relation to local government. The introductory part describes the basic theoretical background of the local rural area of the municipality. The work is based on political science theory. The work also defines the context and specificity of municipal elections, the basic characteristics of the typology of the political scene municipalities, mayor types including municipal systems. The theoretical part sets the basis for the practical part. Describing the socio-economic indicators of the village continues in the practical part of the work focusingon on semi-structured interviews to evaluate the local political scene, principles of functioning of local party system and identification of political participants.

In this diploma thesis accounting and management with property in Dačice town is described. The purpose of this is to recognize dissimilarities in accounting between the year 2010 and the following one. In 2010 an accounting reform implementation started in the area of public finances. Analyzed accounting entity had to respect this reform and implement necessary changes in its management. Changes contained especially chart of accounts, the ways of accounting and recognition in closing of accounts. The other of this work was to describe property management in Dačice town. It was ascertained, that Dačice town manages appropriately with its property; in the monitored period positive values in fixed assets were recorded. Dačice town had to implement multiple changes in accounts management after 2010, which did not influenced its property management.

This thesis is focused on operations with company that are defined in the Czech accounting standard No. 011 and their booking in the company accountancy. Operations with company bring a lot of specialities in the sphere of economy, accountancy, justice and taxation, that cannot be find in other spheres. These operations take very long time. The Czech accounting standard No. 011 is a directory statute recommending how to account operations with company. The Comercial Code and the Civil Code contain juridical aspects of transactions with company. Man have to known the tax problems of operations with company too. Operations with company may seem very difficult but on the other side man can dispose of the whole firm on the basis of one contract. It is easy, comfortable, fast, cheaper and profitable. Man can find selling of company and hiring of company in the praxi in the practical part of the thesis. Problems of operations with company are presented by SACH, spol. s r. o. and Podblanicko Louňovice, a. s. Both companies account transactions with company according to the Czech accounting standard No. 011. A reader can find impacts of the operations on the balances and statements of income of SACH, spol. s r. o. and Podlanicko Louňovice, a. s. in the practical part.

The thesis deals with the partial evaluation of life cycle of the potatoes and its environmental impact during the all phases of the cycle. The cycle consists of the evaluation of emission load in the field production, processing and transportation to processing and end-users. The evaluation compared the emission load variations, such as organic and conventional potatoes, seasonal and stored potatoes, raw potatoes and processed potato products. For calculating the emission load was used software tool SimaPro. The aim of work was to find which forms of cultivation; processing and transport have the lowest environmental impact and propose variants with low environmental impact to school canteens.

This thesis deals with management of a particular small village in the six-year period. The theoretical part describes municipal authorities in the Czech Republic, budgetary system, including the municipal budget and budget structure. The practical part analyses economics of the village Jabloňany in the years 2007 - 2012 with a subsequent evaluation of operating and capital management. The practical part is concluded by calculation of the national share revenue from shared taxes for the municipality Jabloňany in 2013. Calculated tax return is included in the municipality draft budget and medium-term financial plan. The conclusion summarizes the overall management of the municipality Jabloňany and outlines the possible use of increased tax revenues.

This thesis focuses on the issue of indebtedness of Czech municipalities and their role in the total public debt. The first part represents the theoretical basis and legislation, which includes defining key terms. The practical part is focused on analyzing the evolution of indebtedness of local governments and of other levels of the public sector. The analysis was made on the basis of compiled time series of the debt for the period 1994-2014. The indebtedness of municipalities and counties had a growing trend during the reported period. In recent years, municipal debt, unlike regional, is stable. The share on debt of municipalities and regions is the size of the public debt is not significant. The largest share of the debt is government debt, which constantly grows from the begging of the period. Part of this work is to compare two methods of evaluating municipal debt, namely debt service and SIMU. Five selected municipalities were compiled both types of indicators for the period 2010-2014. Based on this comparison it was shown to have better presentation of the indicators SIMU than debt service. The thesis seeks to comprehensively evaluate the development of each level of indebtedness of the public sector in order to show, what proportion represents Czech municipalities.

Diploma thesis is focused on non-governmental and non-profit organisation's specifications. It is aimed mainly on church-based legal entity, foundations and endowment funds, civil associations, public beneficial association and universities. One chapter describes financial management of above-mentioned organisations and its specificities including planning, fundraising, operational management and evaluation. Methods of establishment, creation, cancellation, cessation and management of the organisation are described from legal point of view. In one part of the thesis I have concentrated on tax allowances within income tax, Vehicle Excise Duty, immovable property tax, capital transfer tax, gift tax and real estate-transfer tax. The following chapter focuses on accounting and its differences compared to companies. The aim of the practical part is to analyze the financial management of registered legal entity, which is estabilished by church-based legal entity -The Archdiocese Caritas Prague. The analysis focuses on content and progress of costs and revenues in period 2005 -2007.