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61	Vedení účetnictví a účetní závěrka konkrétní firmy / Bookkeeping and Final Accounts of the Concrete Company Pazourková, Pavla January 2008 (has links) The theoretical part of the graduation theses describes the theoretical basis of the exist broad issue and involves the basic processes and methods of bookkeeping and creating of the final accounts at accounting period of the year 2009 in accordance with actual legislation. The practical part of the graduation theses includes practical application of the theoretical basis onto the concrete company. The output of the graduation theses will be the methodology of accounting and creating of the final accounts at accounting period of the year 2009 for the concrete company.
62	Finanční analýza PFT, s.r.o. / Financial Analysis of PFT, Ltd Lacková, Martina January 2013 (has links) The financial situation of limited company PFT is evaluated in the period 2008 to 2013 through techniques of financial analysis. Then the resulting values are compared with the recommended values, sector averages and values of selected competing companies with limited liability. Multivariate methods of intercompany comparison are applied for a more comprehensive assessment of financial management. The conclusion is focused on summarizing the results, identifying strengths and weaknesses and proposing appropriate measures.
63	Hodnocení ekonomické situace vybrané soukromoprávní korporace a návrhy na její zlepšení / Evaluation of the Economic Situation of the Selected Private Corporation and Proposals to its Improvement Čuperová, Lenka January 2018 (has links) This diploma thesis deals with evaluation of the financial situacion of the company ABC s.r.o. from 2013 up 2015. The diploma thesis is divided into three main parts. In the first part is mentioned the theoretical knowledge from the prefessional literature. According them there are processed the financial analysis of the company. The company is introduced in the second part and there is worked up the financial and strategic analysis. In the last part there are suggested the measure on the basic of resuls that should lead to the improvement of the existing financial situation and long-term stability of this company.
64	Výzkum faktorů ovlivňujících výkonnost podniků / Analysis of Business Performance Factors Janková, Ivana January 2011 (has links) This graduation theses analyses intercompany comparisons using one-dimensional and multi-dimensional methods. It focuses on enterprises actuating in terms of a subsegment of national economy – building industry. Factors that influence the performance of companies most in this field will be selected by using correlation coefficient. Its economic development during the years and also characteristics of the industry will be described in details.
65	Identifikace faktorů výkonnosti podniku působícího v oboru ICT / Identification of Performance Factors of the Company in the Field ICT Drábková, Pavlína January 2012 (has links) The diploma thesis focuses on finding and identification of performance factors of the company by means of intercompany comparisons methods. It analyzes the company which operates in the field of information and communication technologies and is compared with companies in related field of national economy. The performance factors of the company are selected by means of correlation analysis, which influences the performance of the company, afterwards there are compared the positions selected of companies by means of intercompany comparison methods in particular years.
66	Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas / Transfer Pricing and Customs Value : Prevention is Better than Cure Söderberg, Anna January 2015 (has links) Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med transaktioner vidtagna med närstående företag etablerade utanför EU. I likhet med skattemyndigheterna granskar tullmyndigheterna företagens importpriser i syfte att säkerställa att parternas närståenderelation inte påverkat prissättningen. Båda myndigheterna arbetar således för samma mål, att upprätthålla prissättningens förenlighet med marknadsmässiga villkor. Skatte- och tullmyndigheterna tillämpar dock olika prissättningsmetoder i syfte att uppnå målet. Inkomstskatten baseras på företagens totala inkomster, relaterade till transaktionerna och tullavgiften beräknas baserat på varje specifik transaktion och vara. Det faktum att myndigheterna inkluderar olika tillgångar i de respektive beskattningsunderlagen kan medföra att de bedömer värdet av samma transaktion olika. Varierande bedömningar av samma pris kan vidare medföra krav på olika prisjusteringar i syfte att uppnå marknadsmässig prissättning. Prisjusteringar kan leda till onödiga skattetillägg och liknande straffavgifter. Det föreligger svårigheter för multinationella företag att bestämma transaktionspriser som uppfyller båda myndigheternas i syfte att undvika straffavgifter. Problematiken är ännu relativt ouppmärksammad av företag i världen. I amerikansk praxis framkommer att möjligheterna är små för företag att förlita sig på dokumentation upprättad för internprissättning, i syfte att styrka tullavgifter och tullvärde. Det är således betydelsefullt att företag upprättar dokumentationer för både internprissättning och tullvärde för att undvika straffavgifter. Dokumentationen utgör huvudsakligt bevis och ligger till grund för bedömningen av huruvida företagen uppfyllt bevisbördan avseende prisernas förenlighet med marknadsmässiga villkor. Företagen bör etablera en öppen kommunikation med de respektive myndigheterna i syfte att minimera risker för missförstånd eventuella framtida prisjusteringar. Det är bättre att förekomma än att förekommas. / The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments. Prevention is better than cure. Transfer pricing customs value prevention better than cure arm’s length principle cross-border intercompany transactions cross-border intercompany transactions intercompany transactions market value market China USA Sweden Swedish tax authority pricing unrelated adjusted customs duty customs duty Customs Authorities intercompany relationship income tax methods taxable income imported products import price adjustments transaction price tax surcharge tax surcharges monetary penalties american precedent documentation transfer pricing documentation future communication customs declaration Tullvärde internprissättning globalisering transaktioner koncernintern gränsöverskridande handel prissättning multinationella multinationell företag multinationellt företag armlängdsprincipen närstående företag närstående företag närstående bolag bolag oberoende företag oberoende skattemyndigheten skattemyndighet internpris koncern bolagskoncern marknadsmässig marknadsmässiga villkor inkomstbeskattning tullavgift tullavgifter tullmyndighet tullmyndigheter importpris importpriser närståenderelation prissättningsmetod prissättningsmetoder transaktion transaktioner beskattningsunderlag prisjustering prisjusteringar skattetillägg straffavgift straffavgifter ouppmärksammat problem dokumentation bevisbörda kommunikation förekomma förekommas internprissättningar OECD svensk lagstiftning kinesisk lagstiftning amerikansk lagstiftning WTO GATT marknadsprismetoden CUP-metoden återförsäljningsprismetoden RPM-metoden kostnadsplusmetoden CPM-metoden nettomarginalmetoden TNMM-metoden vinstfördelningsmetoden PSM-metoden transaktionsvärde transaktionsvärdet identiska varor liknande varor försäljningspris produktionsvärde rimliga medel dokumentationskrav OECD:s riktlinjer riktlinjer jämförelse bevisbörda Kina USA amerikansk CVA amerikanska marknaden svenska marknaden kinesiska marknaden förhållandet mellan ökad samverkan dokumentationspolicy dokumentationskrav kostnader importdeklaration preliminär preliminär importdeklaration
67	Hodnocení finanční situace podniku a návrhy na její zlepšení / Evaluation of the Financial Situation of the Company and Proposals to its Improvement Sauerová, Denisa January 2016 (has links) The master´s thesis deals with the assessment of the financial situation of the selected company in the period 2010–2014. The aim of the work is to gain a comprehensive overview of the financial situation of the company by using selected methods of strategic and financial analysis and based on the results of analyzes to recommend measures which should help to improve the situation and strengthen the financial stability of a company.
68	Implementace cash poolingu ve vybraném podniku / The implementation of cash pooling in an enterprise RANGLOVÁ, Jaroslava January 2014 (has links) The basic idea of this diploma thesis is to look into one the area of financing czech company, which is member of french holding, with aim to introduce to public the important financial tool in the area of cash management including assessment of the accounting, tax and law aspects associated with it.
69	Zhodnocení finančního zdraví vybrané společnosti / Evaluation of the Financial Health of a chosen Company Drbal, Lukáš January 2014 (has links) The content of this thesis is the evaluation of development and current state of the financial health of the company Conteg, spol. s.r.o. which has been gained by way of the selected financial analysis tools. Afterwards, this thesis engages in the comparison with the competitor company Triton Pardubice, spol. s.r.o. and as well as with average values in this branch (sector). In addition to that one of the result of this thesis are the recommendations of the possible improvement of the financial situation and the increase of competitiveness. The thesis itself is divided into two main parts. The first one occupies of the theoretical framework and the second one puts the described knowledge into practice.
70	Finanční analýza společnosti T-Mobile Czech Republic a.s. / Financial analysis of T-Mobile Czech Republic a.s. Čižmáriková, Jitka January 2008 (has links) The purpose of this diploma theses is to demonstrate the comprehensive view on the "financial health" of T-Mobile Czech Republic a.s. through the financial analysis process between year 2003 and 2007 from the position of the external user. The theoretic part of this theses is focused on the brief history, definition and principle of the financial analysis, then on users of the financial analysis and information sources for its realization including the pointing out the limitation of predicative abilities of the accounting data. Understanding of the traditional but also new methods, which are applied within the financial analysis (including the methods of intercompany comparison), is another part of the theoretic definition of the financial analysis. The practical part of the theses deals with the characteristics of T-Mobile company and with processing of the strategic analysis, which put us closer to the outside and inside surroundings of the analysed firm. It is followed by processing of the financial analysis of T-Mobile company (including comparison with its competitors), comments and evaluation of findings and results (including their comparison, where it is possible, with standard (recommended) values or with the "branch average values") and by pointing out strenghts and weaknesses of operations of the analysed company.

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