Global ETD Search

21	Dopad zákona o obchodních korporacích do účetnictví a podnikových financí / Impact on Business Corporations Act in accounting and corporate finance EIBLOVÁ, Pavla January 2015 (has links) The main goal of this contribution is to assess the impact of changes in legislation in 2014 to accounting and corporate finance of business corporations. Partial objective are then create a draft chart of accounts, exemplars (which point out effect of a change in accounting legislation) and analysis of selected charters of two types of business corporations (joint-stock company, limited liability company) represented by each of five specific companies. Yet another objective is to quantification of the estimated cost to amend the charters / social contracts / incorporation documents.
22	Vklady do společnosti z hlediska účetního a daňového / Contribution in the company in terms of accounting and tax PAULUSOVÁ, Miluše January 2013 (has links) The aim of this thesis is to analyze current legislature regarding property deposits in terms of taxation and accountancy. The first part of this thesis (Chapters 1 - 4) gives general information regarding commercial companies, company capital, various types of deposits and their valuation. The next chapter concentrates on tax obligations that may arise due to deposits into companies - real estate transfer tax, income tax, value added tax. The sixth chapter describes the problem of accounting for contributions, including practical examples. Chapters 7 -9 list proposed and already approved changes in the statutory tax on the transfer of real estate. Great attention is paid to the legislature of companies' exemption from real estate transfer tax (in cases when given conditions are met) which has been in effect since 1993 and which will expire 31st December 2014 (or 2013). Based on data from the Tax Office for the South Bohemian Region, Territorial offices in Český Krumlov from the years 2000 - 2011 and from the data of the Ministry of Finance of the Czech Republic, it was estimated how repealed exemption may be reflected in the annual revenue of the state budget. In conclusion, the paper outlines the conditions for further development and the impact of new legislation on companies and their associates.
23	Analýza účetního řešení vybraných vnitrostátních fúzí obchodních korporací / Analysis of Accounting Solution of Selected National Mergers of Business Corporations Tomanová, Tereza January 2017 (has links) This diploma thesis is focused on mergers of business corporations carried out in the Czech Republic in 2015. The number of carried out mergers reached 466 according to the analysis performed in this thesis. The theoretical chapters deal with Czech business, accounting and tax law regulation of mergers. The core of 5th chapter of this thesis consists of analysis of all carried out mergers and it is supplemented by the evaluation of transactions carried out between 2010 and 2015, which proves the increasing trend in the number of mergers. Second practical chapter analyses the accounting solution of each merger on the sample of national mergers of 2015.
24	A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United Kingdom Ssennyonjo, Peter 07 1900 (has links) This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives. / Taxation / M. Phil. (Accounting Sciences) Smalll businesses Micro-businesses Small Business Corporations Tax incentives Small business tax incentives Income Tax Act Turnover tax Income Tax Assessment Act of Australia Income Tax Act of India Progressive rate of taxation 343.68041 Small business -- Taxation -- Australia Small business -- Taxation -- India Tax incentives -- South Africa Tax incentives -- Australia Tax incentives -- India Tax incentives -- United Kingdom
25	Postavení člena představenstva akciové společnosti po rekodifikaci / The legal status of a board of directors’ member in a joint stock company after the recodification Košařová, Dita January 2014 (has links) New legal regulation of the private law contained in the New Civil Code and the Business Corporations Act has brought plenty of changes also in the status of a board of directors' member in a joint stock company. Both codes have brought new terminology, new institutes and clarification of the rules known from the legal regulation before the recodification. On one hand there is certain loosening in the decision making of statutory bodies of business corporations, on the other hand there is tightening of sanctions for cases of failure. This diploma thesis introduces major institutes of legal regulation related to the status of a board of directors' member and provides a basic comparison with the legal regulation before the recodification.
26	A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United Kingdom Ssennyonjo, Peter 07 1900 (has links) This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives. / College of Accounting Sciences / M. Phil. (Accounting Sciences) Small businesses Micro-businesses Small business corporations Tax incentives Small business tax incentives Income Tax Act Turnover tax Income tax Assessment Act of Australia Income Tax Act of India Progressive rate of taxation 343.5248068 Taxation -- Law and legislation -- India Tax incentives -- South Africa Small businesses -- South Africa

Page generated in 0.1203 seconds