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.

This diploma thesis deals with specifics for reporting of construction contracts in financial statements according to czech accounting regulations, IFRS and US GAAP. These are contracts that are custom-made, so they are not serial production and they are long-term, so most of their production goes into more accounting periods. In 2018, new Standards for Recognition of Revenue from contracts with customers IFRS 15 and ASC 606 will enter into force. The aim of the thesis is to characterize individual approaches to the reporting of revenues from construction contracts with a focus on the specifics in this sector and their comparison. To achieve this goal, a comparison method will be used. The thesis is divided into the theoretical and practical part. The theoretical part describes requirements and aspects related to building contracts, individual accounting standards including new revenue standards. In the practical part, an example is illustrated that shows a different approach to reporting revenue from these contracts in accordance with Czech accounting regulations and IFRS or US GAAP and comments on the changes that may occur through the application of new standards. At the end of the thesis, individual approaches are compared.

This Master´s thesis engaged in the questions of provided employee benefits in profit and non-profit sector. The theoretical part is based on professional literature, defining employee benefits, motivation and legislation which regulates employee benefits and describes in detail individual benefits with focus on the tax deductibility. The Practical part is engaged in the questions of analysis of employee benefits of profit and non-profit organization, it processes surveying theirs employees for comparison in provide benefits and it processes about proposals and recommendation for optimization employee benefits in these compared organizations.

1 Summary Diploma thesis "The theological treatise by Master Jacobellus de Misa ‚De usura iudeorum et christianorum' and his reflection of the position of Jews in society" is about the one from the writings of m. Jakoubek of Stříbro. Treatise "Contra usuram" ("Against usury") was written about in the year 1415, and has not yet been translated into Czech. For the use of this theses, I translated the Latin text of Appendix into Czech. The first chapter of advocates selected topic in historical context, that is, the crisis of the turn of the 14. and 15. century, when the high middle ages already continuously paced to the modern era. Our history has been called Czech Hussite reformation and revolution. In the second chapter is introduced by m. Jacob of Mies as a friend, collaborator and successor in the work of m. Jan Hus at the Prague University. Together with m. Nicholas from Dresden initiated the adoption of recovery sub utraque speciae and became a leading theologian utraquists.The subject of the third chapter is the concept of usury, according to the Scriptures, the church fathers and teachers, and the medieval doctrine of the usury and its effects. Usury was all the ecclesiastical authorities, widely dismissed as immoral, forbidden Letters social phenomenon. The fifth chapter deals with the dramatic...

The Puritan attitude toward death in seventeenth- and early eighteenth-century New England was ambivalent and contained both terror at the possibility of eternal damnation and hope for deliverance. The joyful theme of the migratio ad Dominum resonated with the Saints only at times when they were convinced divine grace was actively working in their lives, but when they saw they were backsliding, the horror of death prevailed. Puritan anxiety about death was caused by tensions inherent in the doctrine of predestination, which implied man's dependence on God's inscrutability, and in the doctrine of assurance, which implied that self-doubt was more desirable than full assurance of salvation. What complicated any verification of the presence of grace was man's endless potential for self-deception. Memento mori gave urgency to the Puritan work ethic and the effective use of time. The anxiety about one's destiny began in early childhood when death and its ensuing horrors for the depraved were used as a means of religious instruction to provoke spiritual precocity and conversion. This early immersion into the discourse about death has been erroneously interpreted as a proof of the non-existence of childhood in Puritan New England. Deathbed scenes depicted in Puritan spiritual biographies were designed as examples...

This work deals with problems of structure of health and social insurance base and tax base, especially of tax base of income tax of employees. It deals with differences which occure in these bases.

This thesis deals with the public financing of the road transport issue, particularly in the Czech Republic. The quantitative analysis of the revenues from the road transport and capital and maintenance costs on road transport in the Czech Republic in 2001 - 2007 is the fundamental part of this thesis. The vehicle excise tax, fuel tax, road tolls, parking policy revenues and other specific charges belong to the public revenues from the road transport. The output of the thesis is the assessment whether the public revenues from the road transport at least cover the capital and maintenance costs on the road infrastructure and the road transport is therefore a source of the revenues to public sources, or whether, on the contrary, the road transport represents the drain for the public sources and thus also for the tax payers. The evaluation of this situation while including the externalities of road transport is also part of this thesis.

The graduation theses is focused on wage problems and related areas in the private sector and contains summary of informations necessary to right pay accounting. With respect to tax and social insurance reforms in last years the main aim of this theses is to compare the impact of changes on pay accounting in years 2007 -- 2009. Problems of social and health insurance and taxes are mentioned in regularizations valid in these years. In every chapter are added examples concerning these problems. These examples allow year-on-year comparison. The graduation theses contains within mentioned problems also other problems: payroll deductions, mileage, refundof wages and benefits as other form of remuneration of employees. Also in these chapters are given examples for best understanding and clarity. Each chapter contains also accounting of mentioned problems in double-entry accounting. The graduation theses is ended up with complex example which compares height of net earnings in years 2007 -- 2009.

The wage area is constantly the actual theme relevant for the most of the population. The diploma thesis provides an overview of the related legislature, the basic accounting correspondences and the working procedures of external auditors. On this basis it makes clear the important relative connections and contextures.

Thesis deals with regulation of payroll accounting in the Czech Republic in corporate sector. It defines broad issue of labour-law, wage, tax and accounting regulations focused on these problems and it works up basic principles which the employer must abide by. It is mainly focused on regulations valid in 2009 and it refers to the most important changes in particular spheres of payroll accounting. The thesis is finished with practical examples of correct wage calculation and booking of processed wages.