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Formulating a product costing methodology for a commercial bankOosthuysen, Pieter Cornelis 11 1900 (has links)
Financail Accounting / D.Com. (Applied Accountancy)
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Vývoj dávek nemocenského pojištění a jeho vliv na výsledek hospodaření firmy / Development of sickness insurance and its impact on profit companyLIEBLOVÁ, Markéta January 2013 (has links)
The thesis is focused on the development of health insurance benefits under the social security system in the Czech Republic. Aiming to secure people for future social events, which may be predictable (age) or unpredictable (disability, funeral, sickness, widowhood, etc.) and prevent poverty or the worst consequences. This thesis briefly describes the system of social security. More specifically focuses on health insurance, health insurance benefits and their development. It also contains the characteristics of the selected business entity and cost analysis of selected companies of employing workers and their absence from work, which is associated with the payment of sickness benefits. Finally, it presents the identification of direct and indirect costs associated with health insurance benefits and their impact on the profit of the selected business entity. The conclusion describes the effect of the payment of health insurance benefits for profit companies, including negative and positive impacts.
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Mezinárodní účetní standardy pro střední a malé podniky (IFRS pro SME) / International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs)JANOČKOVÁ, Michaela January 2014 (has links)
This thesis deals with International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). The objective of this thesis is analyzing the status of IFRS for SMEs within the legislative context in the Czech republic. The thesis is divided into theoretical and practical part. The theoretical part contains basic information on international accounting harmonization and its development, theoretical bases of IFRS for SME, defines the conditions for recognition, measurement and reporting of assets, liabilities, income and expenses. The next chapter of the theoretical part contains composition of financial statements. The practical part is divided into three chapters. The first chapter contains a comparison of items with the Czech accounting legislation. In the next chapter, the balance sheet of a particular enterprise is converted to the statement of financial position. The last chapter of the practical part of the thesis is devoted to the questionnaire survey. The objective of this survey was to determine, whether companies are informed of the reporting within the IFRS for SME.
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La deducción de los gastos por responsabilidad social vinculados a la prevención de conflictos sociales en la minería a fin de determinar el impuesto a la renta empresarialMogrovejo Chauca, Marcos Piero January 2017 (has links)
La presente investigación tiene como objetivo el análisis al controversial tema de las consideraciones tributarias de los gastos por responsabilidad social empresarial que realizan las empresas mineras en el Perú, buscando la aprobación de la deducibilidad de estos desembolsos para efectos del Impuesto a la Renta, con la finalidad de evitar conflictos sociales y mantener su fuente de productiva. Asimismo, se busca establecer una solución jurídica para conseguir el beneficio conjunto y sostenible de todos los actores involucrados.
La metodología empleada en este trabajo, contempla la investigación doctrinaria de diversos autores, para definir un concepto integrado de Responsabilidad social, la revisión de fuentes oficiales del Estado sobre la situación económica de la industria minera para observar la urgencia de implementar una solución eficiente al problema, y el análisis normativo y jurisprudencial a nivel administrativo como judicial para observar las consideraciones institucionales respecto a los mencionados desembolsos realizado por las empresas extractivas en el Perú.
Las principales conclusiones fueron las siguientes: primero, la Responsabilidad social empresarial supera el compromiso altruista por el bienestar social y ambiental, siendo un importante instrumento de inversión para mantener la fuente productora y así asegurar el desarrollo de la industria; segundo, existe una clara deficiencia normativa que regule la deducción de los gastos por responsabilidad social, provocando una incertidumbre sobre el tratamiento tributario correspondiente; y tercero, en la exigua jurisprudencia vigente se ha reconocido que existe vinculación entre estos gastos y el mantenimiento de la fuente productora, configurándose así la causalidad de estos gastos considerándose deducibles para efectos tributarios, pues previenen, atenúan y eliminan potenciales escenarios negativos en el entorno social que atentarían contra el mantenimiento de la fuente productiva asegurando los objetivo económicos de la empresa.
The objective of the present investigation is to analyze the controversial issue of tax considerations of the expenses for corporate social responsibility carried out by mining companies in Peru, seeking the approval of the deductibility of these disbursements for Income Tax purposes, with the Purpose of avoiding social conflicts and maintaining their productive source. It also seeks to establish a legal solution to achieve the joint and sustainable benefit of all actors involved.
The methodology used in this work, includes the doctrinal research of various authors, to define an integrated concept of social responsibility, the review of official sources of the State on the economic situation of the mining industry to observe the urgency of implementing an efficient solution to the problem , And normative and jurisprudential analysis at the administrative as well as judicial level to observe the institutional considerations regarding the aforementioned disbursements made by extractive companies in Peru.
The main conclusions were: first, Corporate Social Responsibility exceeds the altruistic commitment to social and environmental welfare, being an important investment instrument to maintain the production source and thus ensure the development of the industry; Second, there is a clear regulatory deficiency that regulates the deduction of social responsibility expenses, causing uncertainty about the corresponding tax treatment; And third, in the limited jurisprudence in force, it has been recognized that there is a link between these expenses and the maintenance of the source of production, thus configuring the causality of these expenses considered as deductible for tax purposes, since they prevent, attenuate and eliminate potential negative scenarios in the environment Which would jeopardize the maintenance of the productive source, ensuring the economic objectives of the company.
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Analýza zabezpečování veřejných služeb na municipální úrovni / The Analysis of Public Services Provision on Municipal LevelFATRDLOVÁ, Marie January 2008 (has links)
This master thesis deals with analysis of providing of public services at the municipal level. Thesis is evaluated on the basis of information gathered in 10 municipalities from which 7 are situated in the Jihočeský kraj region and 3 are situated in the Vysočina region. Since the law not specifies strict variant of providing the services, municipalities may choose the most suitable alternative. Data were gathered in the period from the year 2001 to 2006. Five chosen services were the object of the analysis. The services were: Municipal solid waste disposal, public green foliage maintenance, local communications maintenance, streetlight maintenance and funeral services. The results of thesis are the ways of providing examined services by municipalities and whether there are possibilities to raise the effectiveness of providing these services.
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Vliv zdanění na růst spotřebních výdajů domácností / The Taxation Impact on Consumption Spending of HouseholdsPOLÁNKOVÁ, Luďka January 2009 (has links)
The diploma paper treat of problems tax strokes upon consumer´s expenses of selected earnings groups of household. Opening section is dedicated to historical development of consumer taxes in segmentation whereon value added tax and particular consumer´s taxes, which are below analyse in theorist part together with determination of living and subsistence level and presentation of receipts and expenditures condition of citizen Czech Republic in selected interval including detailed analysis of consumer´s expenses of selected household representatives. The practical part includes comparing of taxes impact upon consumer´s expense quite three receipts group of household, within them is separately given the progressive of value added tax and particular consumer´s taxes, whose sum determine total charge of consumer´s expense each household from consumer´s taxes. The goal of diploma work is assessment the strokes of consumer´s taxes upon selected earnings groups of household leading to generalization of achieved results.
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Výsledek hospodaření fyzických osob - účetnictví vs. daňová evidence / income from operations of natural person - accounting vs. tax evidenceVrbová, Tereza January 2008 (has links)
The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences income from operations different in the accounting and tax evidence. The diploma work is finished with short example, which brings near the problem.
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Komparativní analýza financování VVŠ: problematika koeficientu ekonomické náročnosti / Comparative analysis of the funding of public universities: the issue of the coefficients of economic difficultyPinkeová, Jana January 2014 (has links)
The main purpose of this thesis is the comparative analysis of the funding of public universities with the focus on the issues of the coefficients of economic difficulty. At the beginning of the thesis the education is provided in universities set into the Czech educational system. Furthermore the thesis is targeted on the history of the Czech higher education and its development since its founding and establishing to the present status. In the theoretical part the basic concepts of funding and financing public universities and the history of the coefficient of economic difficulty, which is compared from different perspectives in the analytical part, are explained. The aim of this thesis is the comparison of the values of the coefficients of economic difficulty in selected public universities, while taking into account the development of the share of personal and non-capital costs in the main function, the number of students and the number of academic staff. The target of this thesis is the comparison of the values of the coefficients of economic difficulty in selected public universities taking into account the development of the share of personal and non-capital costs in the core business, the number of students and academic staff. The result is a proposed amendment to the values of these coefficients and the level of the amount of funding provided to public universities in the Czech Republic.
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Vliv náhrad škod při správě daní na administrativní náklady / The influence of compensations for damages occurring during tax administrative procedure on administrative expensesDivišová, Tereza January 2011 (has links)
This diploma thesis deals with compensation for damages occurring during tax administrative procedure due to maladministration or unlawful decisions. The main aim of this thesis was to disclose influence of compensations for damages and administrative expenses of compensation procedure to the state's budget. Thesis concerns legal frame of compensations for damages, the first part of the compensation procedure which is held by the Ministry of Finance of the Czech Republic, specifically analysis of number of submitted applications for compensation, extent of acknowledged compensations and the most frequent reasons for acknowledgement of compensation. Further thesis deals with court proceedings and recourse against civil servants, which are eligible of causing damages. Significant part of thesis focuses to the estimation of administrative expenses spent in connection with compensation procedure and compares these expenses in years 2010 and 2011 considering the change in organization of state administration since 1. 1. 2011.
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Optimalizace daňové povinnosti právnické osoby / Optimizing tax liability of a legal entityVápeník, Jan January 2012 (has links)
The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.
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