This thesis is focused on the problems of book depreciation and tax depreciation and their influence on the trading income. The aim is to carry out the analysis of tax depreciation and book depreciation, find out the possibilities of tax savings and evaluate the influence of tax depreciation and book depreciation on the trading income. The differences in reporting on the long-term assets according to the International Financial Reporting Standards as well as Czech legislation depend considerably on the selection of accounting methods made individually by each accounting entity. The theoretical part defines long-term assets, their acquisition, evaluation, book depreciation and tax depreciation, as well as income tax assessment base calculation procedure information about deferred taxed. The practical part characterizes a particular company. Five possible variants of depreciation were applied to the selected type of assets of the company. The accounting entity is obliged to account deferred tax. Consequently the influence of the amount of tax depreciation and book depreciations on the accounting the deferred tax has been demonstrated.

In the first theoretic part the tax system of Czech Republic is specified and then individual taxes are described in detail. As the basic target of this diploma work is presentation of taxes in company accounting, next part is based on accounting of taxes and its tax effects into base of income tax. Then the practical part presents tax system in particular company. For this reason small agricultural company called EPIGON A located in Českobudějovicko was chosen. All tax duties of company EPIGON A in 2008 were described and calculated in the diploma work. Next actual changes in tax and accounting legislation were analyzed with its impacts into accounting of particular company and also impacts into base of income tax. Legislation on taxes and accounting has many exceptions for agricultural companies. This diploma work pays attention to these specialties and exceptions as well.

My work is focused on the area of long-term asset, especially on its accounting in various accounting software and on the advantage and disadvantage, which are adherent to several these software. The theoretical part contains a description of long-term asset from the accounting and tax view. The theoretical part is focused on the description of an assessing, an acquisition, a depreciation, valutation and on the discard too. Foundation for this section was mainly from recommended and other technical literature. After reading up of this sources I have quite clearly staked out particular terms and differencies between them. The second part of my work is a practical section, that comes out of knowledge from the theoretical part. My work is there at full lenght focused on the particular accountig software and ways of proccessing long-term asset evidence in that. These programmes are Money S3 and Stereo Ježek. Between them there are diametrical differences even on the first sight, because both of them use another operation system. In analysis of accountig in programme Stereo Ježek I have come out from knowledge picked up during my studies at the Commercial academy of České Budějovice. But not only my experience, I also used experince of the teachers on that school, who come into the contact with this software every day. Students works there in this software for a one year. The second accounting system is Money S3. In analysis of it, I used my experience from the study on the South Bohemian Univerzity of České Budějovice. The other important, practical experience with this software I have gained from an accountant in one of the acconting company in České Budějovice. Finally there is comparison of advantages and disadvantages of those chosen software, that clearly shows that Money S3 is more modern and more complex. Money S3 is made for accounting in small and medium companies. On the other hand it is neccesary to say, that programme Stereo Ježek fully satisfies the needs of most of acconting entities, because Stereo Ježek has only particular problem, which are not so important for acconting in it. For exmple it is not so well-aranged costum help is provided not easy costum survey. Both of accounting softwares are nevertheless full-valued, and competitive in comparison with other products in our market.

Au cours des 30 dernières années, il s'est produit un accroissement important de la demande et de la mise à disposition des transports aériens. Alors que l'on reconnaît, d'une manière générale, l'importance fondamentale de ce mode de transport pour les sociétés et les économies modernes, il retient de plus en plus l'attention de la classe politique par les effets secondaires néfastes qu'il engendre. En effet, les transports aériens sont aussi sources d'externalités environnementales négatives, en particulier la pollution sonore, qu'il convient d'évaluer pour pouvoir mettre en place des politiques correctives (taxes, compensation, etc.).Dans ce contexte, la dépréciation des valeurs immobilières ainsi que le risque de ségrégation sociale susceptible d'être causé par le bruit des avions tiennent un rôle croissant dans les réflexions, qui figurent parmi les préoccupations majeures avec les questions relatives à la santé des riverains. Depuis plusieurs années, de nombreuses études ont été menées dans ces domaines, à l'étranger. Cependant, à ce jour, en France, lesétudes sont encore rarissimes. Cette thèse a donc pour objet de: a) analyser et mesurer les impacts des plateformes aéroportuaires sur les valeurs immobilières et identifier les variables influentes (bruit des avions, distance à l'aéroport, etc.), b) analyser l'éventuelle situation d'inégalité sociale face à l'exposition au bruit des avions ; c) fournir un outil opérationnel et pérenne d'aide à la décision par la création d'un observatoire.Pour atteindre ces objectifs, une méthodologie pluridisciplinaire combinant compétences économiques (méthode des prix hédoniques) et géographique (SIG) a été développée. La principale originalité de cette thèse réside dans sa démarche comparative au niveau national, mettant en exergue les spécificités des différents territoires étudiés. Les territoires d'investigation couvrent toutes les communes situées dans ou à proximité immédiate des zones de bruit (plan d'exposition au bruit ou PEB) de chaque aéroport concerné. Les aéroports étudiés concernent aussi bien les aéroports parisiens (à savoir : Paris Charles-de-Gaulle et Paris-Orly), ainsi que ceux de provinces (Lyon Saint-Exupéry et Toulouse- Blagnac). / Over the past 30 years, there has been a significant increase in the air transportation demand and supply. While the fundamental importance of this mode of transport, for modern societies and economies, are generally recognized, it attracts increasing attention from the political class, because of the negative side effects to which it leads. Indeed, air transports cause also negative environmental externalities, in particular noise pollution, which should be evaluated in order to implement corrective policies (taxes, compensation, etc.).In this context, the depreciation of property values and the risk of social segregation caused by aircraft noise have a growing role in the discussions, which are among the major concerns with the health issues of local residents. For several years now, many studies have been conducted in these areas, abroad. Currently, however, studies are still rare in France.Therefore, this thesis aims to: a) analyze and measure the impact of airport platforms on property values and identify the influential variables (aircraft noise, distance to the airport, etc.), analyze possible social inequality in relation to exposure to aircraft noise, c) provide an operational and sustainable decision support tool by setting up an observatory.To address these objectives, a multidisciplinary methodology combining economic (hedonic price method) and geographic (GIS) expertise has been developed. The main originality of this thesis lies in its comparative approach on a national level, highlighting the specificities of the different territories studied. The territories studied cover all communes located in or close to the noise zones (noise exposure map “Plan d'Exposition au Bruit (PEB)”) of each airport concerned. The airports studied concern both Paris airports (Paris- CDG and Paris-Orly), as well as those of provinces (Lyon Saint-Exupery and Toulouse-Blagnac).

This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim to find out, how the theory determined by Standards is functioned in practice.

The aim of my thesis is the issue concerning tangible and intangibe fixed assets. The topic is processed from the perspective of Czech accounting and tax adjustment. The attention is paid to the characteristic and distribution of fixed assets both from accounting and tax perspective. I deal with valuation, technical assessment, tax and accounting depreciation. I focus on disposals of assets and deferred tax. I explain the difference between accounting and tax reporting of fixed assets by way of practical examples of one business company.

Study analyses the influence of the real exchange rate on the real trade balance between the Czech Republic and Germany, using quarterly data for the period 2000 -- 2014. Previous empirical studies are summarized and their method is used for this analysis. Data are multiplied by consumer price index to achieve real variables and then transformed into natural logarithms. Used variables are trade balance, export, gross domestic products of the Czech Republic and Germany and dummy variables representing economic crisis during the years 2008 -- 2010 and monetary intervention of the Czech National Bank in autumn 2013. All variables were tested for stationarity and were found to be non-stationary, fortunately cointegration among variables was proved. Results failed to prove existence of J-curve concept. Results indicate, that in the short run after depreciation the real trade balance increases, but after that decreases. Economic crisis during the years 2008 -- 2010 led to decrease of the real trade balance. Intervention of the Czech National Bank did not lead in the short run to a decrease of the real trade balance. Granger causality test between the real export, the real trade balance and the real exchange rate did not prove any causal relationships.

This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.

This thesis deals with the issue of real estates in business. It defines the real estate in accordance with the laws and mentions related taxes. Emphasis is placed on accounting and tax impact of various options for acquisition a property, obligations of entrepreneurs arising from operations of real estates and property disposal methods. The text is supplemented by practical examples. The thesis highlights changes in force since 2014, resulting from the new version of the legislation. The last part of the thesis involves an analysis of real estates which are reported by selected companies of the food sector in the Czech Republic.

La presente investigación tiene por objetivo determinar la incidencia del gasto de depreciación en el cálculo del impuesto a la renta y los estados financieros de las empresas del sector construcción, en el distrito de Santiago de Surco, Lima. Por lo cual, esta investigación se ha desarrollado en cinco capítulos, que se detallan a continuación: Capítulo I Marco teórico, se presentan las definiciones básicas del gasto de depreciación, antecedentes, ventajas, dimensiones, incidencia tributaria y financiera según la NIC 16 y la NIC 12; y una revisión del sector construcción y sus antecedentes. Capítulo II Plan de investigación, se expresa la situación de la problemática, el estado de la cuestión, el problema general y específico, la justificación, el objetivo general y específico, la hipótesis general y específica. Capitulo III Metodología de la investigación, aquí se determinan los parámetros de la investigación y los instrumentos a utilizar en la recolección de datos, sabiendo que se tiene definida la población y el tamaño de la muestra para la investigación cualitativa y cuantitativa. Capítulo IV Desarrollo de la investigación, se aplican los instrumentos como la entrevista en profundidad y el cuestionario de preguntas; asimismo, en esta sección se desarrolla el caso práctico. Capítulo V Análisis de resultados, se analizan los resultados de la investigación cualitativa y cuantitativa; tomando como base el resultado de las tablas cruzadas y el CHI cuadrado. Por último, se analiza el caso práctico desde un punto de vista descriptivo. / This study has the aim to define the impact of the depreciation expense on the income tax calculation and financial statements of the construction industry firms located in Santiago de Surco district, in Lima. Therefore, this investigation is composed by five chapters, as explained below: Chapter I: Theoretical framework. This section introduces some basic concepts of the depreciation, such as antecedents, advantages, circumstances and its fiscal and financial effect according to NIC 16 and NIC 12; lastly, the construction industry and its antecedents. Chapter II: Investigation plan, where it is shown the topic itself, the status of the matter, the general issue, the specific issue, the reason, the general aim, the specific aim, the general supposition, the specific supposition, the limitations and factors. Chapter III: Methodology of investigation, defines the parameters to be adopted in the investigation such as the goal, the project and the tools to be used to collect necessary data, given a certain population and demonstration size, in order to run qualitative and quantitative investigations. Chapter IV: Investigation development, where tools such as in-depth interview and survey have been used. In this section, the case has been interpreted from a practical point of view as well. Chapter V: Analysis results, where the results of the qualitative and quantitative investigations have been analyzed, paying attention to the outcome of the crosstabs and the square CHI; lastly, the practical case has been analyzed from a descriptive perspective as well. / Tesis