The topic of my diploma thesis is: The Account Mistakes and Tax Evasion. I chose this topic because tax has become a common part of our lives and that is why it is important to know about the problems as much as possible to avoid possible mistakes and faults. It is interesting that the most of account and tax mistakes do not appear in unusual situations but in common and everyday cases. The group of the problems connected with accountancy and taxation is realy wide and alternatives of account and tax faults are infinite. The goal of this work is to least partly contribute to elimination of these faults. I explain the interpretation of a mistake in the resorts of law, accountancy and taxation in the teoretical part. I give the most often mistakes in the resort of accountancy in costs. The theoretical part also contains the most common mistakes in the resortof taxation, especially of income tax of physical and legal entity. The practical part contains examples of tax evasion and the resort where it occur most frequently. Part of my practical work also mention examples of tax evasion of value added tax, fuel, problems in the resort of foreign workers and evasion caused of denatured alcohol.

This master thesis's aim is to determine the price of the individual components of the company´s capital and to consider approaches to capital costs including their influence on the scale of the business performance. The thesis is divided into two main parts. In the theoretical part I deal with the capital structure of property, theories of its optimization, approaches to cost calculation of the equity and foreign capital. Also the weighted averages costs of capital were described. Furthermore, the economic value added as a method of an evaluation of busi-ness performance was defined. In the practical part there are several basic information about the rated compa-ny defined in the introduction. In the next part of the thesis I detect the price of the individual components of the company's capital and I judge approaches to capital cost, including their impact on economic value added. As a basis for the evaluation serve the financial statements of the company and information from company's management. To determine the cost of capitals following models were used: capital asset pricing model (CAPM) and the modular model. Overall financial situation of the business can be assessed negatively. In all three variations of calculating economic value added, the company didn´t generate an economic profit within years 2010 2014.

Made available in DSpace on 2010-04-20T20:20:56Z (GMT). No. of bitstreams: 1 68060200595.pdf: 1170117 bytes, checksum: 1f88df9950e1765c7208d3f5f3b8b119 (MD5) Previous issue date: 2009-09-30T00:00:00Z / The globalized and competitive scenario drives technological advances and promotes new opportunities to the development of innovations and new solutions. In this context, the role of Information Technology has evolved from an operational standpoint to a more strategic emphasis which enables a partnership in the creation of sustainable competitive advantage and thus, contributes to the creation of value in businesses. Investments in Information Technology have increased over the last decades followed by burgeoning questions of return on investments. Despite the various work developed in the area, there are still some controversies regarding the real value generated by Information Technology which make the topic both challenging and interesting to be developed. This dissertation presents a case study conducted in a well known chemical multinational company in Brazil which implemented a Managerial Information System, known as Business Intelligence. The study shall verify if the Usage of Information Technology through tools of Business Intelligence has provided benefits to the Organization. The Simplified Model of Information Technology Usage in benefits of businesses and The Balanced Scorecard have been used to structure and help conducting the case study. The theoretical concepts used in the discussion and analysis of the case comprise IT Usage, Management of IT, Information Systems, Benefits and IT Value. / O cenário globalizado e competitivo impulsiona os avanços tecnológicos e proporciona novas oportunidades para o desenvolvimento de inovações e novas soluções. Neste contexto, o papel da Tecnologia da Informação antes atribuído às atividades mais operacionais evolui para um enfoque mais estratégico e de parceria na criação de vantagem competitiva sustentável e assim, contribui para a geração de valor nos negócios. O aumento nos investimentos de TI nas últimas décadas tem sido acompanhado de questionamentos a respeito de retornos de investimento. Apesar dos diversos trabalhos desenvolvidos na área, há ainda controvérsias a respeito do real valor de TI o que torna o tema ao mesmo tempo desafiador e interessante para ser trabalhado. Neste sentido, este trabalho apresenta um estudo de caso de uma empresa multinacional do ramo químico no Brasil, na qual foi implementado um Sistema de Informação Gerencial, o Business Intelligence. Verificar-se-á se o uso de TI através da ferramenta de BI trouxe benefícios para a Organização. O Modelo simplificado de uso de Tecnologia da Informação em benefícios dos negócios e o Balanced Scorecard foram utilizados para sistematizar e auxiliar a condução do trabalho. Os fundamentos teóricos utilizados na discussão e análise do caso abrangem o Uso de TI, a Gestão de TI, Sistemas de Informação, Benefícios e Valor de TI.

The aim of the thesis is the analysis of the relation of the place of VAT taxation, i.e. the destination of the country in which the goods is subject to taxation, and the INCOTERMS terms of delivery so that their mutual connection can be found out although primarily no direct connection is discovered.

This thesis deals with the creation and measuring value added in company and at the regional level. Value added is considered a crucial indicator of all economic activity. Companies produce added value which contributes to create value for the national economy, and thus they create value added for the region they are located in. Such generated gross value added is an important indicator used to calculate gross domestic product by production method. For the analysis of value-added will be chosen the company TONAK a.s. located in the Moravian-Silesian Region.

The main objective of this diploma work is the application of various methods and indicators for fundamental and technical analysis on the data of H + S bussi, Ltd. company in the years 2006 - 2010 and based on the results obtained to evaluate the financial situation of the company. The first part of this work provides information problems of fundamental and technical analysis. The second part focuses on the characteristics of the enterprise itself and the methods of evaluation of financial health.

The thesis is focused on comparing the different forms of taxation models of financial lease by value added tax and evaluating the effects of choosing a particular form of taxation in the accounts. In reaching the goal of work, it is compared the different ways of acquiring property. It especially deals with the acquisition of own resources, the loan financing, the two types of financial lease and the ensuring the liability by the transfer of rights. Comparison of methods of property acquisition is performed using both net present value, both tax aspects.

Objective of this Master's thesis is to evaluate different ways of measuring financial performance of enterprise. Economic Value Added is compared with older, traditional indicators of profitability. Emphasis lies on general applicability. In theoretical part, history of entrepreneurial goals is in addition to the actual analysis of tested indicators outlined. EVA, profitability ratios are assessed using a sample of 100 Czech manufacturing companies. In practical part, outputs of thesis apart from actual testing are stated.

La valorisation chimique des espèces condensables issues de la torréfaction de biomasse ainsi que l'utilisation d'un gaz vecteur à faible coût, tels que les gaz de combustion, peuvent constituer des étapes importantes pour le développement du procédé de torréfaction à l'échelle industrielle. Les rendements des espèces condensables varient selon la composition de la biomasse, notamment par la présence de certains minéraux, et varient aussi en fonction de conditions opératoires telles que le gaz vecteur utilisé. Afin d'étudier l'effet du potassium sur la perte de masse de la biomasse et sur le rendement des espèces condensables, trois biomasses déminéralisées ont été imprégnées avec différentes concentrations de K2CO3 puis torréfiées à 275°C jusqu'à l'obtention d'une perte de masse cible (25 ou 30%). La torréfaction a été effectuée à la fois dans un instrument d'analyse thermogravimétrique (ATG) et dans un réacteur à l'échelle laboratoire sous azote et en présence de gaz de combustion. Des analyses ATG des biopolymères (cellulose, xylane et lignine) bruts et imprégnés avec du K ont été réalisées pour faciliter l'interprétation des résultats. La perte de masse augmente lorsque la teneur en K des biomasses augmente et, par conséquent, des temps de séjour plus courts sont suffisants pour obtenir la perte de masse cible. Cela semble être principalement le résultat du décalage de la décomposition de la cellulose vers des températures plus faibles. Les vitesses de réaction maximales sont bien plus élevées en présence de gaz de combustion car la biomasse subit des réactions d'oxydation en plus de la décomposition classique. Quelle que soit l'atmosphère, K inhibe la production d’anhydrosaccharides (levoglucosan, LAC et DGP) et de furanes (à l'exception du 2-furanmethanol). En parallèle, une augmentation substantielle du rendement en acétol est constatée. La rupture du cycle pyranose de la cellulose qui entraine la formation des produits légers est favorisée en présence de K au détriment de la dépolymérisation qui produit du levoglucosan. Le K favorise la production de 2-furanmethanol, syringol et guaiacol surtout en présence de gaz de combustion. En revanche, la production de vanilline et de syringaldéhyde est défavorisée en présence de K tandis qu'elle est fortement favorisée en présence de gaz de combustion quand la biomasse est libre de K. L'effet du K sur les rendements des espèces condensables lors de la torréfaction de la biomasse est démontré quelle que soit la nature de l'atmosphère. De plus, dans les conditions testées, l'oxygène présent dans l'atmosphère intensifie, dans une mesure plus ou moins grande, la tendance imposée par le K / The chemical valorization of condensable species from biomass torrefaction as well as the use of a low-cost carrier gas such as flue gas may be important steps for industrial-scale implementation of torrefaction. The condensable species yield varies according to the biomass composition, in particular by the presence of certain minerals, and also changes according to the operating conditions such as the gas atmosphere. In this context, to investigate the effect of potassium on mass loss of biomass during torrefaction and in the yield of condensable species, three demineralized biomasses were impregnated with different concentrations of K2CO3 and then torrefied at 275°C up to a target mass loss (25 or 30%). Torrefaction was carried out in both a thermogravimetric analysis (TGA) instrument and a laboratory fixed-bed reactor under nitrogen and flue gas atmospheres. TGA of raw and K-impregnated biopolymers (cellulose, xylan and lignin) were performed to facilitate interpretation of the results. When K content increased in the biomass, shorter torrefaction times were sufficient to obtain the targeted mass loss. This behavior seems to be a result of shifting the cellulose decomposition to lower temperatures. The maximum reaction rates are much higher under flue gas because the biomass undergoes oxidation reactions in addition to the ordinary decomposition. Regardless of the gas atmosphere employed, K inhibits the production of anhydrosugars (levoglucosan, LAC and DGP) and furans (except 2-furanmethanol). This suppression is accompanied by a substantial increase in acetol yield. The cleavage of pyranose rings in cellulose which results in the formation of low molecular weight compounds is favored in the presence of K to the detriment of the depolymerization which delivers levoglucosan. K promotes the production of 2- furanmethanol, syringol and guaiacol especially under flue gas atmosphere. However, the yields of vanillin and syringaldehyde decreased in the presence of K whereas they are strongly favored under flue gas atmosphere when the biomass does not contain K. The effect of K on the yields of condensable species from biomass torrefaction is demonstrated whatever the gas atmosphere. Moreover, under the conditions tested, the oxygen present in the atmosphere intensifies, to a greater or lesser extent, the tendency imposed by the K

This dissertation is dedicated to tax fraud in the area of VAT (Value Added Tax). First of all, VAT terms are primarily defined according to current VAT law and also with respect to the harmonization of this tax in the European Union. The next section focuses on the VAT authority and individual constituents which contribute to the tax authority, as well as compliance with its requirements. The main part of the dissertation is dedicated to the forms of tax evasion most frequently practiced in the Czech Republic. The most widespread tax fraud, carousel fraud, is explained and described with the help of diagrams in a separate section. This matter is followed by the issue of the ways in which tax fraud is being prevented, the means of which are examined individually. The process of VAT collections in the federal budget is analyzed, as is the growth of VAT in connection with that of the GNP, in the second half of the dissertation. Subsequently, there is an analysis of the growth of VAT due to higher tax rates, and as a result of the introduction of more efficient tax collection procedures for added value and the implementation of different measures against tax fraud. The analyses are followed by potential procedures and remarks which could lead to a further reduction of criminal activity in this tax area.