The ecological value and the value of ecosystem services of the former military area in Čtyři Dvory in České Budějovice was evaluated in this thesis. The expert method of BVM (?Biotope Valuation Method?) and the Replacement Cost method (cost of technological alternative to ecosystem function) according to Seják et al. (2003, 2010) were applied. Four ecosystem services were evaluated: climatic service (evapotranspiration), little water cycle, oxygen production, and the support of biodiversity. For comparison, the sale price of the area and the ?recreation? value calculated by the contingent valuation (CV) method were also evaluated. The estimated sale price was 837 million CZK, which was by twelve-times higher than the ecological value estimated by the BVM method. Most of the area (57 %) was formed by the biotop XK4 ? pioneer shrub vegetation of atropogenic noncultivated areas with 13 points per m2. The most valuable biotop was V2.2 ? periodic waters with 44 points per m2, which formed 1.5 % of the examined area. The estimated value of ecosystem services was 1 372 millions CZK per year. The realization of all the planned construction projects on the examined area would lead to the depression of the ecological value according to the BVM method by 19.5 millions CZK and the depression of the value of the formerly mentioned four ecosystem services by 459 millions CZK.

The topic of this master thesis is to compare benefits from the building society account with the mortgage loan. The whole comparison will be done according to the new legislative. The aim of this study is to find whether it is more profitable to invest into your property with the mortgage or the building society account. For this collation eight different companies are approached. Four of them are building societies and four are banks. The experts from those companies were given three examples with different height of LTV from different applicants with different purposes. Those experts also assessed which indicators applicants should consider. According to these recommendations clients have ordered indicators by their assumed importance. Finally offers were evaluated by TOPSIS method and ordered by its advantageousness.

The objective of the project is to build up a method of analysis used both in Czech and French (Czecho-French) entreprises, using financial and cost price analyses. While the financial analysis is nearly the same in both countries, the uusing of cost price analysis differs. In the Czech republic the most used one is Full costing, in France Actiity based Costs as the more correct and exact one.

This diploma thesis deals with the preparation of consolidated financial statements in accordance with the US GAAP. It briefly describes the development of the US GAAP and organizations working with the FASB. Afterward, it mentions the US GAAP and the IFRS key standards concerned with the consolidated financial statements. For appropriate recognition of the investment, it is necessary to determine conditions under which the entity controls another entity. This thesis focuses on full consolidation method and equity method. For better understanding of the area, practical examples are included. This thesis aims to define the general principles and rules applicable to the preparation of consolidated financial statements in accordance with the US GAAP and also to compare specific areas to the IFRS.

This thesis demonstrates comparison of methods PERT and Critical Chain on the practical project of the development of golf course Liščí louky. In terms of the project the owners of the company GOLF Šumava s.r.o. will make a decision between two feasible alternates of the project. The thesis presents the comparison by methods PERT and Critical Chain by using software MS Project. The recommendation of the final alternate of the project for the owners was made not only on the basis of time and cost analysis but also on the basis of SWOT analyse.

This thesis is concerned with the use of some optimization methods in harness racing. In the first part of the thesis, both critical path method and critical chain method of the project management are applied to horse racing projects. Then a comparison is made in order to choose a suitable method under various conditions. As a result, we can suggest improvements in horse racing organization. In order to determine optimal number of racing days, races and other aspects within a season, an optimization model is created in the second part of the thesis. Minimization of cost or maximization of number of starts can be chosen as an objective function. Various constraints are considered.

This thesis deals with the optimization of distribution of products to consumers based on a real case study of a particular company from Opava. For this purpose, a mathematical optimization model is used to illustrate the vehicle routing problem. The study will also offer an explanation on the relevancy of heuristic methods, mainly with respect to their application in solving real life situations analogous to the one surveyed. On the basis of chosen heuristic methods (i.e. the nearest neighbour algorithm and the savings algorithm) and having taken into account the restricting conditions of the company, four algorithms were designed. These four algorithms are programmed in Visual Basic for Applications MS Excel 2007. They are aimed at solving the real problems with the distribution of ordered products that the particular company must deal with. The thesis compares the results provided by an employee of this company, and the results presented by the designed algorithms.

The aim of the diploma thesis is to estimate the market value of a Czech software and consulting company as of 1. 1. 2011. The thesis comprises financial analysis, strategic analysis, value generators analysis and forecast, financial plan and the final valuation based on discounted cash flow method (DCF), supported by market approach method (industry multiples).

This diploma thesis deals with the preparation of consolidated financial statements in accordance with UK GAAP rules after the reform, with effect from 1 January 2015. The subject of investigation is primarily a process of preparation of consolidated financial statements in the UK, especially the full consolidation method and the equity method. The fundamental standard upon which this work is based is FRS 102. The work should also, on the practical examples, compare the process of preparation of consolidated financial statements in accordance with UK GAAP and IFRS, since one of the main objectives of the reform of 2015 ws the progress in the implementation process to IFRS. To assess whether this objective is successfully implemented, the work also includes comparisons with previous UK GAAP standards, particularly FRS 2 and FRS 6. The results show that although the reform of the UK Accounting standards should be based ont he principles of IFRS, final form does not correspond to this aim. In the process of preparation of consolidated financial statements, there had been almost no progress and there are still many different approaches.

This thesis deals with the capital acquisitions and their presentation in financial statements. First of all the general description of capital acquisitions is mentioned, including schematic illustrations of different kinds of capital acquisitions. Then general approaches to business combinations are mentioned together with the concepts of consolidated financial statements. Subsequent chapters are dedicated to the regulation of capital acqusitions and their presentation in financial statemenst according both the Czech law and International Financial Reporting Standards. Then an example of how to prepare the consolidated statement of financial position is demonstrated. In the last part a little research was done concerning usage of International Financial Reporting Standars when preparing the consolidated financial statements in Czech Republic.