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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
61

Analýza problémů spojených s aplikací DPH u Obchodní akademie a Hotelové školy v Turnově / Analysis of impacts of VAT application at Business Academy and Hotel Management College

Lednejová, Iva January 2006 (has links)
The aim of the diploma thesis is to analyse the impact of new legislation regarding value added tax on Business Academy and Hotel Management College. This secondary school fulfilled the criteria stated in the VAT Act and has to apply the VAT on its products and services. The thesis focuses on differences at application of VAT at major and minor activity of the school which might influence its activities.
62

Pohledávky v účetnictví / Receivables in the Accounting

Světlík, Radim January 2009 (has links)
The main objective of this theses is to provide a comprehensive view of the issue of receivables creation, evidence, securing and eventual debt recovery and about the way of its recording in accounting. The theses is divided into five chapters which focus on the receivables definition itself, the way of their recording in the accountancy, their securing, on debts after due date and on creation of bad debt allowance.
63

Analýza financování sociálních služeb v příspěvkových a neziskových organizacích / Analysis of the social services financing in allowance and non-profit organization

Adamcová, Eva January 2009 (has links)
This diploma thesis is concerned with Social economy and Non-profit sector and further is focused on one of their key areas which presents providing of social services in Czech Republic. No matter they are providing by government through allowence organizations or the action is entrusted to non-profit organizations. The key issue is how the non-profit sector in the Czech Republic is approaching diffenrent sources of financing both from public and private sources. The goal of this paper is the description of Social economy in general level which is used as teoretical base for the definition of advantages and disadvantages of provided social services by different type of organizations. This thesis can be used for gaining primary orientation in the subject and can assist in founding of the organizations. Final part of the thesis includes summary of the gained informations from relevant literature, empirical examination and from interviews with experts working for the organizations and describe advantages and disadvantages of social services provided by different kind of organizations.
64

Vývoj využití odpočtů a slev na dani z příjmů fyzických osob ve státech EU od 90. let minulého století / The development of using income tax deductions and tax credits in European Union countries since the nineties of 20th century

Pokorná, Alžběta January 2011 (has links)
Diploma thesis deals with subject of income tax allowances in European Union countries and its development since the nineties of 20th century. The main aim is to analyse trend in tax allowances transition from tax deductions to the systems, where tax credits prevail. The thesis also analyses the impact of standard tax allowances to the tax liability of average taxpayer. The impact of tax allowances is influenced by economic advancement, economic crisis and mainly by the way, how the tax system and system of social care is set. Most often the comprehensive income tax system with progressive tax rate schedule and flat tax system are being compared. In conclusion, the thesis is going to confirm or refute the persistence of the trend in prevailing tax credits in systems of tax allowances.
65

Odlišnosti auditu podnikatelských subjektů a přezkumu hospodaření příspěvkových organizací / Dissimilarities audit of business entities and economic review of state allowance organization

Kefurtová, Michaela January 2011 (has links)
The goal of this thesis is explanation the differences between audit and economic review. This thesis explains the basic concepts relating to audit and economic review. It also discusses the regulation of audit and review, not only czech but also international standards. At the same time also engaged in the audit process and its differences from the economic review. The practical part of the thesis focuses on the audit Ltd. company and economic review a state allowance organization. Finally of thesis is focused on the analysis of risk factors for both entities and evaluate the results of audit or review.
66

Daňové aspekty investičních pobídek / Tax aspects of investment incentives

Králová, Simona January 2013 (has links)
The subject of this work is the system of investment incentives in the Czech Republic and it focuses on income tax allowances. Based on an analysis of the investment incentives law, income tax law, practical experience of the taxpayers and tax specialists, treatment of the matter by the Ministry of Finance of the Czech Republic or the Ministry of Industry and Trade of the Czech Republic and case law, the aim of this work is to identify problematic areas of the individual regulations and thus provide guidance to the taxpayers on reducing the risk of loss of an investment incentive in the form of income tax allowance. This work is divided into two parts. The first part characterises investment incentives and their development. It discusses the investment incentives law and focuses on investment incentives in the form of income tax allowances. The second part of this work incorporates a practical application of the regulations and case law. In conclusion, the problematic areas of the individual regulations are pointed out and explained.
67

Kreativní účetnictví - motivy, nástroje, praxe / Creative accounting - motivation, instruments, practice

Procházka, Jan January 2011 (has links)
The thesis deals with the motives and instruments that can be used by corporate management to adjust the accounting within the law resulting in creative accounting. There are given possible examples of accounting in practice for the various options according to Czech accounting legislation and IFRS and in some cases indicated view of the problem within U.S.GAAP. The thesis describes reasons which lead corporate management to creative accounting, there are further analyzed groups that should oversee the accounting or have an impact on the creation of laws that restrict creative accounting or vice versa support. The thesis also describes the importance and influence of information, methods of their extraction and their use not only for creative accounting. It also discusses consolidation, which can be used by management to adjust corporate statements in order to enhance the image of the company. The work concludes with a chapter focusing on banking sector where is shown that a large number of banks there are not doing so well as their annual reports show.
68

Pohledávky z účetního a daňového hlediska / Financial and tax aspects of receivables

Zajícová, Markéta January 2013 (has links)
The thesis is dedicated to the issue of receivables. The thesis explains the reasons of creation of receivables and legal context. The accounting part of the thesis deals with accounting practices along with their demonstration on concrete examples. Tax section examines the receivables in terms of income tax and value added tax. The practical part analyzes overdue receivables of eight companies.
69

Posouzení dopadů využívání zemního plynu obohaceného vodíkem / Impact assessment of the use of hydrogen-enriched natural gas

Galík, Tomáš January 2021 (has links)
The Master’s thesis reviews the topic of hydrogen in within European and Czech energy industry. Hydrogen’s usage in gas industry, heating industry and power engineering may play a significant role in meeting European Union’s ambitious goals aiming to reduce emission production. This work identifies specifications of technologies used to produce, transport, and use of hydrogen and their impact on today’s energy systems and safety. The technical, economic, and political context is emphasized. The technical part covers the topic of injecting hydrogen into natural gas and it’s impact on physico-chemical properties of gas. The work analyses concentrations of 0, 5, 10, 15, 20 and 25 molar percent of hydrogen in real composition of natural gas measured on a handover point of transition system. Furthermore, calculations for these mixtures have been done to determine a change in characteristics of a heat exchanger. The results show, that with higher concentrations of hydrogen, the power of heat exchanger rises, while the power of a burner decreases due to lower calorific value of gas mixture. The last chapter follows up on a economical analysis of fuel and emission allowance costs for above-mentioned concentrations of hydrogen in gas mixture. Specific values of combined cycle gas plant Počerady from year 2019 were used for calculations. The results show, that in all of the three considered scenarios of emission allowance price predictions, replacing hydrogen with natural gas did not have a positive economic impact.
70

Aplikace finanční kontroly v příspěvkové organizaci / Application of the financial control in the allowance organization

Konopáčová, Soňa January 2007 (has links)
This Master’s thesis explains the meaning of internal directives and financial control of the public administration. It includes the proposal of internal directive, where the situation of financial control in the specific allowance organization is solved. It also includes the control records and documents for application of financial control in the allowance organization.

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