This thesis focuses on accounting and tax issues of local government, to develop methodologies and guidelines for a practical example in the selected village. Local government unit is introduced at the position of the tax, the recipient of tax revenues, but mainly as an accounting unit. The first part focuses on public administration, local government unit and its economy. Another chapter is devoted to legal regulations and accounting as well as tax matters. The last part is the analysis of budget revenues and expenditures of selected municipalities and way of dealing with procedures for accounting methods and tax issues.

The aim of the thesis is using methods intended to detect and analyse the economic efficiency of investment which the company plans to implement. In the practical part I will introduce selected company where I will focus more to the evaluation of the past and present. I will formulate the financial and strategic analysis, analysis of the external environment SLEPTE and the five forces analysis by Porter. All these analysis will provide data for SWOT analysis completion. In proposals, I will mention the investment plan of the company, describe in detail the characteristics and reasons for the company's decision to implement it. I will calculate the net present value using the discounted capital expenditure and receipts, then further profitability index, payback period and internal rate of return will be calculated.

Diploma thesis topic is cost optimization in a business company. This title means endeavor to modify costs in order to reach better company managing. Firstly, it is necessary to gain theoretical knowledge about field of costs, then it is possible to analyze costs and design suitable solution for a company. The first chapter contains theoretical findings. Second chapter analyses costs and its task is to lay out that fields, which are problematic or hides huge savings potential. The third chapter contains designed procedures which, as a result, should lead to savings in particular fields.

The aim of this thesis is to design maintenance work for a small transport aircraft. This thesis is focused on an overview of the activities, which are carried out in the maintenance of small transport aircraft with a capacity about fifty passengers. The first part of this thesis is conceived as a theoretical part and summarizes the activities used during maintenance - maintenance methods, a typical part failures, diagnostics, network analysis and equations for the calculating of the cost of maintenance. At the beginning are showed the basic characteristics of selected representatives of this category and regulatory requirements on them. The design of maintenance work is in the second half of the thesis. It includes the visualization of the database that could be used for the maintenance of aircraft and which could be subsequently evaluated. This is a general description of the maintenance work, which ca be performed during the pre-flight inspection, re-inspection for repeated flights, preliminary preparation and periodic maintenance.

In this thesis, the main objective is to determine the price of selected construction project during its life cycle and assess operational costs. As a selected object is a family town house built in 1982 as a building type okal. The theoretical part is devoted to professional concepts and detailed information regarding the lifecycle, durability, budget, and wear-related issues. The practical part includes an itemized budget and the actual award of a selected object by using the software on valuation. The resulting values of individual valuation methods are then compared and graphically displayed. Furthermore I judge the actual operating costs incurred during the period.

La presente investigación de tesis pretende analizar el impacto que tienen las deducciones adicionales por gastos en servicios profesionales de médicos y odontólogos, arrendamientos o subarrendamientos de inmuebles y pagos a ESSALUD por trabajadores del hogar, en la determinación del Impuesto a la Renta de cuarta categoría de contribuyentes del distrito de San Isidro en el año 2019, que es el principal objetivo de este trabajo de investigación pues estos tipos de gastos son deducibles hasta un tope de 3 UIT de acuerdo con el Decreto Legislativo N°1258 vigente desde el año 2017. Las cinco secciones que componen este trabajo siguen la línea de investigación estructurada de la siguiente manera: Capítulo I. Marco Teórico, comprende los antecedentes de la investigación, sentará las bases teóricas, definiciones de los conceptos aplicados al tema principal. Capítulo II. Plan de tesis, en el que describimos detalladamente la formulación de hipótesis principales y específicas. Capítulo III. Se hace una explicación extensa sobre la metodología de investigación que se llevará a cabo y se detallan las pautas con las que se determinó el tamaño de la muestra a analizar, cualitativa y cuantitativamente. Capítulo IV. Desarrollo, se evidencia el trabajo de campo realizado tanto con los especialistas, como con la muestra siguiendo a detalle todo lo explicado en el capítulo anterior. Capítulo V. Análisis de resultados, para tener el apoyo de los datos estadísticos se realizaron los procedimientos para validación de hipótesis cuyos resultados se reflejan en las Conclusiones y recomendaciones, que son el producto del trabajo de investigación y las validaciones realizadas. / This thesis research aims to analyze the impact of additional deductions for expenses in professional services of doctors and dentists, leases or subleases of real estate and payments to ESSALUD by domestic workers, in determining the income tax of the fourth category of taxpayers of the San Isidro district in 2019, which is the main objective of this research work since these types of expenses are deductible up to a limit of 3 UIT in accordance with Legislative Decree No. 1258 in force since 2017. The five sections that make up this work follow the line of research structured as follows: Chapter I. Theoretical Framework, includes the background of the research, will lay the theoretical foundations, definitions of the concepts applied to the main topic. Chapter II. Thesis plan, in which we describe in detail the formulation of main and specific hypotheses. Chapter III. An extensive explanation is made about the research methodology that will be carried out and the guidelines with which the size of the sample to be analyzed was determined, qualitatively and quantitatively, are detailed. Chapter IV. Development, the field work carried out both with the specialists and with the sample is evident, following in detail everything explained in the previous chapter. Chapter V. Analysis of results, to have the support of the statistical data, the procedures for the validation of hypotheses were carried out, the results of which are reflected in the Conclusions and recommendations, which are the product of the research work and the validations carried out. / Tesis

El presente trabajo de investigación tiene como finalidad determinar el impacto que genera la eliminación de las categorías 3, 4 y 5 del NRUS en la determinación del impuesto a la renta en las empresas del sector panificación del Distrito de San Juan de Miraflores 2019. En ese sentido, este trabajo se encuentra estructurado en cinco capítulos. El Capítulo I presenta el Marco teórico donde se detallan los conceptos más importantes relacionados al tema de investigación, con la finalidad de que el lector pueda tener una información clara y que a su vez sea fácil de comprender. En el Capítulo II, se desarrolla el plan de investigación donde se describe el estado de la cuestión, el cual contribuye a determinar en que si podemos estar o no en razón sobre la relación entre las variables planteadas en el presente trabajo. En el Capítulo III se presenta la metodología de trabajo, la cual contiene características del tipo de investigación a aplicar. En el Capítulo IV se presenta la aplicación de los instrumentos donde se detalla los resultados de los procedimientos mencionados en el capítulo anterior, en el Capítulo V se realiza el análisis de los resultados de la aplicación de instrumentos y para finalizar se detallan las conclusiones y recomendaciones producto de todo el trabajo de investigación. / The purpose of this research work is to determinate the impact generated by the elimination of categories 3, 4 and 5 of the NRUS in the determination of income tax in companies in the bakery sector of the District of San Juan de Miraflores 2019. This research work is structured in five parts and chapters. In Chapter I, there is the Theoretical Framework where the most important concepts related to the research topic are detailed, all this so that the reader can have clear information and that turn easy to understand. In Chapter II, develop the research plan where the state of question is described, which contributes to determining whether we can be right about the relationship between the variables raised in this work. In Chapter III, presents apply the methodology work, which contains characteristics of the type of research. In Chapter IV, the application of the instruments where the results of the procedures mentioned in the previous chapter are detailed. In Chapter V, perform the analysis of the results of the application of instruments, and finally the conclusions and recommendations are detailed product of all the research work. / Tesis

Управление организацией розничной торговли невозможно без постановки эффективной системы бухгалтерского учета, основанной на соблюдении правил ведения бухгалтерского учета, связанных с товарно-материальными операциями и установленных законодательными и нормативными актами. Особенности учета доходов и расходов в сфере розничной торговли, заключаются в применении кассового метода, что вызывает необходимость усиления контроля за движением денежных средств. Предложенные меры совершенствования учетной политики по мониторингу движения денежных средств и за финансовыми результатами с помощью онлайн-касс позволят повысить эффективность учетно-аналитической деятельности в области бухгалтерского и налогового учета. Проведен анализ значимости влияния внешних и внутренних факторов на стратегическое планирование торговых организаций, в результате которого выявлено, что наиболее существенное воздействие оказывает совокупность внешних факторов федерального и регионального уровня. На основании исследования предложен алгоритм оценки факторов внешней среды организации розничной торговли для целей стратегического планирования. Овладение современными методами и средствами стратегического анализа позволит вести эффективный торговый бизнес. / Management of the organization of retail trade is impossible without the establishment of an effective accounting system based on compliance with the rules of accounting related to commodity and material operations and established by legislative and regulatory acts. Features of accounting for income and expenses in the retail sector, are the use of the cash method, which necessitates greater control over the movement of funds. The proposed measures to improve the accounting policy for monitoring cash flows and financial results with the help of online cash registers will improve the efficiency of accounting and analytical activities in the field of accounting and tax accounting. The analysis of the importance of the influence of external and internal factors on the strategic planning of trade organizations, which revealed that the most significant impact has a set of external factors at the Federal and regional levels. Based on the study, an algorithm for assessing the factors of the external environment of the retail trade organization for the purposes of strategic planning is proposed. Mastering modern methods and means of strategic analysis will allow you to conduct an effective trading business.

Medical expenses refer to all medical and related expenditure reasonably incurred in respect of bodily injuries sustained. This then constitutes the primary loss in incidences of bodily injuries. However, it is accepted that bodily injuries infringe in the main the non-patrimonial aspects of the individual’s bodily integrity which is a personality right. Notwithstanding this trite provision of our law, the dissertation contends that medical expenses as a head of damages is inherently patrimonial. In essence, the true nature of medical expenses as a loss that ultimately affects both the patrimonial and non-patrimonial interests of the individual, is considered. Furthermore, the dissertation analyses the assessment and quantification mechanisms in our law, and makes a comparative study with the corresponding positions in England and Australia. The intended outcome of this dissertation is to provide clear guidelines for the award of damages, particularly where future loss is involved. / Private Law / LLM

This work deals with issues of business trips in primary schools that are provided by municipality in relation to the law No. 365/2011 Sb., that changes law No. 262/2006 Sb., Labour code, as amended and other related laws valid since January 1st 2012 that says empoyees cannot give up on their rights in advance. Based on assumption that travel expenses that must have been paid to employees in full are huge burden on school budgets. All the travelling with pupils becomes very expensive. According to connection between theory and practical use, all activities cannot be provided only at school and it's necessary that teachers travel with children to learn away from school. This work summaries the rules for reimbursement of travel expenses and reflects the views of headmasters at issues of business trips in primary schools. Keywords: Business trip, working hours, time for relax, night shifts, be ready to work on call, weekend working, working during holiday, working overtime, travel espenses, meals, driving refunds, accommodation expenses, necessary side expenses, budget, financial sources