Dissertation thesis deals with issue stimulation remuneration system for employees of workers profession. Empiric research is focused on situation in the field of remuneration for employees in custom engineering companies acting in the Czech Republic. The final facts from both research are the starting point for creating predictive model. The model offers two main possibilities how to reward workers. It allows settings for each specific company and shows the impact of both chosen system and its settings on financial economy of company.

V současné době se problematika energetických úspor dostává do popředí zájmu jak na úrovni jednotlivých podniků, tak i na úrovni celého státu. Často bývá příčinou sporů ve vědeckých kruzích i mezi odborníky z praxe. Lidstvo tradičně začalo využívat energii z minerálních přírodních zdrojů, které však ve srovnání s obnovitelnými zdroji energie mají omezení. Výzkum a implementace moderních technologií jsou ztíženy otázkou investic a časově omezeny. Proto se evropská strategie energetické bezpečnosti zaměřuje na energetickou účinnost, která je jedním z nejefektivnějších způsobů zlepšení bezpečnosti spotřeby energie. Velké společnosti a podniky jsou jedním z hlavních spotřebitelů energie. Proto je tato vědecká práce zaměřena na problematiku úspor energie a zlepšování energetické účinnosti podniku. Těžiště práce spočívá ve vytvoření a zavedení metodiky pro úsporu energie a managementu hospodaření s energií ve výrobním procesu automobilového podniku. Dále je pro účely této práce vytvořen a popsán způsob vizualizace spotřeby energie v prostředí virtuální reality

The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).

This thesis is focused on education of financial literacy of children living in children's homes. It is based on current state of education politics in the fields of financial literacy, the contents of educational programmes and qualitative research of real current state of education of financial literacy in children's homes. The research itself will be made via structured interviews with children from children's homes. The research is focused on discovering the level of financial literacy of older children (15 - 18 years old) permanently living in children's homes, searching for possibilities of improvement of education of financial literacy in children's homes and therefore increasing prevention of social exclusion of young people leaving children's homes due to over-owing which is usually caused by low level of financial literacy. Key words Financial literacy, a client of a children's home, over-owing, social exclusion, the standards of financial literacy, educational politics, educational programs, economizing on financial resources.

The thesis deals with the accounting and management of state organizational units. In order to meet the aim of work was selected entity District Court in Jindřichův Hradec. The theoretical part characterizes non-profit organizations, state organizational units, budget rules, accounting and management of state organizational units. The practical part deals with the characteristic of the selected entity, financial statements, accounting of specific cases and comparison with the accounting of business corporations. Furthermore, the practical part deals with the analyses of management with state property and state budget funds.

This thesis deals with general characteristics of financial analysis, the importance of financial analysis for financial management, an expression of financial ratios, including their systems, economic value added, and some bankruptcy and creditworthy models. The analytical section of the thesis applies selected financial indicators to interpret the financial situation of the constructional company Hochtief CZ.

Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.

In my thesis I tried to look into the issue of state property settlement with churches. This issue stirs public opinion in our society since the mid-nineties. The first chapter endeavours to discover the fundamental principles of the performance of the church in the past. Covering from property acquisition, through its management to the semantic role of property in general. Last but not least, it tries to describe the economic situation of the largest church in Czech Republic - Roman Catholic. The second part seeks to describe the events of nationalization of church property in February 1948, under the applicable legislation from that period. It also gives some insight into other forms of expropriation. The third chapter explore insight into the legislative process of state property settlement with churches and discusses the pros and cons of the problem in general. The fourth and fifth chapter deals with the theoretical question of valuation, valuation methods or valuation regulations. The final section summarizes the control mechanisms, which will protect the recovered property from depreciation in value.

Vegetation changes in Czech lowland forests over the past decades Martin Kopecký ABSTRACT To explore decadal changes in plant species diversity and composition of typical lowland forests in the Czech Republic, I compared vegetation on plots sampled decades ago with vegetation on the same plots sampled recently. First I evaluated the robustness of the approach used in my thesis. In Chapter 1, we provided the first direct test of the effect of uncertainty in original plot location on results from vegetation resurvey. We found that temporal trends in vegetation diversity and composition were comparable between exactly relocated permanent and only approximately relocated semi-permanent plots. Therefore, we conclude that the resurvey of semi-permanent plots is robust to the uncertainty in original plot location. Then, we showed that vegetation in lowland oak forest shifted from species-rich communities of thermophilous forest toward species poorer communities of mesic forest (Chapter 2). The species typical for thermophilous oak forests and nationally endangered species suffered the most significant decline. We identified as the main driver behind these changes shift from traditional coppicing toward high forest management after WWII. Further, we explored the processes behind temporal shifts in species diversity...

This work is focused on clarifying the concept of financial statements from the perspective of the Czech accounting regulation and International Financial Reporting Standards. The first part gives a description of the rules governing accounting and reporting in both concepts. Followed by the definition of the contents of financial statements, principles and procedures of drawing up financial statements in terms of Czech legislation and in accordance with IFRS. Other chapter deals with the analysis of the fundamental differences between these two concepts. The last part lists specific financial statements established pursuant to Czech legislation with the summary of the main differences compared to IFRS.