This diploma thesis deals with the issue of financial derivatives, their reporting, classification, accounting point of view and use on the example of a particular entity. The theoretical part summarizes the general theoretical knowledge about the given issue. The main goal of this thesis is to evaluate possibilities of using financial derivatives from the accounting and financial perspective of company named Schäfer Sudex s.r.o. This enterprise produces food containers made of stainless steel. The analysis of receivables and payables shows that the enterprise should ensure against the possible decline in value of foreign receivables as result of exchange rate variability. This thesis presents suggestions for securing receivables. Based on results, recommended solutions were created. Company should secure value of their receivables by using forward. Based at conservative exchange rate development, profit would be 4 mil CZK. But at aggressive change, earnings would exceed 18,7 mil CZK.

Nowadays there are a lot of negative impacts on health. Doing exercises is one way how to be protected. In winter, skiing seems to be the best choice for its versatility. It is possible to include the skiing training course for primary school into Czech valid curriculum. The questionnaires were sent into the elementary schools in the district of Strakonice. Returned ones were analyzed and a situation on running the skiing training courses within primary schools was mapped.

The Diploma thesis is focused on evaluation and innovation of a mentor course. Based on the analysis of 11 educational programmes in certificated courses we found out that the courses are not unified. We chose one of the analysed mentor courses called ``Supervisor of clinical practice`` at the Faculty of Health Care Studies of the University of West Bohemia in Pilsen. The main goals of our research were: 1. to find out the opinions of the mentor course gradutes on the course, 2. to identify possible shortcomings of the courses for clinical practice mentors, 3. to suggest innovation of the current courses. The empiric part of the Diploma thesis was worked on a quantitative research technique to find information required. The data collected through semi-structured interviews were formed into casuistries and subsequently categorised in the tables. Respondents praised the length, the number of participants and the overall structure of their course but they considered the practical part of the course to be insufficient in the extent and the lack of experienced clinical mentors. So a draft proposal of the course was prepared. Our research found some shortcomings of the courses and resulted into a course innovation. The analysis used by the Ministry of Health should help unify educational programmes of mentor courses.

The theme of my thesis is focused on downhill skiing which together with cross country skiing is the most important activity of winter tourist season. The downhill skiing has got a long tradition in the Czech Republic and there are a large number of ski resorts. One of the most important regions of downhill skiing in the Czech Republic is Krušné Hory. The development of tourism in the Krušné hory is very specific compared to other Czech mountains. After 1948, some parts of the territory inaccessible, as it was a border zone and in the following years they were destroyed by coal mining. The thesis analyzes the changes that were caused over many years in the Krušné Hory. This thesis is focused on the last ten years. The second part of the questionnaire survey shows the potential of the Krušné hory which is used by the schools in Ústí nad Labem. The main aim of the questionnaire was to find out where the schools from Ústí nad Labem organize their ski courses and what are the main priorities for the selection of the locality.

This thesis concerns audio courses as the means of teaching of foreign languages. In the theoretical part, it deals with historical context of language audio courses. By way of describing the development of teaching methods (grammar-translation method, direct method and audio-lingual method in particular), it presents main principles of audio courses. Due to the main target group of language audio courses in general and also the audio course of Czech for foreigners that was created as a project to this thesis, it also deals with A1 language level according to the Common European Framework of Reference for Languages. In the practical part, it concerns with analysis of three audio courses - the Berlitz's Češkij jazyk: bazovyj kurs, the Pimsleur's Speak and Read Essential Czech and the new project audio course. The last mentioned audio course was pretested and the results are provided in form of case studies. Key words audio course, audiolingual method, Berlitz, Czech for foreigners, Pimsleur, direct method

The aim of thesis is to propose specifications of workshop named Profesní navigace, co se životem na prahu dospělosti?, which is organized at the Faculty of Management of University of Economics (FM VŠE) in Jindřichův Hradec. The seminar is aimed at helping students, who are looking for answers to their questions, which are connected with their entry into adulthood. Trained tutors, authors of course, help them with using the method of process-oriented work. In the theoretical part I am writing about personality development and about methods, which are using to conduct these courses. In the practical part I am applying acquired knowledge into concrete recommendations for further development this workshop.

This final work is aimed at the concept of relationship between exchange rate and interest rate differential. The introductory part briefly describes exchange rate as a macro-economical parameter, which can be seen in many different systems of exchange rate. Next part consists of theoretical principles of uncovered interest parity and the dynamics of this process and also the process of international Fisher effect. In the analysis part the relation between interest rate and exchange rate is explored in various conditions of exchange rate arrangements in the countries of Denmark, Norway, Sweden and Slovakia. The uncovered interest parity is valued by graphic analysis made by calculation of the theoretical rate based on uncovered interest parity and the off-set index rate. International Fisher effect is tested on the graph of change in exchange rate depending on the interest rate differential. The graphic analysis is followed by the analysis of linear regression. Afterwards with the use of VAR model we find not only the dependence of exchange rate on interest rate differential but also whether the interest rate differential is dependent on exchange rate or not.

The diploma thesis deals with the main risks of dangerous goods transportation and ways of their minimization. The thesis devotes a new form of internal training of SCHENKER's employees about regulations concerning dangerous goods transportation as the way to enhance their security.

This thesis focuses on the development of exchange rate policy in the Czech Republic and its effect on the balance of trade. The first part considers the exchange rate and its regimes, balance of trade and factors that determine them. The most of the exchange rate theories is not valid in the Czech Republic, it is caused by the fact that the development of the exchange rate is influenced by all the factors together. In my thesis there I concerned with the exchange rate compensatory mechanism in more detail. The relation between the exchange rate and the balance of trade is in the case of small open economy like the Czech Republic evident, but the exchange rate is not always the determined factor that affects the final height of Czech exports or imports. These facts are confirmed in the second part of this thesis that analyses the development of exchange rate policy in the Czech Republic during the period 1993-2008.

This paper deals with the management of foreign exchange risk and focuses on ŠKODA JS a.s. Its aim is to evaluate the process of risk managing in the company, assuming that foreign exchange risk has a substantial impact on business. The analysis itself is based on interpretation of foreign exchange position, forecasts of both exchange rate and expected losses, explicit hedge strategy and details of financial derivatives used for hedging.