Global ETD Search

71	Výkaz peněžních toků / Statement of cash flows Linhartová, Lucie January 2014 (has links) The thesis focuses on a content and a relevance of a statement of cash flows in relation to business non-financial entities. It is based on the IAS 7 and supplemented by the Czech accounting standards. The thesis defines cash and cash equivalents, deals with a structure of a statement of cash flows, presents specific cash flows and ways of interpretation of cash flows. It also contains rules for creating a consolidated statement of cash flows. The practical part of the thesis examines an ability of a specific economic software to make a statement of cash flows in accordance with the Czech accounting rules.
72	Analýza směnných relací a jejich vliv na agregáty národního hospodářství / Analysis of the terms of trade and their impact on the aggregates of the national economy Beranová, Lucie January 2015 (has links) The thesis deals with the analysis of the terms of trade and their impact on the aggregates of the national economy. The main goal was to identify issues of the terms of trade and describe their development from the point of view of total indices and indices for groups of the Standard International Trade Classification (SITC) in the Czech Republic. In the thesis were used time series analysis and measurement of dependence between two quantities. The development of terms of trade indices was highly variable, and the resulting models do not describe too much variability. Total terms of trade index was the most influenced by groups Mineral fuels, lubricants and related materials and Machinery and transport equipment. Gains (losses) from changes in the terms of trade influence the values of aggregates of national economy, their impact on the gross national income and gross disposable income decrease in time. There was also the international comparison of developments of terms of trade indices across the European Union, in the thesis. For this was used cluster analysis by SITC groups. The terms of trade index of the Czech Republic was the most similar to the terms of trade index of Slovakia. The contribution of the thesis is based on the detailed analysis of the terms of trade, which has not been performed before, and describe their relationship with other macroeconomic indicators.
73	Hodnocení finanční situace podniku a návrhy na její zlepšení / Evulation of the Financial Situation in the Firm and Proposals to its Improvement Nevřivá, Lucie January 2008 (has links) This thesis deals with analysis of the financial and economic situation of the firm StavMaChem, s.r.o. by means of elementary methods of financial analysis. Data of the firm over the period of 2000 – 2006 are used for the financial analysis. I also propose measures for an improvement of the present status.
74	Podnikatelský záměr rozvoje firmy / Entrepreneurial Intention of Business Development Loupová, Hana January 2009 (has links) This Master´s thesis deals and evaluates the present situation of the company Stamal Colour, s r.o. The aim of this thesis „Business Plan for development of a company“ is to provide a solution how to develop this company to success in order to stabilize and win a better position on the current market.
75	Mezinárodní pronájem pracovních sil / International Hiring of Labour Forces Bohůnová, Lucie January 2015 (has links) This diploma thesis deals with the international hiring out of labour force between the Czech Republic and other member states of the European Union. It focuses on hiring out of employees between parent companies and subsidiaries. This diploma thesis describes the situation of the international hiring out of employees, suggests method of taxation of these employees and defines subjects responsible for fulfilment of obligations in the area of income tax and social security.
76	Rozšiřování podniku Oční optika Věra Mišurcová s.r.o. / Expanding of Company Oční optika Věra Mišurcová s.r.o. Mišurec, Libor January 2015 (has links) Diploma thesis Expanding of company Oční optika Věra Mišurcová s.r.o. is dealing with creating real business plan applied on opening new optican store. The main goal is analyse currant situation, set up a new proposals witch will lead to improvement. Also thesis will serve as business plan for expansion of company. Results will help stabilize company and improve position of company on market.
77	Mezinárodní zdanění příjmů divadelních umělců / International Taxation of Theater Artist’s Incomes Ištvánková, Šárka January 2017 (has links) The diploma thesis deals with international taxation of theater artist’s incomes. The main aim is to create methodical instruction for income taxation of tax non-residents of The Czech Republic. After that the methodical instruction is used for calculation of the tax liability of model tax payers - theater artists. The diploma thesis also evaluates case-law which deals with international taxation and defines possible risks which eventuate from incorrect interpretation.
78	Reálnost výše paušálních výdajů u osob samostatně výdělečně činných / Real amount of flat costs of gainfully employed persons MAKOVÁ, Andrea January 2010 (has links) This Diploma thesis called ``Real amount of flat costs of gainfully employed persons`` focuses on the amount of flat costs, the possibilities of cost claims and their advantages. The purpose of this thesis is to analyse the differences between the amounts of income tax of a physical entity by calculating with flat costs (costs by percentage of income) and by calculating with real costs (costs of achievement, assurance and maintenance of taxable incomes). The theoretical part describes the Act No. 586/1992 Coll. on Income taxes, especially the terms and definitions used in this Act. Next part of this thesis refers to the development of flat costs and conditions of cost claims. The final part of this thesis consists of the Slovak and the Austrian version of tax legislation regarding flat costs. The practical part of this thesis contains my analysis of the development of collection of income tax of physical entities within the Czech Republic. I have focused primarily on South Bohemia and have compared the number of taxable persons and the extent of flat costs usage. Concrete examples are stated at the end of this part.
79	Motivy vybraných segmentů cestovního ruchu k návštěvě České republiky / The motives of selected travel segments for the visit to the Czech Republic Valentová, Jana January 2011 (has links) This Ph.D. thesis is aimed at inbound tourism in the Czech Republic, analysis of statistical data and their development in the period of years 2004 -- 2013, characteristics of the main source markets for the Czech Republic, and analysis of motives regarding participants of outbound tourism to the Czech Republic in the observed countries. The principal aim is to analyze and compare intensity of motives of the selected geographic, demographic, socio-economic, and behavioral segments for visits to the Czech Republic. An integral part of the aim is to suggest further possibilities of the motivation research and their exploitation in the marketing practice of the tourism industry. The author defines all theoretical terms closely connected with the tourism market segmentation, motives and motivations to travel including interesting view of them throughout history. It is evident that the travel motives influenced by various factors are differentiated parallely with the human society development. The author characterizes the Czech Republic destination offer and evaluates its inbound tourism in the period of years 2004 -- 2013 by means of 4 main indicators: number of guests, number of overnight stays, average length of stay, foreign currency incomes. The author also evaluates the researches focused on perception of the Czech Republic abroad that was carried out by the institutions representing the Czech Republic abroad. The detailed analysis of travel motivations was performed by the author herself in the form of questionnaires. Results of these analyses bring impulses to other possibilities of the research in the field of inbound tourism not only in the academic sphere but also in research work of state and public authorities, and in practice when creating tourism products and communications mix.
80	Relationship Between Formal Institutions and the Informal Economy in Colombia: An Application to the Food Sector Sánchez, Daniella M. 03 May 2023 (has links) No description available. Economics Economic Theory Urban Planning Statistics Social Structure Public Policy Political Science Demography Cultural Anthropology Behavioral Sciences Formal institutions bank loans government informal economy street food vending access to financial capital education level tenure disposition toward the formal sector formalization incomes public policy orange economy relocation Barranquilla Bogotá Medellin culture economy survey retirement system poverty line DANE World Bank

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