This thesis puts brain to possibilities offered to companies with domicile in the Czech Republic via international tax planning, lawful usage of these possibilities for tax liability optimization and increase of company profits. Major part of the thesis is dedicated to theoretical ways of international tax planning utilization for selected model. Cyprus, Ireland and Netherlands are included among main surveyed countries. There are described ways how can be reduced most effectively the tax liability of selected active and passive incomes.

The main purpose of this thesis is an analysis of selected online stores which focus on selling bathroom products and equipment. The thesis is divided into theoretical and practical part. The theoretical part deals with basic aspects of web eshops in terms of technologies and trends. It is divided into the following parts: graphic design and web site design, visibility on the internet, SEO, communication - information, technical solutions, accessibility and eshop. These individual elements are the basis for creating an evaluation methodology, which will be used to assess selected eshops. The practical part contains its own assessment as a methodology. It evaluated a total of 11 selected eshops, one shop is assessed a detailed audit, it is a shop at www.bathshop.cz. Furthermore, all results are summarized and conclusions drawn from them, and recommendations. The main contribution of this thesis is a comprehensive comparison of selected eshops to eshop ww.bathshop.cz and making recommendations on the basis of the comparison.

The main aim of this thesis is IT support of logistics in sugar refinery Cukrovary a lihovary TTD, a.s. In the first part is an introduction of the company and sugar refinery industry. The goal of second part of thesis was achieved thorough application of optimization methods of Operation research. The third part describes requirements on the new designed system. This system will support transport supervisor in his activities. The aim of this part was achieved thorough application of Unified Process methodic.

The main aim of this thesis is to describe the optimalization and quantification of a capital structure in a company, both theoretically and practically. The first part comprises general understanding of a quite broad theoretical base. Firstly, the capital structure of a company and its individual parts are defined. Further, there is the analysis of the method of calculation of individual types of costs of capital. Major attention is paid to the description and evaluation of the various theories of the optimalization of capital structure. In the end of the theoretical part, the most important determinants of the capital structure are mentioned. The practical part of the thesis emphasis on the detailed analysis of an optimal capital structure of a real firm - Škoda Auto a.s. whereas the major attention is paid to balancing of the proportion of the company's own equity and foreign capital. The final part of the thesis includes calculation of the company's actual costs of capital and there are recommendations of how it could optimize its capital structure.

Scheduling is a practical optimisiation problem which can be solved by means of integer or binary programming methods. This paper focuses on university scheduling, in particular the schedule of the University of Economics in Prague, it is however possible to apply the results to schedules of other universities. We begin with the basics of linear programming, focusing on integer and binary programming as well as selected methods used to solve these problems. We then construct an optimisation model for the schedule of a subset of subjects based on real requirements (data 2009) and we compare the results with the actual schedule of the University of Economics in Prague. In conclusion we discuss some of the assumptions made during model development. The model is then generalised to include the entire set of subjects of the university. For the conversion of the software results into a more legible format, we include two MS Excel macros as part of this paper.

Planning and optimization of TV advertising space in the area of the Czech media market requires a knowledge of features of the problem and systems that are able to suggest the best results from data taken from measurement of TV audience, which is complex and demands special capacity. These results should be obtained (calculated) by using mathematical optimization models. Results depend on the objectives of company. The content of this thesis is to create and implement mathematical models, which serve to solve practical problems about planning advertising space and commercial blocks. The work deals with the characteristics of the television media market, audience measurement, the factors that influence the ratings, as well as an examination of other indicators that are necessary for the planning and optimization of TV advertising. Besides familiarizing the reader with the operations of buying advertising space, this paper`s goal is to demonstrate newly created mathematical models that are applicable to the work of TV channels, media agencies or other companies, which deal with the optimization of the television media market.

The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance with valid tax laws, regulations, decrees.

In recent years, the project management is very popular tool for management of companies and their processes, and this system is utilized in companies of practically any specialisation. In this diploma paper the principles of the project management are applied on a real construction project, which is one of the most common applications. During project preparation, another two disciplines of the operations research are applied on the precarious parts of the project; namely simulation modelling, and optimization via mathematical programming. Simulation modelling allows the analyst to predict behaviour of the modelled real system without the need for any time or costs to be spent on its observation. In this paper the simulation covers the system of vertical transport during execution of the project. Optimization is meant to set such parameters of any model in order for the watched criteria to reach optimal values. In this paper, the optimization is applied on total budget of the project to minimize the total costs.

The diploma thesis focuses on tax evasion in the context of corporate income tax. The first chapter describes the actual tax system in the Czech Republic and introduces the changes that have occurred since 2014. Following chapter describes the structure of the corporate income tax. Shows basic techniques for transforming operating result to the tax base and then adjustment of tax base through tax allowances and deductions. The reader will also read about the tax rates, tax credits and advance tax. The third chapter introduces two important terms: tax optimization and tax evasion. The aim of the fourth chapter is to demonstrate the areas in which taxpayers may tax evasion. These areas are mainly depreciations, reserves, repairs, technical evaluation and others. Text first describes legislative regulations, contains practical illustration for example from judgments of the Supreme Administrative Court. As the fight against tax evasion can not be solved only in one country, it is necessary international cooperation, which is briefly explained in the last chapter. It introduces with present and future plans to combat this illegal activity not only within the European Union but also in other international organizations.

Optimization is used in daily practice with fixed input quantities and assuming constancy of all internal and external factors that may affect the results. But the reality that surrounds us is not so straightforward and clear. It is a complex and variable system. We learn new information about it every moment and it changes and evolves constantly. If the variability is included in the optimization model, it will change from the deterministic to stochastic model. Simulation offers a way how to work with the variability of inputs and the risk that the future development will be different from the assumptions. It uses probability distributions of entering risk factors. The most frequent method is Monte Carlo simulation, which is based on the generation of large amount of scenarios of possible future developments. Crystal Ball was used as simulation software program.