The aim of the thesis 'Particularities of economic activities of medium-sized towns in the Czech Republic' is the definition of the term 'medium-sized town', its role in the municipal sector and the definition of particularities of economic activities. Medium-sized towns represent an important part of municipal sector and they have its own certain economic specifics. This thesis deals with the municipal sector in the Czech Republic, its development and the contemporary structure. Towns in the Czech Republic have certain position, they have its own funding system and its own economic specifics based on income, expenditure and indebtedness. There are 86 medium-sized towns in the Czech Republic with the population ranging from 10 001 to 25 000 inhabitants. These towns are mostly municipalities of third degree with extended municipal authorities. For this type of towns it is possible to say that the more inhabitants, the higher expenditure on the securing of the public services and expenditure for the population and income as well. The main component of the income of these towns is formed by the transfers as a compensation for financial dependence and minimal profitability of own revenue. Indebtedness of these towns is dependent on the fact whether they draw funds from subsidy schemes or whether they run into debt because of the random events such as floods.

The aim of the thesis was understanding the energy fluxes in different types of land cover. The area of interest is located in Novohradské hory in the basins of Váčkový and Pasecký potok. On a relatively small area there are five different types of land cover to be found (field, forest, permanent grassland, wetland and built-up area). For each of the types of land cover three properties of the surface were calculated: amount of vegetation on the surface, wetness of the surface and surface temperature. Moreover, soil heat flux, latent heat flux and sensible heat flux were established therefore surface thermal balance was evaluated. Results were statistically processed with boxplot diagrams as an outcome. The results support the hypothesis of vegetation having a positive effect on microclimate conditions. Especially the permanent cultures (wetlands, permanent grassland, forest) demonstrated much larger microclimatic stability and balance as well as capability of keeping moist. Thanks to insufficient intensity of vaporization (due to lack of water), built-up areas showed higher surface temperatures and sensible heat flux at most of the cases. Vegetation is capable of holding water and redistributing it in an environment via evapotranspiration. Thus, solar energy is stored inside of the water vapour which condensates on cool objects releasing the energy spent during the vaporization process. Water moves in the landscape through the local-scale water cycle stabilizing the microclimate.

The principal aim is to analyse the economy of the Faculty of Biological Sciences, the part of the University of South Bohemia, in the year 2006 and make a prediction and proposal of financial management steps for the year 2007 in connection with the transformation to the faculty of Natural Sciences. With regard to the time displacement of the graduation theses livery and to the existence of the live data for the year 2007 the aim is extended to comparison this prediction with the real results.

The aim of my graduation theses is analyse of management of property USC Volyně and alovance organization and refer to problems of property relations and tax impact to property.

This thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The differences in reporting on the long-term assets according to the International Financial Reporting Standards as well as Czech legislation depend considerably on the selection of accounting methods made individually by each accounting entity. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterizes a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.

This Diploma thesis is focuses on a problem of waste manegament of South Bohemia. It analyses present problems and situation. The aim of this work is to introduce basic principles of handling the waste and waste managament to the readers. It also provide information on financial possibilities, interventions of the public and private sectors and legislative criteria connected with the duties of the waste management.

This master thesis deals with the comparison of corporate taxation in the Czech Republic and the United Kingdom. In the first chapter, the terms tax and tax system are described and the Czech and the UK tax systems are analysed and compared. The second chapter deals with corporate taxation, its history and current trends. It is deeply focused on the corporate taxation in the observed countries. In the third chapter the deferred tax is explained and the impact of corporate taxation rules on deferred tax is analysed. The crux of my thesis lies in the evaluation and comparison of both systems of the corporate taxation.

The following thesis deals with the development of the accounting of corrections of the accounting errors of previous years and changes in accounting methods from the beginning of financial accounting in the Czech Republic through the processing of many interpretations by the National Accounting Board, up to the current modification, which was an amendment to the Decree No. 500/2002 Coll., which transposed certain provisions of Act No. 563/1991 Coll., which came into force on January 1, 2013. Thanks to this decree, the account Restatements of retained earnings results, in the case of a correction of an error and a change in the accounting method, in a better understanding of the financial statements than it did before the issue was addressed through extraordinary costs or revenues in the current accounting period. In addition as practical part, this thesis composes also of a research from the financial statements of large Czech companies focusing on the frequency of use of the new item in the balance sheet for 2015, the reason of the using and explanation in supplement to the financial statements, including the method of settling the final balance of the account from previous years. The research also dealt with the auditor's response to the found deficiencies. The last part of the thesis is a comparative analysis of research conducted during the years of 2013, 2014 and 2015.

The diploma thesis deals with the issue of financial performance of central banks. Central banking is generally considered as a profitable part of financial system. However, this paper focuses on the loss-making central banks and emphasizes the examples of central banks with large accumulated financial losses. Relationship between the quality of balance sheet assets and financial performance of central banks is closely examined in the thesis. Alongside, it analyses the impact of negative financial performance on the main objectives of central bank, in the role of monetary authority. Effectiveness of monetary policy is conditioned by many factors, among them are independence of central bank, the level of development of financial markets - central bank operates in, analytical skills of employees and etc. However, the case, where financial performance of central bank is discussed in connection with monetary policy performance, is extremely rare. The primary goal of this diploma thesis is to reveal and describe the main ways in which financial performance of the central bank influences monetary policy decisions. It also tries to find out whether there is hidden threat of a damaging impact on the decisions in case the central bank accumulates the negative financial results.

The main target of this graduation thesis is to make an analysis of economic actvities of parent company and subsidiary company. The financial situation of this two companies is compared. The main emphasis is placed on the standard data of economic activities along with the less frequently declared informations. The analysis is made for both companies in the years 2012, 2013 and 2014. In the first part of the thesis are theoretically defined financial analysis, bankrupcy and creditability models and semi structured interviews. Subsequently are both of companies presented and there is also the description of their relationship. This area is also complemented by a comparison of the subsidiary company and the parent company and the development of selected items of the financial statements.