This paper targets the analysis of pensionable systems and proposals for their reformation for Czech Republic and Germany. These systems are built up on the same principle - continuous financing. Regardless this facticity my endeavour is to prove and to point out to similar and different characters of these systems. For centuries Germany have played very important role in Czech history. We can say that Germany affected today's present in our republic. This paper tries to show mutual coherence between these two pensionable systems. My analysis accentuates conformity and difference in historical development, contemporary structure of these systems, instituted reforms and political proposals for future development. The first part analyzes basic theory. The second part compares pensionable systems in Czech Republic and in Germany.

This thesis focuses on the convergence project of IASB and FASB with the aim to create a new lease standard. The main goal of this thesis is to point on weakness of existing IAS 17 which is criticized, go through the history of the project development for preparing new standard since 2006 and to find out which changes have been prepared and accepted by IFRS for eliminating critical deficiencies. IASB published two drafts, the final standard has been published on 13 January 2016.

The diploma thesis English Language Textbooks as a Possible Source of Inspiration for Teaching the Czech Language at Secondary Schools deals with the design of lessons for teaching Czech language based on the inspiration of English textbooks. The work is based on theoretical knowledge concerning current trends in Czech language didactics (constructivism and its three-phase PPP model including work with students' preconceptions, development of conscious use of the language system, content reduction and content-focused approach). The fundamental starting point is represented by the communicative goals of language teaching as well as on the integration of the language curriculum and the communicative (and literary) components. The practical part of the thesis comprises suggestions for Czech language lessons based on the inspiration from English textbooks, and its basis is a content analysis of three topics (phrasemes and idioms, grammatical voice of verbs, and means of textual continuity) in Czech and English language textbooks for secondary schools. It also includes a complementary quantitative questionnaire survey on the perception of Czech language textbooks by secondary school students (not focusing on grammar schools). In addition to the content analysis, the proposed lessons reflect both the...

Master’s thesis describes analysis of the financial situation company Brewery Černá Hora Inc. within the years 2003 – 2007 through the chosen indicators of the financial analysis. It diagnose strong and weak sides of the company and propose possible measures, which will lead to improvement of the financial situation for this company in the future.

The main objective of this thesis is to analyze the real and actual state of Laufen CZ, and propose measures. It is an analysis of internal and external environment company. How to cope with the impact of firm financial and economic crisis tell us analysis like SWOT, SLEPT, Quick test, fundamental analysis and Porter five forces.

This thesis applies the methods of financial analysis to the chosen company and proposes recommendations to help eliminate the identified problem areas and mitigate their impact.

This thesis focuses on the evaluation of the financial situation and on the analysis of performance of the selected firm. There are applied methods of finacial analysis and the pyramidal decomposition of economic value added including the identification of value drivers. Companies’ indicators are compared with their branch avarage. The imperative part of this thesis are my proposals and recommendations which can help to remove or reduce the weak parts in the company.

This diploma thesis is focused on suggesting a motivational system for chosen company. First part of the thesis results from theoretical findings concerning the given issue that were processed on the basis of professional literature. The analytical part deals with society itself and analysis of current motivational system on the basis of internal company sources and questionnaire survey. Last part of the thesis contains individual suggestions that should contribute to the improvement of the current state of the motivational system and total employee satisfaction.

At the time of the ongoing global economic crisis, successful management of the company depends on the ability and experience of management and quality of information on which decisions are made. Financial analysis provides a number of methods that allows evaluate the situation in which a company is in order to provide the basis for effective business management. The result is a healthy company with a positive outlook for the future.

The thesis is focused on the evaluation of the financial situation in the business company using various methods and indicators of financial analysis. The practical part is based on the analysis of financial statements of an analysis of absolute indicators, analysis of financial ratios and selected models of systems analysis indicators. In conclusion, on the basis of results of assessment of the financial health of the company and proposed measures to improve the operation of the company in the coming years.