The aim is to identify the impact of adopting the euro in the context of selected legislative changes and to analyze the macroeconomic consequences on the national economy, including regional interpretations for South Bohemia in the comparative use of macroeconomic data from Slovakia and region of Banská Bystrica like the economy as close demographically, culturally and economically.

The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.

Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.

The thesis entitled Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015 deals with how, whether and under what conditions the self-employed are less taxed than their colleagues working in full-time employment with a comparable income. The model example points out the income threshold at which individual is better off being self-employed, and when it is more advantageous from the viewpoint of the state to be an independent contractor, not an employee. The models include the self-employed, who are misclassified as well as factors such as different amount of sick leave, lower pensions, lower unemployment benefits caused by lower deductions for social insurance, and other factors that are not immediately obvious but markedly influence the total amount of income and expenses to the state of the individual when working as self-employed or an employee.

This diploma thesis deals with the design of hydraulic cleaning machine of fine screens located in the supply channel of small hydropower plant. The part of this thesis is also the design of hydraulic circuit and strength analysis using finite element method. The thesis also deals with the optimal debris removal. The thesis is attached by drawing documentation of selected parts of the mechanism.

The subject of this diploma thesis is the elaboration of a construction and technological project of production and storage hall SW-MOTECH s.r.o., in which the technical report, coordination of broader transport relations, time and financial plan of the construction, study of the main technological stages, project of building equipment, design of the main construction machines and mechanisms. Further, the thesis contains a technological regulation, a control and test plan and safety requirements for the implementation of reinforced concrete assembled structures. Part of the diploma thesis is also environmental plan and contract for work.

The thesis deals with the technological stage of the rough construction of the annex and the reconstruction of the apartment building on Neumannova Street in Brno-Pisárky. These are earthworks, rough substructure, rough construction, demolition work, and some of the finishing work. The diploma thesis deals with the design of the work process of the works, the design of the machine assemblies, the studies of the implementation of the main technological stages, the preparation of the budget item, the time schedule, the time and the financial plan of the object, the control and testing plan, the material assurance plan and the transport relations. Further, the design of the building facility is processed and a technical report of the building facility is made.

The subject of the diploma thesis is construction-technological project of gross construction for the administrative production building of the complex Lifocolor. The diploma thesis deals with the solution of the transport routes to the building site, site equipment, technological progress of the reinforced concrete skeleton assembly, inspection and testing plan. In addition, it contains a design of a machine assembly, a safety plan, an environmental plan, an item budget, a timetable, a proposal for an access and a parking space.

This diploma thesis deals with constructive technological project of Polymer system centre in Zlín. Main aim of diploma thesis is working out on the rough construction with the point of view of material resources, financial plan and time plan. Thesis contents technical report, technological regulation for monolithic reinforced concrete frame, plan of lifting mechanization, construction site lay out, plan of controls and tests for quality, calculation and work schedule.

This thesis is focused on problem data reconciliation of measurements. The objective of this thesis was reconciled measured value from electric drum dryer to suit exactly to the mathematical model of drying. For solution was used nonlinear data reconciliation with constrained nonlinear optimization. The entire calculation is processed in programme MATLAB and outputs are graphs of reconciled values of measurement on dryer such as inlet and outlet temperature and humidity, differential pressure of exhaust moisture air, weight of laundry, atmospheric pressure and electric supply. Achieved solution can by characterized by an amount of evaporated water. Weight of wet and dry laundry are 27,7 kg a 17,7 kg. The calculated amount of evaporated water from measurements was almost 18,8 kg. With reconciled measurements it was 9,7 kg. Goals of the thesis were found more realistic values.