This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.

The aim of the study was to evaluate long-term state and development of forest regeneration in the area of forest management Deblín (Lesy města Brna, a.s.). Spruce (41,09 %) is the most represented evergreen tree (conifer). Forest management file 45 is that the most represented. 10 years' time period was selected for survey of the state of regeneration (forest management plan 2002 -- 2011). On the basis of the available forest management plan and forest management records the ratio of natural and artificial regeneration in every year was stated - for individual forest management files and whole forest management. Part of the work was also a field survey to assess the forest establishment. On forest management Deblín there were regenerated approximately 222 hectare (7 %) during the years 2002 -- 2011, from that amount 74% was artificial regeneration and 26 % was a share of natural regeneration. Restoring forest area on forest management file 451 is 23 % from which 91 % is artificial regeneration. Natural reproduction wasn't shown on forest management file 017 and forest management file 253. Natural reproduction (59 %) predominates on forest management file 456. On the average 6500 pieces/hectare were planted. Spruce represented only about 29 % and scotch pine about 9 % in artificial regeneration during the years 2002 -- 2011. On the other hand, the planting of oak (about 25 %) and larch (about 14 %) raised. Average costs for regeneration of 1 hectare of forest were 56 306 CZK in the year 2005, 40 347 CZK in the year 2006 and 45 909 CZK per hectare in the year 2007. From the all 20 analysed young forests four weren't evaluated as established after 7 years' time from planting. The limiting factor was the game or unsuitable species composition.

This diploma thesis deals with transferring the risk of a insurance company to another subject. The basic requirement is to homogenize the selected insurance portfolio. The amount of capital required is determined by identifying and quantifying the risk. Adjusted indicator of Economic value added (EVA) determines the optimal ratio of the retention and the risk transferred. There are several factors that can affect the amount of the retained risk. The main objective is to determine the amount of the optimal retention itself and select the appropriate type of reinsurance. The recommendation is based on the current development of expenses on insurance claims.

The thesis deals with practical issues associated with debt recovery in the Czech Republic. Part I focuses on the theoretical background of claims. It identifies the origin, securing recovery, modification and termination of claims as well as an analysis of the most frequent methods used in practice in compliance with the effective legislation. The theoretical issues stated above are applied in the analysis of claims of a specific trading company, here shown under a fictional name, ABC, s.r.o., the objective of which is to specify the advantages and drawbacks of claim administration and the debt recovery process based on the financial figures of the company in the period from 2010 to 2015. The analysis is focused on the development of selected indices in the monitored period as well as the differences which exist between claims from different types of company business. Measures to reduce outstanding overdue debts are proposed upon the established results, the implementation of which should help improve the total financial standing of the stated company.

This diploma thesis deals with the issue of financial derivatives, their reporting, classification, accounting point of view and use on the example of a particular entity. The theoretical part summarizes the general theoretical knowledge about the given issue. The main goal of this thesis is to evaluate possibilities of using financial derivatives from the accounting and financial perspective of company named Schäfer Sudex s.r.o. This enterprise produces food containers made of stainless steel. The analysis of receivables and payables shows that the enterprise should ensure against the possible decline in value of foreign receivables as result of exchange rate variability. This thesis presents suggestions for securing receivables. Based on results, recommended solutions were created. Company should secure value of their receivables by using forward. Based at conservative exchange rate development, profit would be 4 mil CZK. But at aggressive change, earnings would exceed 18,7 mil CZK.

Title: Reinsurance optimization using stochastic programming and risk measures Author: Jan Došel Department: Department of Probability and Mathematical Statistics Supervisor: RNDr. Martin Branda, Ph.D., Department of Probability and Mathe- matical Statistics Abstract: The diploma thesis deals with an application of a stochastic progra- mming in a reinsurance optimization problem in terms of a present regulatory framework of the insurance companies within the European Union, i.e. Solvency II. In this context, the reinsurance does not only transfer a portion of the risk to the reinsurer but also reduces an amout of required capital. The thesis utilizes certain risk measures and their properties, premium principles and non-linear in- teger programming. In the theoretical part, there are basic terms from Solvency II, reinsurance, risk measures and the comonotonicity of random variables descri- bed and the optimization problem itself is derived. The approach is then applied in the practical part on data of Czech Insurers' Bureau using the GAMS software. Finally, a stability of the solution is tested depending on several parameters. Keywords: reinsurance optimization, stochastic programming, Solvency II, risk measures 1

Material flow analysis is a main goal of the thesis. To analyse the flows of a material in a well-defined system under study. The goal is to get a transparent understanding of the material flows, to calculate indicators and to develop strategies and measures for improving the material flow systems. Material Flow Analysis thus is the basis for a material flow management.

The graduation theses at the theme {\clqq} The funding of exercise obligations with selling agriculture technics``. In this graduation these is described areas, which are very important with selling ariculture technics. I theoretical part I deal with the establishment, termination and securing of obligations and further with purchase contracts, leasing, financing and grantes. After that I continue with practical part, in which I describe selected companies, I compare their purchase contracts and I investigate their accordance to business law.

The subject-matter of this thesis is the transfer of a right as security. The thesis is focused mainly on the history of the transfer of a right as security, its regulation in Civil code 2012 and it highlights the fundamental changes compared to its regulation in Civil code 1964. The regulation of the transfer of a right as security underwent considerable changes in Civil code 2012. However, the usage of this instrument in practice, compared to other security instruments, is not so common. The fault is primarily with the insufficient regulation in the Civil code 1964 which has led to extensive discussions on this topic in the past as well as restrictions by the Supreme Court. The main aim of this thesis is to evaluate the benefits of the regulation of the transfer of a right as security in Civil code 2012 as compared to 1964. Introductory chapters are dedicated to general issues of the law of obligations, focusing on changes of the basic terms. Other chapters include historical development of the institute and evaluate the applicability of the existing jurisprudence in light of the Civil code 2012. Following chapters deal with the issues of formal and content requirements for the contract on transfer of a right as security. Next chapters describe the process of realization of the transfer of right...

The growth of the international business offers the chance for companies to enter new markets in order to increase their revenues. The transactions in foreign currencies are influenced by the impacts of the volatility of the exchange rates in the sense that an unfavorable evolution of the exchange rates can result in a considerable loss. The main aim of this thesis is to analyze the process, the strategy and the overall importance of the management of the foreign exchange risk in the context of an international company. The theoretical part introduces foreign exchange rates, three types of the foreign exchange risks and it further focuses on the basic techniques used for measuring the risk and the methods for its management. The practical part focuses not only on the foreign exchange risk management for the company's global level, but also on providing a detailed analysis of the foreign exchange impact on its three subsidiaries.