The thesis which is on the theme {\clqq} The comparing running process of the single entry bookkeeping in the progrmmes ÚČTO and MONEY is concerned with detailed analysis the single entry bookkeeping. The aim of the theoretic part is to describe the administration of the single entry bookkeeping with the direction the prezent legal form and the analysis tax and untax revenues and cost. The practical part includes the process of the single entry bookkeeping in the chosen firm in the programmes ÚČTO and MONEY. The main sense of this part is to compare these two programmes and to describe thein advantages and disadvantages. The single entry bookkeeping of the revenues and cos tis regularized by 7§b numer 586/1992 the law of income tax. This law has to provide the datas to correct statement tax base. The trading income is established as the diference the revenues and cost.

This graduation thesis is dealing with changes in Budgetary allocation of taxes and its effect on economy in autonomous regional units since 1996. In first part I will characterize the competences of municipality, their authorities, possession and budget. Next their revenues, expenditures and changes in budgetary allocation of taxes. In second part I will analyze the structure and development of revenues and expenditures. In chosen municipalities since 1996 till 2008 and the Region of Central Bohemia since 2001 till 2008. In the end I will aim on results of chosen municipalities and region in separate year. The result of this work is review of effects on changes in Budgetary allocation of taxes mainly on tax incomes of municipality and the region and their management.

The main goal of this diploma thesis paper is the comparison of different forms of financing the purchase of passenger cars. The first part describes four main ways of financing used most frequently - financial and operating leases, credit/loans and cash financing from company's own cash resources. One part of the paper deals with tax and legislative changes influencing financing of passenger cars and their development in the past years. The final part of the paper compares financial leasing and credit products by two methods: the net advantage of leasing and the method of discounted costs.

Diploma thesis deals with the issue of choosing the right form of financing in the risk and uncertainty conditions - by bank loan or finance leasing. The leasing principle, contemporary condition of the Czech leasing market and the factors influencing the price of the financial leasing are reviewed at first. Then the attention is transfered to bank loans and their diversification. To finish the theorical data I´m featuring the methods of comparing both forms of financing and defining the risks. The aim of diploma thesis is choosing which of two forms of financing is preferable for the enterprise who wants to buy new goods vehicle for its business.

Oberreiterová, M. The impact implementation of the Directive 2013/34/EU on administrative burden of microenterprises. Diploma thesis. Brno: Mendel University, 2019. Member states were obliged to incorporate the directive into their laws with effect from 1 January 2016 at the latest. The diploma thesis introduces the directive including the development that led to its adoption. The Directive introduced a new categorization of entities, adding a micro category. An important part is also its acceptance in the Czech Republic. The Orbis database is used to select a suitable micro enterprise and quantify the potential impacts. In order to investigate the potential impact on the administrative burden of micro-enterprises in the Czech Republic, accounting alternatives are being examined, namely simple accounting and recording income with the application of flat-rate expenses.

Diploma thesis "Health care expenditures- future prospects and current situation" is focused on three areas linked to health care expenditures in EU and USA. First area, health expenditures financing, is analyzed in first chapter of the thesis. In the chapter, the development of modern health systems from its beginnings to 2014 is described. Second chapter is based on statistical hypothesis testing- paired two-sample t-tests. Firstly, share of health expenditures on GDP in 2000 and 2014 is tested. Secondly, share of public financing on health expenditures in 2000 and 2014 in tested. Third chapter explores influence of demography factors on health care expenditures and tests structure of health care expenditures in 2004 and 2013.

This thesis deals with the comparison of tax reforms during the financial and economic crisis in the old and new EU countries. My main objective is to compare the reforms implemented in individual states during the financial and economic crisis and its impact on the tax quota and tax mix. The first part deals with the causes and development of the financial and economic crisis. In the second chapter is a description of the optimal tax system and history of the tax reforms. The final chapter describes the various changes and reforms in EU countries, the development of their tax quota, tax mix, the government expenditure to GDP ratio, the government debt to GDP ratio and the impact of certain changes to the amount of taxation on labor.

The aim of the thesis is to evaluate the recreational potential of the Orlik dam in the event of a cleanup. The subject of research is the evaluation of recreational use through economic methods for valuing environmental goods and in terms of human factors. Based on the analysis of data collected as part of the verification - if cleaning the Orlik dam will bring greater economic benefits.

The main purpose of this diploma thesis is to provide a general overview of the three types of fixed assets financing -- long-term bank loan, capital lease and operating lease; their general description, definition and typology, mainly from the accounting standpoint of view in appliance with the International Financial Reporting Standards. Close attention is also paid to their comparison and outlining their main qualitative and quantitative benefits and disadvantages. The last part of the thesis includes a case study that implements quantitative comparison of the three types of assets financing and their accounting according to the theoretical material contained in the preceding chapters.

The United Kingdom is imprinted in our historical memory as the birthplace of modern democracy, the rule of law and respect to private ownership. However, this memory reflects deep history of the 19th century rather than the present state of affairs. The English like other developed nations have acquired the policy of state interventions, nationalization of private enterprise for a compensation, fight against the economic cycle in an unprecedented consensus. Many of the contemporaries assess England through the prism of Margaret Thatcher, however, as demonstrated in this work, her right-winged policy proved an exception to the Conservative Party's rule. Historiography ascribes the reasons of the situation especially to the Labour Party. A number of history works limits the causality of the state growth to the onset of the Laborites. It is apparent, however, that the search for the reasons of the state of affairs needs to quest much deeper in history. Despite its name, the Liberal Party is an institution with a long tradition of state-positive thinking. It was the new Radical Liberals who arrived with a "ransom" theory as well as the program of urban socialism, which does not seem to be a symptom of the laissez faire era in the today's regulated world of private waterworks, gas and electric power...