The thesis deals with the issue of transfer from tax record to accounting, all based on a real business subject, Mr. Roman Tobisch. The theoretical part of the thesis introduces and specifies the issue of various business record keeping systems, valuation method analyses and assets and debts record keeping. Units of accounts and accounting principles and rules are specified here. The end of the theoretical part states the reasons for transition and specifies general transition principles. Tax and accounting procedures are analysed. The chapter titled Own Solution elaborates on individual stages of transition based on the analyses of data provided by the entrepreneur. A method utilising data bridge (created on the basis of carried out assets and debts inventory taking) has been used. The chapter titled Tax Incidence quantifies the tax implications of transfer from tax record to keeping accountancy as regards referable and deductible items. It presents comparison of tax base as calculated on the basis of tax record and on the basis of double-entry accounting. Subsequently, I specify the tax implications of the records keeping method change based on the obtained data and I present possible solution options, out of which I suggest the option which is ideal for the particular entrepreneur.

The main topic of this thesis is an optimization of chosen manufacturing process using the application of selected method. The theoretical part describes in detail components and issues that are related to the chosen Kaizen-method, whose implementation in the manufacturing process can have by proper grasp a significant impact on objectives achieving. Use of methods that bring manufacturing companies great potential for streamlining and optimization of manufacturing processes is nowadays essential for preserving the competitiveness. In the practical part the first analysis of the current selected process was made. In this analysis several serious deficiencies was found. It was subsequently suggested an optimal solution, that uses the selected method. For proposed solution were simultaneously necessary investment defined, without which no process can be changed. After consultation with the management of the company was this change approved and it was subsequently successfully applyed in the production process.

This deals with possibilities of optimisation finger joint construction timber production line in Stora Enso WP HV s.r.o. in Ždírec nad Doubravou. The thesis was based on Stora Enso requirements which were found earlier and the thesis suggest solutions of these problems. The solutions of problems were designed in three areas. In first there was solved profit from buying better sorted timber in relation between price of timber and yield of the timber. The next interest was continuity between two main operations, cutting and joint milling. These two operations are in close relation and there was identified conditions for formation downtimes. The method for avoiding downtimes was based on decreasing quantity of cuts. The last of thesis was about possibility to use automatic grading machine for classifying wood defects. For automatic grading machine was designed placement in or out of production line and its opportunities.

As part of the thesis named Proposal educational project for environmental education at secondary school was elaborated the theme Water as an essential part of life on Earth. The work is divided into two parts - theoretical and practical. The aim of theoretical part is to define the concept of the project, comparison of historical and contemporary conception of educational project, a description of teaching methods with a focus on teaching with the aid of projects and also on the positives, or risks of teaching with using educational project. An integral part of the theoretical part of the thesis is also description of the role of the teacher in the classroom with the aid of educational projects. For processing the theoretical part are used professional literatures and Internet sources. As methods for processing the theoretical part were used the analysis, comparison and synthesis. In the practical part of the thesis is the aim of the proposal educational project focusing on the theme of water. The part of the practical part is elaborated methodology of work with the created educational project and samples worksheets that will be used as part of an educational project. As a method in practical part of the thesis was used an analysis of school documents. A conclusion together with recommendations for teaching practice will be formulated based on results.

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