This thesis focuses on theoretical views of owners' equity according to US GAAP, IAS/IFRS and the accounting standards and laws of the Czech Republic. Its main part deals with assets, changes in owners' equity, income, capital structure and some of the indicators of financial analysis. The practical part of the thesis focuses on owners' equity analysis in three corporations in the accounting period 2004--2006.

The graduation theses solves the interrealationsship and the differences between the income trading and the tax base. There are described and practically documented the adjustments that are necessary within the transformation. Of these adjustments there is in more detail described the depreciation of the fixed assets and the adjustments to the trade receivables. There is solved the impact of the error correction in the accounting to the tax base too. The significant part of this theses solves the problem of the thin capitalization. This problem is analysed with the view of the rigor juris in the tax period of 2008,2009 and 2010

The aim of this thesis on "Corporate Income Taxes in Accounting" is to show what takes place this tax in the tax system of Czech Republic, to define the current legislation of this issue, to describe the procedures to detect the amount of payable tax and deferred tax and their subsequent reporting in financial statements. Finally, it views the impact of these taxes on disposable income of the entity.

The master thesis deals with evaluation of the economic status of hunting in the Czech Republic within European Union. The thesis is divided into three main chapters. The first part is focused on economic-theoretical approaches in relation to hunting, defines basic terms and outlines the most important legislative regulations. The component is also the issue of the valuation of wildlife in the Czech Republic in comparison with neighbour states. The second chapter is about legislative regulations, programmes and policies of the European Union in relation to hunting. In this part there are listed the most important organizations and their influence on game management in the Czech Republic. The final chapter is devoted to evaluation of game management in the Czech Republic according to profits and costs. This section evaluates the status of the most important species of wildlife in the Czech Republic with the reference to main problems and their possible solutions. The component of this part is the case study focusing on the management of the Hunting Association Chotěbudice.

This thesis deals with the financial management of municipalities with a focus on the analysis and implementation of the budget of Chomutov in the years 2010 - 2013. Theoretical part deals with the budget, its structure and classification according to budget classification, and the phases of the budget process. The practical part is focused on the implementation of the budget revenue and expenditure, creation and use of funds, and an overall assessment of financial management, including the financing of Chomutov in the monitored period.

This thesis deals with the relationship between accounting and income tax. Attention is focused on tax deductible and tax non-deductible expenses. The work further describes how to transform profit before tax at the base of income tax. The thesis also deals with issues of current and deferred income tax. A practical example stated in conclusion of this thesis summarizes the knowledge mentioned in its theoretical part.

The thesis examines financial literacy of the adult population. It describes the present situation and suggests directions which the education in this field should take. The thesis also deals with means leading to spread and improvement of financial literacy. A separate part which is focused on university students describes means of economizing and how to make a budget or financial plan for this purpose. The final part presents a research into financial literacy of university students and is focused on concepts related to the financial world and financial management.

The presented diploma thesis discusses the framework of public extra-budgetary funds as an element of the system of public finance. Extra-budgetary funds inclusion to the system of public budgets and to the system of relations among them, as well as extra-budgetary funds institutional arrangement, the overview of their activities, the extra-budgetary funds economic results and especially impacts and consequences of all above appointed are extremely relevant topic in the period when increased attention to the stability and sustainability of public budget system is paid.

The thesis is primarily focused on the procedure to calculate corporate payable tax on income. Given that the taxpayer is forced to rely on accounting profit, the objective of this thesis shows how the accounting and tax system interact each other and what impact does this linkage to determine corporate income tax. Part of this thesis is focused on a specific company, which is a limited company, and its tax implications of the distribution of profits and payment of rewards that accrue to shareholders and managers of the activities in the community.

This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.