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Research and development is one of the key factors for a long-term balanced economic growth, and therefore it is in the interest of individual countries to support it. The thesis discovers that the main tax instrument for promoting research and development in the Czech Republic is a tax deductible item. The paper finds out that businesses are not currently tax motivated to implement research and development using public universities. Therefore, an adaption in the tax deductible item to motivate businesses for such cooperation is designed. Furthermore, the thesis verifies that the amount of patent applications turned in to Industrial Property Office by public universities, or businesses depends on the volume of expenditure on research and development used in these sectors.

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This diploma work is focus on the bad debts management and bad debts prosecution in the company operating in fast moving consumer goods business segment. In the work there are mentioned the accounting and tax aspects related to bad debts and their correct performance with the allignment of corporate income tax legislation and provision law. The specialised literature and the basic tax and accountacy principles, which are described in the theoretical part of the work, were studied for this work. These principles are applied on the practical cases which are designed to cover all typical problems from bad debts area including correct accounting and tax solution. The tax legislative requests for bad debts are arranged to clear scheme that can cover decision steps in particular phases of bad debts. Based on the practical cases and studies of the bad debts management in the company were recommended steps which can lead to simplification of bad debts evidence, to correct creation of tax provisions and to use the cession of bad debts which have not been already used.

Master´s thesis proposes a Directives for Creation and Billing od Adjusting Items in Mikita Fashion s. r. o. company. Indispensable is amount of assets in company and that is account of adjusting entry important part. The Directives for Creation and Billing od Adjusting Items consolidate rules their account in company.

The dissertation analyses the current state of costs calculations and particular function of these calculations in estimating the product prices in the chosen company, which is Spojené kartáčovny, a. s. in Pelhřimov. The conclusion presents several recommendations which if applied would specify the cost calculations for manufacturing.

The aim of this thesis is to analyze the process of reorganization under the US laws and accounting standards. The first chapter contains legislation, description of the parties and their role during the insolvency proceedings. It covers the role of the debtor, creditors, creditors' committee, insolvency trustee and insolvency court throughout the insolvency proceedings. The second part focuses on accounting under US GAAP based primarily on the ASC 852, which describes in detail the cases and items that are treated differently during the reorganization. The third part includes legal and accounting analysis of the American paper company NewPage Holdings Inc., which successfully emerged from bancruptcy in 2012.

The thesis deals with accouting rectyfiing items in the comapany DK Open Co. and their influence to the profit. In the thesis is analyzed the fax and accouting rectyfiing items. It is described the system of accounting and creation accounting and tax rectyfiing items. The accounting system and the register of accouting items has been analyzed and proposed the improvements. Major improvement is the internal guidelines for creating rectyfiing items.

The diploma thesis focuses on impact of construction position and its impact on price of off-road transport. One of the main aims of the thesis is to assess influence of location of construction on its price and cost. Furthermore, the work aims at creating optimal procedure for processing information obtained from the budget. The diploma thesis is divided into two parts. In the theoretical part are described themes related to the given topic and in the practical part the obtained data are analyzed and subsequently processed

This Diploma's thesis is focused in problems on application of the deductible item for support research and development in the Czech Republic. This work is devided into the two main parts. Theoretical one defines aspects of the income tax, support of the research and development in the Czech Republic and abroad. Practical chapter is made by two parts. First one makes real example which presents practical application of the deductible item for support research and development with rules of Czech legislation. In second one is created separate methodological procedure of deductible item application for support of the research and development in Czech Republic.