The diploma work is focused on a store layout optimization and the related areas. The work is divided into four parts where the first three parts described the theoretical thesis. The first chapter is about the marketing theory -- a customer's behavioral rules in a retail store and a correct store layout. The second chapter is based on the logistics theory and describes the methods of a range of goods categorization according to the different views. The third chapter is focused on the operations research theory and the assignment problem's models. The last chapter describes in detail a real example workflow -- the store layout optimization for Linde Gas Company. The objective is identification of the lucrative areas in the stores, the sold range of goods analysis and the creation of the store layout which will respect a customer's behavioral rules and which will also promote the sales of the selected goods.

The diploma thesis describes in the first part the process of calculation of corporate income tax basis from the accounting profit and subsequently the calculation of corporate income tax according to the actual valid legislation in Czech republic. In second part the diploma thesis discusses the tax optimalization perfomed by companies which is actually significant problem for lots of states. On the concrete examples are described possible ways of tax optimalization related to both small and middle size enterprises and holding companies operated globally.

The aim of the thesis is to introduce revenue management as complex managerial approach to hotel's revenue optimization with the case of Accor company. And, based on results of company's Prague's hotels analysis, suggest more effective revenue optimization solutions. To achieve this, the first chapter brings out theoretical knowledge of revenue management, its development, different approaches and tools of revenue optimization. Second chapter brings an insight to Accor company profile. The importance of revenue management for the company and practical cases of revenue optimization tools usage is content of third chapter. The purpose of the last chapter is to identify weaknesses of current revenue management tools application in five hotels of the company in Prague and to suggest steps leading to improved contribution of revenue management tools to revenue optimization. Most of them could bring higher revenue and profit contribution in a short term. Suggested steps are limited by knowledge and experience of the author. They are solely addressed to company's Prague's hotels. Deeper analysis could reveal other weaknesses. To eliminate them, coordinated action of Accor's headquarters is needed. Elimination of these imperfections would lead to improved performance of Accor's Prague's hotels as well.

The purpose of this thesis is to propose an optimal organizational structure of Správa železniční dopravní cesty (Railway Infrastructure Administration), Czech state organization. Since its establishment in 1993, this organization as well as its predecessor Czech Railways, state organization, have gone through changes in organizational structure more often than other state organizations and companies in the Czech Republic. The thesis is divided into three parts: introduction, theoretical and practical part. First part introduces organization and its organizational structure I focus on. In the theoretical part I describe an approach to creation and optimization of organizational structure with emphasis on business processes. In practical part I analyze development and current state of organizational structure. Based on this analysis I propose an optimization of organizational structure.

The Master's Thesis is focused on optimization of inbound logistics of Toyota Peugeot Citroën Automobile. The aim of the Master's Thesis is analysis of current status of logistics in TPCA and detailed observation and research of logistic processes and routes with emphasis on the planning system. Factors affecting the decision making during logistics planning and process of information searching were identified with special attention for milk-routes. First chapter describes development of logistics a specifics of logistics in automotive industry. Following chapter analyse current status of logistics, types of logistic routes a system of the planning. Third chapter propose options for logistics planning optimization with help of improved information source obtaining, study the suitability of used logistics routes and test possibilities of utilization of commercial software. Last chapter of thesis is comparing logistics of TPCA and Škoda Auto.

The main goal of this diploma thesis is to provide advice and recommendations to increase the effectiveness of Business Intelligence using Oracle database. More specifically, the focus of the thesis is the optimization of ETL processes and objects in a data warehouse. Tests to compare different optimization techniques are performed to meet the defined goal. These tests are based on common tasks solved in data warehouses on daily basis. Tests are also supported by publications of leading authors in Oracle environment. The second goal of this work is the implementation of appropriate optimization techniques to real ETL pro-cess in order to increase its effectiveness. Performance changes are compared and measured using metrics defined for the ETL process and requirements from client. Optimization techniques presented for main objectives are used to achieve the second objective. Contri-bution of the thesis is to show the most important optimization techniques and tips that every developer should know and be able to use effectively. Another added value is au-thor's practical experiences in real data warehouse environment.

The work focuses on the application of process management in government through the mapping of process of providing subsidies for social services and optimization of this process. For this purpose the first part explains the terms of process management, process and process modeling that are for better follow-up with real practices put into the context of quality management, which is officially adopted by the public administration. This is the subject of the second part, which connects terms defined at the beginning with the real experience, thereby facilitating the adoption of theoretical approaches as realistically feasible and "nonlaboratory". The last part deals with analysis of the attained data and the actual modeling of process and proposals for its optimization.

The diploma thesis focuses on the topic of the future regulatory regime of the insurance and reinsurance market of the European Union called Solvency II. Currently the most discussed issue without a final structure is an extensive set of legislative and technical changes not only in the area of solvency treatment. Primarily, the work focuses on the standard formula calculation of capital requirements that reflect the solvency position of companies on the market. The first part deals with the theoretical description of the calculating methods of the required capital levels under current and future rules on the basis of available official documents. Further the general overview of the Solvency II is presented, a more detailed description of the valuation techniques of balance sheet items for the purposes of Solvency II, dealing with company's own funds and possible ways to optimize the asset portfolio are also included. Some theoretical descriptions of computational procedures applied on a fictitious life insurance company are presented in the second, more practical part of the diploma thesis.

Off-shoring is a wide-spread instrument for strategic management of companies. According to OECD, 60% of global trade is carried out among subsidiaries of multinational companies. This thesis describes possibilities and methods of using off-shoring which are supported by examples of real companies. The thesis does not deal with off-shoring in the form of production transfer to another state, but with off-shoring in the form of earmarking certain activities, such as purchasing, sale, financing, intellectual property, which are the ways to real cost reduction by means of tax optimisation. Tax savings can thus be used for reducing direct production costs in situations when the production cannot be transferred or when investment costs of such transfer would be too high. It can be also used for off-shoring the production activity.

The diploma thesis "Analysis of company's capital structure and its optimization options" explores the choice of financial resources of the company. The aim is to summarize the main theories of capital structure optimization and present empirical studies on the factors that affect the choice of structure. Then practice the idea of optimizing the capital structure on chosen company. The practical part deals firstly with the recent development of the capital structure in the industry in which selected company operates. Followed by analysis of the cost of capital of the company itself. The analysis of the capital structure showed that companies in the Czech Republic in the NACE 28 during the years 2003 to 2012 increased the use of equity. Companies rarely finance their needs by long-term debt, more used is short-term debt. The cost of capital calculations of chosen company showed that the model of average cost of capital corresponds to the theory of MM II. Recommendations for the company's increase debt to achieve lower cost of capital.