This work consist of two parts. The first section describes the theory, which relates to the financial statements in accordance with Czech law, even according to international accounting standards. In the practical part of work I already deal with the financial statements of the company KOVOSVIT MAS, a. s. First, I focused on the financial statements in accordance with Czech accounting and consequently I have dealt with financial statements in accordance to IAS/IFRS.

The aim of this diploma thesis was to analyze the current effects of FSC production on the Czech market. The analysis of certified products in the Czech Republic was performed from the perspective of consumers and companies. The first step was a short consumer survey, which was distributed among respondents in electronic and paper versions. The main objective of this research was to measure awareness of FSC logo and its effects in the consumer choice process. The second part of this research was dedicated to companies producing or selling certified furniture. The field research was conducted among selected stores situated in České Budějovice.

Diploma work "Entrepreneurship and innovation in congress tourism" is dedicated to analysis of today´s and future economic state of a tennis centre. The tennis centre is part of a capital business company owned by an Austrian having a majority share. Theoretical part defines the term of innovation, characterises tourism and describes its demands, offer and marketing. Practical part analyses concrete economic data of accounting statements by means of horizontal and vertical analyses. Based upon results of this analysis it suggests solution to improving economic prosperity. Investments into enlargement of a hotel part with creating new product packages in the sphere of congress tourism show a solution to this issue.

The thesis concerns studies on habitats utilized by insects associated with deadwood. It presents a review of current issues in the conservation of saproxylic biodiversity. The effects of active intervention on temperate lowland woodland habitats, such as pollarding or coppicing, are evaluated in terms of their suitability for saproxylic communities and other groups. Further, the importance of open-grown trees for saproxylic diversity is assessed.

Název disertační práce, abstrakt a klíčová slova v anglickém jazyce Title: State Supervision of Public Self-government Abstract: The thesis deals with the state supervision of public corporations in the performance of public administration. Public-law corporations include territorial self-governing units, professional and business chambers, and public higher education institutions. They are public entities different from the state. In order to ensure the legality of the public administration entrusted to them, they are subject to state supervision. This supervision is part of the control activities in public administration and falls within the remit of administrative control. In the remedial phase, it usually follows a judicial review consisting of a review of the lawfulness of abstract and concrete acts issued by the bodies of self-government. Two introductory chapters are devoted to the theoretical basis of state supervision over self government. The first deals with the status of self-government in the structure of public power and public administration, the legal nature of self-government, and the relationship between self- government and the state. In the second, the author deals with the legal nature of control activities in public administration, their system, the stages of control and the legal...

The aim of this diploma thesis is to analyze incomes, expenses and profit in chosen production company, including detailed cost analysis, price realization and profitability of selected products company. For this analysis is selected company operating in the automotive industry and products for analysis are automotive components which are the core of the production program of the company. The period covered years between 2007 and 2011.

The main aim of this thesis is to describe the financing and the accounting of the allowance organizations established by the local authority and apply the theoretical principles into practice so that it can be analyzed economy and evaluated the financial statements of the Primary and Nursery School for the visually impaired and speech disorders, Pilsen. The partial aim is to compare the financing of selected primary schools in the Pilsen region according to the various sources of financing.

The main objective of this thesis is to analyze the costs of a organization with fictitious name PROFIL Ltd. for the period 2007 - 2012 and then propose measures to improve the performance of the company by optimizing various cost types. The theoretical part describes the traditional tools and modern methods of cost management. The application part is focused on the characteristics of organization, evaluation of its financial situation during the reporting period, analysis of cost structures, analysis of break-even point, estimation of cost functions and analysis of organization?s individual cost items, followed by drawing conclusions and action plans.

The thesis is focused on the development of health insurance benefits under the social security system in the Czech Republic. Aiming to secure people for future social events, which may be predictable (age) or unpredictable (disability, funeral, sickness, widowhood, etc.) and prevent poverty or the worst consequences. This thesis briefly describes the system of social security. More specifically focuses on health insurance, health insurance benefits and their development. It also contains the characteristics of the selected business entity and cost analysis of selected companies of employing workers and their absence from work, which is associated with the payment of sickness benefits. Finally, it presents the identification of direct and indirect costs associated with health insurance benefits and their impact on the profit of the selected business entity. The conclusion describes the effect of the payment of health insurance benefits for profit companies, including negative and positive impacts.

Landuse for farming purposes in specially protected areas could be characterised as a longterm process of seeking balance between the concerns of environmental protection and farming activities. This is also true for agriculture. Precautions to protect the environment mean certain limitiation, however, on the other hand, suitable forms of farming a large protected area can be supported by the state. Farmers can gain the government support not only for their own agricultural production but also to carry out various environmental task to maintain the landscape. This diploma thesis evaluates the use of governmental support in the protected area Třeboňsko. It analyses the structure of farms and agriculture companies, the system of farming activities, structure and development of farmland. According to the system of farming, it evaluates the use of financial support from the Ministry of Agriculture with the emphasis on the environmental protection and its improvement. It also finds out about the importance of the subsidies for the farmers. Based on the analyses that were carried out it is possible to say that all types of farming companies make use of the subsidy support from the Ministry of Agriculture. The farmers use the Programme for Rural Areas Development to permanently develop the country and improve the environmment. They use mainly the payments for natural disadvantage compensation and for agroenvironmental precautions. The subsidies often form a substantial source of the farming subjects' income.