This master`s thesis deals with the analysis of municipal budget in Jiřice since 2008 till 2015 and citizen participation in local government processes in general. The paper examines whether low citizen participation may decrease the benefits of decentralization processes. The work, according to the analysis of the municipal economy, concludes that some of the municipal documents have limited informational value, that it is complicated for citizens to understand the municipal economy, and finally that municipal economy in Jiřice is effective and observes public interests.

This thesis considers acquisition, depreciation and disposal of long-term tangible and intangible property. The objective of the thesis is to compare related bookkeeping operations of the entrepreneurial subjects and of the non-profit organizations, to prove by evidence and to explain, how the operations influence the trading income. In the survey, which includes seven allowance organizations, the particular attention is paid to low value long-term property and book depreciation.

This thesis concentrates on budget management and position of municipalities in the Czech Republic on concrete example of the municipality Ruda. The thesis can be divided into two main parts -- theoretical and practical. The theoretical part is concerned with definition of position, competency, authorities and organizations of the municipality. Another part describes municipality's budget, its structure, budgetary procedure and classification of budget. The last chapter of theoretical part deals with process of obtaining the financial resources from the Funds of the European Union. Practical part focuses on the analysis of budget of the municipality Ruda between years 2005 and 2008 and on the example of financing concrete project realized in the municipality Ruda from the operational programme Environment. The analysis of budget concentrates on the analysis of budget earnings, expenses and overall budget management.

The aim of this thesis is to carry out an analysis of economic results of Nemocnice Jindřichův Hradec, a. s. and Nemocnice Pelhřimov, p. o. For purposes of the analysis, a choice of value and bankruptcy models along with debt ratios for the period 2009 - 2013 is used. As a part of the analysis, suitable models and indicators are suggested to determine the effectiveness of the hospitals' management. Furthermore, differences of finding economic results of hospitals of different legal forms are evaluated. On this basis, a draft list of entries appearing in the profit and loss of a joint stock company and a contributory organization is compiled. The conclusion of the thesis contains an evaluation of the models, debt ratios, a choice of appropriate indicators, and suggestions for the applicability of the models in the hospital environment.

The main goal of this thesis is to analyze the management and transparency of nonprofit nongovernmental organizations focused on physical education and sport. The first part is devoted to theoretical bases, particularly the definition of the nonprofit sector. Also there is described the structure of sources and expenditures. Finally is described transparency in economy of aforementioned NGOs. The practical part focuses on an online survey of transparency and assessment of the amount of publicly available information on non-profit sports clubs. The second part analyzes in detail the management and organizational structure chosen sports clubs.

The work is focused on the state accounting reform and its practical application in the town Úvaly. It is divided into theoretical part and practical part. The theoretical part focuses on the status of municipalities in the Czech Republic, on the legal definition of the municipality and compilation of the municipality budget. The following part in the theoretical part engages in reform of the public administration and self administration accounting regarding to the legal aspects. The practical part is then focused on the analysis of the budget and the profit/loss statement of the town Úvaly and their comparison.

The work is focused on analyzing the impact of accounting reform state and local government with effect from 1. 1. 2010 in terms of budget management and filling budget of the municipal units in terms of specification of the Liberec Region in the years 2009 - 2010. The theoretical part deals with the administration, especially the regional system in the Czech Republic. The scope, budget management, budget, and last but not least, the method of accounting counties in recent years is undergoing significant reform. The second, practical part is then focused on the application of theoretical knowledge in the analysis of management, financing and implementation of the budget of the Liberec Region in years 2009 - 2010.

The aim of this work is to transform the profit into income tax base of corporate person in legislative conditions of two countries - the Czech and Slovak Republic. The first part contains the theoretical basis on which I relied, and which I then applied to the practical part, based on a particular company as a limited company. At the end there is a summary which based on the analysis of the tax legislation of the two countries indicates which environment of these countries in terms of tax burden is more favorable. During processing of this work I used materials of specific company that I got for year 2011.

The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.

This diploma thesis presents the relationship between corporate tax bases and corporate profits. It lists current steps taken by the EU in that area and defines the following terms: Corporate Income Tax Base, Common Consolidated Corporate Tax Base, International Financial Reporting Standards, methods for measuring the connection between tax bases and profits. Tax base is analyzed through description of the Common Consolidated Corporate Tax Base and evaluation of its benefits for the user is based on data from a study made by Deloitte. Profit is analyzed with regards to IFRS implementation in Czech Republic and declared value of profit according to both systems is compared using a case study. The methods measuring connection between the specified variables are coupled with arguments against and in favor of converging of both variables. Arguments are documented on selected topics published in Czech Republic.