The thesis is focused on an accounting and tax view of employee benefits. First, there is generally defined employee remuneration. Further the thesis describes different types of benefits - meal allowances, using a business car for private purposes, pension and life insurance, nonalcoholic beverages at workplace, education and professional development of employees and extra vacation. The provided benefits in a specific company are analyzed in the end.

This work is aimed on analyses of revenues from value added tax. These revenues are very important in public finance. The main goal of this work is to define independent variables of revenues and to create models for prediction revenues. For achieving this goal, it is used theory of tax revenues and mathematical - statistical methods of regression analysis and method of comparison. At first set the variables that affect the amount of revenues, then create equation for estimating revenues and eventually these predictions are verified on real data. Independent variable affecting revenues are GDP, GDP growth and tax rate. The best model for prediction is model based on GDP growth and difference in tax rate. We use method of comparison for searching conclusions in differences between tax duty and tax revenues. Tax duty is always higher than tax revenues. The uncollected tax revenues were in the values 6 - 22 mld. CZK. The final section search changes in the structure of tax duty in the years 2005 - 2012.

The main aim of presented thesis is an analysis of value added tax since its existence until 2013. The first part consists of tax theory and general explanation of tax terminology. The next part describes tax system in the Czech Republic. However, the last two captures are the most important parts. The first capture of these two summarises the changes in the tax rates within the specific time frame and the consequences on the individual users, the consumer prices and state income. The second part concentrates on tax evasion problem and its prevention. There is also a list of noticeable tax evasion cases which came to light in the Czech Republic.

The purpose of the study was to determine the relationship between scores of the new teachers' classroom effectiveness with numerical indexes of mentor support, mentor infrastructure, and workplace ecology. In addition, this study sought to determine the effect of various demographics (i.e., gender, age, race, degree, teaching level, and certification route) on the Classroom Effectiveness Index (CEI) scores of first-year teachers, and to determine the differences, if any, between the Classroom Effectiveness Index scores of first-year teachers who remained on campus, switched campuses, or left the district. This study is primarily correlational in nature - looking for relationships between quantifiable variables. The subjects are 68 first-year teachers. The mandatory mentoring program the subjects were involved in consisted of a paid, veteran teacher who worked on the same campus as the first-year teacher and assisted in instructional or behavioral needs. This study measured the impact of the first-year teachers' mentoring experiences to the Classroom Effectiveness Index scores and teacher retention. The findings suggest that the Classroom Effectiveness Index scores might not be an appropriate tool for uncovering which aspects of mentoring contribute to student achievement and retention. Adding the value-added measurement tool to the categories of mentor support (MS), mentor infrastructure (MI), and workplace ecology (WE), rendered no statistically significant results. Therefore, further research is necessary to continue to define the effective characteristics of mentoring and its impact on classroom effectiveness and retention.

Tidigare studier har diskuterat att många små och medelstora företag sett revisorn och revideringen som en kostsam tjänst som ger lite värde. I och med avskaffandet av revisionsplikten år 2010 bestämde sig många små företag att avskaffa sina revisorer som en konsekvens av deras kostsamma tjänster. Därför läggs det idag större vikt på revisionsvärdet och mervärdet. Studiens syfte är att förstå hur revisionsvärde skapas från ett klientperspektiv. Tanken är att fem olika perspektiv som kopplas ihop med bland annat agentteorin och professionsteorin ska öka förståelsen för hur revisionsvärde skapas. Utifrån de fem olika perspektiven har studiens modell skapats. Det empiriska materialet består av tio semistrukturerade intervjuer som genomförts av småföretagare i olika branscher. Resultatet av studien visar att revisionsvärde och mervärde skapas från alla fem perspektiv, vilket stämmer överens med tidigare studier. Dock upptäcktes ett värde från ett sjätte perspektiv som studien inte fångar. Det sjätte perspektivet är revisionsbyråer. Slutsatsen är att revisionsvärdet skapas utifrån revisorn, revisionen, revisionsrådgivningen, den fristående rådgivningen, revisor-klient-relationen och revisionsbyråer.

This mixed-methods study examined the extent to which teacher performance and student performance measures correlated, and to understand which specific practices of mathematics teachers in Grades 3-5 related to student performance. Research was conducted at five elementary schools in a large, urban north Texas school district. Data sources included component scores and recorded evidence from observation rubrics, interviews with campus administrators, and value-added modeling (VAM) student growth scores. Findings indicated a modest relationship between teacher performance levels and student performance levels. Lack of access to individual teacher VAM data, per district policy, might have impacted the strength of the relationship. Interviews with administrators and an examination of the evidence cited in the observation rubrics identified specific practices associated with highly rated mathematics teaching. Differences in administrators’ experience levels with both mathematics instruction and the observation instrument might have influenced rubric scores and the level of specificity shown in evidence statements.

Supply of electronic services from VAT perspective Abstract Taxation of the digital economy is a very topical issue of current legal regulation. Taxation naturally includes the value-added tax as well. Value-added tax faces new challenges, in particular cross-border transactions unrestricted by time and space. Value-added tax in supply of electronic services is an important part of this issue. It was important to sufficiently define, firstly, the notion of electronic services in VAT for purposes of the special legislation applying to the supply of electronic services. The positive and negative enumerations of electronic services together with the definition of electronic services by EU law are key to determine the notion of electronic services. The definition is based on automation and minimal human intervention needed to supply the service. To have a deeper understanding of the term, it is necessary to examine complementary explanatory documents, such as Working papers and Guidelines of the VAT Commission. Especially, the definition of minimal human intervention, which must not be exceeded in electronic services, is essential and difficult to interpret. The area of special substantive legislation concerns mainly the place of supply of electronic services. After a long development, the legislation matured...

This diploma thesis is focused on an assessment of the efficiency of the company ZLOMEK, s.r.o. in 2012-2016. The first part defines the basic concepts and describes methods of measuring the efficiency of companies in general. The second part carries out a strategic and financial analysis of the ZLOMEK company. Its results are then compared with two close competitors and industry averages. The end of this thesis suggests potential improvemens that ZLOMEK can implement.

This diploma thesis is focuses on the evaluation of financial performance of the company, which is engaged in woodworking industry. The performance is evaluated primarily using for financial analysis and Economic Value Added. Total assessment is done using by the Benchmarking method. The models used are described theoretically. The final goal of the thesis is to improve the current business and financial performance of this company.

Over the last several decades, there have been a tremendous developments and greatinnovations in photocatalysis process along with the development of efficient nanosized catalysts for simple approach and economic viability. In this study, magnetic core@doubleshell nanomaterials were investigated and synthesized in lab with three-step innovative approach where Fe3O4 nanoparticles (NPs) were produced first to act as cores without using any surfactants. The magnetite/silica core–shell structure was then prepared by hydrolysis of tetraethoxysilane (TEOS) in the presence of core particles under alkaline conditions. And the outermost shell, the α-Fe2O3/TiO2 nanoparticles, were grown over magnetic core of Fe3O4@SiO2 using coprecipitation and calcination method. Furthermore, the Fe3O4@SiO2@α-Fe2O3/TiO2 NPs were then loaded on the reduced graphene oxide (r-GO) using hydrothermal method and are also mixed by kneading with the layered double hydroxides (LDH) of Mg2+ and Al3+. These nanoparticles were characterized with scanning electron microscope (SEM), transmission electron microscope (TEM), dynamic light scattering (DLS), and energy dispersive X-ray spectroscopy (EDS). Different model compounds like microcrystalline cellulose (90 μm), D-xylose, and sodium lignosulfonate representing cellulose, hemicellulose, and lignin, respectively, were converted to valuable chemicals with different NPs under visible light for different time periods. For example, valeric acid (VA) and vanillylmandelic acid (VMA) were produced when cellulose was used for the conversion with core-double shell NPS which were quantified using high performance liquid chromatography (HPLC). Similar approach was adopted for the conversion of brewers’ spent grain (BSG), a lignocellulosic biomass, without oxygen under visible light, which yielded ethanol as the main product along with other sugars and acids of very low concentrations. The magnetic property of the nanomaterials made it easy for recycle and reuse. From a sustainability point of view, this study will fill a large need in the biomass photocatalysis field by developing core-shell multi-functional photocatalysts for direct transformation of lignocellulose into valuable chemicals under low temperatures, atmospheric pressure, and visible light from the sun.