This thesis is focused on the role of management accounting in company management decision making in selected accounting entity. It is divided into three parts The theoretical part clarify the relationship between financial and management accounting and defining them within individual business processes. It also explains the economic structure and describing the cost centers, the costs breakdown from different perspectives, costing system, business planning and budgeting. The last part of theoretical background describes the phases of cost control, determination of deviations and improvement steps. The practical part contains general characteristics of the selected entity, description of the current state of the management information system, economic structure and the classification of profit/cost centers. Furthermore, this section describes the revenues of the company, costing system and types of calculations, budgeting and methods to monitor the costs. The last section, named "Evaluation of proposals and solutions", identifies areas with deficiencies and weaknesses. These areas are based on the theoretical knowledge and the findings made in the practical part and are followed by possible solutions, which would lead to the improvement in particular areas.

The Disertation target is to analyze ČS lower degree manager´s skills, role and functions in subsegment Mass market designated for private clients. This work talks about basic theoretical concepts as manager, it´s roles and functions which used to be required. Firstly, based on theoretical studies, above mentioned concepts and it´s characters were described related to bank sector conditions. It´s focused to define basic manager´s functions and roles, like planning, organising, human resources, leadership and control. In the practical part empiric survey was realised and it´s results were presented using graphs and charts together with recommended changes leading to improve current situation in the company.

The diploma thesis Economic analysis of selected towns considers the economic status of the cities of Teplice and Most in the 2010 when 2014 period. The first, theoretical, part focuses on the legal framework and the background of the field of municipalities, especially the system, budget and its structure, financial analysis, inspection and audit. The practical part analyzes the budgetary income and expenditure within its structure, closing account as well. The thesis includes also the questionnaires aiming to find out how the citizens see the financial and economic management of their city. The third part of the diploma thesis places several recommendations, opinions and summaries for the economic status improvement.

Code of Ethics in Public Administration, which takes into account the daily exercise of fundamental ethical principles in public administration, should be moral regulation governing professional personal approach to public administration addressees. It can not be at the level of sanctions enforceable regulation, which applies to public administrators. Rather, it should be the norm every institution containing socially acceptable ethical principles reflecting the basic principles of good governance that would permanently stabilize desirable responsible professional approach executors of public administration within the defined legislation. Thus, the aim of the code of ethics, which should be in every institution open to the public in paper or electronic form, should be sustained to ensure the basic requirements among the participants of the public administration. Basic principles of ethical principles, supplemented by observations of the authors cited in the thesis could help a number of public institutions in developing their own code of ethics and social responsibility for formulating its practical observance.

In today's hyper-competitive market environment is put great emphasis on managing man-agerial skills and the personality of the manager himself at all management levels. In order to set in such a market-based environment, the need to constantly prepare managers to new and unfamiliar situations in the course of their practice may encounter. Accordingly, there was also this thesis, which aims to inspire managers in one such venture, for which, thanks to its field of business, knowledge and application of effective managerial skills determi-nant of success. The theoretical part deals with the principles of management, personality of manager, the advantages and disadvantages of each type personalities in leading positions in business management and also analyzes problems of management skills. The practical part is focused on the identification, analysis and evaluation of managerial skills in both line and middle managers working with the network of franchise outlets "Bernard pub". In the next step, based on the evaluation, are made recommendations which are designed to improve the level of managerial skills of executives.

This thesis deals with the issue of food labelling, which is a topic that touches each of us. This topic is very broad and even when it is no longer effective amendment to the act on food no. 139/2014, it is very difficult for consumers in all the laws of the Czech Republic and EU regulations to navigate. The content of this theses does not and cannot be the task of this issue is completely clarified, but it aims to orientate in the basic law on foodstuffs no. 110/1997 Coll. amended by act no. 139/2014 and some other decrees and relevant regulations of the EC that directly affect food labelling. The practical part examines consumers' knowledge about food labeling, their interest in the information provided on labels and on compliance labeling frozen fish.

This thesis was focused on mapping the situation of the milk quality control systems in the Czech Republic (European Union) and the assessment of problems of milk quality control from the point of view of realization but also of consumer protection from products that are harmful to health. The theoretical part focused on control systems in agricultural companies intended for milk production, in the process of milk collection and in dairies. The second part focused on the evaluation of information obtained from a questionnaire survey of dairy farmers, dairies and milk consumers.

The Czech Environmental Inspectorate (CEI, Inspectorate), a body established by the Ministry of the Environment and led by a director, is divided into directorates, ten regional inspectorates and two branches. The objective of this thesis is to provide an overview of the activity carried out by the CEI according to Act No. 59/2006 Coll., about Prevention of Serious Incidents, as amended (hereafter Act). The CEI has been conducting this activity in cooperation with district offices and integrated inspectorates. Among the main activities of the CEI, according to the aforementioned Act, belong processing and discussing the proposal of a year?s inspection plan, organising inspections, creating the final inspection report, inspecting compliance with provisions of the Act by the operator and in case of identifying failures in fulfilling these obligations, prescribing corrective measures or a penalty. The selected methodology assessed the current status through available materials, in particular valid legislation, annual reports, internal regulations of the CEI and Ministry of the Environment. The practical part is based on the theoretic findings and a survey among the CEI experts engaged in this area. The survey was divided into two individual parts. The first part focuses on finding out expert opinions. The other part is made of a test of experts? knowledge. The area of valid legislation focused on its complexity, division of competencies between integrated inspectorates, the frequency of inspections and levels of penalties. Based on the available results there is satisfaction with complexity of legislation; however, it was pointed out that there is occasional duplicity of competencies of individual integrated inspectorates. The frequency of inspections and the levels of penalties stipulated by law were viewed very positively. Another examined area was cooperation with other integrated inspectorates and district offices during joined-up inspections. The area was assessed by all approached CEI experts as absolutely without any issues. Another assessed item was cooperation with the appeal body, i.e. Ministry of the Environment. In this area there is discontentment for the reason of the appeal body cancelling or reducing penalties. Cancelling penalties occurs for the reason of process errors when conduction inspections or disunity in interpreting the valid legislation. The area of personnel support was assessed as sufficient with a note that with respect to the drop in the number of employees as part of cost efficiencies, there would be a lack of employees. In case of inspectors working under the Department of Water Protection, there were two solutions defined: either leaving the existing status or including this area under the Department of Waste Management where integrated prevention also sits at the moment. The last reviewed area is training of new inspectors and developing the current ones. The area of training new inspectors was assessed as insufficient, in particular its practical part. Therefore, the only possible solution is to amend the methodical instruction to train new employees and include more practical preparation. Another point was developing the current insp ectors. Furthermore, it was suggested to introduce regular re-examining of inspectors, approximately once in two years and always when legislation changes. The last examined area was to assess the knowledge level of experts of prevention of serious incidents. The test contained 15 questions and only ten experts participated in it. The average score of errors was one error per one expert. This result can be perceived as very good and it can be said that knowledge is on a very good level. In conclusion, it is necessary to add that the CEI operates in the examined area as a body of prevention and therefore its activity in this area plays a vital role in the fight to prevent serious incidents from occurring.

Aberdeen Angus (originated in Scotland) is the second most common beef breed in the Czech Republic due to its resistance to adverse climatic events, modesty, earliness, ease of calving, low birth weight of calves and good maternal instincts of cows. The main economic indicator of suckler cows rearing is the number of born and weaned calves. Production of twins is possible way to improve these indicators. The aim of this thesis was to compare the growth potential of twins of Aberdeen Angus beef breed with individuals who were born as singletons. The work is focused on comparing the weight at birth, in 120 and 210 days of age. Most twins in the population of Aberdeen Angus breed reared in the Czech Republic in 2009-2013 was born in 2012 - 9.44 % (270 pcs.), the least in 2013 - 6.67 % (184 pcs.). The incidence of twins by birth order increased from 1 to 3 birth order (78, resp. 130, resp. 131 pcs.) as further increasing order resulted into decline of twin's incidence. The difference in weight between twins and singletons at birth was 5.81 kg, in 120 days 28.32 kg and 37.32 kg 210 days (P 0.001). Differences within twins by sex were for bulls and heifers statistically significant (P 0.001). The relationship between weight at birth and calving ease was also investigated - in the case of twins relationship was not statistically significant (P> 0.05). The lowest mortality rate of twins was in 2013 - 8.70 % (16 pcs.), the highest mortality rate was in 2012 36.67 % (99 pcs.). Most twins were born in 2011 (179 pcs.), whereas least twins were born in 2010 (160 pcs.).

Spelt (Triticum spelt L.) is commonly processed to wholegrain flour, especially in organic quality. Even this type of flour does not usually contain husks which are removed before milling. This thesis aims to evaluate a possibility of utilizing whole grains including husks in the bakery industry and its effect on the quality from the nutritional as well as technological point of view. Quality control analyses were conducted in 17 samples. These included whole meal flour of common wheat, whole meal flour of spelt without husks, white flour of spelt with husks, white flour of common wheat and white flour of spelt. Remaining samples were made of soft four and coarse meal mixed in various proportions. The alpha and omega for the quality of bread and other bakery products is the quality of ingredients, especially the flour. Therefore, it was necessary to determine quality values and conduct corresponding analyses (Zeleny sedimentation test, falling number, wet gluten content, protein content, etc.). All samples were also subject to measuring rheological characteristics of dough using Mixolab II. In whole grain meals, in which there is the highest risk of mycotoxin contamination, incidence of such contamination was surveyed using the ROSA Mycotoxin Strips method. In the end, the bakery test was conducted with selected 11 samples after which the volume of the baked products was evaluated. This was followed by sensory evaluation by respondents following a presented questionnaire. The bakery experiment showed that it is possible to use spelt grains with husks, but this was reflected in the sensory test by the respondents. They preferred products which are more common and they did not positively evaluate the new taste and texture.