The graduation thesis aims to specify and define, with respect to the Czech legislation, the profit and loss statement of the insurance companies and those items of revenues and expenses that are specific for the insurance companies. The thesis deals with the principal characteristics of the revenues and the expenses of the insurance companies as well as with the matter whether insurance companies can in any means influence their management result. It also focuses on the field of the insurance security -- what is the insurance security in the Czech Republic in relation to the European Union, and on the quantity limits of the profit and loss statement, in the Czech insurance sector. It also assesses the efficiency of the local insurance companies in relation to this, what is the share of the earned premium when taking in account the insurance claims, the operating costs and the management result. The graduation thesis came to the conclusion that an insurance company can quite easily influence its accounting management result and therefore it is necessary for the company to respect the relevant accounting measures. Furthermore, the Czech Republic in comparison to the other EU countries indicates relatively low level of insurance security. With respect to the efficiency it is possible to conclude (in relation to the year 2012 and the local insurance companies) that the earned premium comprises of more that 60% of the claimed damages, 30% of the operating costs and 10% of the earned premium represents the net profit.

The aim of this diploma thesis is provide comprehensive view on dwelling unit owners associations from accounting and tax perspectives. The beginning of thesis acquainted with term dwelling unit owners association and summarized reasons for legislation regulation of these entities. After that the work deals with legislation of this organization. The specifics of economic aspects and ways of financing are mentioned at next chapter. The main part of this diploma thesis focus on accounting and tax specifics of this organization. Each specific accounting issue are explaining theoretical as well from practical point of view for better understanding these issues.

One of the main challenges in promoting rainwater management into practise is the fact that it was not recognized as an interdisciplinary issue. We should seek ways how to open the problem to other professions, specially for architects and urban planners, who are the key element of its farther development. This work analyzes the reasons of this unsatisfactory state of rainwater management in the Czech Republic and it defines the possible ways how to remedy this state and outlines scenarios of its further development. The default document of the work is czech technical standard "TNV 75 9010 Hospodaření se srážkovými vodami". The new methodological guide, which is part of this work, is based on it. The work extends the range of measures which are mentioned in the standard. It brings new ways for assessing the benefits of the various measures to streamline the application of rainwater management measures in urban space.

This master thesis deals with the pavement management system as a tool for a management and maintenance of the roads in the Liberec region. The aim is to collect road failures within the network pavement management system level on roads of 2nd and 3rd class. The resulting data will be used for evaluate pavement condition and make plans of pavement maintenance and rehabilitation in variants. Furthermore, the thesis deals with individual variants in the process of data evaluation when evaluating their suitability and accuracy. The theoretical part summarises the information needed to understand the functioning of the road management system, as well as a description of the software used to collect and subsequent work with the data. In the practical part are presented results of the thesis and moreover the questions arising from the goals set are answered.

This thesis is focusing on market value and cost price of a real estate. The difference between the above-mentioned market value and cost price in relation to a specific real estate is emphasized. To regard and evaluate this difference a database of real estates was needed to be established. Building plots in the region of Opava with a planned construction of a detached house were chosen to establish this database. In all cases, the cost price of the structure and the future market value of the building plot with a completed building of the detached house was known. Based on the database, the main impact of each characteristic of the structure and the building plot on the difference in market value and cost price of particular real estates is evaluated in the main part of this thesis. In it’s last part this thesis comes to the application of ascertained conclusions on the problematic of municipalities management with municipal real estates in the most economical effective way.

The aim of the work is to design Fire station with a gym in Olomouc. Diploma thesis has three parts. First from institute of building structures, second from intitute of building services and last part is devoted to modeling and assessment of details of building. Fire station is divided into three parts. Garage for 3 fire trucks, main part and gym with training tower. The main part contains toilets, showers, locker rooms, storage places, offices and facilities for firefighters and office rooms. Structural elements of the building are from reinforced concrete. Infill walls are made from ceramic bloks. Thermal insulation is from mineral wool and cladding of the wall is made of fibre-cement boards. The slab in the main part is made of cast-in-place concrete. Others slabs in the garage and gym are made of prefabricated elements. On the building are desined three types of roofs. Extensive green roof, flat roof with a stabilization layer of river aggregates and roof made of insulating sandwich panels. In the thesis is design conception of artificial lighting, ventilating, heating, cooling, water managment, photovoltaics and management scheme of energy and ecological systems. The work contains project documentation for building permits, which were made in accordance with applicable legal and technical regulations.

Master’s thesis considers about an appraisal productivity of CENTRA, Inc. during years 2006- 2008 on the basis classical and modern metods financial analysis, economic indicators and other coefficients. According to high - wrought audit will created proposal for improvement of company management, so to economy situation will be in years to come on optimum level.

This thesis is aimed on evaluation of the financial situation of a concrete company. In the first part, there is a profile of the company, and a basic performance analysis of internal and external factors which influence the company. The second part of thesis is an explanation of financial analysis, the principles of which are applied. In the third part, data gathered about the company is analysed and compared with a competitor. The final part of the work describes proposals to improve the financial situation of the analysed company.

The diploma thesis is focused on evaluating the performance of the company KOHUT Třinec s.r.o. in period from 1. 4. 2007 to 31. 3. 2011. Evaluation is made by using selected indicators of financial analysis, namely pyramidal decompositions and systems of purposefully selected indicators. The theoretical part contains the definition of basic concepts for understanding the issues examined. Based on financial analysis in the practical section are made possible suggestions to improve the current situation of the company and suggestions to remove the identified problems.

Master‘s thesis deals with pavement management system applied on roads of 2nd and 3rd class in region of Hradec Králové. Its task is to collect failures of pavement, evaluate pavement condition and make plans of pavement maintenance and rehabilitation in variants. One of tasks is also to evaluate attitude of pavement management system in regional level, but also to evaluate the contributions and weaknesses of systematic steps and attitude of access of stakeholders.