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Thesis deals with the accounting and tax environment for business in the Netherlands and seeks to highlight the differences in legislation in comparison with the European trend. The work describe regulation of business and the related accounting and tax legislation. It focuses on group and tries to provide the answer to the question why the Netherlands is regarded as tax haven. There is obvious growing pressure of the European Union, the Netherlands implements IFRS principles to national accounting standards known as DAS. Although some issues still keep the original national treatment. Fiscal adjustments have a distinctive character, the country is an attractive destination in terms of taxation of dividends, interest, royalties and other capital gains.

The objective of this master thesis is to design heating and ventilation systems for a production and storage hall and a contiguous administrative part of the building. The basis of design is in calculation of thermal losses and gains of the building. The objective of design is to reach requisite microclimate for single spaces and operations. System of heating, ventilation and cooling are elaborated in drawing documentation.

The aim of a master thesis is the proposal of the air conditioning system for one floor of offices in the administrative building. Propsal of the air conditioning system is based on the calculated ventilation air, further on thermal looses, thermal gains and then psychrometric calculation for summer and winter operation. Obtained values are the basis of the proposal of the air ducts with ending parts like a diffusers. It also obtains the proposal of the air conditioning unit with design of machina room. The proposal and all calculations are supplemented with drawing documentation and list of items.

The main goal of my work is to set the criteria which have an influence on the profit of the ski resorts. The topic deals with building valuation, public database and data about air temperature. The part of the thesis is about building valuation of two companies that own chosen ski resorts. The valuation is done by the definite valuation regulation, single objects in the way given by the valuation notice. For main influential criteria was needed to get the information about profit and expense, this information was necessary for assessment of the company profit. From this information we can say that gross profit relies on the rent which both companies have to pay for ski lift and lift area. Assessment of criteria is about the location of the ski resorts. The most important criteria are the accommodation capacity and the weather. The accommodation capacity is going together with attendance. Because of the possibility of sleeping over the visitors of the ski resorts, the weather and the air temperature have an influence on the snow quality and this is going together with the length of the skiing season.

This thesis comprehensively analyses photovoltaic power plants on facades both from economic and technical point of view. It also devotes to a broader view upon a photovoltaic power plants regarding their placement, its accessories and legislative. The thesis describes a calculation of energetic gains in details including evaluation of five solar radiation sources in order to assess energetic effectivity of the photovoltaic equipment. Furthermore, the thesis describes a means of determination of photovoltaic revenues which is closely related to its ability to sustain the energetic demand of the building. These calculations are presented in the conclusion of thesis where they are applied to four selected buildings. The thesis also contains a processed graph due to which it is possible to specify optimal size of photovoltaic facade. The size is depending on selected facade cardinal point orientation and also on floor area of the building, which serves to estimate future electricity consumption.

Submitted thesis occupies by heat gains and heat balance of buildings. It includes the most common heats of people, lighting and electrical appliances. A second part deal with design air-conditioning part of Hospital Blansko include ventilation system, heating and cooling.

The main objective of this thesis is the valuation of distribution rights of the company TROJA MOTO s.r.o.. Derivative goal is the specification of an intangible asset (distribution rights), including a comparison of benefits and costs that result from the usage of this right for the company. For the valuation of distribution rights, I apply the valuation method of multi-period excess-earnings, which is suitable for the valuation of specific intangibles. The main part are the strategic and financial analysis, which are important basis for the financial plan. The final chapter includes the calculated value of distribution rights themselves.

The theses is dedicated to the methodology of patent infringement damages calculations in the American and Czech legal environment. The methodology is first defined in terms of the US legal framework. The main focus is devoted to the methods of determining the royalty rate, as the thesis describes the Goergia-Pacific factors analysis and also additional methods recommended by literature are taken into account. Based on the identification of the main differences between the American and Czech damages legislation, it analyzes an applicability of the American framework in the Czech Republic.