Auditors play an important role in the reliability of financial statements. Many investors and other financial information users rely on their opinion. During the financial crisis, auditors were critised since they did not warn the markets about financially distressed companies. In our thesis, we examine whether auditors change their behaviour during a financial crisis. Using our collected data for joint stock companies in the Czech Republic, we focus on frequency of modified and going concern opinions, amount of audit and non-audit fees charged by auditors, and audit reporting lag. Our audit fees model showed that there were significantly lower audit fees after the crisis than during the crisis years. The results also suggest that both Big 4 and non-Big 4 auditors increased their frequency of issuing modified opinions (most of which were going concern opinions) during the crisis period. In our logit going concern models for the individual years we observed change of the auditors' behaviour during the crisis years 2008-2010. We have also found out that Big 4 auditors increased their audit reporting lag in 2008 but our overall results suggest that the audit reporting lag was shorter during the crisis.

This thesis describes a business plan in an international environment. The work includes analysis of the international environment which an entrepreneur wants to enter, some risks to handle with, possibilities of entering foreign markets and options for types of a business entity. And the main part of the thesis presents a business plan.

The introduction of user fees and surcharges for medicinal products and foods for special medical purposes is considered to be one of the steps preceding the implementation of health policy reform. As of 1 January 2008, four basic fees were introduced in the Czech healthcare system with the objective of reducing unnecessary demand and misuse of health care. The objective of my Diploma Thesis was to map and evaluate the effects of the introduction of user fees on patients{\crq} number of visits to outpatient specialists. Three main objectives were formulated during my work on this thesis. The first objective was to provide a coherent overview of the issues related to the introduction and use of fees introduced on 1 January 2008 for outpatient specialists. The second objective was to compare patients{\crq} rate of visits to outpatient specialists with the year 2007. The third objective was to evaluate whether the patients{\crq} number of visits to outpatient specialists decreased in relation to age, gender, care provided, and kind of disease. Subsequently, four hypotheses were formulated. Hypothesis 1: The patients{\crq}rate of visits to outpatient specialists decreased compared to the year 2007 as a result of the introduction of user fees. Hypothesis 2: Compared to the year 2007, the introduction of user fees resulted in no considerable decrease in the rate of visits for patients with chronic diseases. Hypothesis 3: The impact of user fees on the rate of visits to outpatient specialists will be comparable for both genders. Hypothesis 4: The introduction of user fees will not result in a prolongation of the interval between the respective visits of patients to outpatient specialists. Quantitative research and method of questioning were used to achieve the goals and verify the hypotheses. The questionnaire technique was used for data collection. The research survey group for the questionnaire comprised physicians with outpatient specialties practicing in South Bohemia, Hradec Králové, Liberec,and Plzeň Regions, Capital City of Prague, Central Bohemia, Ústí and Zlín regions. The final research group comprised 79 specialist physicians with specialties as follows: allergology and clinical immunology, anesthesiology, dermatovenerology, gynecology, surgery, internal medicine, pneumology, ophthalmology, ENT, oncology, orthopedics, neurology, psychiatry, rehabilitation, and urology. The Diploma Thesis met its main objectives, as well as its partial objectives. The second, third, and fourth hypotheses were confirmed. The first hypothesis was not verified successfully in this research. The results of my research suggest that user fees had an impact on patients{\crq} rate of visits to outpatient specialists and can be used for publication in professional journals.

Abstract Understanding and attitudes of the public towards the current Health Care Reform This thesis summarizes the basic facts about the current reform within the Health Care Sector and how it is being perceived by the general public. The theoretical part focuses on the basic information about the development of the Health Care Sector in the Czech Republic and its current reform. The development of the Health Care Sector from the year of 1918 until present is highlighted. At the beginning of the last decade of the 20th century, a new set of laws were passed, which triggered the initial reform of the Czech Health Care Sector. However, a period of passivity regarding subsequent legislation has resulted in the present problems. Further, there is a focus on current Health Care Reform enquiring: why the reform is needed, the nature of its stages and its legislative and non-legislative changes. Only a small part of the reform measures came into force. This included the introduction of regulation fees, the introduction of an `annual safe limit{\crq}, and the pricing and payment for medication. The practical part presents the research findings in relation to the issues mentioned above. The research part of the thesis, carried out using questionnaires, is concerned with the views of the public with respect to current Health Care Reform and investigates whether it has been understood by the public. The research shows that most of the respondents disagree with the reform and think that it is not developing in the right direction. The majority of respondents with this view were found to be within the age group of 60 and over, and within the group of respondents with a basic level or vocational education. Further, the research suggests that the public is not adequately informed about the new Health Care Reform, and therefore demonstrates a lack of understanding of its nature. In addition, the current political climate suggests that the public may lose interest in these issues and will become disengaged with the reform without further consideration.

The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.

The purpose of this work is to summarize and explain the context around the licenses, license agreements and protection of intangible goods, with the main focus on industrial property, in particular, inventions, designs, utility models and trademarks. The first part is about clasiffication of intangible goods and characteristics of industrial property. Next part deals with the protection of intangible goods, particularly from the international point of view, i.e. international conventions and organizations. It also includes comparison of protection in the three major economic centers - Europe, USA and Japan. Next part deals with the license agreement. From the explanation of the concept of a license, through the reasons leading to such relations, to the procedure of negotiating about the license agreement and its content, including a model of patent licensing agreements.

The diploma thesis is focused on customer satisfaction analysis and proposals to increase its level for Provident Financial s.r.o., which has been offering purposeless cash and non-cash loans in the Czech Republic since 1997. The theoretical part describes the issue of marketing research. The practical part is an analysis of the results of a marketing survey conducted on future and existing customers of Provi-dent Financial s.r.o. On the basis of this information, measures are proposed to in-crease customer satisfaction and bring higher sales to the company.

The thesis focuses on comparison of motor vehicles taxation in selected European Union countries. It compares the tax liability of chosen company in the Czech Republic and other countries. Thesis focus on comparison of vehicles operation fees. Diploma thesis recommends a few suggestions to optimize vehicle fleet in chosen company.

Topic of the thesis is the duration of studies at universities in the Czech Republic and the effect of fees for excessive study duration on the duration of studies. It focuses on undergraduate programs at public universities, for which the fees are applicable. Author exploits data from the national student register and data on the amount of fees from most Czech universities to build a regression model. Awareness of students on the fees policy was determined by questionnaire for participants of a widely used admission test (National Comparative Test Scio). It has been found, that at the average, 41% of students extended nominal length of study program before completing it, with highest share observed in humanities. About 10% of students extended the nominal length of study by more than one year. Fees apply to one-fifth of the students, half of them because their unsuccessful studies had been attributed to their actual length of study. The results show that time to degree is only insignificantly related to the potential amount of the fee; only in the case of students of one public university we have found mild relationship and CZK 1,000 fee increase should shorten time to degree by 6 days. Influence on the length of unsuccessful studies is more pronounced and represents 10 to 90 days per CZK 1,000. Low effect...

This thesis deals with money management in municipality Libchavy in years 2005 - 2007. Its theoretical part sums sup the most important pieces of knowledge concerning municipality functioning and money management of municipality. The practical part comprises the analyses of the status of municipality money management in the field of budget receipts and budget expenditures. In terms of previous pieces of knowledge, there are defined proposals for improving money management and contribution of municipality.