The thesis examines the influence of the tax deduction by reason of granting the donation on the taxpayers' behavior. The examination is working with Household Expenditure Survey (2004, 2005) of Czech Statistical Office and with author's own questionnaire survey (2007). In the first part the regression of demographical and economic characteristics on the amount of donation and its probability is run. There are the internal opinions of informant according to the filled questionnaire described in the second part. The regression was processed using Logit, Probit and Tobit models; the following section consists of frequency analysis.

The purpose of this diploma thesis is to clarify debtors insolvency, impending debtors insolvency and possibilities of solving, especially by selection and analysis of items in accounting statements, which are for debtors insolvency and impending debtors insolvency characteristic. The specification of diversities between insolvency trial and insolvency trial with European international element. Public availability of informations about the insolvency trial in insolvency register.

The diploma thesis is focused on analysis of the banking portfolios quality evolution of the Czech market in observed period from 2004 to 2014. In the first part related regulatory rules and their changes are defined. The rules are listed for the categorization of the receivables due from customers, the creation of allowances, the portfolio concentration and the amount of capital. Next part of the thesis is focused on the analysis of the banking portfolios quality evolution of the whole banking sector. In this part are described factors, which influenced the banking sector in observed time period. In the last chapter the thesis examines quality of banking portfolio of three banks in related areas. For the comparison were used chosen financial ratios.

The diploma thesis is focused on inventories accounting in the company ŽOS Trnava, a. s. Part of the thesis deals with inventories in general, classification, valuation, provisions and disposal of inventories. The thesis describes internal and external audit process, including audit phases. In the practical part of the thesis, the theoretical knowledge is applied to the company. The scope of the diploma thesis is to describe inventories, internal audit and the audit process regarding the inventories, and to apply the theoretical knowledge on the real company.

The thesis aims to assess the impacts of alternative technologies considered an object from the perspective of an investor or contractor. They are sought and assessed the savings in a variety of alternative solutions building structures. Found savings serves investor as an important basis for deciding between different materials or when making a tender for the realization of the construction. The practical part is devoted to assessing the price of material changes and an assessment of the savings when you change the original price of gravel for the price-house.

Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.

The goal of this thesis was to perform the accounts analyses, to analyze the achieved results and to suggest changes to improve the position in a specific accounting unit. The issue concerned the Taconova Production s. r. o. company and its accounting statements within the years 2006 to 2011. The first part of the theory deals with final accounts and describes the accounting entry. The second part of the theory deals with financial analysis and methods, economic indicators and information value. The methodology precedes practical part and it is crucial for understanding the analysis outcomes. It describes particular indicators used in evaluation of the company situation. The practical part of this thesis deals with financial statements and their analysis and subsequently with financial analysis. The financial analysis includes some known and used indicators. The final chapter of the practical part includes results and proposed solutions to improve the position of the company.

The aim of this diploma thesis has been the evaluation of problems of outstandings in term of tax income and their origin and influence on the resulting economic situation of every firm, especially in the connection of payment overdue or outstanding at all. For these reasons I have taken an interest at first in instruments of securing and exacting the outstandings in judicial proceedings. More minutely I have appraised the account advancements about outstandings as well as questions of taxations. Naturally I have taken heed of amortization of debts and creation of correction amounts for them. This diploma thesis can not exhaust the whole cemplexity od the topic, but this one could perhaps be an brief manual for unexperienced, but interested persons in this regard.

Claims represent rights to pay financial amount and they are important part of company´s short-term assets. Due to the height of theri amount and rate of debt collection influence on a supplier´s liquidity, every company should set up a well-arranged management claim system. The most effective protection before an emergence of disputable claims debts is the precaution {--} from screening a comapany´s standing over compiling consequential contracts to using security instruments. However, even if all the precautions were done, and overdue claims appear, it is necessarily to use other instruments and solve the problems of desperate debts minimalization. For this reason I have chosen claim management as the subject of this diploma thesis. The aim of this work is to a give a coherent view of a claim management, including possibilities of their assuring from points of accounting, tax and law. In practical part of my diploma thesis I would like to evaluate a claim management in a selected business comapany and propose improvement in this field.

Control of outstanding is one of the most important activities of financial flow managing. A company should have a lot of working funds to its running and development. However, if company{\crq}s debtors do not pay their accounts, the company will be threatened by problems with its liquidity. For this reason it is necessary not to underestimate outstanding control as is in many companies occurred. First it is necessary to screen companies´ standing and put the accent on terms of contract so that debts will be paid in a term of maturity. However, if disputable or desperate debts will appear (even thought precautions are done), it is required to use all of the possible security instruments, with respect to their effectiveness. In my diploma thesis I would like to evaluate control of outstanding and then I make a proposal of debts control system in the ABCmont company. Integral part of my case study will be a rating of the particular customers´ segment, methods of the emendatory items and possibilities of accountant and taxation solutions.