The aim of this thesis is the comparison of taxation of wages of an employee under gross and super-gross wage. In 2016 the government plans to repeal the tax base super-gross wage and restore the calculation of income tax from the gross income. Renewals for 2016 is to increase the tax rate from 15% to 19%. The practical part is devoted to the characteristics of the company Metaxo s. r. o., which deals with metalworking for agricultural entities. The practical part on examples are compared wage calculation mode super-gross wage and gross wage. In wages they are reflected in other related changes that are related to changes in calculation of tax bases. This is a rate increase for payment of health insurance for employees, increasing tax benefits for second and subsequent child and changes to the calculation of execution and insolvency rainfall. The aim is to examine the implications that affect workers, employers and health insurers and other organizations and the state budget. Model examples are applied to wages from practice.

In thesis on the topic Outstanding of entrepreneurial subjects from legal and accounting view I tried explained problems of overdue outstanding. Than I applied the theoretic piece of knowledge in practical section. I tried show on four enterprises (one Limited Company and three join stock companies) how they form accounting emendatory items, how was the height of outstanding and tax emendatory items in three years (at intervals years 2004 to 2006) and farther approve if there is some structure between the height of outstanding and other indexes. Introduction of my thesis refer to creation, operating and provision overdue outstanding. Control of doubtful or irrecoverable outstanding is very challenging and it does not bear such effect, like if the outstanding was paid in time. Next I dealed with outstanding in the insolvence proceeding and compensatory procedure, appreciation and bookkeeping of outstanding in the theoretic section.

Insolvency law is one of the fields of law that most influence economic relationships. Its creation, interpretation and application is crucial both in ex ante and ex post paradigms, in that it influences the future behavior of legal entities and determines the rights and obligations of creditors, stakeholders and the debtor. Bringing about interpretations which lead to legal uncertainty and to perceived economic injustice influences the tendency to enter into transactions negatively. Therefore, the creation, interpretation and application of insolvency law should follow the principle of the least and necessary ingressions and always serve to fulfill its purpose. All three processes should be - given the prevailing economic dimension of insolvency - complemented by economic analysis as a tool to discover the true effects of insolvency law and to correct the same.

The goal of the diploma thesis is to describe problems of accounting valuation and issues connected with prices, which are used for income tax purposes within current valid legislation. The thesis decribes basic valuation principles, characterization and valuation methods of some selected section according to the Czech legislation and IFRS. The thesis compares advantages and disadvantages of some valuation methods and valuation base and their influence on taxes. At the end of the thesis is the issue of transfer pricing or accounting valuation in insolvency.

The diploma thesis is focused on the topics of reorganization and business valuation. The goal of this thesis is not only determination of business value of MSV Metal Studénka, a.s. by DCF equity method, but also description of reorganization process and evaluation of the financial situation for the period from year 2010 to 2014. The work is divided into theoretical and practical part. There is described methodological apparatus in theoretical part, which is then applied in the practical part. In order to meet the goals the strategic analysis, financial analysis and forecasting methods are used. For the business valuation there is used discounted cash flow to the firm (DCF) method.

The diploma thesis is concerned with the intervention of the Czech National Bank in the area of the exchange market and its impact on the insolvency of companies. The majority of the studies dealing with the liquidation of companies focuses primarily on the microeconomic determinants of bankruptcy. Conversely, the empirical study carried out in this project concentrates on the macroeconomic determinants of company bankruptcy. For the purposes of this study were used the quarterly panel data of insolvencies for the 5-year-period between 2010 - 2015. The quantity of insolvencies was established for individual branches. Furthermore, the method Differences-in-Differences was employed in order to compare those branches which were assumed to prove a significant impact of the depreciation of the Czech crown in comparison to those where the exchange rate seems to be rather irrelevant. The results of the regressive analysis have confirmed the initial hypothesis of this work: from the perspective of insolvency, the intervention on the aggregate level has improved the situation of companies. Finally, the impact on individual branches was investigated in this diploma thesis. The results testified that the situation deteriorated in case of the travel agencies (as expected).

Presented work deals with the issues of bankruptcies in pre-selected countries: Czech Republic, Slovak Republic, Serbia and Croatia, both from an economic and legal viewpoint. First four chapters are devoted to more detailed analysis of insolvency (bankruptcy) laws of each country with regard to their development and current practice. At the end of each chapter is described a current "bankruptcy situation" on the markets of individual economies. The sixth chapter deals with bankruptcies in Europe (Western Europe and Central and Eastern Europe). Part of this chapter is also devoted to the development of selected economies in terms of their GDP. The seventh chapter highlights the economic aspects of bankruptcy and the eighth chapter analyzes the data obtained. The work focuses only on corporate bankruptcies and is completed with appropriate graphs and tables both in the text and in the appendices.

The Master's Thesis is focused on the problem of securing an operational cash flow for maintaining entrepreneurship activities of organizations that enter into insolvency proceedings because of their insolvency or excessive indebtedness. This issue is addressed by the insolvency law through a new institute of debtor-in-possession financing which is a part of the main purpose of this law to assist companies that have a certain economic potential to create value added in the future prospect. The issue is with obtaining such post-petition financing because there is not many banking or non-banking institutions that would provide this high-risk financing. From the above-mentioned reason, an idea has been developed with the cooperation of Česká Spořitelna a.s. to create a new credit product provided by the banking institution for the Czech financial market. The assessment of rationality, effectiveness, and recoverability, as well as the proposal of standards and requirements for completion of contracts and their structure about debtor-in-possession financing are compiled in the Master's Thesis.

STÁRKOVÁ, Zuzana, Development of financial literacy, Prague, 2012. Zuzana Stárková - Charles University in Prague - Husitská teologická fakulta. Supervisor, Prof. PhDr. Beáta Krahulcová, CSc. Main topic of the diploma thesis is financial literacy, more specifically the risk of its consequences. First part of the thesis deals with definition of financial literacy, its causes and consequences. Next chapters are devoted to monetary literacy, ignorance of which causes many problems in the area of credits, loans and subsequently may lead to indebtedness. This part of the text defines important key words, whose knowledge in essential for using of banking services and products Last chapters of the theoretical part introduce the Consumer Protection Act and the issues of seizures and insolvency. Main objective of the practical part of the thesis is to carry out a research among university students in order to summarize the level of their awareness, knowledge and experience in the financial area.

Jaromír Beránek - Comparison of the Market Regulation in the EU and in the USA in the Context of Economic Crisis Abstract: Once the U.S. real estate bubble burst in 2007 and most of the major American banks ran into a financial distress following the rising number of mortgage defaults, few foresaw that these problems would grow into the biggest global crisis since 1930s. Soon it turned out that the fall was inevitable. Due to the lack of regulation an uncontrolled growth in bad credits occurred over the years preceding the crisis outbreak. Financial institutions, silently supported by credit rating agencies, started pushing complicated and opaque investment instruments into the hungry market, and investors gladly bought them, motivated by the promise of high bonuses. The ongoing process of globalization and international linking of financial markets significantly accelerated the evolvement of the crisis and contributed to its spread around the world. Burdened by the immense costs of bank bailouts governments of many countries faced a threat of an imminent bankruptcy, and were forced to seek international aid. In the EU, the USA and on the international scene, several initiatives arose, striving to create effective regulatory reforms and to strengthen tools for a timely identification and prevention of...