The diploma work deals with development of clusters in South Bohemia. The aim of the work is the analysies of present situation of production creation of clusters in South Bohemia, evaluation of possibilities for the development and inception of new clusters and comparison with the situation in abroad. In the first part of the work the conception of clusters, types and kinds of clusters, support programs etc are characterized . The second part is describes South Bohemia, scientific institutions, supporting institutions and clusters whitch are in a phase of preparation and clusters which already exist. In this part I enquired into pertinence of conditions for the creation of clusters in South Bohemia according to the number of employees and according to the share of added value. Next I asked assistants from small and middle-sized companies about their awareness about clusters and about their possible cooperation in this cluster. South Bohemia has significant branches which have high potential for creating clusters. It results from the coefficient of the localization. These are branches of Fishing and fish farming, Production and main of electricity, gas and water and Agriculture, forestry and hunting. South Bohemia has great presumtions for development of wood industry, paper industry, fishing and agriculture. From the query I found out that small and middle-sized companies do not have much information about clusters. Small and middle-sized companies do not trust the cooperation. No of the correspondent companies wants to establish a cluster or to enter a cluster. South Bohemia has big potential for creation of clusters. In the region there are a lot of bussines institution (universities, research institutes) and many institutions, which should inprove the awareness about clusters (CzechInvest, Economic Chamber, South Bohemian Agency for Support of Innovative Enterprising). These institutions organize conferences, workshops, presentations and expositions. They also help in start of the business, in development, in establishment of clusters and they inform about possible cooperation.

The key topic of enclosed Diploma thesis is the project that was running at the higher level of the elementary school in Prague. The Project itself is supplied by the theoretical part, including description of pedagogic procedures used in the real life, history and finally includes the list of Malá Strana heritage sights used in my project. The final attachment includes my short project summary as well. The main objective of this Thesis is to support realization of art lectures at the elementary school. Diploma thesis doesn{\crq}t feel obligation to cover all issues connected with defined topic, but shows a direction, how to use our historical heritage for lectures at the elementary schools and hope will finally boost public attention in this matter too.

This thesis is focused on small firms in region of Prachatice and analysing their business risks. There is discription of the state of small and medium-sized enterprises and a brief summary of the risks that affect these companies. The thesis describes situation in South Bohemia, particulary Prachatice region and compares particular South Bohemian regions. Aforementioned research uses questionnaires as a main method, both in the form of personal interviews, as well as in electronic form. There is an obvious conclusion from that research, that the companies are well aware of risks and see them as a threat to their future goals they want to achieve. Diversification and risk shifting are most common instruments to avoid or at lest mitigate those dangers. Companies participating in the survey are most concerned about the business and financial risks. On the other hand, industrial risks are not percieved as significant problem. Among other precautions leasing to reduction of risks is mutual and timely communication betweeen company branches, consideration of indicators in general. Each employee should be aware of the risks associated with his work. Enterprises with a elaborate approach to risk are becoming more competitive, stable and more resilient to external negative influences.

This thesis focuses on the development of commercial opportunities and public services in the town of Strakonice. The main aim was to carry out marketing research of people and businesses of the city, leading the interviews with the mayor and city project manager. The last part was a SWOT analysis and then selected the circumstances and opportunities in selected areas of development.

This thesis deals with analysis of revenues and expenditure for selected small municipalities of South Bohemia in 2008. Revenues are divided into tax, non-tax, capital revenues and transfers received. Revenues are analyzed according to type classification of the budget structure. Expenditures are divided into current and capital. They are also analyzed according to type classification and classification by branch of the budget structure as well. Data are process into tables and graphs. The thesis also analyzes the property of municipalities and their indebtedness. Obtained date are compared with those of other municipalities. The aim is to identify and define the specifics of the financing of small municipalities.

The doctoral thesis deals with the cost rationalization in the process of small electric machines production. The rationalization can be done on two different levels: technical and economic. The doctoral thesis is divided into two parts, each focusing on the particular level and describing the production processes in which it is possible to optimize the costs. The main part of the doctor thesis concentrates on the economic side of the problém. It presents and analyses the origin of the costs, their identification and classification.Production costs specification and calculation are analysed. Due to the fact that there are many possibilities of optimal production cost calculations used in the process of small electric machines production, much attention is devoted to possibile calculation methods and calculation formulas.

The aim of this diploma thesis is the valuation of the company Daruma spol. s r.o through determining the threshold values for the seller and buyer in the case that current owners would consider the sale of the company. The valuation date is 31st December 2015. The first part of the diploma thesis is focused on the theoretical information about valuation of small and medium enterprise. The second part is devoted to the valuation as such, the threshold values are calculated and then the potential arbitration value under the terms of the transaction is estimated.

Innovation is a critical factor of the economical development as it is the key source of a competitive advantage and brings an addend value of a concerete company (Zhang, 2O13); Technological innovation could be defined as an endogenous factor responding to economic challenges (McKenzie, 2OO8). Research and development provides innovations, whereas the production of research and development brings externalities. Externalities reduce the private return on investment as such, therefore research and development is an object of public support. Public support can be provided ether by direct or indirect form that includes primarily tax incentives. Small and medium-size enterprises play a key role in the innovation process, however they dispose limited resources for investments to research and development and also for administrative activities connected to tax incentive applications. Thus small and medium-size enterprises are more sensitive to associated administrative tasks. The objective of the thesis was set as follows: to contribute to the existing knowledge in the application of tax incentives and desing an appropriate tool for managerial support of tax incentives reporting in small and medium-size enterprises. This objective has been divided into the following sub-objectives: (1) identify issues related to the application of tax incentives for research and development in terms of small and medium-size enterprises and to compare them with reference research, carried out by Chittenden & Derregia (2O1O); (2) design a system to improve reporting of tax incentives in small and medium-size enterprises. A reference framework was provided to address the objective, the key findings are as follows: precise recognition of research and development activities and associated costs are crucial for an effective implementation of tax incentives (Billings et al., 2OO1); cost allocation in research and development activities is rather a complicated issue (Švejda et al., 2OO7, Godfrey & Hamilton, 2OO5), therefore a comprehensive reporting system shall be provided (Chittenden & Derregia, 2O1O) and these reporting systems should include accounting elements Bhiman (2OO6) and enable project division into phases (Jorgensen 2O1O). In accordance with the recommendation of Chittenden & Derregia (2O1O), Bourgeois and Eisenhardt (1988), Koners and Goffin (2OO7), Workman (1993) Singleton and Straits (2OO5), Morandi (2O11), Yin (2OO3) qualitative research based on structured questionnaires was chosen for exploring the first objective and case study for the second objective. The key findings of qualitative research based on structured questionnaires are: only top management and accountants were involved in the administration of tax incetives. Middle management and researchers were omitted, wherease in reporting of grant projects (realized with the direct support), they were fully involved. The case study research approved that a formalized system of management and reporting of research and development activities supports identification of a research project. Representative of a case company confirm that the formalized system of management and reporting supports decision making process and innovation performance, that corresponds to Bossink (2OO2). The main limitation of the research is the chosen method. The questionnaire survey was conducted in a selected sample of small and medium-size enterprises case study was carried out in a concrere company. The conclusions therefore can not be generalized. Further research can provide a more extensive survey that can be statistically generalize. Other possibity is the evaluation of a social impact as Galal & Wiener (2OO3) also suggest or description of differences in reporting research and development project realized without public support as Lokshin & Mohnen (2O12) recommend.

Tato diplomová práce se zabývá rozdíly, které se objevují ve zdanění fyzických a právnických osob. Konkrétně zaměřuje na porovnání zdanění osoby samostatně výdělečně činné se zdaněním společnosti s ručením omezeným. Porovnávání je zaměřeno především na právní stav před a po reformě veřejných financí od 1.1.2008. Součástí práce je i analýza daňového zatížení podnikatele v letech 2004 ? 2007.

Práce hodnotí význam a smysl vzdělávání v malých a středních podnicích a zaměřuje se na společnost Nakladatelství Dr. Josef Raabe, s. r .o. Zaměřuje na vzdělávání pracovníků v průzkumu trhu a vývoji nových produktů. Součástí práce je dotazníkové šetření, kterého se zúčastnili všichni proškolení zaměstnanci. Na základě poznatků zjištěných z dotazníkového šetření, které odráží názory zaměstnanců, je zhodnocen proces vzdělávání v nakladatelství. Přínosy jsou zhodnoceny z finančního hlediska, z pohledu zákazníků a také z pohledu jednotlivých vedoucích projektu. Součástí hodnocení systému vzdělávání jsou i konkrétní doporučení a náměty pro zlepšení vzdělávacího procesu.