The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.

The topic of this thesis is issue of profit or loss in a company. First, we discuss a theoretical ways of defining and measuring profit or loss. In addition, attention will focus on the profit and loss statement and analysis of some of its items. Part of the thesis also deals with the taxation and profit distribution in the various business entities. In conclusion, the thesis analyzes profit or loss in a particular company.

The diploma thesis concerns with public sector theme and it is divided into two parts, the theoretical part and the practical part. The theoretical part deals with public sector characteristic, management organizational units of the State - in particular the Ministry of Education, Youth and Sports which is the founder of the House of Foreign Services. Furthermore, it deals with the public administration reform and integration of state-founded institution. The second practical part focuses on particular state-founded institution the House of Foreign Services. The content of the diploma thesis points at following issues: accounting, the impact of the accounting reform and the analysis of management of the House of Foreign Services

The effort to limit the usage of primary energies highly relevant and topical issue on both European and global level. The wide and diverse industry area, especially the technological equipment of operation, still offer a large potential for such savings. Some of the tools that can be used to lower the consumption and overall operational costs are the energy management system and the energy audit, which helps to identify working areas with a potential for savings and efficiency improvements. However, the current approach to energy audit is not sufficient when it comes to technologies. Which is why this thesis aims at designing a universal methodology for audits with a focus on manufacturing and processing equipment, which will be easily applicable in various types of industrial production.

The master's thesis deals with actual possibilities of acquisition water from air humidity in order to obtain fresh water, focusing on energy intensity of vapor-compression refrigeration for it is production. There is a basic determine study for Czech climatic zone in selected localities. For graded cooling capacity dependencies describing the acquisition of water from the air, where is the energy intensity ranges on average between 0,3 ÷ 0,5 kWh/l. For the selected family house are set the individual variants of non-potable rainwater management.

Diploma thesis focuses on comparison of differences between practices of accounting using Czech accounting law and accounting practises using International financial reporting standards (IAS/IFRS). These differences are shown mainly on structure of mandatory accounting statements and on earnings of Kores Europe s.r.o.

This diploma thesis presents the topic of urban drainage systems. The first theoretical part contains methods and options for urban drainage systems, stormwater management, blue-green infrastructure (BGI) in urban areas and introduction of numerical modelling of sewerage systems. The application of modelling platforms is further described in the feasibility study in the practical part of this thesis. By using the simulation model, the study assesses the hydraulic reliability of the drainage system in the city of Jedovnice in the Czech Republic, identifies hydraulic issues and their causes on the urban drainage system. The second part of the study assesses extra-urban stormwater inflow from fields around the city caused by heavy rainfalls, which causes local flooding in the urban area. The identification as well as proposed solutions and capital expenditures, their comparison and recommendation of the optimal solution are included in the study.

This diploma work analyse probléme connected with supplementary pension insurance of Alca plast, s.r.o. copany. It includes a draft of choice of an adequate pension fond and propsal of employer s contribution payments of pension insurance for individua employees with the purpose to eliminace company costs.

The master´s thesis deals with long-term assets. It contains analysis of differences in appreciation of the long-term assets between czech accounting legislation and international accounting standards IFRS/IAS, and succesive application of ascertained differences into the corporate enterprise with the target to find out the impact on trading income.

Aim of my master’s thesis on the topic „International Tax Planning and its Impact on Company's Economy“ is to evaluate current business model of the firm Jelko which is using it for products selling to the Slovakia. Based on the currect model analysis I will introduce other models, which could cause higher efficiency of advantageousness. I will analyse advantages and disadvantages of each model and following this analysis I will choose the best model which I will recommend to the firm in order to consider it and eventually to implement it.